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All Journal Accounting Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sains Manajemen:Jurnal Manajemen UNSERA Jurnal Riset Keuangan dan Akuntansi (JRKA) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) AKTUAL Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Abadimas Gorontalo Jurnal Arastirma Proceedings Series on Social Sciences & Humanities Journal of Islamic Economics and Finance Jurnal Akuntansi dan Ekonomi Bisnis Journal of Accounting and Digital Finance Journal of Islamic Economics and Finance Indonesian Journal of Accounting and Business AMMA : Jurnal Pengabdian Masyarakat APPA : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Dedication and Educations Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak AKRUAL : Jurnal Akuntansi dan Keuangan` Journal of Islamic Economics and Business Studies (JIEBS) "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Abdi Negeri
Nugroho Heri Pramono
Universitas Pamulang
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FAKTOR INTERNAL DAN EKSTERNAL YANG MEMENGARUHI KREDIT MACET DI BANK UMUM KONVENSIONAL Nisa, Khanifatun; Pramono, Nugroho Heri
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10398

Abstract

This study aims to determine the effect of internal and external bank factors on Non Performing Loan at conventional commercial banks. This research data is secondary data sourced from annual reports that have been published on the Indonesia Stock Exchange (IDX). The population in this study includes conventional commercial banks listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. Sampling using purposive sampling method so that 42 banks were obtained. The data analysis method in this research is multiple linear regression analysis using the help of SPSS version 25 software. Based on the results of the study, it shows that CAR and Gross Domestic Product have a negative effect on NPLs. While LAR, company size, and interest rates have no effect on NPLs. Keywords: non performing loan; internal factors; and external factors
Implementation of A Digital Based Accounting System for Village Owned Enterprises (BUMDES) West Kaduagung Village Afridayani; Pramono, Nugroho Heri; Kambut, Anasril
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 1 (2025): May
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i1.19915

Abstract

This community service aims to increase the financial management capacity of West Kaduagung Village Village-Owned Enterprises (BUMDes) through the implementation of a digital-based accounting system. This program overcomes obstacles such as manual recording, potential reporting errors, and lack of transparency. Activities include outreach, intensive training, system implementation, and post-implementation assistance. The results show a significant increase in the understanding and skills of BUMDes administrators regarding basic accounting and the use of digital systems. This system increases transparency, efficiency and accountability in financial management, supports the creation of fast and accurate financial reports, and makes strategic decision making easier. Challenges such as limited technological infrastructure and initial resistance from administrators were overcome through a participatory approach. This program has a positive impact on village fund management and has the potential to become a model for other BUMDes. Recommendations include improving technology infrastructure, expanding training, and collaborating with educational institutions and technology providers. The continuation of the program is expected to strengthen the role of BUMDes in competitive and inclusive village economic development.
Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia tri, ervina; Heri Pramono, Nugroho
Journal Of Islamic Economics And Finance Vol 2 No 1 (2022): Volume 2 Nomor 1 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5436

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, dewan komisaris independen, ukuran perusahaan, kecukupan modal, dan Islamic governance score terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 36 data pengamatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda yang diolah menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa profitabilitas, dewan komisaris independen, dan kecukupan modal tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan ukuran perusahaan dan Islamic governance score berpengaruh positif terhadap pengungkapan Islamic Social Reporting.
Pengaruh Penetapan Harga Transfer, Kepemilikan Keluarga, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Gina, Erin Rista; Pramono, Nugroho Heri
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.575

Abstract

This study aims to gather empirical evidence on the impact of transfer pricing, family ownership, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The population consisted of 83 companies, and the sample selection was carried out using a purposive sampling technique based on certain criteria, resulting in 10 companies as samples observed for five years, with a total of 50 observations. Data analysis was performed using panel data regression, and the model test results indicated that the fixed effect model was the best model. Data processing was carried out using EViews version 13 and Microsoft Excel. The results show that simultaneously, transfer pricing, family ownership, and sales growth influence tax avoidance. Partially, transfer pricing and sales growth have a significant effect, while family ownership does not show a significant effect. These findings indicate that some companies utilize certain strategies to reduce tax burdens, so it is hoped that they can be considered by regulators in designing more targeted tax policies.
Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19 Musta'da, Nisfi; Pramono, Nugroho Heri
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.723 KB) | DOI: 10.53088/jadfi.v2i1.335

Abstract

This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Rosiana, Noor Asfia; Pramono, Nugroho Heri
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.373

