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All Journal JDM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Dinamika Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Sekretari Universitas Pamulang Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Open Access Indonesia Journal of Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Adijaya Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
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Analysis of Regional Financial Management Performance and Level of Regional Independence in the Era of Regional Autonomy: Case Study of Semarang City in 2009-2013 Mubarokah; Agus Munandar
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.17 KB) | DOI: 10.37275/oaijss.v5i2.112

Abstract

This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, Local Native Income (PAD), effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average Regional Financial Capabilities (KKD) ratio is 37.79% which is in the interval 25 % -50 % means that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees decentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region
Analysis of Regional Financial Management Performance and Level of Regional Independence in the Era of Regional Autonomy: Case Study of Semarang City in 2009-2013 Mubarokah; Agus Munandar
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i2.112

Abstract

This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, Local Native Income (PAD), effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average Regional Financial Capabilities (KKD) ratio is 37.79% which is in the interval 25 % -50 % means that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees decentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region
PENGARUH PENGGUNAAN CLOUD ACCOUNTING TERHADAP KUALITAS LAPORAN KEUANGAN PT. X (PERUSAHAAN PROPERTI) Uus Nursyamsu; Agus Munandar
Jurnal Sekretari Universitas Pamulang Vol 9, No 1 (2022): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v9i1.18704

Abstract

ABSTRAK Memasuki era digital 4.0 di mana semua bidang telah menggunakan teknologi canggih tak terkecuali sektor properti dan juga sektor-sektor lainnya. Keakuratan laporan keuangan tentunya juga harus meningkat dengan adanya teknologi yang terus berkembang. Keakuratan juga mempengaruhi kualitas daripada laporan keuangan yang pada akhirnya akan mempengaruhi pula perusahaan dalam mengambil keputusan. Pada perusahaan properti seringkali dihadapkan pada ketidakakuratan informasi di laporan keuangan sehingga pimpinan seringkali terlambat dalam menentukan kebijakan. Dalam penelitian ini ada dua permasalahan yaitu keterlambatan pembuatan laporan keuangan karena menunggu data dari proyek-proyek untuk dibuku di kantor pusat dan juga keterlambatan pencatatan penerimaan piutang karena customer hampir semua membayar melalui mesin ATM (Automatic Teller Machine) atau pun online banking. Guna mengatasi masalah tersebut dibutuhkan manajemen laporan keuangan yang cepat dan tepat. Cloud accounting merupakan sebuah database untuk menyimpan data akuntansi secara on line. Melalui cloud accounting data-data transaksi akuntansi akan dapat dientri kapan saja dan tersimpan dengan baik. Laporan keuangan pun nantinya akan keluar dengan cepat dan akurat. Penulis mengharapkan adanya penggunaan cloud accounting ini dapat mengatasi permasalahan pada kualitas laporan keuangan.Kata kunci : laporan keuangan, cloud accounting, properti, akuntansi, informasi THE EFFECT OF USING CLOUD ACCOUNTING ON QUALITY OF FINANCIAL STATEMENTS PT. X (PROPERTY COMPANY) ABSTRACT  Entering the digital era 4.0 where all fields have used advanced technology, including the property sector and other sectors. The accuracy of financial statements, of course, must also increase with the ever-evolving technology. Accuracy also affects the quality of financial reports which in turn will affect the company in making decisions. Property companies are often faced with inaccurate information in financial statements so that leaders are often late in determining policies. In this study, there are two problems, namely the delay in making financial statements due to waiting for data from projects to be recorded at the head office and also delays in recording receipts of receivables because almost all customers pay through ATM machines (Automatic Teller Machines) or online banking. In order to overcome these problems, fast and precise financial statement management is needed. Cloud accounting is a database to store accounting data online. Through cloud accounting, accounting transaction data can be entered at any time and stored properly. Financial reports will also come out quickly and accurately. The author hopes that the use of cloud accounting can overcome problems in the quality of financial statements. Keywords: financial statements, cloud accounting, property, accounting, information
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users. Keywords: Accounting Software, Accounting Programs, Accounting
The Effect of Application of Payroll Accounting Information System in Increasing the Effectiveness of Company's Internal Control (Literature Study) R. Dian Wirdiansyah; Agus Munandar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3588

