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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIKA: Jurnal Ilmu Keuangan dan Perbankan Indonesian Journal Of Business And Economics ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) FINANCIAL : JURNAL AKUNTANSI JASS (Journal of Accounting for Sustainable Society) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Medikonis Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika Review of Applied Accounting Research CITAKARYA Jurnal Pengabdian Masyarakat Dimas Canthing
Purnama, Dendi
Universitas Kuningan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Material Flow Cost Accounting to Enhance Sustainable Development: A Green Accounting Perspective Maulana, Yusup; Purnama, Dendi; Rahmawati, Teti
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25011

Abstract

This study examined the impact of material flow cost accounting, corporate social responsibility, and green accounting on sustainable development. The contribution of this research includes (1) adding literature and insight into the impact of the application of material flow cost accounting, corporate social responsibility, and green accounting perspective on sustainability development, (2) contributing ideas for the government to establish policies or regulations to formulate sustainable development plans in the company in the form of mandates by applicable laws and regulations and related laws,   (3) Provide input for companies in determining policies related to the implementation of green accounting, material flow cost accounting in supporting sustainable development. The research method uses descriptive and verification methods. The population in this study is coal companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a total of 26 companies. The final sample obtained as many as 100 observations from 2016-2020. The results found that material flow cost accounting, corporate social responsibility, and green accounting significantly positively affect sustainable development. The implications of this research can create far-reaching positive impacts, helping companies make decisions to prepare for sustainable development.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI MYOB SEBAGAI UPAYA PENINGKATAN KOMPETENSI SISWA SMK KARYA NASIONAL KUNINGAN Dendi Purnama; Amir Hamzah
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.171

Abstract

Competency improvement is very necessary for SMK students for accounting majors in preparing financial statements based on the MYOB application. To improve these competencies, training is needed to hone students' skills in preparing financial statements based on the MYOB application.  The purpose of this service activity is to improve the competence of SMK Karya Nasional students in preparing financial statements based on the MYOB application. General output of the training conducted to students of SMK Karya Nasional Kuningan in improving skills and competencies in the preparation of financial statements based on the MYOB-19 application as a provision to face accounting competency tests and the world of work. Participants who attended this activity were 30 people consisting of students majoring in Accounting at SMK Karya Nasional. The methods used in the implementation of service are training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The service will be held on August 22, 2023. The results of this activity improve the skills of grade XI students majoring in accounting at SMK Karya Nasional to compile financial statements using the MYOB application. This is evidenced by their ability to enter transactions into the MYOB application
PRUDENCE ACCOUNTING: THE ROLE OF FINANCIAL DISTRESS, FREE CASH FLOW, AND CAPITAL INTENSITY IN ACCOUNTING DECISIONS Warhaeti, Heti; Rahmawati, Teti; Purnama, Dendi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.218-233

Abstract

The Study analyzes the influence of financial distress, free cash flow, and capital intensity on prudent accounting. The research methods used are descriptive and verification methods. The population in this research is the 57 metal & mineral mining subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The final sample was obtained from as many as 46 companies through the purposive sampling method, where the research was conducted for four years. The data collection technique used was non-participant. The analysis technique used is panel data regression analysis. The research results show that financial distress, free cash flow, and capital intensity influence accounting prudence. Economic distress, free cash flow, and capital intensity significantly positively affect prudence accounting.
PENGUATAN EKONOMI DESA CIPAJANG MELALUI IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN Hamzah, Amir; Wiharno, Herma; Suhendar, Dadang; Purnama, Dendi
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 3 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i3.236

Abstract

Community service is an important effort to improve the quality of life and the economy of the community, especially in rural areas. This activity was conducted in Cipajang Village, Banjarharjo District, Brebes Regency, Central Java, with the aim of enhancing the understanding of micro, small, and medium enterprises (MSMEs) participants about basic accounting and financial management. The partners in this community service initiative consisted of 30 local MSME participants who actively engaged in the training. The implementation method included delivering theoretical material on basic accounting principles, practical sessions on transaction recording, and evaluations through pre-tests and post-tests to measure participants' knowledge improvement. The results indicated that the training successfully increased participants' knowledge, with average post-test scores significantly higher than those of the pre-tests. Additionally, feedback from participants showed a high level of satisfaction and a strong desire to attend follow-up training sessions. Despite some challenges, such as time constraints, this activity is expected to positively impact the economic empowerment of the village community. Through this program, it is hoped that MSME participants in Cipajang Village can become more self-sufficient and enhance their competitiveness in the local market. Keywords: Community service; accounting; MSME participants; Cipajang Village; financial.
STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN PERTUMBUHAN ASET TERHADAP KEBIJAKAN DIVIDEN Oktaviatin, Nur Laeli; Wiharno, Herma; Purnama, Dendi
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.v10i2.10895

