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All Journal Among Makarti Jurnal STIE Semarang (Edisi Elektronik) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Return : Study of Management, Economic and Bussines Journal of Economics and Public Health Joong-Ki Journal of Accounting and Finance Jurnal Social Society Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Jurnal Pengabdian Masyarakat Inovasi Indonesia
Pandi Afandi
Sekolah Tinggi Ilmu Ekonomi AMA Salatiga
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Public Health Social Sciences Other

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PENGARUH PENGAWASAN TERHADAP KEBERHASILAN PROGRAM DANA DESA DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Kasus Di Kecamatan Bancak Kabupaten Semarang Jawa Tengah) Pandi Afandi
Among Makarti Vol 12, No 1 (2019): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v12i1.174

Abstract

Abstract         Observation represent the important variable in ascertaining what planning have been executed, with the observation of hence will have an in with to arrange the good governance which is on finally support the its reached program efficacy. Just as in fund management of countryside 9 village  in District of Bancak of Sub-Province of Semarang of Central Java in supporting efficacy and its village progress. Intention of this research is to know the influence of variable observation to arranging good governance, influence of good governance to efficacy  program of village fund, and both influence of the variable to efficacy of program of village fund, and also  what good governance become the variable intervening for the relation of observation with the efficacy of program of village fund.         Its result indicate that the observation have an effect on positive significant  to good governance and good governance have an effect on positive signifikan to efficacy of program of village fund, but observation have an effect on the negative significant to efficacy of program of village fund and also good governance become the connective variable intervening of variable observation with the efficacy of program of villagec fund.Increase of active role lead the village  and BPD in observing the way execution of program of village fund., process the observation of execution of program of village fund having the character of more persuasive. ( persuasive control) and active participation of village society represent the matter suggested from this research result.  Keywords: Observation, Good Governance and Efficacy of village fund program
PENGARUH PERENCANAAN DANA DESA TERHADAP KEBERHASILAN PROGRAM DANA DESA DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING DI DESA ASINAN KECAMATAN BAWEN KABUPATEN SEMARANG Pandi Afandi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.04 KB) | DOI: 10.52353/senama.v1i1.241

Abstract

This research aims to analyze village fund plan which is managed by village apparatus with  good village government management (good governance) to support the success of village fund program in empowering villagers. Sample retrieval technique in this research is non probability sampling with a kind of sensus sample, that is 23 respondents which is consist of village apparatus and member of BPD in Asinan village Bawen District Semarang Regency. Data analysis in this research uses regression analysis and path analysis. The result of this research shows that village fund plan has a positive impact toward good governance, and good governance has a positive impact toward the success of village fund program.Path analysis result shows that village fund plan has a direct effect toward success of village fund program in empowering society without uses good governance as intervening variable. A comprehension of village apparatus about village fund management which is appropriate with rule of low must be continuously socialized to avoid problems that may occur later in the future in village fund management.  
The Mediation Of Organizational Citizenship Behavior The Effect Of Organizational Commitment On Work Performance Of Employees In Bawen District, Semarang Regency Mada Adi Wibowo; Pandi Afandi; Hardi Utomo; Endang Purwanti; Fudji Sri Marati
Return : Study of Management, Economic and Bussines Vol. 2 No. 1 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i1.51

Abstract

This study aims to examine the Mediation of Organizational CitizenshipBehavior the Effect of Organizational Commitment on Work Performance ofEmployees in Bawen District, Semarang Regency. The population of thisresearch is employees in Bawen District. Where the sample that will be usedas respondents in this study is Bawen District Employees with a total of 31respondents. The sampling technique is saturated sampling. The types of dataused are primary and secondary. Data collection methods are questionnairesand documentation. The analytical technique used is Path Analysis. Theresults of the calculation show that the indirect effect of OrganizationalCommitment on Work Performance through OCB is smaller than the directeffect of Organizational Commitment on Work Performance, so it canguarantee that OCB is not able to become a variable that mediatesOrganizational Commitment to Work Performance. This shows that thetendency of Organizational Commitment to work will not affect the OCB andfrom the OCB obtained, it will not affect the Work Performance applied bythe employees
ANALISIS ECONOMIC VALUE ADDED (EVA) PT. UNILEVER ,Tbk Aldha Wulan Nandari; Endang Purwanti; Pandi Afandi
Journal of Accounting and Finance Vol 2, No 2 (2023): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v2i2.9432

