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Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta Prabowo, Ananto; Ameliyah, Lia
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7117

This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.

Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan? Prabowo, Ananto
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.4753

The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobinâ€™s Q ratio.

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

STRATEGI PEMBERDAYAAN LINGKUNGAN SEKOLAH MELALUI PENCEGAHAN DAN PENANGANAN KEKERASAN SEKSUAL PADA MA RAUDLATUL IRFAN Hidayat, Wanda Gema Prasadio Akbar; Primadini, Intan; Prabowo, Ananto; Putri, Jasmine; Kega, Isysya; Rachel, Marchella
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37168

Kegiatan PKM ini bertujuan untuk mencapai SDGs No. 5 (Kesetaraan Gender), SDGs No. 4 (Kualitas Pendidikan), dan SDGs No. 3 (Hidup Sehat & Sejahtera). Kegiatan PKM ini kami laksanakan di MA Raudlatul Irfan. Kegiatan PKM ini melibatkan guru dan siswa. Melalui program kegiatan PKM, guru dan siswa berhasil meningkatkan pemahaman tentang kekerasan seksual, kekerasan berbasis gender online (KBGO), dan kekerasan di lingkungan sekolah. Peningkatan ini penting untuk menciptakan lingkungan sekolah yang lebih aman. Pelatihan untuk guru menunjukkan hasil positif, dengan akurasi jawaban meningkat dari 44,76% pada pre-test menjadi 75,71% pada post-test, menandakan mereka siap menangani kasus kekerasan dan memahami prosedur pelaporan. Peserta pelatihan tentang KBGO juga mengalami peningkatan pemahaman yang signifikan, dari 47% menjadi 64%, sehingga lebih responsif terhadap ancaman kekerasan berbasis gender di era digital. Pemahaman siswa tentang kekerasan di sekolah juga meningkat, dari 25,99% menjadi angka yang jauh lebih tinggi setelah pelatihan, membuat mereka lebih mampu mengenali berbagai bentuk kekerasan, seperti bullying dan diskriminasi. Secara keseluruhan, program ini berhasil meningkatkan kesadaran dan pengetahuan peserta, mendukung terciptanya lingkungan belajar yang lebih sehat dan aman.

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