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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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EVALUASI PENGARUH INTERNET FINANCIAL REPORTING DAN KUALITAS LABA TERHADAP REAKSI PASAR MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Sari, Ratna Dewi; 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 purpose of this study is to analyze whether or not there is a relationship between IFR (Internet Financial Reporting) which is proxied with the Internet Financial Reporting Index (IFRI), earnings quality by measuring earnings persistence to market reaction by measuring price earnings ratio (PER) and financial performance which is proxied by fixed asset turnover as an intervening variable. The type of research carried out is explanatory causal in quantitative methods using secondary data. The populations of data taken in this study were 14 companies indexed in the JII (Jakarta Islamic Index) with a time span of 2017-2020 so a total of 56 financial report data. The results showed that IFR and earnings quality had no effect on financial performance, IFR had an effect on market reaction, financial performance had a negative effect on market reaction and earnings quality had no effect on market reaction. IFR, earnings quality, and financial performance have a simultaneous effect on market reaction. Financial performance is an intervening variable in seeing the relationship between IFR and earnings quality with market reaction

The Influence of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on Firm Value Renal Alvian; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on firm value. Ratio data comes from the company's annual financial report (financial report), therefore the data collection method uses secondary data. This research was conducted from November 2021 to February 2022. Panel data were employed in this study, which is a synthesis of cross sectional and time series data. The normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test were all used in this study. The following conclusions are taken from the analysis and discussion of 45 samples from nine companies in the food and beverage subsector that are publicly traded on the Indonesian Stock Exchange: 1) The Debt To Equity Ratio has no effect on the firm's worth; 2) The Net Profit Margin has a positive and significant effect on the firm's worth; and 3) The Cash Ratio has a positive and significant effect on the firm's worth..

Analisis laporan keberlanjutan perusahaan di sub sektor barang baku logam dan mineral lainnya tahun 2019-2020 C Susi Maryanti; Nurah Haerani; Rizky Meydina; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this research is to study and compare the level of completeness of the disclosure of the company's Sustainability Report in the Metal and Other Mineral Raw Goods Sub-Sector. The type of research used is qualitative research with descriptive analysis method of primary data on 4 company Sustainability Reports included in the sub-sector of raw metals and other minerals, namely the Sustainability Report of PT Aneka Tambang Tbk., PT Bumi Resources Mineral Tbk., PT Timah Tbk., PT Vale Indonesia Tbk., 2019 and 2020. In general, general disclosure, economic topics, environmental topics and social topics increased in 2020. This shows that the level of concern of the four companies to the community and stakeholders has increased. The total GRI Standards for general and topicspecific disclosures are 145 disclosures. Of this total, PT Aneka Tambang Tbk. made 74 disclosures or 51.03% in 2019 and 86 or 49.31% in 2020. PT Bumi Resources Mineral Tbk. made 66 disclosures or 45.53% in 2019 and 78 disclosures in 2020 or 53.79%. PT Timah Tbk. made 81 disclosures or 55.86% in 2019 and in 2020 as many as 75 disclosures or 51.72%. PT Vale Indonesia Tbk. made 69 disclosures or 47.59% in 2019 and 96 disclosures or 66.21% in 2020.

Analisis kinerja keuangan pemerintah wilayah Kota Cirebon (anggaran tahun 2015-2019) Lutfiyana, Evi; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the Financial Performance of the Regional Government of Cirebon City (2015-2019 Budget). This research method uses quantitative descriptive using assessment tools such as the degree of decentralization ratio, independence ratio, effectiveness and growth ratio. Based on the results of the studies are it shows that the financial performance of the local government of Cirebon City is seen from the decentralization ratio has increased from year to year, although the percentage increase is not so large. This shows that the average income of the city of Cirebon from the last 5 years (2015-2019) is 31.16%. Meanwhile, in the 2015 local government of Cirebon City had been financial of independence ratio was lowest situation with a percentage of 32.84, but in the 2018-2019 the ratio of Cirebon City's regional financial independence has increased, being in the medium category and has a participatory relationship. In this regard, the Cirebon City Regional Government can be said to have an ability financial to realize the planned PAD also Cirebon City's PAD growth is relatively up and down. but it that, to always maximize revenue from the existing income capabilities for the benefit of the region and its citizens.

