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All Journal Jurnal Ilmiah Edunomika (JIE) International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Social And Economics Research JURNAL ABDIKARYASAKTI Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Global Leadership Organizational Research in Management journal of social and economic research Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research Jurnal Manajemen FE-UB
Eko Cahyo Mayndarto
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA Moh. Fajar Sutoyo; Eko Cahyo Mayndarto; Shofia Asry
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.105

Abstract

Perusahaan perlu melihat kompentensi dan sikap independensi yang dimiliki oleh seorang auditor tersebut. Independensi dan Kompetensi Auditor yang menjadi variabel penelitian ini merupakan hal yang berkaitan dengan Kulitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di DKI Jakarta. Berdasarkan hasil pengujian SPSS v.25, Pengaruh Independensi dan Kompetensi secara simultan berpengaruh terhadap Kualitas Audt pada Kantor Akuntan Publik di DKI Jakarta. Hal ini di tunjukan dengan nilai variable dependen Kualitas Audit secara simultan dipengaruhi oleh variable independen dalam penelitian ini yaitu Independensi dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperloleh R Square (R2) sebesar 0,723 atau 72,3% yang berarti Kualitas Audit pada Kantor Akuntan Pubik di DKI Jakarta di pengaruhi oleh Independensi dan Kompetensi. Sisanya di pengaruhi oleh variable lain yang tidak termasuk kedalam penelitian ini.
THE IMPACT OF PRIVACY, SECURITY, AND TRUST ON ONLINE TRANSACTION INTENTIONS AT BANK BCA BANDUNG Eva Purnamasari; Asri Ady Bakri; Eko Cahyo Mayndarto
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.81

Abstract

Bank BCA is one of the banks that strengthens its efforts in developing service products by utilizing the internet to make online transactions. So this study aims to determine the effect of privacy, security, and trust on the intention to transact online at Bank BCA Bandung. The method used in this research is a quantitative descriptive method. Research location at Bank BCA Bandung No. 18 in October 2022. The population is customers who visited in the October 2022 period. Sampling was carried out using an incidental sampling technique with a total of 97 customers. Data collection techniques using a questionnaire. Data analysis techniques were performed using the t-test and F-test. The results of the study found that privacy, security, trust has a simultaneous and partial effect on the intention to transact online at Bank BCA Bandung. The effect is 51.9%, while the remaining 48.1% is influenced by other variables not examined in this study
The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment Eko Cahyo Mayndarto; Yvonne Agustine
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.138

Abstract

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .
PEMUNGUTAN PAJAK DAERAH DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH Eko Cahyo Mayndarto
Jurnal Manajemen FE-UB Vol. 1 No. 2 (2014)
Publisher : Fakultas Ekonomi Universitas Borobudur

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Abstract

Alongwithregional autonomy, haschanged theparadigmof governancemureas-wherepoweris centralizedto a decentralizedchangehy providingthe broadest possihleautonomyas stipulated inLaw No.22 of 1999on Regional Governmenthereinafier referredto a.sAct.No.22/1999, laterreplacedhyAct No.32 of 2004hereinafter referredto usActNo.32/2004 Changes inthe areaof governmentre;•ulatory policiesare alignedwith thepolicy change•totaxe.sund leviesas- the fiundationlor the regionin exploringthe potential oflocal revenue, e.specially revenue.It is characterized hychanges tothe 1,awlVo.18 Year1987 onRegional Taxesand Leviesby ActNo. 34 of 2000 onthe Amendmentof LawNumher 18Year1987 onRegional Taxesand Levies, hereinafter referredlo asActNo..34/2000.   Inthisjournal, formulateihe prohlemabout, What aboutlocaltax collection order to increaserevenue? ArePublic Sectoraccountinghas a close connectionwiththe applicationandthe accounting treatmentin the public domain? Doesrevenuederivedfromthe abovesourcesof revenuerecelpisobtathedandextradedfrom thenativewealth?   Low No.28 of 2009 onregional taxesand had arrungedit ckar thattobeleviedonan area, anykindof local taxesto be selbylocal regulation. It ismeanttobe appliedandcollectedatthe provincial, clislrict, orcity, must firstsek‘ locul regulationsonthelocal taxe•. Local regulations onalocal taxwas enactedin thesheetareaconcerned.   Keywords: Collection of Local Taxes, Local Revenue
PELATIHAN TATA KELOLA USAHA BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) ASOSIASI PENGUSAHA MIKRO KECIL DAN MENENGAH (PMKM) PRIMA INDONESIA WILAYAH JAKARTA SELATAN Sofie; Etty Murwaningsari; Deni Darmawati; Sistya Rachmawati; Eko Cahyo Mayndarto; Yulia Eka Riyanti
Jurnal Abdikaryasakti Vol. 6 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v6i1.26330