Abstract

This study aims to empirically examine the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), inflation, and interest rates on the profitability of conventional commercial banks. The samples in this study were 23 conventional commercial banks listed on the Indonesia Stock Exchange in the 2018 - 2021 period. Sampling used a purposive sampling method. The type of data in this study is quantitative using secondary data. The data analysis technique used in this study is multiple linear regression analysis which was processed using Eviews 10. The results of this study indicate that the Capital Adequacy Ratio (CAR) proxy has no effect on Return On Assets (ROA), Non Performing Loans (NPL) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), inflation has no effect on Return On Assets (ROA), and interest rates have no effect on Return On Assets (ROA)
PENGARUH FAKTOR – FAKTOR PENENTU TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Utami, Risma Sekar; Pramono, Nugroho Heri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14602

Abstract

Profitability is one of the ratios that is very important for banks, because the profitability ratio is used as an indicator to measure the bank's efficiency in generating profits or profits by utilizing the assets owned by the bank. This research aims to determine empirically whether there is an influence between BOPO, NPF, Profit Sharing, NOM, Inflation and BI Rate on profitability as measured by Return On Assets (ROA) in Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK). The population in this study was 12 Islamic banks and the sample data obtained was 144 quarterly financial report data from Sharia Commercial Banks from 2020-2022 which was obtained from the official website of the Financial Services Authority. The analytical tool used is multiple linear regression analysis with data processing using SPSS version 26. The results of this research show that BOPO and NPF have a negative influence on the profitability of Sharia Banks. Meanwhile, NOM has a positive effect on the profitability of Sharia Banks. Apart from that, Profit Sharing, inflation and the BI Rate have no effect on the profitability of Sharia Banks.
Strategi E-Business Berkelanjutan: Pendampingan UMKM Desa Cibadung dalam Mengembangkan Model Bisnis Digital Pramono, Nugroho Heri; Wulandari, Provita; Surahman, Hendy
Jurnal Abdi Negeri Vol 3 No 2 (2025): September 2025
Publisher : Informa Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63350/jan.v3i2.21

Abstract

This community service program aims to enhance the digital capacity of Micro, Small, and Medium Enterprises (MSMEs) in Cibadung Village through a sustainable e-business strategy. The initiative is based on the low adoption of digital technology among rural MSMEs, which results in limited efficiency, market reach, and business competitiveness. The program was implemented in three main stages: identifying MSME needs through field surveys; conducting interactive training on the use of financial applications, digital marketing strategies, and efficient production tools; and evaluating the program’s impact through pre-tests, post-tests, and the establishment of a WhatsApp-based digital community. The results indicate that the program had a significant impact in three key areas. First, business efficiency improved as 60% of participants began using digital accounting applications, saving 2–3 hours of operational time per day. Second, 75% of participants reported increased visits and transactions via social media and online marketplaces. Third, the creation of a digital community among MSME actors encouraged ongoing information exchange, consultation, and collaboration. The program demonstrates that a needs-based approach, contextual training, and multi-stakeholder collaboration can effectively accelerate inclusive technology adoption. It is expected that this initiative can serve as a pilot model for village-based MSME digital transformation and be replicated in other regions using a similar approach to foster sustainable local economic growth.
Pengaruh Book Tax Differences, Persistensi Laba dan Corporate Social Responsibility (CSR) terhadap Kualitas Laba dengan Kepemilikan Institusional sebagai Variabel Moderasi Musshiam, Suci; Nugroho Heri Pramono
Jurnal Arastirma Vol. 6 No. 1 (2026): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v6i1.58641

