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Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 Pamungkas, Giantoro; Puri, Pustika Ayuning; Yanto, Deri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5149

Abstract

The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.
Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi Puri, Pustika Ayuning; Pamungkas, Giantoro; Nurhasanah, Siti; Farikhi, Alfan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5150

Abstract

At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.
DEVELOPMENT OF THE DECISION SUPPORT SYSTEM METHOD TO ANALYZE THE ISO 9001 QUALITY ASSURANCE SYSTEM AND ISO 45001 AND ISO 14001 SAFETY SYSTEMS Pamungkas, Giantoro; Apriani, Ani; Dewi, Mina Wati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.200

Abstract

To what extent do the implementations of ISO 9001, ISO 45001, and ISO 14001 improve the bottom lines of manufacturing companies? that was the topic that motivated this study's research team. Incorporating data processing tools, this study technique is quantitative in nature. A digital questionnaire sent through the internet in a "snowball" fashion provided the data for this investigation. Two hundred and twenty manufacturing company finance managers took part in the study. Profits are affected by implementing ISO 9001, ISO 45001, and ISO 14001, according to the data. This study is groundbreaking since it is the first to include the impact of ISO 9001, ISO 45001, and ISO 14001 on corporate profitability
WORKSHOP ANALISIS DAN LAPORAN KEUANGAN WIRAUSAHA MUDA DAN STRATEGI BRANDING PRODUK SMK ARRASYADIYYAH KOTA SERANG Munandar, Septian Aris; Pamungkas, Giantoro
Kreativitas Pada Pengabdian Masyarakat (Krepa) Vol. 4 No. 5 (2025): Kreativitas Pada Pengabdian Masyarakat (Krepa)
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8765/krepa.v4i5.10300

Abstract

Kegiatan workshop analisis dan laporan keuangan wirausaha muda serta strategi branding produk di Kota Serang memiliki peran penting dalam membekali generasi muda dengan keterampilan manajemen keuangan yang relevan di era digital. Workshop ini bertujuan untuk meningkatkan pemahaman bisnis, khususnya dalam analisis keuangan yang mencakup evaluasi laporan laba rugi, neraca, dan arus kas untuk menilai kesehatan finansial dan kinerja perusahaan. Teknik seperti analisis rasio dan analisis tren digunakan untuk mengidentifikasi kekuatan dan kelemahan perusahaan. Strategi branding produk sangat penting untuk membedakan produk di pasar. Hal ini mencakup pengembangan identitas merek yang kuat, komunikasi nilai produk, dan pemanfaatan saluran pemasaran yang tepat untuk menjangkau audiens target. Selain itu, workshop analisis dan laporan keuangan wirausaha muda serta strategi branding produk merupakan aspek penting dalam meningkatkan daya saing di pasar. Siswa-siswi SMK Ar Rassadiyyah Kota Serang akan belajar bagaimana menciptakan identitas merek yang kuat dan mengkomunikasikan nilai produk mereka kepada konsumen. Melalui kombinasi pengetahuan tentang analisis keuangan dan branding, diharapkan wirausaha muda dapat merumuskan strategi bisnis yang lebih solid dan berkelanjutan. Dengan demikian, workshop ini tidak hanya memberikan keterampilan teknis dalam pengelolaan keuangan, tetapi juga membekali siswa-siswi SMK Ar Rassadiyyah Kota Serang dengan strategi pemasaran yang efektif untuk mendukung pertumbuhan usaha mereka di masa depan.
Strategi Inovasi dan Keberlanjutan Bisnis bagi Wirausaha Muda Gen Z Pamungkas, Giantoro; Sulistiana, Indra; Mutiara, Rini; Aldiano, Rival
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.736

Abstract

This community service program aimed to enhance vocational students' understanding of innovation, sustainability, and profitability in entrepreneurship. The topic was chosen due to the low entrepreneurial literacy among Gen Z students, particularly in financial management and sustainable business planning. The methods used included interactive lectures, group discussions, business simulations, and pre- and post-activity evaluations. The results showed a significant improvement in students’ understanding, especially in basic financial management and developing innovative, eco-friendly business ideas. Student participation was high, and most groups successfully created simple business plans with projected profits. This activity demonstrated that participatory educational approaches are effective in shaping an adaptive, strategic, and sustainable entrepreneurial mindset among students. These findings highlight the importance of continuing similar programs to support the growth of a youth entrepreneurship ecosystem starting from the school level.
STRATEGI INOVASI DAN KEBERLANJUTAN BISNIS URUSAN COFFEE: MENEMBUS PASAR KOPI INDONESIA Pamungkas, Giantoro; Nurlelah, Nurlelah
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 1 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i1.202

Abstract

The coffee industry in Indonesia continues to experience significant growth, driven by high domestic consumption and the trend of coffee globalization. In this case, Urusan Kopi comes as a business that focuses on coffee-based product innovation. Urusan Kopi is a coffee-based business that aims to introduce local coffee products with unique innovations and differentiation, such as blending coffee with natural ingredients and local spices. This research explores business strategy, product innovation, and sustainability in the coffee industry in Indonesia. With a SWOT approach and competitor analysis, Urusan Kopi targets a niche market that cares about local and environmentally friendly products. The methods used were customer satisfaction survey, business performance analysis, and digital marketing strategy evaluation. The results show great potential to compete with big brands through product differentiation, digital marketing, and strategic distribution. The findings are relevant to the development of small and medium-sized enterprises in the coffee industry.
The Effect of Foreign Debt (ULN) And Foreign Investment (PMA) On Indonesia's Gross Domestic Product (GDP) in the Period (2012-2024) Pamungkas, Giantoro; Prakoso, Riski Wisnu; Fahruqi, M. Nur
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Indonesia's economic growth remains a major challenge for the development of the country as the largest archipelagic country in the world. External factors such as Foreign Debt (ULN) and Foreign Direct Investment (PMA) are considered to influence Gross Domestic Product (GDP). This study aims to examine the influence of ULN and PMA on Indonesia's GDP in the period 2012-2024. Multiple regression analysis with the classical assumption test is used as a method in this study by conducting normality tests and hypothesis tests using t statistics and significance values. The results show that ULN has a positive effect with a significance of 0.000> α = 0.05 and a T-count value of 70.096 greater than the T-table of 2.034, which means that an increase in ULN can strengthen national economic development. Conversely, PMA does not show a significant effect on GDP in that period, indicated by a significance of 0.234> α = 0.05 and a T-count value of 1.212 less than the T-table of 2.034. Careful management of external debt can benefit the Indonesian economy, while the success of foreign investment requires greater attention to support optimal economic growth. This research underscores the importance of prudent economic policies in leveraging external factors to improve the welfare of the Indonesian people.