KEPUASAN KEUANGAN : KARAKTERISTIK SOSIAL-EKONOMI, SIFAT-SIFAT KEPRIBADIAN, LITERASI KEUANGAN, PERILAKU KEUANGAN Rizki Sari Eka Putri; Agus Munandar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3559

Setiap orang yang bekerja berhak memperoleh imbalan pendapatan berupa gaji/upah, termasuk Pegawai Negeri Sipil (PNS). Pendapatan PNS tersebut harus dikelola dengan baik untuk memenuhi standar kehidupan minimum/layak. Semakin tinggi pendapatan individu maka semakin mudah baginya mencukupi kebutuhan sehingga kondisi keuangannya dapat mencapai titik kepuasan. Berdasarkan hal tersebut, penelitian ini bertujuan untuk menguji pengaruh karakteristik sosial-ekonomi, sifat-sifat kepribadian dan literasi keuangan dengan mediasi perilaku keuangan. Penelitian dilakukan dengan metode Structural Equation Modeling (SEM) dengan menggunakan SmartPLS 3.0 terhadap 415 responden PNS Kementerian Dalam Negeri yang ditetapkan secara purposive. Beberapa hasil riset menemukan karakteristik sosial ekonomi, kepribadian conscientiousness dan literasi keuangan terbukti berpengaruh positif dan signifikan terhadap kepuasan keuangan, sedangkan kepribadian openness to experince, extraversion, agreeableness, dan neuroticism tidak berpengaruh terhadap kepuasan keuangan. Sementara itu, perilaku keuangan hanya mampu memediasi pengaruh kepribadian conscientiousness dan literasi keuangan terhadap kepuasan keuangan.

PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN DAN ORIENTASI MASA DEPAN TERHADAP PENGAMBILAN KEPUTUSAN KONSUMSI Rendra Rukmana; Agus Munandar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3824

Penelitian ini untuk mengetahui pengaruh literasi keuangan, perencanaan keuangan, dan orientasi masa depan terhadap pengambilan keputusan konsumsi. Data penelitian dianalisis dengan metode Structural Equation Model (SEM) menggunakan SmartPLS 4.0. Responden merupakan 133 orang mahasiswa program study keagamaan Budhis di beberapa universitas di Jakarta. Temuan dalam penlitian ini Literassi keuangn dan Perencanaan keuangan memiliki pengaruh terhadap Pengambilan Keputusan Konsumsi. Berbeda dengan Orientasi Masa Depan tidak memiliki pengaruh terhadap Pengambilan Keputusan Konsumsi. Mahasiswa sebagai generasi muda harus mempunyai literasi dan perencanaan keuangan dalam mencapai masa depan yang lebih baik karena ini juga sesuai dengan ajaran Buddha.

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

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

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.

Penerapan Sistem Digitalisasi dan Kompetensi SDM Pada UMKM Systematic Literature Review Agus Munandar; Santy Wijaya; Kemas Dedy Kusdianto; R. Dian Wirdiansyah; Franki Slamet
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.1838

Tujuan dari penelitian ini guna mendapatkan bukti empiris mengenai hubungan kompetensi SDM dalam implementasi sistem digitalisasi data akuntansi pada UMKM. Topik penelitian ini terkonsentari pada ruang lingkup digitalisasi akuntansi. Metodologi penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan teknik Systematic Literature Review. Materi yang digunakan dalam penelitian ini menggunakan publikasi ilmiah melalui google scholar dengan cara mengumpulkan jurnal atau penelitian publikasi periode 2021-2022 dengan kata kunci digitalisasi akuntansi. Pencarian jurnal melalui google scholar memperoleh 24 jurnal yang berkaitan dengan digitalisasi akuntansi. Hasil penelitian ini menunjukkan bahwa proses penerapan sistem digitalisasi informasi akuntansi pada UMKM dipengaruhi kompetensi sumber daya manusia yang memahami alur atau proses akuntansi serta didukung ketersediaan sarana dan prasarana terhadap pelaksanaan sistem digitalisasi UMKM. Digitalisasi pelaporan keuangan mempercepat arus informasi di perusahaan menjadi lebih cepat sehingga keputusan dan strategi dapat segera diambi dan dilaksanakan untuk keberlanjutan usaha

Investment Decisions' Impact on Corporate Value: Analyzing Profitability, Leverage, Company Size, and Age Moderation Effects Faridatul Munawaroh; Agus Munandar
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.73628

The global economic issues affecting Indonesia's property and real estate sector highlight how investors evaluate company performance based on various factors such as cash availability, sales levels, debt, and company size. This study aims to analyze the impact of investment decisions on company value, moderated by profitability, with leverage, company size, and company age as control variables. This quantitative research use purposive selection approaches to selectively target property and real estate businesses that match particular criteria and were listed on the Indonesia Stock Exchange between 2018 and 2022. In order to validate the statistical model, the data analysis technique used is multiple linear regression, which aims to examine the correlations between numerous independent and dependent variables via the use of traditional assumption tests and hypothesis testing. According to this research, investment choices have a detrimental effect on a company's value; however, these effects may be mitigated by profitability. Control factors such as leverage, age, and size have a beneficial impact on the value of the firm. when combined with investment decisions moderated by profitability. These results underscore the importance of considering factors such as profitability, leverage, company size, and company age in investment decision-making to enhance company value.

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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