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All Journal Jurnal Pendidikan dan Kajian Seni Panggung Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Studi Budaya Nusantara Atrat: Jurnal Seni Rupa Jurnal Senirupa Warna (JSRW) Prosiding Konferensi Nasional PKM-CSR JUrnal Riset Ilmu Pendidikan International Journal of Tourism and Hospitality in Asia Pasific Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Panggung Serat Rupa: Journal of Design
Agus Cahyana
Fakultas Seni Rupa Dan Desain, Institut Seni Budaya Indonesia (ISBI) Bandung
Religion Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period) Mayangsari, Anisa; Cahyana, Agus; Mulyana Dali, Rahmat; A. Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7209

Abstract

This research is based on the  fact  that an investor who wants to invest in their shares sees the  value of the company. This   study aims   to examine: 1)  The effect   of tax   avoidance   on firm   value, 2)   The effect    ofl    corporate   governance   on                                                     firm     value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry  which  are listed  on  the  Indonesia   Stock  Exchange   (BEI)   for   the   2015-2018   period.   The   sampling   technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis   test   method   using   the   SPSS   version   26   software   program.   The  results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.
Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery Rahmawati, Siti Shasinta; Cahyana, Agus; Azis, Azolla Degita; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8779

Abstract

The purpose of writing this thesis is to determine the calculation and knows the amount of profit/loss earned by the company. In this study using the relative selling value method, the authors conclude that: in calculating the allocation of joint costs at CV. Alfar Bakery generates a total cost of Rp 44.132.130. That it can be estimated that the total joint cost generated are 10% to the CV. Alfar Bakery revenue results. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Pengaruh Struktur Modal Dan Intensitas Teknologi Terhadap Profitabilitas Perusahaan Cahyana, Agus; Azis, Azolla Degita; Lisnawati, Lilis
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6992

Abstract

AbstractThis study was conducted to examine the effect of capital structure and technology intensity on the profitability of Food And Beverage manufacturing companies listed on the Indonesia Stock Exchange with the research year 2014 to 2019. There are 13 samples of companies, the steps used to analyze the data in this study are: 1 ) Calculating the value of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Financial report data obtained from the Indonesia Stock Exchange. This research method uses the Purposive Sampling Analysis method, the analysis used is multiple linear regression analysis using Eviews Software as software assistance for statistical data processing.The results of this study indicate that the capital structure has a negative effect on profitability as measured by using the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This is because the higher the debt level, the lower the company's profitability. In addition, there is a positive influence between the Capital Intensity Ratio (CIR) on profitability which shows that the amount of technology intensity has an effect on increasing profitability.AbstrakPenelitian ini dilakukan untuk menguji pengaruh struktur modal dan intensitas teknologi terhadap profitabilitas perusahaan manufaktur Food And Beverage yang terdaftar di Bursa Efek Indonesia dengan tahun penelitian 2014 sampai 2019. Terdapat 13 sampel perusahaan, langkah- langkah yang digunakan untuk menganalisis data dalam penelitian ini adalah: 1) Menghitung nilai Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Data laporan keuangan yang didapatkan dari Bursa Efek Indonesia. Metode penelitian ini menggunakan metode Purposive Sampling Analisis, analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Software Eviews sebagai Software bantuan untuk pengolahan data statistik.Hasil dari penelitian ini menyatakan bahwa struktur modal berpengaruh negatif terhadap profitabilitas yang diukur dengan menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Hal ini dikarenakan semakin tinggi tingkat utang maka dapat menurunkan profitabilitas perusahaan. Selain itu, terdapat pengaruh positif antara Capital Intensity Ratio (CIR) terhadap profitabilitas yang menunjukan bahwa besarnya intensitas teknologi berpengaruh terhadap peningkatan profitabilitas.
Pengaruh Leverage, Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress (Studi Kasus Perusahaan Sub Sektor Energi yang Terdaftar di BEI Tahun 2020-2024) Cahyana, Agus; Indrawan, Andri; Himawan, Irfan Sophan
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.v10i4.27466