Abstract

This study aims to understand the use of payroll accounting information systems in increasing the effectiveness of the company's internal control. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results showed that from 10 previous studies there were 7 studies where the results stated that the payroll accounting information system had been running effectively and was able to increase the effectiveness of the company's internal control, and 3 other studies stated that the payroll accounting information system was not running effectively and had not been able to increase the effectiveness of company’s internal control.
PENGARUH INTELLECTUAL CAPITAL & KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Lestari Lestari; Agus Munandar
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.567

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan kepemilikan institusional terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI dari tahun 2010-2014. Data yang digunakan di penelitian ini adalah data keuangan dari tahun 2010-2014, sebesar 160 perusahaan. Pengujian data penelitian menggunakan model regresi panel data. Setelah dilakukan pengujian chow test dan hausman test, metode yang paling layak untuk regresi adalah metode fixed effect. Penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh negative dan signifikan terhadap nilai perusahaan, kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of intellectual capital and institutional ownership on the company’s value. The population used in this study is all manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2014. The main data used in this research is the financial data from 160 companies in 2010 to 2014. For examining data, this research uses panel data regression model. After running chow test and hausman test, the most suitable method for the regression is fixed effects method. This research shows that intellectual capital has negative and significant influence, while institutional ownership has positive and significant influence on the company’s value.
ANALISIS PERBANDINGAN APBD DALAM PERSPEKTIF OPTIMALISASI REALISASI ANGGARAN DAN PERHITUNGAN ANGGARAN SISA LEBIH (SiLPA) KEUANGAN PEMERINTAH KOTA PEKALONGAN TAHUN PEMBIAYAAN 2017-2020 Maria Evana; Agus Munandar
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

This research activity is for a comparative analysis of the budget in the perspective of optimizing budget realization and calculating the remaining budget (SiLPA) of the Pekalongan city government’s finances for the 2017-2020 fiscal year. Using five ratio analysis to calculate it, namely the degree of decentralization, independence ratio, effectiveness ratio, efficiency ratio and growth ratio. This study concludes that the average degree of decentralization in 2017-2020 is 15.45%, the results of regional financial independence have a consultative relationship, regional financial capacity is still low on development in paying regional taxes and levies, the results of the effectiveness and effective efficiency ratios, the ratio average PAD growth of 2.29%, total revenue of 3.37% and spending growth of 2.85%, there was a decrease in the number of SiLPA from 2017-2019 but there was an increase again in 2020 by 2%. Keyword: Effectiveness, Efficiency, Rationality, SiLPA
DAMPAK COVID-19 TERHADAP INDEK HARGA SAHAM IDX BUMN20 TAHUN 2020 Agus Munandar; Aulia Safira; Edwin Wiguna
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 6 No 1 (2022): Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v6i1.4877

Abstract

This article analyzes the impact of stock price efficiency on the Covid-19 event in 2020. As a capital market tool, shares are interpreted as evidence that a person has equity participation in a company or limited liability company. The emergence of the impact of Covid-19 on the price index is detrimental to the country's economy. State-Owned Enterprises (BUMN), which are the drivers of economic growth, has also been affected by the Covid-19 pandemic. This analysis needs to be carried out to find out the impact of Covid-19 on the stock price of IDX BUMN20 regarding the effects before and before the outbreak of the Covid-19 virus in Indonesia in 2020. The research method used is exploratory descriptive with a quantitative approach and the data collected is descriptive. Secondary data from the IDX and the Central Statistics Agency regarding the condition of economic growth and the SOE stock price index in 2020. Based on the results obtained, the first conclusion is that Indonesia's economic growth from 2019 was 5.02% and in 2020 was 2.07%, so that economic growth decreased from 2019 to 2020 by 2.95. Furthermore, the IDX BUMN20 stock index also fell to 18.39% throughout 2020.
Pengaruh ROE, CR, DER dan TATO Terhadap Reaksi Pasar Periode Tahun 2019-2020 Di Bursa Efek Indonesia Afvia Diyun; Agus Munandar; Jenneka Ika Sarundayang; Novi Anisfujiyati S
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.766