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, public ownership, debt policy, and asset growth on dividend policy. Using descriptive and verification methods, this research focuses on food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. From an initial population of 30 companies, 22 companies were selected as samples through purposive sampling method. The results of the analysis show that managerial ownership, institutional ownership, public ownership, debt policy, and asset growth have a positive and significant effect on dividend policy. These findings reinforce agency and signaling theories, showing how ownership factors and financial policies play a role in influencing corporate dividend decisions
Pengaruh Free Cash Flow, Leverage, Konservatisme Akuntansi dan Kompensasi Eksekutif Terhadap Manajemen Laba Nurmaya, Maya; Purnama, Dendi; Nurfatimah, Siti Nuke
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18645

Abstract

The purpose of this research to analyze and prove empirical facts and produce a model that can explain the influence of free cash flow, leverage, accounting conservatism and executive compensation on earnings management. The population in this research is 76 energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used purposive sampling technique, so that the final sample obtained was 44 companies or 220 observation data. The data analysis technique used is panel data regression analysis. The results showed that leverage and executive compensation have a positive and significant effect on earnings management, accounting conservatism has a negative and significant effect on earnings management, while free cash flow has a positive and insignificant effect on earnings management.
INTEREST IN THE PUBLIC ACCOUNTANT PROFESSION: THE ROLE OF MOTIVATION AS MODERATION Nurhayati, Enung; Purnama, Dendi; Nurhayati, Neni; Rahmawati, Teti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10100

Abstract

ABSTRACTThis research aims to examine the influence of job market considerations, professional recognition, professional training and self-efficacy on interest in choosing the profession of Public Accountant and examine the influence of motivational variables as a moderator on interest in choosing a profession as a public accountant. The data used is primary data collected by filling out questionnaires to 317 respondents. The research results found that job market considerations, professional recognition, professional training have a significant positive impact on interest in choosing a profession as a public accountant. However, self-efficacy has a significant negative effect on Interest in the Public Accounting Profession. Motivation strengthens the influence of job market considerations, professional training recognition, self-efficacy on interest in choosing a profession as a public accountant. The implications of the results of this research indicate that students tend to choose the profession of public accountant by looking at good job opportunities and economic considerations.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pertimbangan pasar kerja, pengakuan profesional, pelatihan profesional dan efikasi diri terhadap minat memilih Profesi Akuntan Publik dan menguji pengaruh variable motivasi sebagai moderasi terhadap minat memilih profesi sebagai akuntan publik. Data yang digunakan adalah data primer yang dikumpulkan dengan pengisian kuesioner kepada 317 responden. Hasil penelitian menemukan bahwa pertimbangan pasar kerja, pengakuan profesional, pelatihan profesional memiliki dampak positif yang signifikan terhadap minat memilih profesi sebagai akuntan publik. Namun, efikasi diri memiliki efek negatif yang signifikan terhadap Minat Profesi Akuntan Publik. Motivasi memperkuat pengaruh pertimbangan pasar kerja, pelatihan profesional pengakuan, efikasi diri terhadap minat memilih profesi sebagai akuntan publik Implikasi dari hasil penelitian ini menunjukkan bahwa mahasiswa cenderung memilih profesi akuntan publik dengan melihat peluang kerja dan pertimbangan ekonomi yang baik.
Pelatihan Optimasi Digital melalui Media Sosial sebagai Kiat Bertahan di Masa Pandemi bagi Kelompok UP2K Desa Sembawa Kecamatan Jalaksana Nurhayati, Neni; Suhendar, Dadang; Purnama, Dendi
Empowerment Vol. 4 No. 03 (2021): empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v4i03.5176