Abstract

Economic Value Added (EVA) menjadi salah satu metode penilaian kinerja keuangan bagi investor atau para pemilik modal yang akan menanamkan modalnya pada perusahaan. Penelitian ini untuk mengetahui hasil implementasi Economic Value Added (EVA) PT. Unilever Indonesia, Tbk. Sebagai satuan pengamatan adalah laporan keuangan PT. Unilever Indonesia, Tbk. Satuan analisis yang digunakan penyajian perhitungan keuangan periode tahun 2017-2021 yang telah dipublikasikan oleh PT. Unilever Indonesia, Tbk teraudit dengan metode Economic Value Added (EVA). Hasil penelitian  terbukti Kinerja Keuangan selama 5 tahun yaitu dari tahun memiliki nilai rata-rata Economic Value Added (EVA) positif, ada nilai tambah ekonomis yang mencerminkan laba yang tersedia dapat memenuhi harapan para investor untuk mendapatkan pengembalian atas investasi yang ditanamkan. Metode tersebut  sebagai alternatif  menilai kinerja keuangan PT. Unilever Indonesia, Tbk. untuk mengevaluasi biaya modal maupun kekayaan perusahaan. Kata kunci :  Economic Value Added (EVA)
Pemberdayaan Masyarakat Melalui Peningkatan Pemasaran Pada Usaha Kerupuk “Damai” Dusun Bonggan Kel. Blotongan Kota Salatiga Mada Adi Wibowo; Pandi Afandi; Aan Istiyanto; Dina Ayu Lestari
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 2 No. 1 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v2i1.238

Abstract

SMEs or home traders are another term or term for productive economic businesses owned by individuals or business entities. MSMEs or home traders usually earn income that can be said to be the least compared to entrepreneurs in the medium and large categories. This is due to the small scope of sales and a lack of sales facilities and even the required capital. This implementation is supported by the Community Empowerment Practice Lecture (KPPM) organized by LP2M and STIE "AMA" Salatiga. On this occasion we will carry out a Community Empowerment Practical Lecture (KPPM) in Bonggan Hamlet, Blotongan Village in Salatiga City. Especially at one of the Home Traders who produces Rambak Crackers and Eggplant Crackers. This activity will take place from February 1, 2023 to February 23, 2023. The service activities are: a) Making product variations in terms of shape and taste and product packaging in the form of clip packaging. b) Install a business nameplate located in front of Mr. Ispan's house and c) Determine the location point via Google Maps, to help consumers find the cracker business.
Strategi Pemasaran Digital Marketing dan Laporan Keuangan Berbasis Aplikasi Pada UMKM Pencok Ubi Desa Kadirejo Adi Prasetyo; Aprilia Triyanti; Aulia Fatharani; Ika Amanda Fitriyani; Bagas Riski Lintang Putra P; Dewi Rara Amiati; Laela Ayu Fajariana; Adi Setyawan Nugroho; Ananda Evilia Santi; Mei Lina; Pandi Afandi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i2.3163

