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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ILMIAH KOHESI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Syam, Ardiansyah
Unika Atma Jaya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Syahril Djaddang; Shanti Lysandra; Derryawan Derryawan; Fahruddin Salim; Susilawati Susilawati; M. Ardiansyah Syam; Endang Ety M
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.
Determinan Manajemen Laba Riil dengan Kualitas Audit sebagai Variabel Moderasi Irdam Adha; Nurmala Ahmar; Ardiansyah Syam
Jurnal Neraca Peradaban Vol. 3 No. 2 (2023): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v3i2.285

Abstract

Penelitian ini bertujuan untuk menganalisis determinan dari manajemen laba riil dan memeriksa apakah kualitas audit dapat memoderasi hubungan antara determinan tersebut dengan manajemen laba riil. Penelitian ini menggunakan sampel perusahaan publik di Indonesia pada periode 2014-2018 yang dipilih dengan menggunakan metode purposive sampling. Data dikumpulkan dari laporan keuangan perusahaan dan website Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil analisis menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas, dan pertumbuhan penjualan merupakan determinan signifikan dari manajemen laba riil. Selain itu, ditemukan bahwa kualitas audit moderat hubungan antara leverage dan manajemen laba riil. Namun, tidak ditemukan bukti bahwa kualitas audit memoderasi hubungan antara determinan lainnya dan manajemen laba riil. Hasil penelitian ini memiliki implikasi penting bagi pengambil keputusan, terutama regulator dan investor, untuk mempertimbangkan faktor-faktor yang mempengaruhi praktik manajemen laba riil dalam mengevaluasi kinerja perusahaan. Selain itu, temuan bahwa kualitas audit dapat memoderasi hubungan antara leverage dan manajemen laba riil dapat membantu auditor dalam melakukan penilaian risiko dan memeriksa kepatuhan perusahaan terhadap regulasi dan standar akuntansi yang berlaku.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH KABUPATEN ENDE Maria Goreti Goo, Katharina; JMV. Mulyadi; Syam, M. Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 4 No 2 (2019): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jeko.v4i2.1022

Abstract

The purpose of this study was to analyze the Competence of Human Resources, the Government's Internal Control System, the Role of Internal Audit, the Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP with organizational commitment as a moderating variable to the Quality of Financial Reports in the Ende District Government. The population of this study is the financial report compilers who have the duties and responsibilities in preparing financial statements in the Work Units in the Ende Regency Government totaling 32 Regional Devices (OPD). Data collection by distributing 128 questionnaires to financial report compilers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis uses moderation regression analysis (MRA). The results of this study prove that Competence of Human Resources, Utilization of IT, Compliance with Regulations / Regulations and Implementation of SAP has a significant effect on the quality of financial statements while the Government Internal Control System and Internal Audit Roles have no significant effect on the Quality of Financial Statements. Organizational Commitment as a moderating variable can moderate the influence of the Government's Internal Control System, the Role of Internal Audit and SAP Implementation. on the Quality of Financial Statements, but Organizational Commitment cannot moderate the effect of Competence of Human Resources on the Use of Information Technology and Compliance with Regulations / Regulations on the Quality of Financial Statements.
DETERMINAN FAKTOR PENENTU PEMBAYARAN DIVIDEN DENGAN GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017) Indriyani, Sari; Djaddang, Syahril; Syam, Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 6 No 2 (2021): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

The objective of this research is to analyze the effect of capital structure, collateral assets, business risk, Return On Equity (ROE) on determinants of dividend payments (DPR) with growth opportunity and firm size as moderating. The object of this research is all companies listed on the Stock Exchange (BEI) in 2014-2017. The sampling method used was purposive sampling with quantitative secondary data. The method of data analysis is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS 6.0 program. The results are capital structure, collateral assets, business risk, and growth opportunity are significant effect on determinants of dividend payments (DPR), Return On Equity (ROE) has negative effect on determinants of dividend payments (DPR), while firm size has no significant effect on determinants of dividend payments (DPR). Growth opportunity strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR). And firm size strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR).
Pengaruh Kemitraan Dan Kebijakan Pemerintah Terhadap Daya Saing Serta Dampaknya Kepada Penjualan Usaha Garam Di Nusa Tenggara Timur Pius Nailiu; Derriawan; Fahruddin Salim; M. Ardiansyah Syam
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 8 No 2 (2023): Desember
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i2.6327