Abstract

Pandemi COVID-19 dan ketidakpastian global akibat konflik geopolitik menekan kinerja perusahaan sub sektor energi di Indonesia. Ketergantungan pada energi fosil, fluktuasi harga komoditas, dan tingginya beban utang meningkatkan risiko financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Sampel terdiri dari 23 perusahaan yang dipilih melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 27. Hasil menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap financial distress (B = –0,780; p = 0,001), arus kas operasi berpengaruh positif dan signifikan (B = 6,929; p = 0,008), sedangkan ukuran perusahaan tidak berpengaruh signifikan (B = 0,067; p = 0,156). Secara simultan, ketiga variabel berpengaruh signifikan (F = 5,938; p = 0,001; R² = 0,235). Temuan ini menegaskan pentingnya pengelolaan utang dan likuiditas dalam menurunkan risiko krisis keuangan, serta membuka peluang penelitian lanjutan dengan variabel makroekonomi atau pendekatan kualitatif
The Legacy of Painting Values, Techniques, and Aesthetics through Art Education: A Case Study of Cirebon Glass Painting in the Contemporary Era Falah, Asep Mifatahul; Ramli, Zaenudin; Cahyana, Agus
Jurnal Riset Ilmu Pendidikan Vol. 5 No. 3 (2025): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v5i3.1199

Abstract

Cirebon glass painting is one of the traditional art forms that contains cultural values, distinctive techniques, and local aesthetics. In facing the challenges of modern times, the sustainability of Cirebon glass painting demands a contextual and adaptive inheritance strategy. This study aims to examine how the values, techniques, and aesthetics in the tradition of Cirebon glass painting are passed down through art education, both in the formal (schools and art colleges) and non-formal (studios and communities) realms. Using a qualitative method with an ethnographic case study approach, data was collected through observation, interviews, and visual documentation. The results show that the inheritance of glass painting does not solely depend on technical skills, but also on the internalization of cultural values and understanding of local aesthetics. Art education plays a role as a medium for intergenerational inheritance, although in its implementation it faces various challenges, such as limited curriculum integration, lack of regeneration of artists, and the need for innovative learning methods that are in accordance with the contemporary cultural context. This study recommends strengthening collaboration between educational institutions, traditional art practitioners and communities in designing a sustainable art inheritance model.
Transformasi Visual dan Makna Simbolik Motif Batik Parang Rusak dalam Konteks Budaya Modern Nan Quddus, Sang Padi; Cahyana, Agus; Falah, Asep Miftahul; Nagara, Martien Roos
Serat Rupa: Journal of Design Vol 9 No 2 (2025): JULI-2025
Publisher : Faculty of Humanities and Creative Industries, Maranatha Christian University (formerly Faculty of Fine Arts and Design)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/srjd.v9i2.11994

Abstract

The Parang Rusak batik motif is one of Indonesia’s classical cultural heritages, originating from the Javanese royal courts and rich in philosophical values, such as strength, resilience, and the spirit of life’s struggle. Over time, this motif has undergone transformation not only in its visual form but also in its symbolic meaning, especially within the context of commercialization and adaptation in the modern creative industry. This study aims to analyze the transformation of both form and meaning in the Parang Rusak motif, with a particular focus on the works of Batik Hasan Bandung. Employing semiotic and historical approaches, this research explores how traditional motifs are creatively modified while preserving their philosophical essence. The findings reveal that Batik Hasan successfully sustains the symbolic meaning of the Parang Rusak motif through visual innovation that remains rooted in traditional principles. This transformation serves as an example of dynamic cultural adaptation, where the preservation of noble values can coexist with contemporary demands and creative evolution. This study contributes to strengthening public appreciation of batik as a living and evolving symbol of Indonesian cultural identity.
PERKEMBANGAN KESENIAN TUTUNGGULAN KAMPUNG SAMBAWA KABUPATEN TASIKMALAYA Wulandari, Wulandari; Cahyana, Agus; Falah, Asep Miftahul
ATRAT: Jurnal Seni Rupa Vol 9 No 3 (2021): EKSPLORASI DAN IMPLEMENTASI POTENSI RUPA
Publisher : Jurusan Seni Rupa ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/atrat.v9i3.1768