Abstract

Dalam Kuliah Praktik Pemberdayaan Masyarakat (KPPM) kelompok 6 melakukan penelitian terhadap Usaha Kecil dan Menengah (UMKM) Pencok Ubi terdapat di Dusun Demangan, Desa Kadirejo, Kecamatan Pabelan, Kabupaten Semarang bertujuan untuk menyusun strategi peningkatan penjualan menggunakan digital marketing agar usaha semakin meningkat ke depannya. Kegiatan KPPM ini dilakukan dengan menggunakan metode deskriptif disertai informasi faktor internal dan eksternal pada keunggulan kompetitif berupa bahan baku, buku kas, mesin dan alat, metode kerja / teknologi, kemasan, promosi dan pemasaran. Kegiatan produksi dilakukan tergolong sederhana dari segi pemasarannya. Produk dikemas menggunakan kemasan plastik dan belum menggunakan logo penjualan. Selama kegiatan KPPM berlangsung, kami sebagai mahasiswa KPPM kelompok 6 memberikan penyuluhan dan pendampingan usaha tersebut. Kegiatan ini semoga dapat memberikan manfaat bagi mitra dalam mengembangkan usahanya.
The Effect of Good Government Governance on Developing Village Index (IDM) Through Sustaianable Development Goals (SDGS) (Empirical Study In Kedungjati District, Grobogan Regency) Afandi, Pandi; Puspita, Maria Entina; Wibowo, Mada Adi; Kusumaningrum, Diah; Santoso, Ahmad
Journal of Economics and Public Health Vol 2 No 3 (2023): Journal of Economics and Public Health: September 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v2i3.1982

Abstract

The study aims to analyze the effect of good government governance (GGG) and sustainable development goals (SDGs) and their implications on the village development index (IDM) of villages in Kedungjati District, Grobogan Regency with explanatory reaserch. The samples in this study were taken from villagers in 12 villages in Kedungjajati District with non-probability sampling where each village was represented by 3 village community leaders who understood the conditions of their village development. The results of the study showed. GGG has a significant effect on SGDs and SDGs have a significant effect on IDM, while GGG has no significant effect on IDM, for SGDs has a greater influence than the influence of GGG on IDM, the SGDs variable has proven not to be a connecting variable between GGG and village IDM in Kedungjati District, Grobogan Regency. Looking at the results of this study, the factor of good governance or GGG in its implementation needs serious attention in order to be able to realize the success of village development, as well as the need for the selection and placement of intervening variables that are more in accordance with the character of the object and research problems such as variability of village competitiveness, village development performance and other variables that are more relevant.
Influence of Taxpayer's Knowledge and Tax Sanctions on Taxpayer Compliance with Awareness of Tax Payment as A Moderator Afandi, Pandi; Abdurrosid, Edi Wicaksono; Sudarmawanti, Erna; Nurrahmawati, Dwi
Journal of Economics and Public Health Vol 3 No 2 (2024): Journal of Economics and Public Health: June 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v3i2.4106

Abstract

The aim of the research is to empirically test the influence of taxpayer knowledge and tax sanctions on the payment compliance of individual taxpayers in Kudus Regency with taxpayer awareness as a moderator, with a sample size of 100 respondents who have submitted annual tax returns to KPP Pratama Kudus. The results of the research show that taxpayer knowledge has a significant effect on compliance with individual tax payments, but tax sanctions do not have a significant effect on compliance with individual tax payments in Kudus Regency. Taxpayer awareness has not succeeded in strengthening the influence and sanctions of taxes on compliance with individual tax payments in Kudus Regency. As much as 59.2 percent of knowledge, tax sanctions and taxpayer awareness contribute to compliance in paying individual taxes. Massive socialization to increase tax literacy supported by the tax digitalization program needs to continue to be encouraged in line with increasing service quality so as to increase mandatory confidence in fulfilling tax obligations and increasing the achievement of tax revenue targets. Taxpayer awareness in this research failed to strengthen the influence of knowledge and tax sanctions on compliance in paying taxes so that it is possible to modify it by including other variables such as tax avoidance, motivation, commitment to taxes or other variables.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Karyawan PT NPI Kabupaten Boyolali) Ameilia, Deva; Afandi, Pandi; Putra, Yanuar Surya; Puspita, Maria Entina
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.471

Abstract

Accounting fraud was discovered in several companies due to pressure on financial targets. Its caused by internal control, individual morality and employee job satisfaction. The purpose this research to determine the influence of internal control, individual morality and job satisfaction on accounting fraud among PT NPI employees. From the results of the t test it is known that control has a significant effect, while individual morality and job satisfaction have no effect on the tendency for accounting fraud at PT NPI. The F test results of the three variables simultaneously influence the tendency for accounting fraud. As much as 61.3% is influenced by this variable, while the remaining 38.7% is influenced by other variables. Company must maintain and improve internal control and employee job satisfaction, and the employees always maintain good morality.
Analisis Perbandingan Kinerja Cryptocurrency Bitcoin Dan Saham Sebagai Alternatif Investasi Ika Kurniawati; Pandi Afandi; Yanuar Surya Putra; Maria Entina Puspita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.5734