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh KemitraandanKebijakan Pemerintah terhadap Daya Saing Produkterhadap Kinerja PetaniGaram Daerah. Populasi penelitian ini adalah para Petani garam dan pelaku industry garam yang bekerja pada tambak garam dan perusahaan garam Kabupaten Kupang tepatnya daerah Bipolo. Jumlah sampel dari populasi tersebut sebanyak 50± orang yang diambil dengan menggunakan Teknik Teknik Slovins. Metode statistic yang digunakan dalam penelitian ini yaitu Structural Equation Modeling(SEM) yang dioperasikan melalui program Smart PLS. Pada penelitian ini menghasilkan bahwa variable Kemitraan dan Kebijakan Pemerintah terhadap Daya Saing Produk Garam mempunyai pengaruh positif dan signifikan, sedangkan variable Daya Saing Produk Garam terhadap Kinerja Petani Garam Daerah pengaruh positif dan signifikan, secara langsung berpengaruh tidak signifikan terhadap Kemitraan dan Kebijakan Pemerintah.
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
Inovasi dan Kemasan Produk UMKM dengan Memanfaatkan Ekosistem Digital untuk Meningkatkan Sales di Kota Sukabumi Djaddang, Syahril; Nawasiah, Nana; Wijaya, Agustinus Miranda; Syam, M. Ardiansyah; Sari, Lola Fitria; Riskarini, Dian
Jurnal Nusantara Mengabdi Vol. 3 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i3.3503

Abstract

Purpose: Community Service aims to train and assist in the digital marketing Android-based MSME products after the COVID-19 pandemic. Methodology: The PkM method used was FGD, interviews, and random sampling from MSMEs in Sukabumi. Assistance with the digitalization of MSME products, and as a basis for implementing Android-based digital marketing for MSME products with marketing applications in marketplaces, such as; Lasada, Shoopee, and IG to increase sales for MSMEs in the city of Sukabumi Results: The results of this PkM are expected to be used to develop digital marketing for Android-based MSME products. PkM is important for creating the digitalization of MSME products and building society's entrepreneurial spirit. Limitations: By utilizing the digital ecosystem, MSMEs in Sukabumi City can overcome several existing limitations and open up opportunities to increase sales in local and wider markets. Contribution: The Pancasila University Jakarta Postgraduate School Abdimas Team together with Muhammadiyah University Sukabumi (UMMI) and Sukabumi MSMEs carried out community service with the theme "The Benefits of Marketing Digitalization for Android-Based MSME Products, such as; Moci, Krupuk, and typical Sukabumi culinary delights, to encourage increased sales." The event which was held offline was held at the Audit Lab of the UMMI Faculty of Economics in Sukabumi City, Friday (16/6/2023).
Accountant Competency As A Moderation of The Determination of The Quality of Financial Reports With Regional Independence Ningsih, Santy Rahayu; Suratno; Syam, Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12068.2025

