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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Abdi Putra
Nanan Sunandar
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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PENGARUH INDEPENDENSI, PENGALAMAN, PROFESIONALISME DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT Nanan Sunandar
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 2 (2019): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to empirically examine the effect of independence, experience, professionalism, and accountability on audit quality. Respondents used in this study are external auditors or independent auditors working in the Public Accountant Firm. Data collection was carried out through questionnaires which were delivered directly to respondents. 60 questionnaires have been returned and declared valid to be processed, which have been submitted. Data processing using multiple linear regression models with SPSS software version 20.0. The results of this study indicate that independence and professionalism affect audit quality.
The Effect of Gender Chief Executive Officer (CEO), Gender Audit Committee, KAP Size, Profitability and Solvency on Audit Delay Nanan Sunandar; Erma Susilawati Hidayat
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6255

Abstract

The purpose of this research is to analyze the effect of CEO Gender, Audit Committee Gender, Public Accounting Firm Size, Profitability and Solvency on Audit Delay. The data used is from the Indonesia Stock Exchange during 2016 – 2020. This sampling technique uses a purposive sampling technique. The results of this study indicate that the Chief Executive Officer (CEO) Gender, Audit Committee Gender and Profitability have an effect on Audit Delay, while KAP Size and Solvency have no effect on Audit Delay. And simultaneously Gender Chief Executive Officer (CEO), Gender Audit Committee, KAP Size, Profitability and Solvency affect the Audit Delay of manufacturing companies for the 2016-2020 period. 
The Effect of Asset Structure, Profitability and Liquidity on the Capital Structure of the Manufacturing Industry Sector Nanan Sunandar; Erna Sugiarti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7416

Abstract

The motivation behind this research is to find out the variables that affect capital structure, and this examination is a quantitative report using optional information handled through various methods of multiple linear regression investigation using SPSS26. Asset structure (X1), profitability (X2), and liquidity (X3) are independent research variables, while capital structure (Y) is the research dependent variable. Comparison of Asset Structure, Return On Assets (ROA), Current Ratio (CR), and Debt To Equity Ratio (DER) as measuring tools. The participants in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2021, while the sample this study consisted of 15 food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2021. Purposive sampling was used to take samples, this study found that partially asset structure and profitability have a negative impact on capital structure, while liquidity has a positive impact on capital structure. Then if simultaneously asset structure, profitability, and liquidity have a positive effect on capital structure.
Analysis of Profitability Ratios in Cigarette Companies Listed on the Indonesia Stock Exchange (2019-2021) Nanan Sunandar; Imam Setia Permana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7554

Abstract

The financial condition of a company is the most important thing, so it needs effort in analyzing company finances. One way to do this is to analyze the company's financial statements. The profitability ratio is a calculation that is carried out to find out the state/financial condition of a company. The purpose of this study is to find out the evaluation findings of Net Profit Margin, Return on Assets, and Return on Equity in measuring the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2019–2021. The method of analysis used was to measure the profitability ratios of each cigarette company studied. The results of an analysis of the financial statements and graphic images of four cigarette companies for the three year period 2019-2021 show that PT. HM Sampoerna has a better and more stable financial performance, where the average value of GPM = 21.31%, NPM = 29.44%, ROA = 25.19%, ROE = 30.37%. Meanwhile, PT Bentoel Internasional Investama Tbk has the worst financial performance, where the average GPM = 11.42%, NPM = (-18.86%), ROA = (-6.82%), ROE = (-15.33%). Gudang Garam Tbk can be said to have experienced fluctuating developments where the average value of GPM = 15.74%, NPM = 21.01%, ROA = 12.91%, ROE = 14.63%. Meanwhile PT. Wismilak Inti Makmur Tbk has GPM = 28.72%, NPM = 17.08%, ROA = 10.20%, ROE = 10.20%. From the four companies seen from the condition of their financial performance, PT. HM Sampoerna can be said to be better and more stable, compared to Gudang Faram Tbk, PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk.
Analisis Penerapan Pajak Pertambahan Nilai Pada Transaksi E-Commerce Dan Konvensional HUSNIAH, NURUL FUADAH; Elin Paulina; Nanan Sunandar; Irwan Hermawan; Andy Juniarso
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i2.239

Abstract

Tujuan dilakukannya penelitian ini untuk menganalisis penerapan Pajak Pertambahan Nilai pada Transaksi E-commerce dan Konvensional. Data yang digunakan dalam penelitian ini merupakan data primer dan sekunder. Data primer didapat melalui observasi dan wawancara dengan subjek penelitian yaitu petugas KPP Pratama Sukabumi yang menangani langsung terkait dengan Pajak Pertambahan Nilai, Wajib Pajak yang melaksanakan transaksi e-commerce dan wajib pajak konvensional. Data sekunder dilakukan dengan analisis dokumen-dokumen terkait PPN seperti Undang-undang, peraturan, surat edaran, dan lain-lain. Objek dalam penelitian yaitu KPP Pratama Sukabumi. Adapun Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Penelitian ini memberikan kontribusi dalam pemahaman tentang penerapan PPN pada transaksi e-commerce dan konvensional serta memberikan dasar untuk rekomendasi kebijakan perpajakan yang lebih inklusif dan berkeadilan.
Penerapan Metode Asesmen Kompetensi Minimum (AKM) Pada Siswa Kelas 4 di SDN 1 Cijurey (Kuliah Kerja Nyata Mahasiswa Universitas Nusa Putra di Desa Cijurey Kecamatan Geger Bitung) Yulia Nurfitriani; Putri Oktaviani; M.Fikri Rahman Hadi; Sri Lestari; Fathurachman Bei; Neli Nurhayati; Nurul Ismah; Widia Khairunnisa; Fitri Mareta; Nanan Sunandar
Jurnal Pengabdian Kepada Masyarakat Abdi Putra Vol 5 No 1 (2025): Januari 2025
Publisher : Universitas Nusa Putra & Persatuan Insinyur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/abdiputra.v5i1.101

Abstract

SDN 1 Cijurey merupakan salah satu sekolah yang ada di Desa Cijurey yang menjadi salah asatu sekolah objek KKN mahasiswa Universitas Nusa Putrra. Program kerja yang dilakukan oleh mahasiswa KKN Universitas Nusa Putra ini adalah tentang pengenalan metode AKM ( Asesmen Kompetensi Minimum) pada anak kelas 4 sd dan juga pengenalan perangkt computer pada siswa disana. Di masa saat ini para siswa dituntut untuk , memahami cara mengguanakan perangkat computer dan internet dikarenakan kegiatan saat ini yang hamper semuanya dilakukan dengan mengguanakan sebuah perangkat computer. Kegiatan KKN diharapkan dapat memberikan kontribusi dalam meningkatkan kemampuan para siswa/I sehingga mereka dapat meningkatkan kemampuannya. Selain itu, dengan adanya KKN diharapkan dapat meningkatkan hubungan kerjasama antara Universitas Nusa Putra dengan intansi Pendidikan, Pemdes dan masyarakat Desa Cijurey.
Co-Authors Andy Juniarso Elin Paulina Erma Susilawati Hidayat Erna Sugiarti Fathurachman Bei Fitri Mareta HUSNIAH, NURUL FUADAH Imam Setia Permana Irwan Hermawan M.Fikri Rahman Hadi Neli Nurhayati Nurul Ismah PUTRI OKTAVIANI SRI LESTARI Widia Khairunnisa Yulia Nurfitriani