Article Per Year (5 Year)
p-Index From 2020 - 2025
2.255
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Masyarakat IPTEKS Journal of Islamic Economics West Science Accounting and Finance FINANCE : International Journal Of Management Finance IECON: International Economics and Business Conference Ulil Albab Proceeding of International Conference on Social Science and Humanity
Rendy Mirwan Aspirandi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
KETIKA KOMPENSASI MANAJEMEN BERPERAN DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI Rendy Mirwan Aspirandi
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i2.1439

Abstract

Abstract: This study examines the effect of management compensation on firm value. In addition, this study also examines the role of mediation of financial performance on the effect of management compensation on firm value. Analytical technique using PLS (Partial Least Square). The research population is a manufacturing sector company listed on the Indonesia Stock Exchange in 2010-2014. The results show some findings. First, an increase in management compensation will also increase the firm value. Second, financial performance acts as a mediator of the influence of management compensation on firm value. The type of mediation of financial performance is partial mediation.Keywords: Management Compensation, Financial Performance, and Firm Value
STUDI KOMPARASI PRAKTIK MANAJEMEN LABA ANTARA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH YANG GO PUBLIC DI INDONESIA Nur Siti Al Munawaroh; Diyah Probowulan; Rendy Mirwan Aspirandi
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29893

Abstract

Penelitian ini merupakan penelitian deskriptif qualitatif yang menguji dua objek perbankan di Indonesia yaitu perbankan konvensional dan perbankan syari’ah yang sudah go-public dengan menggunakan variabel jumlah dewan direksi, leverage, dan ukuran perusahaan untuk mengetahui ada tidaknya perngaruh dari variabel diatas yang kemudian hasilnya akan dibandingkan. Metode sampling yang digunakan adalah purposive sampling. Jumlah perusahaan yang dijadikan sampel ada 20 perusahaan pada masing-masing objek dengan pengamatan selama 2 tahun. Pengolahan yang digunakan adalah regresi berganda dan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa berdasarkan uji regresi berganda dimana leverage pada bank syariah dinilai lebih berpengaruh terhadap manajemen laba bank syariah dengan tingkat signfikansinya 0,035 dibanding leverage pada bank konvensional dengan tingkat signifikansinya 0,71  yang dinilai tidk berpengaruh terhdap manajemen laba.                                               Kata kunci: jumlah dewan direksi, leverage, ukuran perusahaan
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK SYARIAH 109 KHUSUSNYA PENGELOLAAN DANA INFAK/SEDEKAH PADA SMAN 1 PAKUSARI JEMBER Rendy Mirwan Aspirandi
Jurnal Pengabdian Masyarakat IPTEKS Vol 4, No 1 (2018): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v4i1.1497

Abstract

Salah satu yang melatarbelakangi pentingnya dilakukan pelatihan pelaporan keuangan berdasarkan Standar Akuntansi Keuangan (SAK) Syariah adalah kurangnya pengetahuan para pengelola masjid mengenai pencatatan dan pelaporan keuangan dana masjid berdasarkan Standar Akuntansi Keuangan (SAK) Syariah. Metode pelaksanaan pengabdian masyarakat ini diselenggarakan dengan metode ceramah, diskusi, dan praktik. Metode tersebut digunakan untuk menyampaikan materi tentang penyusunan laporan keuangan berbasis SAK Syariah 109 khususnya pengelolaan dana infak/sedekah pada SMAN 1 Pakusari Jember. Kegiatan pelatihan untuk penyusunan laporan keuangan berbasis SAK Syariah 109 pada Sekolah Menengah Atas Negeri (SMAN) 1 Pakusari Kabupaten Jember. Faktor pendukung terlaksananya kegiatan pengabdian masyarakat ini antara lain: (1) adanya motivasi dari pihak SMAN 1 Pakusari Jember untuk mengetahui lebih dalam mengenai SAK Syariah 109, (2) tingginya antusias dari pihak siswa/siswi SMAN 1 Pakusari Jember untuk mengikuti seluruh rangkaian kegiatan pelatihan penyusunan laporan keuangan berbasis SAK Syariah 109 yang terlihat pada sesi tanya jawab dan diskusi siswa/siswi SMAN 1 Pakusari Jember, dan (3) dukungan dari pihak Lembaga Penelitian dan Pengabdian Masyarakat dan Fakultas Ekonomi Universitas Muhammadiyah Jember.Kata Kunci :SAK Syariah 109, SMAN 1 Pakusari Jember, dan Infak/Sedekah
Pelatihan Pasar Modal Syariah Pada Smk Al Hasan Panti Jember Rendy Mirwan Aspirandi; Dimas Dwi Oktavian
Jurnal Pengabdian Masyarakat IPTEKS Vol 5, No 1 (2019): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v5i1.2162

