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All Journal JAM Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal on Education JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL KAJIAN TEKNIK MESIN Jurnal Review Pendidikan dan Pengajaran (JRPP) Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Coopetition : Jurnal Ilmiah Manajemen Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah BULETIN BISNIS & MANAJEMEN (BBM) Bursa : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Munandar, Agus
Faculty Of Economics And Business, Esa Unggul University, Jakarta, DKI Jakarta, Indonesia
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Analisa Penerapan Yang Efektif Atas Sistem Teknologi Informasi Akuntansi Pada Koperasi Di Indonesia Santy Wijaya; Agus Munandar
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2455

Abstract

Keberhasilan koperasi tergantung pada seberapa efektif sistem teknlogi informasi akuntansi (SIA) yang diterapkan oleh koperasi. SIA dapat diukur dengan kemampuannya untuk memaparkan bagaimana tujuan yang direncanakan dicapai melalui penggunaan seperangkat faktor-faktor yang mempengaruhi efektivitasnya. Dalam melakukan penelitian, peneliti berusaha untuk mengetahui SIA koperasi di Indonesia berjalan secara efektif. Peneliti memakai analisa penelitian kualitatif dalam hubungannya dengan tinjauan literatur. Peneliti menemukan 15 artikel jurnal peer-review dalam kurun waktu 6 tahun (2016-2021) yang sesuai dengan topik penelitian. Hasil akhir penelitian menunjukkan bahwa sebagian besar 90% koperasi-koperasi yang diteliti telah memiliki sistem informasi akuntansi pada koperasinya. Namun berdasarkan hasil studi diatas juga menunjukkan bahwa SIA yang ada pada koperasi pada beberapa riset penelitian belum mampu mencukupi kebutuhan koperasi. Menurut temuan tinjauan literatur, SIA memiliki efek yang menguntungkan pada laporan keuangan. Kualitas laporan keuangan, kecanggihan teknologi manajemen data dan informasi, kemampuan sumber daya manusia, pengendalian internal dan board characteristics dan cost efficiency adalah faktor-faktor yang berkontribusi dalam efektifitas SIA koperasi di Indonesia.
Pengaruh Pandemi COVID-19 terhadap Harga Saham Perusahaan Farmasi AlFajriyah Nurul Khofifah; Agus Munandar; Putri Kartini
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2456

Abstract

Wabah covid-19 melanda negara di seluruh bagian dunia, wabah ini menyebabkan berubahnya kehidupan dan juga perekonomian masyarakat. Perubahan ekonomi mendorong penulis untuk meneliti apakah adanya perubahan terhadap harga saham karena wabah tersebut. Penelitian ini berpusat kepada sektor farmasi dikarenakan, sektor ini yang paling terlihat signifikan perubahannya. Penelitian ini mengambil 3 sampel perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu saham INAF, KAEF dan SIDO. Penulis menggunakan metode analisis deskriptif eksploratif untuk mengembangkan analisis menurut data yang telah tersedia.
Analisis Keputusan Pembagian Dividen yang Dipengaruhi oleh Investment Opportunity Set, Free Cash Flow, Kebijakan Hutang dan Collateralizable Assets Agris Haryanto Prakasa; Agus Munandar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p89-106

Abstract

The background of this study is begins with the high intensity of competition that occurs in go public companies in the Bursa Efek Indonesia. The purpose of this study is to find out the amount of dividends distributed by the company and find out what factors affect the distribution of company dividends. Samples used in this study are obtained 20 companies, the company's sample consists of secondary data collected for data processing. 20 companies are samples that selected from index LQ45 population and constantly listing in index LQ45 since 2018-2020. The process of data processing using statistica tools Eviews-10. The final result of this study are simultaneously IOS, FCF, Leverage, and CA has significant affect to dividend policy; while the variable of leverage has negative affect but IOS, FCF, CA has no affect toward the dividend policy.
PENETAPAN HARGA JUAL BERDASARKAN ANALISIS PERHITUNGAN BIAYA PRODUKSI DI RESTORAN AYAM GEPREK SAHABAT Adhelia Putri Salwa; Firnanda Eka Kurniari; Agus Munandar
Jurnal Akuntansi Kompetif Vol 5 No 1 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.841

