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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

Unknown Affiliation

Author-ID : 2212532

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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Analisis Kinerja Finansial Pemerintah Daerah Provinsi DKI Jakarta Periode 2017-2021 Stellavia Claudia Santosa; Andrew Pandowo; Agus Munandar
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Jurnal Akuntansi

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

This research aims to analyze the financial performance of DKI Jakarta by the government from 2017 to 2021. Research performance is conducted by calculating analysis ratio with five measurements namely independency ratio, efficiency ratio, effectiveness ratio, growth ratio and degree of decentralization. Results of this research show that there is high independence of the DKI Jakarta government, subsequently the government is rated effective in realizing regional revenue, also having significant growth and positive financial efficiency by the government. Keywords: Decentralization, Financial Performance, SiLPA

The Quality of Financial Statements with Human Resource Competence as Moderating Variables Diana Frederica; Villery Cristina; Agus Munandar
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.57263

This study aims to examine the effect of accounting information systems, internal audit and human resource competencies on the quality of financial statements. This study also tested the variable of human resource competence as a moderating variable. The population in this study are accountants and internal auditors who work in companies domiciled in DKI Jakarta. The sampling technique used is convenience sampling. The data collected and can be processed are as many as 100 respondents. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that the application of accounting information systems, the role of internal audit and the competence of human resources have a positive effect on the quality of financial statements. However, the competence of human resources does not strengthen the influence of accounting information systems and internal audit on the quality of financial statements. The contribution of this research is as a benchmark for companies to be able to optimize the use of accounting information systems, the importance of the role of internal auditors, and human resources owned must be competent to produce quality financial statements. Quality resources in terms of knowledge and skills if not balanced with good ethics, then do not guarantee the quality of good financial statements.

SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2362

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

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2370

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2722

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL DAN STRUKTUR MODAL TERHADAP INCOME SMOOTHING Elisabeth Angelina; Agus Munandar
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v8i1.12270

In general, the company's performance is reflected in its financial statements. To provide good company performance, managers must make policies and decisions on choosing accounting methods to finance company operations either by using debt or using equity in acquiring assets to obtain stable profits, not too high, not too low. Based on this basis, this study examines profitability, managerial ownership, and capital structure that affect income smoothing. The research data was taken on the IDX website using the transportation and logistics sector as research subjects for 2018-2021. Based on the results of panel data regression analysis, the variables of profitability, managerial ownership and capital structure have an effect on income smoothing both simultaneously and separately.

Kajian Literatur Implementasi Atlas di Kantor Akuntan Publik Nurul Izzah, Aulia; Agus Munandar
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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

Penelitian ini bertujuan untuk mempelajari penerapan dari sebuah aplikasi ATLAS (Audit Tool and Linked Archives System) yang mulai diterapkan di setiap kantor akuntan publik untuk meminimalisir kesalahan dalam proses audit. Penelitian ini menggunakan wawancara dan studi kepustakaan untuk pengumpulan datanya. Untuk studi kepustakaan, penulis mengacu pada jurnal penelitian yang memiliki topik pembahasan yang sama yaitu tentang penerapan ATLAS dalam proses audit. Selain itu, menggunakan teknik wawancara dengan beberapa lapisan di kantor akuntan publik. Dari metode penelitian yang digunakan, diharapkan mampu menjelaskan tentang penerapan ATLAS dalam proses audit, kendala yang dihadapi pada awal penerapan ATLAS dan kelebihan serta kelemahan dari ATLAS dibandingkan dengan metode yang digunakan sebelum menggunakan ATLAS. Hasil dari studi kepustakaan dan wawancara akan menunjukkan bahwa penerapan audit dengan menggunakan ATLAS harus melewati 3 tahapan, yaitu tahap penilaian resiko, tanggapan resiko dan pelaporan. Penilaian resiko untuk menentukan angka ambang batas kesalahan dari nominal suatu akun dan memahami bisnis klien. Tahap tanggapan resiko auditor membuat kertas kerja audit sesuai dengan standar audit yang berlaku dan pada tahap pelaporan auditor akan menampilkan hasil audit laporan keuangan.

EVALUASI KINERJA PEMERINTAHAN DAERAH KOTA BATAM TAHUN ANGGARAN 2015 -2019 Liauwi, Sandelia; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The research was to fulfilling the assignments, other than that also to analyseperformance of The Batam City’s Government through Their Financial Reports fromperiod of year 2015 until 2019. Evaluation of their performance will using financialratio analysing. And the results showed that decentralization analysis in average at43,92% and for financial autonomy at 81,31%. The research concluded thatperformance of The Batam City’s Government is good. But still need to increase therealization of Regional Original Revenue (PAD) for better result of decentralizationdegree.

PENGENDALIAN INTERN DAN SIA UNTUK MENCEGAH FRAUD DALAM PERSEDIAAN BAHAN BAKU PADA PT X Mussa, Nelcie Valensya; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Fraud is deviant behavior and consciously or intentionally that someone does for personal gain, to prevent fraud, internal control and fact structurers are needed. Both systems can assist management in monitoring PT X, in orther better about internal control system and SIA will minimize occurrence of fraud in the raw material inventory. The targets of this observe are (1) to apprehend and investigate at the impact of the internal control system on the prevention of fraud in the raw material inventory at PT X, (2) to understand and investigate the effect of the accounting information system on the prevention of fraud in the raw material inventory at PTX. The research method uses qualitative and quantitative methods. The sample used is the census sampling method in which the entire population is used as a sample, and the sample is 56 samples. This results obtained are (1) the inner manage device has an impact on fraud in raw material inventory (2) AIS has an effect on fraud in raw material inventory.

PENGUKURAN PENGUNGKAPAN SUSTAINABILITY REPORTING HIMPUNAN BANK NEGARA (HIMBARA) Ahmad; Azmi Kurnia Izzati; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Sustainability Report is seen as a form of communication between companies and stakeholders to provide an overview of various social performances so that stakeholders can measure, compare and evaluate them. In its preparation, one of the guidelines used is called the GRI Standards which is also a benchmark for the amount of disclosure that should be presented in the SR. The object of this research is the SR for 2018-2020 belonging to the banks that are members of the Himbara, namely Bank Mandiri, BNI, BRI and BTN which are analyzed using content analysis. The results of the study show that these banks are strong in general disclosure such as of organizational profile, strategy, ethics and integrity, stakeholder engagement and reporting practices but still require considerable improvement in the categories of governance, economics, environment and social.

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

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