Abstract

Tujuan. Penelitian ini bertujuan untuk menganalisis pengaruh book tax differences, persistensi laba, dan CSR terhadap kualitas laba. Permasalahan yang diangkat meliputi bagaimana faktor-faktor tersebut memengaruhi kualitas laba perusahaan, khususnya pada emiten LQ45. Hasil penelitian diharapkan memberikan wawasan bagi manajemen dan investor dalam memahami faktor yang menentukan kualitas laba, serta berkontribusi pada pengembangan kajian akademik terkait topik ini. Selain itu, penelitian ini juga bertujuan untuk menguji peran kepemilikan institusional sebagai variabel moderasi dalam memperkuat atau memperlemah hubungan antara book tax differences, persistensi laba, dan CSR terhadap kualitas laba perusahaan. Metode. Metode dalam penelitian ini adalah penelitian kuantitatif dan menggunakan metode purposive sampling yang berasal dari BEI. Dalam penelitian ini, data yang digunakan adalah data sekunder. Data sekunder yang diambil dari peneliti berupa laporan keuangan tahunan perusahaan-perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia periode 2020-2024. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 – 2024 sebanyak 45 perusahaan. Hasil. Hasil penelitian secara persial menunjukan bahwa CSR mempunyai pengaruh terhadap kualitas laba, sedangkan book tax differences dan persistensi laba tidak berpengaruh terhadap kualitas laba. Kepemilikan institusional tidak berperan dalam memperkuat maupun memperlemah hubungan antara book tax differences, Persistensi laba dan CSR terhadap kualitas laba. Implikasi. Penelitian ini menunjukkan bahwa CSR berperan penting dalam meningkatkan kualitas laba, sehingga perusahaan perlu lebih transparan dalam mengungkapkan kegiatan sosialnya agar meningkatkan kepercayaan investor. Sementara itu, book tax differences dan persistensi laba tidak selalu dapat dijadikan indikator kualitas laba secara langsung. Kepemilikan institusional juga belum mampu memperkuat pengawasan terhadap manajemen, sehingga investor institusional diharapkan dapat lebih aktif dalam melakukan monitoring agar kualitas laporan keuangan semakin baik.
Pengaruh Kepemilikan Institusional, Karakter Eksekutif, dan Ukuran Perusahaan terhadap Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderasi Almeida, Simoes Barros; Nugroho Heri Pramono
Jurnal Arastirma Vol. 6 No. 1 (2026): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v6i1.58643

Abstract

Tujuan. Penelitian ini berkontribusi dengan menguji pengaruh kepemilikan institusional, karakter eksekutif, dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang terindeks LQ45 menggunakan data terbaru. Pemilihan sampel perusahaan LQ45 memberikan relevansi empiris yang kuat karena perusahaan dalam indeks ini merepresentasikan emiten dengan likuiditas dan kapitalisasi pasar tinggi di Indonesia. Metode. Metode dalam penelitian ini adalah penelitian kuantitatif dan menggunakan metode purposive sampling yang berasal dari BEI. Dalam penelitian ini, data yang digunakan adalah data sekunder. Data sekunder yang diambil dari peneliti berupa laporan keuangan tahunan perusahaan-perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia periode 2020-2024. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 – 2024 sebanyak 45 perusahaan. Hasil. Hasil penelitian secara persial menunjukan bahwa kepemilikan institusional mempunyai pengaruh terhadap tax avoidance, sedangkan karakter eksekutif dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Komisaris Independen tidak berperan dalam memperkuat maupun memperlemah hubungan antara kepemilikan institusional, karakter eksekutif dan ukuran perusahaan terhadap tax avoidance. Implikasi. Penelitian ini menunjukkan bahwa kepemilikan institusional, karakter eksekutif, dan ukuran perusahaan bersama-sama memengaruhi tingkat tax avoidance. Jika pengawasan dari pemilik institusi kuat dan karakter eksekutif cenderung etis, maka praktik penghindaran pajak dapat ditekan. Peran komisaris independen juga penting karena dapat memperkuat fungsi pengawasan dan mengurangi peluang manajemen melakukan tax avoidance secara agresif. Bagi perusahaan, hasil ini menjadi masukan untuk memperkuat tata kelola. Bagi investor dan regulator seperti otoritas Jasa Keuangan dan Direktorat Jenderal Pajak, penelitian ini dapat menjadi bahan pertimbangan dalam meningkatkan pengawasan dan kebijakan terkait kepatuhan pajak
Co-Authors Afridayani Almeida, Simoes Barros Alya Salsabila Ananda Genta Tribuana Andini Rizki Nurrahman Ardian Widiarto Bunga Marsinta Ully Pasaribu Chaerunnisa Andriani Davant Kespalias Putra Dian Eka Rustianti Diyan Kusuma Wicitra Ervina Tri Pangesti Fika Azmi Filatrovi, Eldes Willy Gina, Erin Rista Hasibuan, Sukiman Hera Silvawati Iis Nurjanah Kambut, Anasril Khairunnisa Maharani, Devina Tri Merlina Merlina Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Muhammad Guntur Satrio Muhammad Yudha Febriyanto Musshiam, Suci Musta'da, Nisfi Nisa, Khanifatun Nur Laila Choiru Nisa Olivia Noviyana Ramdhan, Nur Ariesanto Risma Sekar Utami Rosiana, Noor Asfia Selvina Yunita Siswahyudianto Suci Atiningsih, Suci Surahman, Hendy Syahrina, Fadhillah Alvie Synatrya, Ulin Nuha Tri Wiragil Kosasih tri, ervina Triadiani, Nadia Sukma Ulin Nuha Synatrya Utami, Risma Sekar Wahyuni, Asri Nur Wiji Astuti Wiji Astuti Wulandari, Provita Yohana Kus Suparwati