Abstract

The UP2K group in tips for surviving the pandemic has not yet optimized digital opportunities through social media. The limited activities cannot be adapted into offline form by optimizing the use of social media. The method used in the implementation of the service is training using technical information presentation and simulation methods as well as mentoring with individual and classical approaches. The implementation of the service will be carried out in November 2021 for 3 (three) days starting from November 15, 2021 to November 17, 2021. From the results of this activity, all participants who are members of the UP2K PKK group responded very well and understood the material presented regarding digital optimization through social media. . Positive changes can be seen after doing this activity. It can be seen from the participants who initially still cannot use social media optimally, can turn into people who are able to use social media optimally and wisely. 
Inflation Moderating Effect on Factors Affecting Stock Price Volatility Widianegsih; Dede Djuniardi; Dendi Purnama
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16758

Abstract

This study aims to empirically test how the influence of asset growth, stock trading volume, dividend policy and leverage on stock price volatility with inflation as a moderating variable, in companies that are inconsistently settled in the LQ45 Index. The research sample includes 25 companies, comprising 125 observational data points collected over the period 2019–2023. Hypothesis testing was conducted using moderated regression analysis. The results indicate that the model is fit, with findings showing that asset growth, dividend policy, and leverage have a negative effect on stock price volatility. In contrast, trading volume has a positive effect on stock price volatility. Furthermore, inflation is proven to moderate the effects of all independent variables on stock price volatility. This study contributes to the literature on stock price volatility by offering a new approach through the incorporation of a moderating variable.    Keywords: Stock Price Volatility; Asset Growth; Stock Trading Volume; Dividend Policy; Leverage
Pemberdayaan Masyarakat Melalui Keterampilan Copywriting Sebagai Sarana Promosi Dan Edukasi Febriansyah, Yudi; Purnama, Dendi; Nurhandika, Arief
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2418

Abstract

Program pengabdian masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kemampuan masyarakat dalam memanfaatkan keterampilan copywriting sebagai sarana promosi dan edukasi di era digital. Permasalahan utama yang dihadapi masyarakat adalah keterbatasan dalam mengelola media sosial dan merancang konten promosi yang persuasif, sehingga potensi produk lokal dan pesan edukatif kurang tersampaikan secara efektif. Metode pelaksanaan kegiatan dilakukan melalui pendekatan partisipatif dan praktis-aplikatif. Hal ini bertujuan agar peserta tidak hanya memahami teori, tetapi juga mampu mengaplikasikan keterampilan yang diperoleh dalam kehidupan sehari-hari Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan masyarakat dalm menyusun pesan promosi dan edukasi berbasis copywriting. Produk lokal yang dihasilkan mampu dipasarkan dengan lebih profesional, sementara pesan edukatif dapat disampaikan dengan bahasa yang sederhana namun persuasif. Program ini berkontribusi pada peningkatan literasi digital, penguatan branding lokal, serta membuka peluang peningkatan ekonomi masyarakat. Dengan demikian, keterampilan copywriting dapat menjadi solusi strategis untuk pemberdayaan masyarakat, tidak hanya sebagai sarana promosi produk, tetapi juga sebagai media edukasi yang berkelanjutan.
Co-Authors Aliasari Aliasari Amir Hamzah Amir Hamzah Anis Syifa Arum Sekaraji Awanda Nirwana Ayus Ahmad Yusuf Dadang Suhendar Dede Djuniardi Dede Djuniardi Devi Melinda Eliada Herwiyanti Enung Nurhayati Enung Nurhayati, Enung Epi Apriyanti Febriansyah, Yudi Harjadi, Dikdik Herma Wiharno Iis Sulistiyowati Ikeu Nurjanah Isyah Jamiatus Sholihah Juwita Juwita Margani Pinasti Maulana, Yusup Mochamad Yusuf Taofik Mustika Mustika Neni Nurhayati Nurfatimah, Siti Nuke Nurhandika, Arief Nurmaya, Maya Oktaviani Rita Puspasari Oktaviatin, Nur Laeli Rahmawati, Dina Fitri Rahmawati, Teti Rinda Apriliani Sari, Widya Priska Siti Hasanah Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Rahayu Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Warhaeti, Heti Widianegsih Yashinta Markina