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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis Studi Kasus Inovasi Ekonomi Jurnal Akuntansi
Momon Momon, Momon
Universitas Teknologi Muhammadiyah Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Benefits and Costs of Political Connection, Evidence in Indonesia Lela Nurlaela Wati; Ramdany Ramdany; Momon Momon
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.52 KB) | DOI: 10.31294/widyacipta.v4i2.9632

Abstract

This study aims to analyze the comparison of the quality of financial statements and company attributes (company value, profitability, size, company growth, and leverage) in politically connected and non-politically connected firms. The research sample as many as 871 large companies in Indonesia. By using the independent t-test different test analysis, the results of the study show that the quality of financial statements in politically connected firms is lower than that of politically unconnected firms. However, firm value, profitability, size, company growth, and leverage in politically connected firms are greater than politically unconnected firms. The implications of this study indicate that political connections can provide benefits as well as costs for large companies in Indonesia. Regulators must encourage companies to disclose better information about the company's financial statements. For investors, this result is expected to be an input for determining investment preferences in companies. Future studies are expected to be able to test more comprehensively and compare them with other countries.Keywords: Political Connection, Quality of Financial Statements, Corporate Attributes
FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA Momon Momon; Widarto Rachbini; Amilin Amilin
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.205 KB) | DOI: 10.37932/ja.v7i2.48

Abstract

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
PENINGKATAN KAPASITAS UMKM MELALUI PRAKTIK PENYUSUNAN LAPORAN KEUANGAN BERBASIS OTOMATISASI MICROSOFT EXCEL Wati, Lela Nurlaela; Momon, Momon; Ghofir, Ade; Rahsilaputeri, Maharini; Reresimi, Meissa; Maftuchach, Viniyati
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v10i01.44487

Abstract

Permasalahan utama yang masih banyak dihadapi oleh pelaku usaha mikro kecil dan menengah (UMKM), khususnya pada usaha mikro dan kecil (UMK) adalah rendahnya kualitas pencatatan dan pelaporan keuangan, yang berdampak pada lemahnya pengambilan keputusan usaha, terbatasnya akses terhadap pembiayaan formal, serta rendahnya keberlanjutan bisnis. Kondisi tersebut menunjukkan perlunya upaya pemberdayaan yang tidak hanya bersifat teoritis, tetapi juga aplikatif dan mudah diimplementasikan oleh pelaku usaha. Kegiatan Pengabdian kepada Masyarakat (PKM) yang dilaksanakan oleh Tim PKM Universitas Teknologi Muhammadiyah Jakarta bertujuan untuk meningkatkan literasi keuangan digital dan keterampilan pelaku UMKM dalam menyusun laporan keuangan melalui pemanfaatan otomatisasi berbasis Microsoft Excel. Metode pelaksanaan kegiatan mencakup tahapan sosialisasi, pelatihan praktis, pendampingan intensif, serta evaluasi hasil pembelajaran melalui pre-test dan post-test. Analisis data dilakukan menggunakan uji paired t-test untuk menguji hipotesis adanya peningkatan pemahaman peserta setelah mengikuti pelatihan. Hasil kegiatan menunjukkan bahwa pelatihan literasi keuangan dengan pendekatan berbasis praktik menggunakan templat Excel yang disesuaikan dengan karakteristik usaha mikro mampu meningkatkan pemahaman dan keterampilan peserta secara signifikan. Peningkatan tersebut terlihat pada kemampuan peserta dalam melakukan pencatatan transaksi, menyusun laporan laba rugi, laporan arus kas, dan neraca sederhana secara otomatis. Nilai rata-rata pre-test sebesar 75,22% meningkat menjadi 92,61% pada post-test, dengan selisih peningkatan sebesar 17,39, yang menunjukkan adanya perubahan positif setelah intervensi pelatihan diberikan. Temuan ini menegaskan bahwa pelatihan literasi keuangan dan penyusunan laporan keuangan berbasis Microsoft Excel merupakan strategi yang efektif untuk meningkatkan kemampuan manajerial keuangan pelaku UMKM. Dengan demikian, program ini dapat menjadi model pemberdayaan yang relevan dan berkelanjutan dalam mendukung penguatan tata kelola keuangan UMKM serta mendorong daya saing usaha di tingkat lokal maupun nasional.
Beyond Exposure: Advertising and Celebrity Endorsers Influence Brand Awareness and Purchase Decisions Maharini Rahsilaputeri; Lela Nurlaela Wati; Momon Momon; Zulfa Tazkia Anbiya
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23294

Abstract

This study analyzes the influence of advertising and celebrity endorsers on purchasing decisions through brand awareness. Using a quantitative approach with 260 respondents and SEM-PLS for data analysis. The results show that advertising increases consumer awareness of the brand and encourages them to purchase Marina hand & body lotion. Celebrity endorsers have a positive effect on brand awareness but do not directly influence purchasing decisions. However, brand awareness mediates the influence of celebrity endorsers on purchasing decisions. Celebrity endorsers do not have a direct impact on purchasing decisions, but have a positive impact through brand awareness. These findings support the AIDA model, source credibility theory, and the importance of brand awareness in promotions. Companies should create advertisements that attract attention, spark interest, foster desire, and drive action, emphasizing brand identity for easy recognition. Advertising evaluations should focus on boosting brand awareness, not just sales. When using celebrity endorsers, companies should choose trustworthy, expert, and attractive figures who reinforce brand memory. The novelty of this research lies in positioning brand awareness as the main mediator between advertisements and celebrity endorsers on purchasing decisions within the hand & body lotion context with second order confirmatory approach
Co-Authors Amilin Amilin Dwi Astuti Ghofir, Ade Maftuchach, Viniyati Maharini - Rahsilaputeri Maharini Rahsilaputeri Ramdany, Ramdany Reresimi, Meissa Wati, Lela Nurlaela Widarto Rachbini Zulfa Tazkia Anbiya