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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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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Business Feasibility Study: Consulting Services and Legal Assistance (Case Study on Bilik Hukum) Agus Angling Kusumah; Frischa Sonawaty Theresia Sianturi; 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.v5i3.6337

Abstract

The purpose of this study was to determine the feasibility of the legal advisory and legal assistance service "Bilik Hukum" from both the financial and business risk aspects. The business finance strategy method focuses on calculating investment value by calculating Return on Investment (ROI), Net Present Value (NPV), Internal Rate of Return (IRR), Average Rate of Return (ARR), Profitability Index (PI), and Payback period (PP). The method in risk management is carried out in six stages, namely (1) risk analysis, (2) risk evaluation. (3) risk management. (4) communication and consultation, (5) monitoring and review, (6) recording and reporting. The results showed that the Bilik Hukum was financially feasible with a positive ROI value from the second to the fifth year, the NPV value was positive at Rp. 10,171,215,666,-, IRR is 68% above the discount rate of 10%, ARR is 319% (greater than 100%), PI is 3.41, and the payback period is 1 year 7 months. Risk management what was done by the Bilik Hukum succeeded in reducing the level of risk impact which was originally at a high level to a medium level and from a medium level to a low level.
IMPLEMENTATION OF THE CASH SYSTEM IN THE INFORMATION SYSTEM OF CASH RECEIVING AND DISTRIBUTIONS Wahyu Diana; Agus Munandar
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.559 KB) | DOI: 10.35908/jeg.v7i1.2174

Abstract

In the current era of technological advances, the use of computer accounting systems has become a major part that must be applied in a company to avoid errors and improve performance effectiveness. Several companies that have implemented the use of the system are the hotel sector. The purpose of this study is the system application used can be used to support cash receipts and disbursements to produce a financial report that meets the standards. The method used in this research is descriptive with a qualitative approach which is supported by collecting information on previous research that has been carried out. Based on the results of the analysis of research conducted in the hospitality industry, the system has been used as a standard for recording financial statements to minimize errors. The system used already has its own parts which are quite easy for the user and more practical to make an income statement. From this study found differences between previous studies, namely the differences between the systems used by manufacturing and hotel companies. But overall, the focus of each of these systems has the same goal, namely, to produce financial reports.
Menentukan harga jual warung makan Sunda Chicken berdasarkan metode full cost pricing Dojeng Meisi Koo; Agus Munandar
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.2 (2022): Desember 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i2.534

Abstract

This study aims to help analyze the selling price at the Sunda Chicken food stall. In accordance with interviews conducted by the author, the Sunda Chicken food stall suffered losses due to the instability of raw material prices. This is because the Sunda Chicken food stall does not set a selling price based on production costs, but is adjusted based on market prices and consumer desires. Therefore, the author uses the full cost pricing method to calculate the new selling price as a form of solution offered to the Sunda Chicken food stall. Full cost pricing is one of determining selling price methods based on production costs and the percentage of expected profit. The author uses qualitative methods in the preparation of research journals, namely doing calculations based on data obtained from the owner of the food stall. The results of the research show that there is a difference in the selling price between the initial price of the Sunda Chicken food stall and the new price after calculating the full cost pricing method.
Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020 Agus Munandar; Nabila Alifa Putri; Setia Utami Amien
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.698

Abstract

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies.
KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021 Edwin Wiguna; Aulia Safira; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.703

Abstract

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.
PENGARUH KEPEMILIKAN SEKURITAS MAYORITAS DAN STRATEGI TERHADAP KINERJA KEUANGAN Agus Munandar; Dara Putri Junianti; Eka Setiawati; Novita Rahmawati Putri; Salwa Latifa Putri
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3417

Abstract

Abstract The majority of company ownership in Indonesia is concentrated, this triggers expropriation by the majority shareholders over minority shareholders. For this reason, this research focuses on majority share ownership, company strategy, and the financial performance of companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the influence of the majority shareholding structure and corporate strategy on financial performance as measured using return on assets (ROA), return on equity (ROE) and net profit margin (NPM). The sample of this research is a company in the investment banking and trade intermediary industrial sector, totaling 5 companies with the 2017-2020 period. This research method uses descriptive statistics and regression. Sample data obtained from the company's annual report. This study shows that the strategy has a positive effect on ROA, ROE, and NPM. The majority ownership has a negative effect on ROA, ROE and NPM. Keywords: Profitability, Majority Ownership, Financial Performance
Strategi Perusahaan Dan Kepemilikan Mayoritas Sebagai Anteseden Kinerja Finansial Perusahaan Di Sektor Tekstil Adinda Nilawati; Ana Damayanti; Sharontamiwisa Adel Mangkay; Agus Munandar
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.3174