Abstract

Untuk mengetahui apakah terdapat perbedaan yang nyata antara kinerja investasi bitcoin dengan instrumen investasi lain yaitu saham menjadi tujuan penelitian ini. Penelitian ini merupakan penelitian kuantitatif. Satuan analisis dalam penelitian ini adalah harga penutupan bulanan (monthly closing price) bitcoin dan saham LQ45 waktu periode Januari 2018 sampai dengan April 2021 yaitu sebanyak 80 data. Teknik pengumpulan data dari penelitian ini menggunakan Studi Pustaka dan Dokumentasi. Metode analisis yang digunakan adalah metode komparatif dan data yang digunakan adalah data sekunder. Data dikalkulasikan dengan menggunakan program Microsoft Excel berdasarkan formula dari masing-masing variabel. Data diolah secara statistic menggunakan aplikasi SPSS, yaitu Uji Kolmogorov Smirnov dan Uji independent sample T test. Hasil penelitian ini menunjukkan bahwa: 1) tidak terdapat perbedaan yang nyata antara bitcoin dan saham LQ45 bila dilihat dari return, hasil pengujian tersebut diperoleh dari ???? ℎ???????????????????? < ???? ???????????????????? dengan taraf nyata 5% sehingga 1,578 < 1,990, 2) terdapat perbedaan yang nyata antara bitcoin dan saham LQ45 bila dilihat dari risiko, hasil pengujian tersebut diperoleh dari ???? ℎ???????????????????? > ???? ???????????????????? dengan taraf nyata 5% sehingga 8,299 > 1,990, 3) terdapat perbedaan yang nyata antara bitcoin dan saham LQ45 bila dilihat dari ukuran kinerja Sharpe, hasil pengujian tersebut diperoleh dari ???? ℎ???????????????????? > ???? ???????????????????? dengan taraf nyata 5% sehingga 4,933 > 1,990. Dalam melakukan investasi perhatikan dengan baik return dan resiko baik bitcoin ataupun saham jangan tergiur akan potensi keuntungan tanpa mengetahui berbagai risiko yang bisa terjadi dan menyebarkan aset pada beberapa instrumen investasi adalah termasuk hal yang disarankan dari penelitian ini
Co-Authors Aan Istiyanto Abdurrosid, Edi Wicaksono Adi Prasetyo Adi Setyawan Nugroho Aldha Wulan Nandari Ambar Istiyani Ameilia, Deva Amin Kuncoro, Amin Ananda Evilia Santi Aprilia Triyanti Aulia Fatharani Aulia Martha Reza Aulia Nurmala Sandy Bagas Riski Lintang Putra P Della Erawati Dina Ayu Lestari Dzikrulloh Muhammad Nurul Endang Purwanti Endang Purwanti Enggal Katon Erna Sudarmawanti Fajariana, Laela Ayu Fatharani, Aulia Fitriyani, Ika Amanda Fudji Sri Marati Futkhatul Nur Khamidah Hardi Utomo Ika Amanda Fitriyani Ika Kurniawati Ilham Thoriq Arif Kusumaningrum, Diah Laela Ayu Fajariana Lina, Mei Linda Silaen Mada Adi Wibowo Mada Adi Wibowo, Mada Adi Maria Entina Puspita Maria Entina Puspita Mei Lina Ningrum, Diah Kusuma Nugroho, Adi Setyawan Nurrahmawati, Dwi P, Bagas Riski Lintang Putra Puspita, Maria Entina Ruwati . Ruwati, Ruwati Sania Camilia Putri Santi, Ananda Evilia Santoso, Ahmad Siswahyudianto Sudarmawanti, Erna Tina Juwantinah Tiyas Yuni Arti Triyanti, Aprilia Yanuar Surya Putra