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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing
Sasmi, Aji Ahmadi
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian Yusuf, Muhammad; Pahala, Indra; Ulupui, I Gusti Ketut Agung; Muliasari, Indah; Marsellisa; Hasanah, Nuramalia; R, Tresno Eka Jaya; Sasmi, Aji Ahmadi; Zairin, Gentiga Muhammad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.12

Abstract

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.
Family Financial Literacy Training in Beji, Depok Febriantina, Susan; Susita, Dewi; Saparuddin; Sholikhah; Zakaria, Adam; Fadillah, Nadya; Rahmi; Pratama, Aditya; Sasmi, Aji Ahmadi; Malzara, Vidia Ratu Balqis; Azalia, Farah Cantika
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 2 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.2.01

Abstract

Community empowerment, especially for the lower middle class, needs to be done to reduce unemployment and improve welfare. Weak family financial literacy is one of the fundamental problems. This community service team intends to provide solutions to the above problems, namely in the form of family financial literacy training. The target of this empowerment is housewives whose economic status is lower middle class in Beji Village, Beji District, Depok City, West Java. The training material is presented in the form of material presentations by resource persons, followed by discussion. This community service activity proved to be able to provide an understanding of financial planning for the participants who were members of the Baitussalam Healthy and Fit Community in Beji Village, Depok City.
Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Nurul Ibad Jakarta Timur Berdasarkan ISAK 335 dengan Program Akoontan.com Putri, Septyana; Handarini, Dwi; Sasmi, Aji Ahmadi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.14

Abstract

In the digital era, technology is transforming various aspects of life, including accounting regulations. Applications like Akoontan.com facilitate transaction recording and financial report preparation in compliance with ISAK 335 for non-profit organizations. This study explores the implementation of Akoontan.com at Nurul Ibad, East Jakarta Islamic Boarding School, using a Research and Development (R&D) design with the ADDIE model. Data was collected through interviews and foundation documents. The results indicate that the use of Akoontan.com simplifies the preparation of financial reports, enhancing transparency, accountability, and operational efficiency. The study recommends more in-depth data collection and a longer research period, as well as the development of a more effective and efficient financial report preparation module for the foundation in accordance with ISAK 335 using Akoontan.com.
PENGARUH LABA/RUGI, OPINI AUDIT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY Putra, Hilman Nabil Syah; Musyaffi, Ayatulloh Michael; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.234

Abstract

The purpose of this study was to determine how the effect of the effect of profit/loss , audit opinion and complexity company operations against audit delay (Study Empirical on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are mining sector companies that are consistently listed on the IDX in 2020-2022, for total of 50 companies. The sampling method in this study used a purposive sampling method. The type of research used in this study is quantitative research using Logistic Regression Analysis and processed using the IBM SPSS Version 26 program. The results of this study state that: Variabel Profit/Loss (LR) has a negative effect on Audit Delay (AD); (2) Variabel Audit Opinion (OA) did not affect the Audit Delay (AD); (3) Variabel Complexity Company Operations (KOP) did not affect the Audit Delay (AD).
THE EFFECT OF AUDIT PARTNER BUSYNESS, PUBLIC ACCOUNTING FIRM REPUTATION, AND AUDITOR OPINION ON AUDIT DELAY IN CONSUMER CYCLICAL SECTOR COMPANIES LISTED ON THE IDX Irnawati, Irnawati; Gurendrawati, Etty; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.246

Abstract

This study aims to examine influence of audit partner busyness, public accounting firm reputation and auditor opinion on audit delay. The population in this study were companies in the Consumer Cyclicals Sector listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study were 67 companies. The sampling technique uses purposive sampling method and produced 267 observations. The research method used is quantitative with secondary data sources. The method of data analysis uses multiple linear regression analysis with SPSS 16. The results of this study provide empirical evidence that partially audit partner busyness and public accounting firm reputation do not have a significant effect on audit quality. Meanwhile, auditor opinion has a negative significant effect on audit delay. Simultaneously the audit partner busyness, public accounting firm reputation and auditor opinon have a significant effect on audit delay
PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI ENTITAS DENGAN UKURAN ENTITAS SEBAGAI VARIABEL MODERASI Adelina, Friska; Jaya R, Tresno Eka; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.255