Abstract

Tujuan penelitian ini untuk mengetahui strategi perusahaan dan kepemilikan mayoritas sebagai anteseden kinerja finansial perusahaan sektor tekstil. Penelitian ini menggunakan metode kuantitatif dengan uji deksriptif dan regresi dari data laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa strategi perusahaan berpengaruh negatif signifikan terhadap ROA, NPM, ROE. Selain itu, kepemilikan mayoritas juga memiliki pengaruh negatif terhadap ROA, NPM, dan ROE. Hal ini dikarenakan strategi perusahaan hanya diukur berdasarkan tingkat penekanan oleh manajemen bukan kinerjanya. Begitupula, pengaruh negatif kepemilikan mayoritas atas variabel dependen dimungkinkan karena faktor keagenan tipe 2 dan entrechment. Kata kunci: Kepemilikan saham mayoritas, strategi perusahaan, kinerja finansial, sektor tekstil.
Analisis Kepemilikan Saham Mayoritas dan Strategi Terhadap Kinerja Keuangan Perusahaan Sektor Komponen dan Peralatan Kelistrikan Nathalia Sherly; Rhosilah; Agus Munandar
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 1 (2023): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i1.255

Abstract

Penelitian ini bertujuan untuk menganalisis kepemilikan saham mayoritas dan strategi terhadap kinerja keuangan perusahaan sektor komponen dan peralatan kelistrikan pada tahun 2016-2019. Penelitian ini menggunakan metode penelitian kuantitatif dan hipotesis deduktif, untuk pengumpulan data menggunakan metode data sekunder yang diambil sebanyak 6 sampel, sedangkan untuk analisis menggunakan analisis deskriptif, koefisien determinasi dan regresi linier berganda. Analisis kepemilikan saham, ROA, ROE, dan NPM mengalami pertumbuhan tidak signifikan, karena perusahaan mengalami pertumbuhan dan penurunan di setiap tahunnya. Hasil analisis kepemilikan saham mayoritas berpengaruh positif signifikan terhadap ROA, ROE, dan NPM, sedangkan strategi perusahaan berpengaruh tidak signifikan terhadap ROA, ROE, dan NPM. Hal ini dikarenakan perusahaan belum mampu membuat strategi kinerja perusahaan yang baik untuk mewujudkan laba dan keuntungan yang besar bagi perusahaan.
PENGARUH INFORMATION ASYMMETRY, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA Fitri Aamalia Al Thaaf; Agus Munandar
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i2.671

Abstract

This study was required with the intention of achieve empirical evidence concerning the Influence of Information Asymmetry, Firm Size, also Leverage on Earnings Management. Sample collection method worn in this study was purposive sampling. Population used in this study are companies in the real estate, property, and building construction sector that are listed on the Indonesia Stock Exchange in 2019-2021 and have published their company's financial statements. Sample for this study is 30 companies over a three periods, making a total sample of 90 data. Based on the yields of the partial test (t test) it shows that information asymmetry (SPREAD) and company size (SIZE) have no significant influence on earnings management. While leverage (DER) has a significant impact on earnings management. So it can be inferenced from the analysis and discussion that information asymmetry has a positive and no significant influence on earnings management, company size has a negative and no significant impact on earnings management, and leverage has a positive and significant impact on earnings management
Systematic Literature Review (SLR): Kinerja UMKM di Indonesia dilihat dari Faktor Internal Ratna Dewi Sari; Noviyanti Alawiyah; Maria Iza; Agus Munandar
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4024

Abstract

Indonesia as a developing country with the largest economic growth rate among the G-20 member countries which continuously strives to improve its economic sector so that it is more developed. Various efforts have been made by the government in realizing economic progress for the welfare of the people, one of which is by creating jobs and equalizing income through sustainable, empowering and people centered economic development through the development of MSMEs (Micro, Small and Medium Enterprises). Despite having a strategic role and receiving support from the government, developing MSME performance is not easy and often faces several obstacles that are dominantly derived from internal factors where MSME organizers have not been able to fully anticipate and overcome business challenges that are dynamic and difficult to compete with other companies. SLR (Systematic Literature Review) method was used in this observation with the aim of analyzing, assessing, and reviewing or reviewing findings that were systematically identified based on previous research evidence regarding internal factors that influence the performance of MSMEs in Indonesia. Research data was obtained from Google Scholar for the 2019-2022 period, based on an initial search, it was found that there were 1,600 articles and only 147 articles were used as data sources and will be examined in more depth. The results of the research found that aspects of human resources include human resource competence, financial understanding or financial literacy, financial knowledge, financial behavior, and entrepreneurial orientation; financial aspects include financial inclusion and financial technology (fintech); operational and technical aspects covering innovation and infrastructure; and market and marketing aspects including marketing strategy, consumers, social media, market orientation, brands, and e-commerce are the dominant internal factors that influence MSMEs in Indonesia.
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