Abstract

Pengamatan ini dimaksudkan untuk mengetahui tentang penetapan harga jual dan seberapa besar keuntungan yang diperoleh dari biaya produksi dan biaya yang dikeluarkan oleh Rumah Makan Ayam Geprek Sahabat. Metode yang dilakukan dalam penelitian ini adalah metode deskriptif dan dengan pendekatan kualitatif dimana penelitian ini bersifat subjektif yaitu meneliti secara langsung objek yang ditelitinya. Informasi yang diambil untuk observasi ini berdasarkan wawancara dengan narasumber dari pemilik Rumah Makan Geprek Sahabat tentang informasi perusahaan yang diinginkan untuk observasi ini. Hasil dari observasi ini menunjukkan bahwa Rumah Makan Ayam Geprek Sahabat memiliki kondisi keuangan yang stabil bahkan dapat dikatakan mencapai keuntungan yang maksimal dalam periode penjualannya. Ada beberapa tahapan yang digunakan dalam menentukan harga jual produk, proses penetapan harga dimulai dari perencanaan, biaya bahan baku, persediaan, hingga akhirnya harga jual.
Reaksi Pasar Modal Terhadap Penetapan Bencana Skala Nasional Wabah COVID-19 Mega Chyntia; Agus Munandar
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4292

Abstract

AbstractThe COVID-19 outbreak in the city of Wuhan, China began at the end of 2019 and spread to several countries in 2020 indicating a state of emergency not only for health but also for the global economy. The purpose of this study is to test whether the official determination of the COVID-19 disaster nationally can affect the capital market in Indonesia. The research method used is quantitative research using an event study approach. Samples were taken from companies listed on the Indonesian Capital Market belonging to the LQ45. The event period for calculating abnormal return and trading volume activity is 7 days (3 days before and 3 days after, including event date), with abnormal return and trading volume activity as a measure of market reaction. The results showed that there were differences in the average abnormal return (AAR) and trading volume activity (ATVA) on the 3 days before and after the determination. This finding shows that the official designation of Covid 19 as a national disaster by the Indonesian government is seen as bad news for capital market players in Indonesia.AbstrakWabah COVID-19 di kota Wuhan, China yang dimulai pada akhir tahun 2019 dan menyebar ke beberapa negara pada tahun 2020 menandakan keadaan darurat tidak hanya bagi kesehatan tetapi juga bagi perekonomian global. Tujuan dari penelitian ini adalah untuk menguji apakah penetapan resmi bencana COVID-19 secara nasional dapat mempengaruhi pasar modal di Indonesia. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan pendekatan event study. Sampel diambil dari perusahaan yang terdaftar di Pasar Modal Indonesia yang tergabung dalam LQ45. Periode peristiwa untuk menghitung aktivitas abnormal return dan volume perdagangan adalah 7 hari (3 hari sebelum dan 3 hari setelah, termasuk tanggal peristiwa), dengan aktivitas abnormal return dan volume perdagangan sebagai ukuran reaksi pasar. Hasil penelitian menunjukkan bahwa terdapat perbedaan rata-rata abnormal return (AAR) dan trading volume activity (ATVA) pada 3 hari sebelum dan sesudah penetapan. Temuan ini menunjukkan bahwa penetapan resmi Covid 19 sebagai bencana nasional oleh pemerintah Indonesia dipandang sebagai kabar buruk bagi pelaku pasar modal di Indonesia. 
Performance Analysis of Tangerang City Local Government Information System Website Franki Slamet; Agus Munandar
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 1 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i1.862