Abstract

Kegiatan sosialisasi pasar modal sebanyak 5.027 buah kegiatan membuahkan hasil yang cukup baik, karena berhasil menciptakan 200.935 SID (Single Investor Identification) baru di tahun 2018, sehingga jumlah total SID sampai akhir tahun 2018 sebanyak 829.426 SID. Namun, Pada tahun 2018, jumlah investor aktif justru turun sebesar -59,05%. Penurunan ini menandakan bahwa proses sosialisasi saat ini hanya mengutamakan peningkatan jumlah investor, tetapi investor tersebut hanya menjadi investor pasif di pasar modal tanpa melakukan transaksi. Oleh karena itu, proses peningkatan literasi mengenai dasar-dasar dalam pengambilan keputusan berinvestasi di pasar modal syariah sangat penting untuk dilaksanakan sejak dini. Mitra dari pengabdian ini adalah SMK Al Hasan Panti Jember. Tim pelaksana memberikan materi pengetahuan seputar pasar modal syariah di Indonesia dengan tujuan menanamkan jiwa investasi sejak dini. Kata Kunci: Pasar Modal Syariah, Investor, Pengetahuan
Pendampingan Penyusunan Laporan Keuangan Pada PT. Tunas Harapan Situbondo (Sebagai Upaya Menciptakan Good Corporate Governance) Moh. Halim; Mohammad Thamrin; Eko Budi Satoto; Rendy Mirwan Aspirandi
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

SPBU Situbondo ini di bawah PT. Tunas Harapan Situbondo, yang selanjutnya disebut SPBU Tunas Harapan Situbondo (SPBU THS). Pada SPBU THS belum terdapat SDM yang mumpuni dalam proses penyusunan lapran keuangan. Pada proses penyusunan lapran keuangan sangat dibutuhkan SDM yang cakap akuntansi, supaya tahapan penyusunan laporan keuangan dan penetapan metode akuntansi di dalamnya tidak terdapat kesalahan (Seto, 2022). Lokasi SPBU THS berada di Krojan Timur, Klatakan, Kec. Kendit, Kabupaten Situbondo, Jawa Timur 68352. Proses pendampingan penyusunan laporan keuangan ini dimulai pada Bulan Januari 2022. Durasi pendampingan penyusunan laporan keuangan ini selama 3 bulan, yaitu dari Bulan Januari 2022 sampai April 2022. Metode yang digunakan dalam pemecahan permasalahan adalah metode ceramah dan pendampingan secara langsung di lokasi. Pada proses pendampingan, tim pendamping mengajari dan mengawasi langsung para pegawai admin SPBU THS dalam menyusun Laporan Keuangan. Proses ini sangat bermanfaat bagi pegawai admin ketika mereka mengalami kesulitan dalam mencatat suatu transaksi dalm kejadian yang tidak biasa terjadi, misalnya pada saat itu terjadi transaksi non tunai yang dilakukan oleh mitra pelanggan dari SPBU THS, pegawai admin sedikit bingung dalam pengakuan pendapatannya. Pegawai Admin SPBU THS merasakan manfaat yang besar dari diselenggarakannya proses pendampingan penyusunan laporan keuangan ini. Berbagai pengetahuan dan pengalaman diberikan oleh tim pendaping kepada pegawai admin SPBU THS. Kata Kunci: SPBU THS, Pelaporan Keuangan, SDM
Factors Influencing the Tendency of Fraud in the Tanggul District Muhammad Akmal Alfarizi; Rendy Mirwan Aspirandi
Journal of Islamic Economics (JoIE) Vol. 4 No. 2 (2024)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v4i2.9688

Abstract

Introduction: Fraud is a complex phenomenon that can manifest in various areas of life, including business, academics, and government. This research aims to identify the main factors that influence tendencies toward fraud, with a focus on psychological, social, and organizational aspects. Understanding these influences is essential to developing effective fraud prevention strategies. Research Methods: This study uses a factor analysis approach to examine the relationships between variables that can affect an individual or group's propensity for fraudulent behavior. These variables include internal factors, such as moral pressure, perception of risk, and the probability of gain, as well as external factors like organizational culture, the degree of supervision, and prevailing social norms. Results: Data for this research was collected through surveys and structured interviews with respondents from diverse organizational backgrounds. By applying factor analysis, the study seeks to identify the primary dimensions emerging from the data set, aiming to pinpoint the most significant factors influencing fraudulent behavior. Conclusion: In conclusion, it is hoped that the findings of this study will provide valuable insights into the factors to consider when designing effective fraud prevention strategies. The practical implications of this research include the development of more robust ethical guidelines, improvements in supervisory procedures, and the reinforcement of organizational cultures that promote integrity and transparency.
Evaluasi Sistem Informasi Akuntansi Penjualan Kredit: Studi Kasus MPM Motor Bondowoso Muhammad Mufarrihul Fuad; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1397