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menunjukkan perkembangan yang positif. Namun, UMKM masih menghadapi berbagai kendala dalam pengembangan usaha, terutama pada aspek efisiensi kinerja sumber daya manusia (SDM), pengelolaan keuangan yang belum sesuai standar, serta pemanfaatan strategi pemasaran berbasis digital yang belum optimal. Permasalahan tersebut diperkuat oleh keterbatasan pelatihan berkelanjutan, praktik pencatatan keuangan yang masih konvensional, serta rendahnya kapasitas dalam adopsi teknologi digital. Selain itu, aspek SDM juga ditandai dengan belum optimalnya perilaku kewirausahaan, kreativitas, disiplin, etos kerja, dan profesionalisme. Kondisi serupa juga dialami oleh pelaku UMKM yang tergabung dalam Asosiasi Pengusaha Mikro Kecil dan Menengah (PMKM) Prima Indonesia yang memiliki tingkat kompetensi yang beragam. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pelatihan tata kelola usaha yang terstruktur. Metode pelaksanaan dilakukan dalam bentuk pelatihan dan pendampingan kepada 33 peserta yang berfokus pada penguatan aspek manajerial dan operasional usaha. Hasil yang diharapkan adalah peningkatan kompetensi pelaku UMKM. Pelatihan ini menghasilkan tingkat pemahaman tata kelola dari 30% menjadi 85%. Ada peningkatan sebesar 55% yang menunjukkan bahwa pelatihan tata kelola usaha yang diberikan efektif dalam meningkatkan pemahaman peserta dalam mengelola usaha secara lebih efektif dan profesional sehingga berdampak pada peningkatan kinerja usaha. Selain itu, kegiatan ini juga menghasilkan luaran berupa Hak Kekayaan Intelektual (HKI), publikasi artikel pada jurnal nasional, serta peningkatan kapasitas usaha pelaku UMKM secara berkelanjutan.
Pengaruh Akuntansi Forensik dan Audit Investigasi terhadap Pengungkapan Kecurangan pada Kantor Akuntan Publik di Jabodetabek Devina Mutiara Sahilah; Eko Cahyo Mayndarto; Shofia Asry
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6563

Abstract

This paper aims to analyze the influence of forensic accounting and investigative auditing on fraud disclosure. This paper uses a quantitative approach with a causality research type. Data were obtained by distributing questionnaires to 80 auditors working at Public Accounting Firms (KAP) in the Greater Jakarta area. The data analysis techniques used were simple and multiple linear regression analysis. The paper shows that forensic accounting has a positive and significant effect on fraud disclosure. Investigative auditing also has a positive and significant effect on fraud disclosure. Simultaneously, both independent variables contribute to the dependent variable, with an Adjusted R² value of 41.6%. This indicates that forensic accounting and investigative auditing together can explain 41.6% of the fraud disclosure variable, with the remainder influenced by other factors in this study. This study implies that the effective implementation of forensic accounting and investigative auditing can improve auditors' ability to detect and disclose fraud. Therefore, business entities and financial auditing institutions are expected to strengthen auditor competencies in both areas to improve financial transparency and accountability.
Co-Authors Arfandy Dinsar Asri Ady Bakri Darmawati, Deni Devina Mutiara Sahilah Etty Murwaningsari Eva Purnamasari Ida Harahap Kayla Malda Afrizza Liliana Rizkidayanti M. Ridlwan Hambali Maudina Inayah Mega Arisia Dewi Moh. Fajar Sutoyo Moh. Muchlis Djibran Ningsih, Tri Widyastuti Orni Juliati Regina Siri Rini Novianti Sabarkita Sembiring Sandriana J Nendissa Setiawan Hariyadi Shofia Asry Sistya Rachmawati Sofie Wati Rosmawati Yulia Eka Riyanti Yvonne Agustine