Abstract

Tujuan penelitian ini untuk melihat pengaruh CR, ROE, DER dan TATO terhadap harga saham. Variabel yang digunakan dalam penelitian ini adalah ROE, DER, TATO, CR, dan harga saham. Populasi penelitian ini meliputi 80 emiten berdasarkan IDX 80. Penelitian ini menggunakan 12 sampel pelaku usaha dengan purposive sampling. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder dengan uji statistik deskriptif, analisis regresi berganda, dan uji asumsi klasik. Program SPSS 23 digunakan dalam proses penelitian ini. Hasil penelitian menunjukkan bahwa variabel ROE, CR, dan DER tidak berpengaruh dan tidak signifikan terhadap variabel harga saham. Sedangkan, variabel TATO berpengaruh dan signifikan terhadap variabel harga saham.
Marketing, Operations, And Human Capital Strategy Implementation for Startup Business: Bilik Hukum Gusriantho Mendrofa; Inne Leomora Agnes Sinaga; Rhian Indradewa; Semerdanta Pusaka; Agus Munandar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5959

Abstract

The purpose of this study is to (1) determine the marketing planning of the Bilik Hukum in achieving the long-term strategy, (2) find out the operational planning of the Bilik Hukum in achieving the long-term strategy, and (3) determine the strategy in achieving 100% of the strength of human capital of Bilik Hukum. In this study using SWOT analysis in determining planning in overcoming the overall challenges. The results of this study indicate that Bilik Hukum develops competitive advantage through Segmenting, Targeting, and Positioning (STP) and marketing mix strategies to create business continuity and competitive advantage. From an operational perspective, Bilik Hukum differentiates its products, competitive prices, and be responsive in providing services. To achieve 100% HR strength as a long-term strategy, the aspects that need to be considered are (1) the projection of the number of employees needed, (2) identifying HR in the organization, (3) analyzing the balance of demand and supply, and (4) run the action program. The results of this study are expected to assist new businesses in determining their plans so that they have superior, competitive, and profitable capacities in achieving long-term strategies.
Co-Authors Abdul Ghafar Ismail Adinda Nilawati Afvia Diyun Agnes Fanny Laurent Agus Angling Kusumah Ahmad Ahmad, Ardian Akhmad Yani Alfian Agustiar Ameliya Silaning Utami Ana Damayanti Andrew Pandowo Aritonang, Ramona Aulia Safira Azmi Kurnia Izzati Budi Mulia Kurniawan C Susi Maryanti Dara Putri Junianti Diana Frederica Dojeng Meisi Koo Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Eka Setiawati Elfrida Ratnawati Elisabeth Angelina Eva Triyana Faridatul Munawaroh Fitri Aamalia Al Thaaf Franki Slamet Frischa Sonawaty Theresia Sianturi Gusriantho Mendrofa Inne Leomora Agnes Sinaga Intani Dwita Risanti Jenneka Ika Sarundayang Kemas Dedy Kusdianto Kesuma Dewi Safitri Lestari Lestari Liauwi, Sandelia Lutfiyana, Evi Maria Evana Maria Iza Mayang Lutfitasari Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Mubarokah Mussa, Nelcie Valensya Nabila Alifa Putri Nanda Vito Nathalia Sherly Niftahul Janah Novi Anisfujiyati S Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurul Izzah, Aulia Nurwijayanti Olin, Maria Novita Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta R. Dian Wirdiansyah Rashidi Amin Ratna Dewi Sari Renal Alvian Rendra Rukmana Rhian Indradewa Rhosilah Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rosmina Rosmina Safira Putri Wulandari Salwa Latifa Putri Santy Wijaya Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Siswantoro, Dodik Stellavia Claudia Santosa Temmy Uus Nursyamsu Vicki Herdiawan Villery Cristina WAHYU DIANA Wita Yulita