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Evaluasi Efektivitas Pengendalian Risiko Atas Penjualan Property Di PT X Putri, Aulia Yunianti; Kurniawan, Aceng
Jurnal Online Manajemen ELPEI Vol 4 No 2 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i2.258

The progress and development of the business environment today have evolved rapidly and precisely. The increasingly competitive industrial development over time necessitates every company to be ready to face intensifying competition. Essentially, risks are inherent in all aspects of human life and activities, from personal matters to corporate affairs, from lifestyle issues to disease patterns, from waking up to sleeping at night, and much more. Risk management experts, both domestically and internationally, have various definitions of what risk and risk management entail. However, generally, risk can be defined in various ways, such as an adverse event or a deviation of outcomes from expectations. This research employs a descriptive qualitative approach to evaluate the effectiveness of risk control in sales at PT "X" Property Company. The findings indicate that the process of property sales begins with negotiations between the property owner and prospective buyer regarding price and payment terms, followed by the buyer transferring earnest money to demonstrate transaction seriousness and drafting a purchase agreement. Subsequently, involving a notary for the transfer of property title with agreed-upon costs, and after completing all administrative tasks and payments, the transaction is deemed valid. On the other hand, PT. X has successfully implemented risk control in property sales, albeit with some shortcomings that need to be addressed, particularly concerning secret selling practices that undermine business integrity. Proactive measures, such as implementing secure reporting mechanisms for employees, aid in preventing such practices, while direct monitoring by the owner enables quick detection and handling of unethical behavior.

THE EFFECT OF BUDGETARY PARTICIPATION TO BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE (Study At Hospital in Bandung) Pamungkas, Sigit; Purwanti, Meilani; Kurniawan, Aceng; Durahman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 2 (2024): JMBI UNSRAT Volume 11 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.57578

Abstract. This study is a survey of Managers in Hospitals throughout Bandung City which aims to obtain empirical evidence related to the magnitude of the influence of budgetary participation on budget gaps with organizational commitment as a moderating variable. The sample size is 38 Hospitals. The unit of analysis is the Manager who is involved in budgeting. The technique for data collection is carried out through field studies by providing questionnaires, direct communication techniques and literature studies. Furthermore, for data analysis, the interaction regression analysis is used. The results of this study conclude that budgetary participation with organizational commitment as a moderating variable together have a significant influence on the budget gap of 45.5%. Partially, the variable that has the greatest influence is budgetary participation (X1) which is 1,385 units. While the organizational commitment variable has an influence of 1,115 units and the interaction between the budgetary participation variable and the organizational commitment variable (X1 * X2) has an influence of -0.012 units on the budget gap (Y). Abstrak. Penelitian ini merupakan suatu survei pada Manager di Rumah Sakit Se-Kota Bandung yang memiliki tujuan guna mendapatkan bukti secara empiris terkait besarnya pengaruh partisipasi penyusunan anggaran terhadap kesenjangan anggaran dengan komitmen organisasi sebagai variabel moderating. Besarnya ukuran sampel adalah 38 Rumah Sakit. Unit analisisnya adalah Manager yang diikutsertakan dalam pembuatan anggaran. Teknik untuk pengumpulan data dilakukan melalui studi lapangan dengan memberikan kuesioner, teknik komunikasi langsung dan studi pustaka. Selanjutnya untuk analisis datanya yang dipergunakan yaitu menggunakan analisis regresi interaksi. Hasil dalam penelitian ini menyimpulkan bahwasannya partisipasi penyusunan anggaran dengan komitmen organisasi sebagai variabel moderating secara bersama-sama mempunyai pengaruh yang cukup signifikan terhadap kesenjangan anggaran sebesar 45.5%. Secara parsial variabel yang memiliki pengaruh terbesar adalah partisipasi penyusunan anggaran (X1) yaitu sebesar 1.385 satuan. Sedangkan variabel komitmen organisasi mempunyai pengaruh sebesar 1.115 satuan dan interaksi antara variabel partisipasi penyusunan anggaran dengan variabel komitmen organisasi (X1*X2) mempunyai pengaruh sebesar -0.012 satuan terhadap kesenjangan anggarannya (Y).

ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAN PT ADHI KARYA (PERSERO) TBK TAHUN 2014-2023 Faisal, Muhammad; kurniawan, aceng
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2178

Pertumbuhan ekonomi Indonesia pada tahun 2023 mencapai 5,05 persen, lebih rendah dari 5,31 persen pada tahun 2022, dengan PDB Rp20.892,4 triliun dan PDB per kapita Rp75,0 juta atau US$4.919,7. Pada triwulan IV-2023, ekonomi tumbuh 5,04 persen (y-on-y) dan 0,45 persen (q-to-q), dipimpin oleh sektor Administrasi Pemerintahan. Pertumbuhan tertinggi terjadi di Maluku dan Papua, Sulawesi, dan Kalimantan, sementara Pulau Jawa tumbuh 4,96 persen, menyumbang 57,05 persen terhadap ekonomi nasional.Penelitian ini bertujuan untuk menganalisis rasio keuangan dalam menilai kinerja PT Adhi Karya (Persero) Tbk tahun 2014-2023. Hasil analisis menunjukkan kinerja perusahaan belum baik. Rasio likuiditas, dengan current ratio rata-rata 127% dan quick ratio 108%, berada di bawah rata-rata industri, menunjukkan ketidakmampuan melunasi kewajiban lancar. Rasio solvabilitas juga tidak memadai, dengan debt to asset ratio 79% dan debt to equity ratio 406%, menunjukkan tingkat utang yang tinggi. Selain itu, rasio profitabilitas seperti net profit margin 2.72%, return on asset 1.47%, dan return on equity 7.09%, semuanya di bawah rata-rata industri, mengindikasikan profitabilitas yang rendah. Rasio aktivitas seperti inventory turnover, fixed asset turnover, dan total asset turnover juga menunjukkan perputaran aset yang lambat, menegaskan bahwa perusahaan dalam kondisi tidak baik selama periode tersebut

Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City Pertiwi, Asri Banyu; Kurniawan, Aceng
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16556

This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)

Analisis Keuntungan dan Break Even Point ( BEP) Studi Kasus pada Industri Keripik Pisang Tunas Jaya di Manokwari Kurniawan, Aceng
Agritechnology Vol 7 No 2 (2024): Volume 7 Nomor 2 (Desember) 2024
Publisher : Fakultas Teknologi Pertanian, Universitas Papua, Manokwari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51310/agritechnology.v7i2.128

Abstract Small and medium industries (SMEs) play an important role in the Indonesian economy, especially in creating jobs and driving regional economic growth. One of the growing sectors is the snack food industry, including banana chips. This study aims to analyze the level of profit and Break Even Point (BEP) in the Tunas Jaya Banana Chips Industry in Manokwari Regency. A quantitative descriptive approach was used through primary and secondary data collection. The results showed that the total monthly income of this industry reached IDR 16,000,000, with a total cost of IDR 10,380,000. From this calculation, a profit of IDR 5,620,000 per month was obtained. The BEP analysis showed that the break-even point was achieved at the sale of 397 packs with a minimum income of IDR 7,940,000. With an actual production of 800 packs per month, the industry has exceeded BEP and obtained stable profits. This study provides strategic recommendations for business actors in managing finances and improving operational efficiency, including managing fixed and variable costs, to encourage sustainable business growth. Keywords: Chips industry, profit, BEP

THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL BEHAVIOR ON INVESTMENT DECISIONS Nur Shidik, Yusup Maulana; Kurniawan, Aceng
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 1 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i1.16121

The research aims to assess the influence of financial inclusion and financial behavior on investment decisions through a survey of MSMEs in West Java. The research method uses a quantitative and descriptive approach with a sample of 400 respondents selected through purposive sampling based on the formula in Slovin with an error tolerance level of 5%. Findings from the research results, both partial and simultaneous, show that financial inclusion and financial behavior positively and significantly influence MSME investment decisions in West Java. Practical implications: It is essential to increase financial inclusion and financial behavior for MSMEs to support more effective investment decisions through operational recommendations, including financial management training, utilization, use, and evaluation of financial product service technology. Theoretically, research is expected to provide benefits for the development of science by recommending verification of findings and expanding the applicability of research results with similar methods and different samples. Keywords: Financial Inclusion; Financial Behavior; Investment Decisions

ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA LAPORAN KEUANGAN PT. REKAYASA MINETECH INDONESIA (Minetech.id) Kurniawan, Aceng; Fujianti, Nenden Asri
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1823

PT Rekayasa Minetech Indonesia (minetech.id) is engaged in mining training and consulting services. PSAK No.1 is an Indonesian financial accounting standard to regulate the presentation of financial statements. This study aims to improve financial statements in accordance with accounting standards, namely, Statement of Financial Accounting Standards No.1 (PSAK. No.1). This research was conducted using qualitative methods, In the financial statements of PT Rekayasa Minetech Indonesia presents two components of financial statements, namely the statement of financial position and income statement, while for the three components of the statement of changes in equity, cash flow statement, and statement of notes on financial statements PT Rekayasa Minetech Indonesia has not presented. PT Rekayasa Minetech Indonesia (minetech.id), has not fully followed the stages and preparations for the implementation of PSAK.The results of this study can be concluded as follows: (1) The company has not fully implemented PSAK No.1 in its financial statements (2) The implementation of PSAK No.1 on the statement of financial position and income statement is not in accordance with PSAK No.1 because it does not present accounts that should be presented in the financial statements in accordance with PSAK No.1.

Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia Zenab, Nuna Siti; Kurniawan, Aceng
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3973

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.

Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia Zenab, Nuna Siti; Kurniawan, Aceng
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3973

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.

The Business Sustainability of Micro, Small, and Medium Enterprises During the Covid-19 Era in Lampung Bahruddin , Moh; Ulfa, Ghina; Kurniawan, Aceng
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.6901

UMKM is one of the sectors that are heavily affected by the Covid-19 pandemic, while UMKM is one of the supporting factors that are quite promising, both for the state, individuals and business groups. This research includes field research that is carried out in the field in an actual setting. In this case, the researcher intends to explore, identify, analyze and explain various conditions related to the business strategy of UMKM business sustainibility in the market in carrying out the business continuity strategy achieved by UMKM actors in the Pasar Unit II Tulang Bawang, Pasar Metro, and Pasar Bambu Kuning. Bandar Lampung to maintain and increase its income during the Covid-19 pandemic while still paying attention to business ethics in Islam. UMKM actors take advantage of technology in expanding their business so that they can be of interest to the wider community. The introduction and knowledge of business actors to digital marketing must be further improved to encourage more effective and efficient promotion and marketing activities.

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