Abstract

The development of Tutunggulan art in Sambawa District Tasikmalaya is the title of this research, the purpose of which is to describe the general picture of the birth of traditional art Tutunggulan also the development of Tutunggulan art in Sambawa village. To dig up the data used qualitative research methods, and ethnography. Data collected through observation techniques, interviews and documentation. All data is processed with reduction, display and verification techniques. The findings and results of research on the development of Tutunggulan art that is about the origin, implementation, development, function, characteristics, meaning, cultural value, and efforts of the art Tutunggulan Sambawa village. This art is hereditary from generation to generation not only serves as a means of communication and entertainment but also as an expression of the ideology of Sambawa village people. Traditional art of Tutunggulan in Sambawa which is known to be ritual and sacred began to shift and little by little lost its function. Slowly, it began to grow less developed and abandoned by the supporting community. This condition can be said as a stage of the decline of the development of Tutunggulan art in Sambawa. Keywords: Tutunggulan Art, Sambawa Village, Traditional Art------------------------------------------------------------------------------------------Perkembangan kesenian Tutunggulan di kampung Sambawa Kabupaten Tasikmalaya merupakan judul dari penulisan makalah ini, tujuannya untuk mendeskripsikan mengenai gambaran umum lahirnya kesenian tradisional Tutunggulan juga perkembangan kesenian Tutunggulan dikampung Sambawa. Penulisan ini mengguna pendekatan antropologi budaya, yaitu proses pengumpulan data dan mencatat bahan-bahan guna mengetahui keadaan masyarakat (kelompok etnik) yang bersangkutan dalam keadaan sekarang tanpa melupakan masa lampau. Pembahasan makalah perkembangan kesenian Tutunggulan yaitu mengenai sejarah, ciri khas, makna, fungsi, dan nilai budaya local, serta persepsi dan pengaruh masyarakat, perkembangan juga upaya masyarakat dalam mempertahankan kesenian tradisional Tutunggulan di kampung Sambawa. Kesenian ini turun-temurun dari generasi ke generasi tidak hanya berfungsi sebagai alat komunikasi dan hiburan tetapi sekaligus juga untuk mengekspresikan wujud ideologi masyarakat kampung Sambawa. Kesenian tradisional Tutunggulan dikampung Sambawa yang dikenal bersifat ritual dan sakral mulai tergeser dan sedikit demi sedikit kehilangan fungsinya. Perlahan demi perlahan mulai kurang berkembang dan ditinggalkan oleh masyarakat pendukungnya. Kondisi ini dapat dikatakan sebagai tahap dari penurunan perkembangan kesenian Tutunggulan di kampung Sambawa. Kata kunci: Kesenian Tutunggulan, Kampung Sambawa, Kesenian Tradisional
BONEKA “MENONG” SEBAGAI IKON PURWAKARTA: PENGARUH MASYARAKAT TERHADAP WUJUD KERAMIK “MENONG” Futty, Andini; Cahyana, Agus; Falah, Asep Miftahul
ATRAT: Jurnal Seni Rupa Vol 9 No 3 (2021): EKSPLORASI DAN IMPLEMENTASI POTENSI RUPA
Publisher : Jurusan Seni Rupa ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/atrat.v9i3.1776