Abstract

This study aims to examine the effect of Local Original Revenue (PAD), Balancing Funds, and Other Legitimate Local Revenues on the Financial Independence of Local Governments with Accountant Competence as a moderating variable. This study uses a quantitative approach with secondary data from local government financial reports in West Java Province during the 2014-2019 period. The analysis was carried out through a moderation regression test to measure the interaction between independent and moderating variables on financial independence. The results of the study indicate that PAD and Balancing Funds have a significant effect on the financial independence of local governments, while Other Legitimate Local Revenues show an inconsistent effect. Accountant competence plays a significant role as a moderator that strengthens the relationship between PAD and financial independence. However, the moderation effect on Balancing Funds and Other Legitimate Local Revenues is not significant. This finding emphasizes the importance of strengthening accountant competence in regional financial management to increase fiscal autonomy. The practical implication of this study is the need to increase the capacity of government accountants through relevant training and certification. This study also provides theoretical contributions in integrating stakeholder perspectives and entity theory in the analysis of local government financial independence. This study suggests further studies by including other variables such as the level of regional innovation and regional spending efficiency to broaden insights into the determinants of financial independence.
IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Djaddang, Syahril; Lysandra, Shanti; Derryawan, Derryawan; Salim, Fahruddin; Susilawati, Susilawati; Syam, M. Ardiansyah; Ety M, Endang; Nugraha, Muhammad
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.
Kebermanfaatan Akuntansi dan e-SPT Berbasis Android Pada UMKM Djaddang, Syahril; Derryawan, Derryawan; Ramdani, Ahmad; Lysandra, Shanti; Susilawati, Susilawati; Syam, M. Ardiansyah; Miranda, Agustinus; Utami, Fadhilah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.01.05

Abstract

Pandemi COVID-19 telah mengubah panorama UMKM di Kota Sukabumi. Meskipun sebelumnya kondisinya relatif baik, sebagian besar UMKM sekarang berjuang untuk bertahan, dengan penurunan omzet yang signifikan. Namun, kendala akses internet dan kesiapan digital yang terbatas menimbulkan hambatan dalam beralih ke platform digital. Dalam konteks ini, kegiatan ini bertujuan untuk membantu UMKM menghadapi tantangan tersebut melalui pengembangan digitalisasi akuntansi berbasis Android dan e-SPT. Metode Pengabdian kepada Masyarakat (PKM) melibatkan FGD dan edukasi, dengan sampel yang dipilih secara acak dari seluruh UMKM di Kota Sukabumi. Hasil PKM ini diharapkan dapat menjadi landasan untuk pengembangan digitalisasi UMKM, membangun kewirausahaan masyarakat, dan meningkatkan pemahaman tentang pentingnya teknologi digital dalam menjalankan usaha. Kesimpulannya, pendampingan digitalisasi UMKM dan e-SPT berbasis Android menjadi strategi krusial untuk memperkuat UMKM di Kota Sukabumi dalam menghadapi tantangan masa depan.
Co-Authors Achmad Ridwan Agustinus Miranda Wijaya Ali Imransyah Arditha Zakiyah Azahroh Ateniyanti Bayu Retno Benny Marciano Benny Marciano Burahman, Habi DARMANSYAH . Derriawan Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Djaddang, Syahril Endang Ety M Erik Hermawan Ety M, Endang Fachrudin Salim Fahruddin Salim Fahruddin Salim Fajar Kurniawan Findita Gayatri, Maria Habibie Habibie Harnovinsah Harnovinsah Indriyani, Sari Irdam Adha JMV Mulyadi JMV. Mulyadi Khalida Utami kusumastuti, nuke Lita Darmayuni Lysandra, Shanti Marciano, Benny Maria Goreti Goo, Katharina Miranda, Agustinus Mombang Sihite Muhammad Nor Prayoga Muhammad Nugraha Nana Nawasiah Ningsih, Santy Rahayu Nungki P Nunky P Nurina Prawinin Tyas Nurmala Ahmar Oktaviani , Silvi Malvina Pius Nailiu Ramdani, Ahmad Ria Firanty Ria Firanty, Ria Riskarini, Dian Sailendra S Sailendra Sailendra Salim, Fahruddin Salma Atikah Sari, Lola Fitria Shanti Lysandra Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djaddang Djaddang Syamsul Bahri Tri Astuti Utami, Fadhilah Widarto Rachbini YAHYA . Yudhi Prasetiyo Zulkifli