Abstract

At this time, information technology is increasingly experiencing developments that are in line with the development of human labor. Information technology has changed a lot in organizations and businesses. This study aims to find out and analyze whether the accounting information system on credit sales at PNM is adequate. The type of research used in this study is a qualitative approach. The object of this study is MPM Motor Bondowoso, a company engaged in the sale of motorcycles, spare parts and vehicle service. The results of this study show that the sales accounting information system at MPM Motor Bondowoso is categorized as quite good and adequate.
The Effect of Financial Ratios on Stock Prices with Profitability as a Moderating Variable in Food Companies Listed on the Indonesia Stock Exchange Sintawati , Sintawati; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.84

Abstract

This study aims to examine and analyze the effect of financial ratios namely liquidity, solvency, and market value on stock prices, with profitability as a moderating variable. A quantitative approach was employed, using purposive sampling on 29 food sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 145 observational data points. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that liquidity and market value have a significant positive effect on stock prices, while solvency has a significant negative effect. Profitability, measured by Earnings Per Share (EPS), was found to significantly strengthen the influence of the three financial ratios on stock prices. The implications of this study highlight the importance of profitability as a financial signal that enhances a company's stock attractiveness in the eyes of investors. The limitation of this research lies in the sample scope, which is restricted to the food sector. This study offers both practical and academic contributions in understanding the moderating role of profitability in the relationship between financial ratios and stock prices.
Reconstruction of Financial Reports in Accordance with EMKM SAK (Case Study on Kopi Dako Julie Sukosari, Bondowoso Regency) Bahtiar Adi Darmawan; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.104

Abstract

This study aims to reconstruct the financial statements of the Kopi Dako Julie MSME in Sukosari, Bondowoso Regency to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) set by the Indonesian Institute of Accountants. The MSME has so far only recorded its finances manually and simply, without preparing formal financial statements such as financial position statements, profit and loss statements, and notes to the financial statements. The research method used is a case study with a qualitative descriptive approach. Primary data were obtained through interviews and direct observation, while secondary data were in the form of MSME financial recording documents. The results of the study indicate that after the reconstruction, the financial statements can be prepared completely in accordance with the SAK EMKM structure. The resulting report provides more accurate and relevant information, including net profit after tax of IDR 23,016,865 from total sales of IDR 331,000,000, with a net profit margin of 6.96%. This study emphasizes the importance of preparing financial statements that comply with standards to improve accountability, access to financing, and managerial decision making in MSMEs.
The Role of Risk Perception and Accounting Information in Moderating Effect of Financial Literacy on Investment Decisions Based on Islamic Values (an Evidence in Indonesia and Malaysia) Rendy Mirwan Aspirandi; Maheni Ika Sari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/vvx09t10

Abstract

In 2024 National Financial Literacy and Inclusion findings showed that Indonesia citizens' financial literacy index was at 65.43 %. Indonesia's financial literacy index has significantly improved from 49.68% in 2022. For novice investors, company information is very useful for decision-making. Signaling theory, which incorporates the concept of asymmetric information into models of decision-making. This research focus on the moderating efect of Risk Perception and Accounting Information to Financial Literacy on Investment Decision. The final analysis comprised 45 usable questionnaires from respondents across Indonesia. The results of testing the research hypothesis show that Risk Perception and Accounting Information moderate the effect of Financial Literacy on Investment Decision. The investors who have a rational understanding will limit the amount of funds to invest in several investment instruments that have high risk. Investors who have high financial literacy will be strengthened by the risk perception and accounting information of an investment instrument will influence their investment decision making.
Co-Authors Bahtiar Adi Darmawan Dimas Dwi Oktavian Eko Budi Satoto Hasanah, Nur Da'iyah Maheni Ika Sari Moh. Halim Muhammad Akmal Alfarizi Muhammad Mufarrihul Fuad Norita Citra Yuliarti, Norita Citra Nur Siti Al Munawaroh Probowulan, Diyah redy saputra Riyanto Setiawan Suharsono Ronalin, Gustina Sintawati , Sintawati Thamrin, Mohammad Yulinartati