Abstract

The research in this paper aims to describe how the development, process of creation, anthropological concepts, and the influence of society on the form of "Menong" ceramics. This research is a qualitative descriptive study. Sources of data used are primary and secondary data. Data collection techniques used observation techniques, namely techniques used to collect data by seeing and hearing, interviews, namely data collection techniques by way of question and answer between researchers and sources, and documentation was needed to complete things that were not enough, in the form of documents or stored records. This study focuses on the culture and traditions that exist in the Plered Purwakarta community. The results of this study indicate that Kec. Plered has a very well-known traditional art, namely ceramics. Where the visual form of Plered ceramics has symbols that are interpreted and trusted by the surrounding community. "Menong" ceramics also have symbols that reflect the community and the region, namely the City of PurwakartaKeywords: Culture, Tradition, Belief, Symbol------------------------------------------------------------------------------------------Penelitian dalam makalah ini bertujuan untuk mendeskripsikan bagaimana perkembangan, proses penciptaan, konsep antropologi, dan pengaruh masyarakat terhadap wujud keramik “Menong”. Penelitian ini merupakan penelitian deskriptif kualitatif. Sumber data yang digunakan ialah data primer dan sekunder. Teknik pengumpulan data menggunakan teknik observasi yaitu teknik yang dipakai untuk mengumpulkan data dengan cara melihat dan mendengar, wawancara yaitu teknik pengumpulan data dengan cara tanya jawab antara peneliti dan narasumber, dan dokumentasi diperlukan untuk melengkapi hal-hal yang kurang cukup, berupa dokumen atau catatan tersimpanPenelitian ini difokuskan kepada kebudayaan dan tradisi yang ada pada masyarakat Plered Purwakarta. Hasil penelitian ini menunjukkan bahwa Kec. Plered memiliki seni tradisi yang sangat dikenal yaitu kerajinan keramik. Dimana bentuk visual keramik Plered memiliki simbol yang diartikan dan dipercayai oleh masyarakat sekitar. Keramik “Menong” juga memiliki simbol yang mencerminkan masyarakat dan daerahnya, yaitu Kota Purwakarta.Kata Kunci : Kebudayaan, Tradisi, Kepercayaan, Simbol
BUDAYA VISUAL SEBAGAI IDENTITAS KEARIFAN LOKAL MASYARAKAT PULAU SAMOSIR Desanto, Didik; Emilda, Nia; Cahyana, Agus
ATRAT: Jurnal Seni Rupa Vol 10 No 3 (2022): EKSISTENSI SENI DAN BUDAYA DALAM INTERPRETASI VISUAL
Publisher : Jurusan Seni Rupa ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/atrat.v10i3.2320

Abstract

Samosir Island, located in North Sumatra Province is one of the tourist destinations because it is known for its natural beauty, not only that Samosir Island is also known for its visual cultural diversity, as evidenced by the existence of visual culture centers on Samosir Island such as Huta Siallagan Village, Tourism Village The Sigale-gale Tomok culture, as well as the Tomok Batak museum make Samosir Island a local wisdom identity for the people of Samosir Island, especially those in the visual culture. This paper is part of the scope of Community Service activities carried out on Samosir Island which describes visual culture. The approach used is a qualitative approach with a descriptive method with the aim of describing the existing visual culture as the identity of the local wisdom of the people of Samosir Island.Keywords: visual culture, identity, local wisdom, Samosir island community----------------------------------------------------------------------------------Pulau Samosir terletak di Provinsi Sumatera Utara merupakan salah satu destinasi wisata karena dikenal dengan keindahan alamnya, tidak hanya itu Pulau Samosir juga dikenal dengan keragaman budaya visual yang dimiliki, terbukti dengan adanya sentra budaya visual yang ada di Pulau Samosir seperti Kampung Huta Siallagan, Desa Wisata Budaya Sigale-gale Tomok, serta museum Batak Tomok menjadikan Pulau Samosir memiliki identitas kearifan lokal bagi masyarakat Pulau Samosir khususnya yang ada pada budaya visual tersebut. Tulisan ini merupakan bagian dari cakupan kegiatan Pengabdian pada Masyarakat yang dilakukan di Pulau Samosir yang mendeskripsikan tentang budaya visual. Adapun pendekatan yang digunakan ialah pendekatan kualitatif dengan metode deskriptif dengan tujuan untuk mendeskripsikan budaya visual yang ada sebagai identitas dari kearifan lokal masyarakat Pulau Samosir.Kata Kunci: budaya visual, identitas, kearifan lokal, masyarakat pulau Samosir.
PROSES KREATIF FONNA MELANIA DALAM PENCIPTAAN MOTIF "MASAGI" BATIK LOKATMALA KOTA SUKABUMI JAWA BARAT Cahyani, Isma Awal Fitroh; Cahyana, Agus; Sudjana, Anis
ATRAT: Jurnal Seni Rupa Vol 11 No 1 (2023): INOVASI DAN APLIKASI PADA KARYA VISUAL
Publisher : Jurusan Seni Rupa ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/atrat.v11i1.2332

Abstract

The “Masagi” batik motif is the first batik motif produced by the Lokatmala batik house, created by a batik designer/craftsman named Fonna Melania. Initial and pre-designed ideas in the creation of “Masagi” motifs identify a problem or background in the creative process of creating unique and distinctive motifs. This study aims to describe (1) Fonna Melania’s creative process in creating the “Masagi” motif. (2) Fonna’s level of creativity in creating the “Masagi” motif. (3) Aesthetics of the “Masagi” motif. This research will use a qualitative descriptive method, with a theoretical approach to the psychology of art and aesthetics. Data were collected through interviews, observations and documentation and descriptive data analysis techniques through research data reduction, research data presentation and conclusion. Keywords: batik, “Masagi” motif, creative process, Fonna Melani ------------------------------------------------------------------------------------ motif batik “Masagi” merupakan motif batik pertama yang diproduksi oleh rumah batik Lokatmala, diciptakan oleh seorang desainer/pengrajin batik bernama Fonna Melania. Gagasan awal dan pradesain dalam penciptaan motif “Masagi” mengidentifikasi suatu masalah atau latar belakang dalam proses kreatif penciptaan motif yang unik dan khas. Penelitian ini bertujuan untukmendeskripsikan (1) Proses kreatif Fonna Melania dalam penciptaan motif “Masagi”. (2) Tingkat kreativitas Fonna dalam menciptakan motif “Masagi”. (3) Estetika motif “Masagi”. Penelitian ini akan menggunakan metode deskriptif kualitatif, dengan pendekatan teori psikologi seni dan estetika. Pengambilan data dilakukan melalui wawancara, observasi dan dokumentasi dan teknik analisis data secara deskriptif melalui cara reduksi data penelitian, penyajian data penelitian dan penarikan kesimpulan. Kata kunci: batik, motif “Masagi”, proses kreatif, Fonna Melania.
Co-Authors A. Syukur, Dudung Abda Abda Andini Futty Andri Indrawan Anis Sudjana Anis Sujana Arintan Gustina Mulyana Asep Miftahul Falah Awaludin Nugraha Azolla Degita Azis Balqis, Tiara Ratu Bambang Sapto Hutomo Cahyani, Isma Awal Fitroh Deni Yana Desi Tera Nurhasanah Didik Desanto Dudi Muhammad, Rizziq Ramadhan Emilda, Nia Evania Sarah Adinda Fachmi, Fachmi Farid Kurniawan Noo Zaman Futty, Andini Gani, Sangid Zaini Ghita Ghaida Hermawan, Haslisa Ika Rostika Irfan Sophan Himawan Isma Awal Fitroh Cahyani Kuntum Indah Purnama Sari Lilis Lisnawati M. Zaini Alif MAYANGSARI, ANISA Mohamad Zaini Alif N. A. Rumiasih Nagara, Martien Roos Nan Quddus, Sang Padi Nia Emilda Nugroho, Muhamad Prasatyo Paramitha Pebrianti Pratama, Aldi Adi Rahmat Mulyana Dali Rahmawati, Siti Shasinta Ramli, Zaenudin Reiza D. Dienaputra Rohmah, Fauziah sagara mata dewa, sagara mata dewa Sastrawan, Uding Setiawan Sabana Setiawan Sabana Silviyani, Evy Sri Mulyati, Evi Sriwardani, Nani Sudjana, Anis Teten Rohandi Verni Asvariwangi Vivi Marita Wulandini Wanda Listiani Widi Rahayu Wulandari Wulandari Yuda Junaedi Yudiana, Yudiana Zaini Gani, Sangid Zaman, Farid Kurniawan Noor