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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Proceedings Series on Social Sciences & Humanities Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Bambang Agus Pramuka
Universitas Jenderal Soedirman
Religion Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Village-Owned Enterprises in Improving Community Welfare in Gunungtawang Village, Selomerto District Romandhon Romandhon; Bambang Agus Pramuka; Puji Lestari
Proceedings Series on Social Sciences & Humanities Vol. 15 (2024): Proceedings of International Conference on Management, Accounting, Economics, and Bu
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v15i.936

Abstract

Background : The village-owned enterprise ( BUMDes ) "Sepoor Bridge" has been able to provide village revenue from the results of the clean water supply business unit, but has not been able to have a major influence on improving the general welfare of the community. Methods : This study used a descriptive qualitative approach, namely through observation, interviews, and documentation. Results : The Village-Owned Enterprise "Sepoor Bridge" still relies on one business unit and its revenue is still used to add equipment, channel installation tools, and payment for water sources. Conclusion : The Village-Owned Enterprise " Sepoor Bridge " can help the community save on clean water costs and make it easier to get it.
TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS Sully Kemala Octisari; Bambang Agus Pramuka; Puji Lestari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.633

Abstract

Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometrix R-package. A search in the Scopus database was carried out with the keyword "carbon disclosure" and produced 443 search results. The results of the bibliometric analysis show that research trends in the field of carbon disclosure have experienced steady growth over the last 10 years with authors from Australia and the United States dominating. Articles in the field of Carbon disclosure focus a lot on two main themes, diclosure related to carbon emissions and climate change as the causal factors for disclosing this information.
The Influence of Competency, Independency, and Professionalism on Audit Quality: (Empirical Study in Accounting Firms in Central Java) Dewi Kartika; Bambang Agus Pramuka
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.58

Abstract

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques uses regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.
Melalui Lensa Ketuhanan: Integrasi Kinerja Keuangan dan Maqasid al-Shariah dalam Perbankan Syariah Sutihat; Bambang Agus Pramuka
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.13778

Abstract

This study examines the impact of financial performance and maqasid al-shariah realization on the firm value of 12 Islamic commercial banks in Indonesia from 2016 to 2022, with a total of 84 observations. Using panel data regression and secondary data from audited reports and sustainability disclosures, the findings reveal that the Capital Adequacy Ratio (CAR) negatively and significantly affects firm value, while Return on Assets (ROA) shows no significant effect. Both Non-Performing Financing (NPF) and the Operating Expense to Operating Income ratio (BOPO) have a significant negative impact. Meanwhile, maqasid al-shariah realization does not significantly influence firm value. These results suggest that in Islamic banking, firm value is more closely linked to operational efficiency and financing risk management than to capital adequacy, profitability, or maqasid compliance. The findings align with Quranic principles, Stakeholder Theory, and maqasid al-shariah theory, highlighting justice, efficiency, and social responsibility. This study provides strategic insights to strengthen governance and develop value-based policies for a more sustainable Islamic financial ecosystem.
Co-Authors Agung Praptapa Anak Agung Gede Sugianthara Aris Susetyo Dewi Kartika Dewi Kartika Eliada Herwiyanti Icuk Rangga Bawono Ina Mutmainah Irwan Prasetyo Izhar Allessandria Mardini Negina Kencono Putri Octisari, Sully Kemala Poppy Dian Indira Kusuma Puji Lestari Rizki Farianti Robertus Aryo Kusumo Widodo Romandhon Romandhon Sugiarto Suhartinah Suhartinah Suliyanto . Susilowati, Dewi Sutihat warsidi warsidi Wita Ramadhanti