Abstract

The purpose of this research is to examine the effect of profitability, liquidity, solvency on entity value with entity size as a moderating variable. The population in this study are entities listed in the LQ45 index for 2022. The number of samples in this study were 35 entities. The sampling technique used purposive sampling method. The research method used is quantitative with secondary data. Methods of data analysis using multiple linear regression analysis and moderation linear analysis with SPSS 25. The results of this study provide empirical evidence that partially the profitability and solvency variables have a significant effect on firm value, while the liquidity variable has no effect on firm value
PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Puspitasari, Ananda; Purwohedi, Unggul; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.265

Abstract

This study aims to examine and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Alpi, Chicha Ayu Del; Ulupui, I Gusti Ketut Agung; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.266

Abstract

This study aims to determine the effect of profitability proxied by Return on Assets (ROA) and leverage proxied by Debt to Equity Ratio (DER) on earnings management moderated by Good Corporate Governance (GCG) through managerial ownership in manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2022. This study uses SPSS software to process data using multiple linear regression analysis and Moderated Regression Analysis (MRA). The population in this study are manufacturing companies listed on the IDX in 2022 with a total of 308 companies and using these 103 companies as samples through a purposive sampling technique. The results of this study state that profitability and leverage have a positive and significant effect on earnings management. Meanwhile, GCG does not have a significant effect on earnings management and cannot moderate the effect of profitability and leverage on earnings management
PENGEMBANGAN APLIKASI LAYANAN BAGIAN UMUM (ALBUM 2.0) DALAM PENGELOLAAN BARANG MILIK NEGARA PADA DIREKTORAT JENDERAL HAK ASASI MANUSIA Rachman, Hasyim; Musyafi, Ayatulloh Michael; Nasution, Hafifah; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.546

Abstract

This research aims to design the development of an information management system for State-Owned Goods (Barang Milik Negara) within government agencies as an effort to optimize internal supervision functions over the implementation of information systems and digitize the management process of State-Owned Goods. This research focuses on the Secretariat of the General Affairs Division of the Directorate General of Human Rights as the research object because the information system implemented by the General Affairs Division, namely the General Affairs Service Application (ALBUM), has problems based on the problem analysis and needs assessment conducted. This study uses Research and Development (R&D) design with the ADDIE model. The development phase is limited to the Design stage, involving the creation of Data Flow Diagrams (DFD) and User Interface designs using CANVA and FIGMA as tools to assist in the design development process. Based on the analysis results, there is a need for information system development in the General Affairs Service Application (ALBUM) in the aspect of internal service. The internal services that can be developed include the Inventory Items feature by adding a display for additional requested items, and the second development is the addition of a loan feature for State-Owned Goods. The design development aligns with the problem analysis and the needs derived from the information obtained. It is expected that the development carried out will optimize the internal supervision function over the implementation of the General Affairs Service Application (ALBUM) information system and in every aspect of the State-Owned Goods management process
The DeLone and McLean Model on User Satisfaction of Academic Service Systems Gurendrawati, Etty; Sasmi, Aji Ahmadi; Ulupui, I Gusti Ketut Agung; Murdayanti, Yunika; Anwar, Choirul; Wahyuningsih, Ika Tri
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.8

Abstract

The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
Co-Authors Adelina, Friska Aditya Pratama Alpi, Chicha Ayu Del Azalia, Farah Cantika Choirul Anwar Dewi Susita Dwi Handarini, Dwi Etty Gurendrawati, Etty Fadillah, Nadya I Gusti Ketut Agung Ulupui Indra Pahala Irnawati Irnawati Jaya R, Tresno Eka Malzara, Vidia Ratu Balqis Marsellisa Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Nasution, Hafifah Nuramalia Hasanah Puspitasari, Ananda Putra, Hilman Nabil Syah Putri, Septyana R, Tresno Eka Jaya Rachman, Hasyim Rahmi Saparuddin Sholikhah SUSAN FEBRIANTINA, SUSAN Unggul Purwohedi Wahyuningsih, Ika Tri Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam