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All Journal Jurnal Akuntansi Muhammadiyah MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Syntax Idea Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research SENMEA
Elan Eriswanto
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Effectiveness of Implementing Home Ownership Kredit Restructuring in Efforts to Reduce Problem Loans (Case Study of Bank BTN KC Sukabumi) Putri Widya Cahyani; Elan Eriswanto
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3213

Abstract

Since its founding in 2017, Bank BTN KC Sukabumi has succeeded in maintaining its credit quality from non-performing loans with an NPL percentage of 0%, but in March 2023, NPLs began to appear with a percentage of 0.03%. This research aims to determine the effectiveness of implementing home ownership credit restructuring in an effort to reduce non-performing loans at Bank BTN KC Sukabumi. The method used is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The research results show that the implementation of credit restructuring at Bank BTN KC Sukabumi follows POJK guidelines Number 40/POJK.03/2019 which includes six main stages, namely debtor mapping, application submission, document verification, analysis, approval and monitoring. Even though various strategies have been implemented such as early identification, evaluating debtor criteria, determining restructuring patterns that are appropriate to the debtor's condition, and post-credit restructuring guidance, data as of June 2024 shows that the percentage of Special Mention Collectibility (DPK) is 15.49% and Non-Performing Loans are 3.52%, exceeding the maximum ideal limit set by the bank internally. Measuring effectiveness using Sondang P. Siagian's theory and historical comparison of NPL percentages shows that the implementation of credit restructuring at Bank BTN KC Sukabumi has not been effective in reducing problem loans, with an increase in NPL from 0.03% in March 2023 to 3.52% in June 2024. Causes of ineffectiveness include long-term economic impacts, factory closures resulting in layoffs, and an imbalance between the number of problem debtors and the capacity of the collection team. Even though the bank has increased the number of officers in March 2024, the effectiveness of the collection team is still not optimal.
Analisis Penerapan Laporan Keuangan Menurut Isak 35 Dan Penerapan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Anggi Sutisna; Elan Eriswanto
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2457

Abstract

The application of ISAK 35 is by allowing non-profit entities to adapt the descriptions used for some items contained in the financial statements as well as the financial statements themselves. The RKAS application (School Activity Plan and Budget) is an information system created to deal with school financial management issues starting from the process of planning, organizing, directing, coordinating, supervising or controlling. SMP Negeri 1 Cibitung has not implemented or made financial reports in accordance with ISAK 35, however SMP Negeri 1 Cibitung has implemented ARKAS in making financial reports on BOS funds but there are still problems in its application. The purpose of this research is to analyze the application of ISAK 35 and find out the application of the School Activity Plan and Budget (ARKAS) Application at Cibitung 1 Public Middle School. The type of data used is primary and secondary data. Data collection techniques were carried out by observation, interviews and documentation. The data analysis method used is descriptive qualitative. The results of this study are that the form of financial reports at SMP Negeri 1 Cibitung in 2022 has been adjusted according to ISAK 35 and SMP Negeri 1 Cibitung has applied or used ARKAS in making financial reports on BOS funds.
Pengaruh Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan : Studi Kasus Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Usi Sulistiana; Elan Eriswanto
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2505

Abstract

This study aims to determine the effect of dividends, profitability and solvency on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA) and solvency is measured using the debt to equity ratio (DER) and company value is measured using price to book value (PBV). This type of research is quantitative research, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The analytical method used is multiple linear regression analysis using SPSS version 25. The partial results show that dividends and solvency have no effect on firm value, while profitability has a significant effect on firm value, simultaneous or simultaneous test results show that the independen variables namely dividends, profitability and solvency have a significant effect on firm value.
Analisis Biaya Pokok Produksi (BPP) Dalam Menentukan Harga Jual Sapu Injuk Dan Hasil Laba Penjualan : Studi Kasus UKM Sapu Injuk Desa Muaradua Meri Luvita; Elan Eriswanto
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2511

Abstract

The calculation of the cost of production for SME business actors needs to be carried out or applied as a basis for determining product selling prices and optimal profit amid increasingly fierce market competition and increasing prices of basic commodities which occur as an effort to adjust prices amid frequent fuel price phenomena. go on. This research was conducted to determine the process of determining the cost of production of injuk broom in determining the selling price and profit. The full costing method is the right method to use in this study where all elements of production costs start from raw material costs, labor costs, and factory overhead costs. In determining the selling price that can be determined from the cost of production plus the expected profit. Profit derived from the selling price minus the cost of production. The data were obtained from the results of interviews, observations and documentation conducted by the author to the Sweep Injuk village of Muaradua. Based on the results of the research, it is known that in the calculation of the production cost of production, it has not been included in all the cost components in the production of injuk brooms, so that it affects the setting of selling prices that are not appropriate and the expected profit results are not optimal so far. Then the results are obtained which the researcher can conclude, seen from the calculation of the cost of production using the full costing method tends to be greater.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT SUKUK DENGAN INFLASI DAN SUKU BUNGA SEBAGAI VARIABEL MODERASI Gustiani, Santi; Eriswanto, Elan; Martaseli, Evi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8629

Abstract

One of the securities traded is sukuk or Islamic bonds. Investors interested in purchasing bonds must consider several factors, such as the sukuk rating. This study aims to examine the influence of profitability and liquidity on sukuk ratings, as well as the moderating role of inflation and interest rates in this relationship. Profitability and liquidity are fundamental factors often used to assess a company's financial performance, which in turn affects the rating of financial instruments such as sukuk. This study employs a quantitative approach, with data collection using documentation techniques. The sample in this study consists of sukuk-issuing companies listed on the Indonesia Stock Exchange whose sukuk ratings are known by Pefindo during the 2019-2023 research period. The sampling technique was conducted using purposive sampling, with specified criteria resulting in 10 sample companies. Data analysis was conducted using Spreadsheet and SPSS 29.0.2.0 software. The results of this study indicate that profitability does not affect sukuk ratings. Liquidity has a negative effect on sukuk ratings. This study also examines the moderating variables of inflation and interest rates, which show that inflation and interest rates do not strengthen or weaken the effect of profitability on sukuk ratings or the effect of liquidity on sukuk ratings.
Pengaruh Tekanan Peluang dan Kompetensi terhadap Kecurangan Akademik Nisa Agustin; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27244

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji sejauh mana tekanan, peluang, dan kompetensi berperan dalam memengaruhi perilaku kecurangan akademik di kalangan mahasiswa akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang dilakukan melalui penyebaran kuesioner kepada 80 mahasiswa semester 6 Program Studi Akuntansi di Universitas Muhammadiyah Sukabumi. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Temuan penelitian mengindikasikan bahwa tekanan dan kompetensi berpengaruh secara signifikan terhadap perilaku kecurangan akademik, sementara variabel peluang tidak memberikan pengaruh yang signifikan. Hasil penelitian ini sejalan dengan Theory of Planned Behavior yang menjelaskan bahwa tekanan sosial serta kontrol aktual (kompetensi) dapat memengaruhi perilaku seseorang, termasuk kecenderungannya untuk melakukan kecurangan akademik. Hasil penelitian ini mengimplikasikan perlunya penanaman nilai-nilai integritas akademik dan pengembangan keterampilan belajar sebagai upaya strategis untuk mengurangi praktik kecurangan di institusi pendidikan tinggi.
Pengaruh Gaya Hidup dan Literasi Keuangan Terhadap Kebiasaan Menabung Mahasiswa Sri Rizki, Ervina; Eriswanto, Elan; Sulaeman
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.399

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya hidup dan literasi keuangan terhadap kebiasaan menabung mahasiswa. Fenomena rendahnya kebiasaan menabung di kalangan mahasiswa menjadi perhatian utama, terutama di tengah maraknya gaya hidup konsumtif dan kurangnya pengetahuan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner tertutup yang disebarkan kepada 100 responden mahasiswa Fakultas Ekonomi di Kota Sukabumi. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa gaya hidup berpengaruh negatif dan signifikan terhadap kebiasaan menabung mahasiswa, sedangkan literasi keuangan berpengaruh positif dan signifikan. Secara simultan, gaya hidup dan literasi keuangan berpengaruh signifikan terhadap kebiasaan menabung, dengan nilai koefisien determinasi (R²) sebesar 0,497. Artinya, 49,7% variasi dalam kebiasaan menabung dapat dijelaskan oleh kedua variabel tersebut. Temuan ini sejalan dengan Theory of Planned Behavior (TPB), di mana sikap (gaya hidup) dan perceived behavioral control (literasi keuangan) berperan dalam membentuk niat dan perilaku menabung mahasiswa.
Implementasi Akuntabilitas dalam Sistem Penggajian ASN di Dinas Pendidikan dan Kebudayaan Kota Sukabumi Danisa Apriliyanti Saputri; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27401

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntabilitas dalam sistem penggajian ASN serta menilai kompetensi pengelola keuangan di Dinas Pendidikan dan Kebudayaan Kota Sukabumi. Pendekatan kualitatif deskriptif digunakan dengan metode studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem penggajian telah mengacu pada prinsip akuntabilitas publik melalui dimensi program, proses, hukum, dan kebijakan. Pemanfaatan aplikasi SIPKD dan SIPD mendukung akuntabilitas secara sistematis dan transparan. Kompetensi pengelola keuangan dinilai memadai dengan dasar teori UTAUT dan kerangka kompetensi IFAC yang menekankan sinergi antara teknologi dan sumber daya manusia.
Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (Bumdes) Gumilang Jaya Desa Gunungbatu Kecamatan Cilograng Kabupaten Lebak Firman Maulana; Gatot Wahyu Nugroho; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27408

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) Gumilang Jaya di Desa Gunungbatu, Kecamatan Cilograng, Kabupaten Lebak. Fokus utama penelitian adalah mengevaluasi kesesuaian praktik pengelolaan keuangan BUMDes dengan standar yang seharusnya serta mengidentifikasi kendala yang dihadapi. Penelitian menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen dari berbagai informan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan BUMDes Gumilang Jaya menerapkan lima tahapan utama yaitu perencanaan, pelaksanaan, penatausahaan, pertanggungjawaban, dan pengawasan. Kendala signifikan yang teridentifikasi seperti keterbatasan Sumber Daya Manusia (SDM) dalam pemahaman akuntansi dan manajemen keuangan, sistem administrasi keuangan yang belum memadai dan rentan kesalahan, serta kurangnya transparansi dan akuntabilitas yang optimal kepada pemangku kepentingan, terutama terkait akses masyarakat terhadap detail catatan keuangan dan partisipasi aktif dalam musyawarah perencanaan
ROE as A Moderating Influence of ESG, Green Innovation and Carbon Emission Disclosure on Firm Value Indrawan, Andri; Sophan Himawan, Irfan; Eriswanto, Elan; Amelia Rahmadini, Salma
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26020

Abstract

This study aims to evaluate the impact of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value, with Return on Equity (ROE) acting as a moderating variable.In the context of a business environment increasingly emphasizing sustainability and complexity, this study uses secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022.The independent variables in this study include ESG, environmentally friendly innovation, and carbon emission disclosure, while the company value serves as the dependent variable and ROE as the moderator.To analyze the direct relationship and moderation effects, multiple regression and Moderated Regression Analysis (MRA) methods were used.The research findings indicate that the three independent variables have a positive and significant impact on the company's value.In addition, ROE has been proven to strengthen the influence of ESG, green innovation, and emission disclosure on company value.Companies with higher ROE tend to have a stronger correlation between sustainability practices and increased company value
Co-Authors Abdul Muti Acep Suherman Adha Indriani, Novi Ajis, Hanisa Abdul Aldi Febriansyah Alhidayatullah Alya Putri Sisilia Amelia Rahmadini, Salma Andri Indrawan Anggi Sutisna Anggriani, Susan Antony, Antony Aprilliani, Vionis Ari Datul Risalah Asep Saepul Gaos Carnel Maulia Anderista Putri Danisa Apriliyanti Saputri Deny Iskandar Z Evi Martaseli Firman Maulana Gatot Wahyu Nugroho Gustiani, Santi Irfan Sophan Himawan Irwanti, Novika Ismet Ismatullah Kelvira Putri Ramdhany Lilis Nur'aisyah Meri Luvita Mursidah, Ajeng Aulia Nadhifah, Ghina Fairuz Nadia Astuti Naurahsyah, Najla Nazwa, Aliyatun Nisa Agustin Nova Apriliana Nurtazkia, Putri Abrilla Pujawati, Putri Putri Widya Cahyani Rahayu, Devita Rahmadini, Salva Aulia Restu Rahayu Resy Amalia Hermawan Ri'yati Najiyah Rinaldi Rinaldi Shopia, Mia Sinta Ayu Lestari siti hajar lubis Siti Nurma Sari Sophan Himawan, Irfan Sri Rizki, Ervina Sri Wahyuni Sri Wulandari Sulaeman Sulaeman Sulaeman Suprianti, Miranti Taen, Raa’ina Syahdzat Tina Kartini Tina Kartini Usi Sulistiana Widiawati, Santi