Abstract

This research was conducted as a basis for performance analysis of the information system website local government of Tangerang City. It will be described on the results of measurement and assessment of the information system of the tangerang city government. Of course, government information systems are needed to improve public services. With the results of the information system of the local government of Tangerang City is well indicated.
PENERAPAN PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA Anisa Widiastuti; Syahla Salsabila; Agus Munandar
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2430

Abstract

Performance is something that functions to achieve the success of a company. Performance is a part that must be confirmed to find out the achievements of a company. Basic system used in this performance is responsibility accounting. Responsibility accounting is one of the most important components of all control in a company. Responsibility accounting is used as a process of collecting and presenting a financial report. One of the systems in responsibility accounting that contains how to control costs for production and non-production. From the results of this study showing to find out how the implementation of accountability accounting in performance research at CV Kenari Furniture, Majasari Distric, Pandeglang, Banten. In this study, the method used is descriptive qualitative. Based on accountability accounting information data, this method describes empirical and factual data based of CV Kenari Furniture. Qualitative descriptive method which contains analytical analysys so that it can obtain conclusions based on objectives. From the results of this study, it was stated that at CV Kenari Furniture the planning and implementation of accountability accounting had been implemented and was quite good. In the application of CV Kenari Furniture's responsibility accounting, namely by providing work safety insurance and severance pay. Keywords : Responsibility Accounting, Employee Performance Appraisa
Audits Quality in Mediating Profitability, Liquidity, Audit Lag, Prior Opinion on Accepting Going Concern Audits Anugrana Mulyawati; Agus Munandar
Interdisciplinary Social Studies Vol. 1 No. 8 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i8.178

Abstract

Researchers believe that research on audit opinion going concern will continue to be interesting as a research material on an ongoing basis, this is because the going concern audit opinion  can be an important signal for companies in determining management policies and also become a consideration for investors in investing their money. This research aims to analyze the role of audit quality in mediating the influence of profitability, liquidity, audit lag, and prior opinion on the acceptance of audit opinion going concerned. Purposive sampling technique is used for sample processing, and companies that fit the sampling criteria are as many as 17 companies in the year of the research period (2015-2019), then the total observations processed are 85 samples. The research methodology uses the SPSS program with hypothesis testing using logistic regression analysis. From the results of the test, the prior opinion variable can partially affect the quality audit, and the variables of profitability, liquidity, and audit lag do not affect the quality of the audit. Then, the results of partial tests of audit opinions going concerned with profitability and prior opinion are influential, but liquidity and audit lag does not have an effect. The results of audit quality variable tests on audit opinions have a significant influence. The results of the track analysis prove that audit quality variables cannot mediate variables of profitability, liquidity, audit lag, and prior opinion to audit opinion going concerned.
Impact of Covid-19 on Profitability in Kompas100 Index Companies Anisah Abni; Agus Munandar; Audita Shasabilla Amin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1835

Abstract

The study was conducted to see the impact of the Covid-19 pandemic on the profitability of the industries incorporated in the Kompas100 index. There is also profitability using Return on Assets (ROA) and Return on Equity (ROE). The author sees 2 situations that change the situation the most, namely before and after the virus was announced. The author takes the entire population as well as all industries that are available and listed on the Indonesia Stock Exchange in 2019-2020. This research uses a quantitative descriptive approach and uses secondary information. The results obtained show that there is a large comparison of the ROA and ROE profitability ratios during the pandemic. Looking at the results of previous research and reviews, the results that the authors get are information related to the impact of the Covid-19 virus on the Kompas100 index on company profitability. A comparison needs to be considered because of changes in the period before and during the pandemic, to the return on assets (ROA) and return on equity (ROE) of the Kompas100 industry. Pay attention to profitability in the period before the Covid-19 pandemic.
ANALISIS PENGEMBANGAN VAKSIN TERHADAP HARGA SAHAM SEKTOR F121 Agus Munandar; Noviana Wulandari; Tri Harsanti Mursyid
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i1.939

Abstract

AbstrakVirus Covid-19 memberikan kelemahan yang besar untuk berbagai sektor, salah satunya pasar saham yang mana banyak orang ragu untuk melakukan investasi di masa pandemi. Adanya informasi mengenai pengembangan vaksin dari Covid-19 memberi hasrat terhadap perekonomian maupun pasar modal untuk dapat bangkit kembali. Sektor saham F121 dapat merasakan manfaat dengan adanya perluasan untuk vaksin corona ini. Riset berikut memiliki tujuan membaca dari index nilai saham dari sebelum adanya pengembangan vaksin Covid-19 hingga sesudah dilakukannya pengembangan vaksin Covid-19. Penelitian ini menggunakan metode uji beda (paired sample T test) dan uji normalitas data. Hasil dari riset ini terbukti jika nilai saham sektor F121 awal mula belum adanya pemberitahuan perluasan vaksin dan juga nilai saham sektor F121 setelah adanya pemberitahuan pengembangan vaksin mengalami peningkatan yang signifikan Kata kunci: covid-19, saham, vaksin Abstract The Covid-19 virus has provided great weakness for various sectors, one of which is the stock market, where many people are hesitant to invest during the pandemic. The existence of information regarding the development of a vaccine from Covid-19 gives a desire for the economy and the capital market to bounce back. The F121 stock sector can benefit from this expansion for the corona vaccine. The following research aims to read the stock value index from before the development of the Covid-19 vaccine to after the development of the Covid-19 vaccine. This study uses a different test method (paired sample T-test) and data normality test. The results of this research prove that the stock value of the F121 sector, in the beginning, there was no notification of vaccine expansion. Also, the F121 sector stock after the announcement of vaccine development experienced a significant increase. Keywords: covid-19, stock, vaccine
Co-Authors Achmad Chusanudin Adhelia Putri Salwa Adies Mariska Agris Haryanto Prakasa Aisha Humayro Syauqina Aisya Sheilla Farina Nadia AlFajriyah Nurul Khofifah ALFINA ARIQ SHAFIRANI Alma Posyalam Talaohu Angelia Angelia Angelien Magdalena Anisa Widiastuti Anisah Abni Anugrana Mulyawati Arhan Rachmadan Arnold Sugiarto Asyari Asyari Audita Shasabilla Amin Brian Argaries Budi Sumartono Budi Wibowo Cita Restuningsih Dani Ariza Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Didik Sugiyanto Dika Fajri Ilham Dojeng Meisi Koo Edi Hamdi Effendi Tjahjadi Eka Bertuah Elis Elis Elly Musdiana Mayang Putri Erika Febia Alviani Putri Erna Longa Fadilla Putri Oktaviasari Fahri Hananto Yasin Firnanda Eka Kurniari Franki Slamet Friska Yolanda Hambali Hanafia Haryanto Haryanto Ika Ismiyar Indah Rahayu Indah Septiani Iriyanti Iriyanti Irzami Hawa Jerry Maratis Kadlina Kadlina Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Lenny Widiawati Lucy Grace Ariestha Manurung Lydia Indah Permatasari Mayang Sari Edastami Mega Chyntia Muhammad Aditya Kurniawan Muhammad Ivan Ardhiansyah Nadia Fitri Nelcie Mussa Nelcie Valensya Mussa Noel Singgih Haryo Pradono Novia Chris Monica Noviana Wulandari Nurah Haerani Putri Kartini Rhian Indradewa Riartri Nanda Bija Rino Kurnia Afandi Rio Bernando Sirait Rosalin Putri Lubis Putri Lubis Sandelia Sandelia Santy Berliana Naibaho Santy Wijaya Sapto Jumono Saputra Saputra Saut Wolker Sihaloho Stefany Caroline Susi Susanti SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Tantri Yanuar Rahmat Syah Tri Harsanti Mursyid Uli Lasdao Mara Widya Veronika Winda Amelia Wita Yulita Wiwin Gusnia Yanuar Pribadi Dawam Yessica Mega Putri Yosua Zega Yuliana Yuliana Yusi Sopianti Zhafarina Marwanta