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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Riset Akuntansi Terpadu Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Inkubis: Jurnal Ekonomi dan Bisnis Pena Dimas Basic and Applied Accounting Research Journal Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Inaba of Community Services Journal Glow: Jurnal Pengabdian Kepada Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Amir Hamzah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ERROR CORRECTION MODEL APPROACH AS A DETERMINANT OF STOCK PRICES Dewi Fatmasari; Dikdik Harjadi; Amir Hamzah
TRIKONOMIKA Vol 21 No 2 (2022): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.448 KB) | DOI: 10.23969/trikonomika.v21i2.6968

Abstract

The short-term and long-term effects of ROI, EPS, PER Inflation, SBI, Exchange Rate, and GDP on the stock price are the focus of this study. The study's data came from company financial statements, including the Indonesian Stock Exchange Index LQ45. The stationarity test, the classical assumptions test, the cointegration test, and the error correction model test was utilized in this study's statistical analysis. KURS and SBI had a positive effect on stock prices in the short term, but there is no effect in the long term, and inflation and GDP do not affect the stock price both in the short term and in the long term, according to this study. As a result, investors and businesses can use this study's contribution as a point of reference when considering factors that have a short-term and long-term impact on stock prices.
PELATIHAN LITERASI KEUANGAN PADA ERA COVID-19 DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA Amir Hamzah; Herma Wiharno; Teti Rahmawati; Odang Supriatna
Journal of Entrepreneurship and Community Innovations Vol 1 No 1 (2022): AGUSTUS 2022
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i1.21

Abstract

Community service was carried out on PKK Mother Nurul Huda Awirarangan Village, Subdistrict and Kuningan Regency, West Java. This activity aims to provide knowledge and understanding of financial literacy in the covid-19 era to housewives who are members of the PKK Nurul Huda organization. The training materials provided are about planning, recording about family income and expenditure and simple reporting in the form of bookkeeping, the existence of dissuction and Q&A activities between speakers and participants to make socialization and training conditions run well and actively. This activity was carried out in two places, namely the Multipurpose Building and the Village Meeting Room with a total of about 15 participants and still tried to follow health protocols during the covid-19 pandemic. The results of socialization and training activities participants are able to know and be skilled about family financial management and are expected to be able to be applied in their daily lives. Keywords: Financial Literacy, Financial Management, Family Finance, PKK Nurul Huda
Factors Affecting Cloud Accounting Adoption In SMEs Amir Hamzah; Dadang Suhendar; Agus Zainul Arifin
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1520

Abstract

This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using Smart PLS 3.00. The results of the study indicate that Complexity, Security, Top Management Support, Adequate Resources, Competitive Pressure, Pressure from Trading Partners, Coercive Pressure, Government Support, and Provider Support significantly influence the adoption of cloud accounting. On the other hand, Compatibility, Relative Advantage, and IT Competence do not significantly affect the adoption of cloud accounting.
MENGURAI RAHASIA NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PENJUALAN Dendi Purnama; Amir Hamzah
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.420

Abstract

This study aims to determine the effect of capital structure, dividend policy and sales growth on company value. This study used descriptive and verifiative methods. The population in this study is 25 mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. The sampling technique used is a purposive sampling technique with a sample of 23 companies from the period 2017 to 2022 as many as 138 observational data. The analysis technique uses panel data regression using the Eviews analysis tool. The results showed that capital structure negatively affects company value, dividend policy and sales growth have a significant positive effect on company value. The implications in this study provide useful insights for company management in making smarter and directed financial and operational decisions towards increasing company value
Analysis of Determinants Influencing Transfer Pricing Herma Wiharno; Lia Dwi Martika; Amir Hamzah; Tia Septiani

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v10i2.4178

Abstract

English VersionThis research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The method used in this research is descriptive and verificative with quantitative data. The population of this research is mining companies listed on the IDX from 2018 to 2020, consisting of 47 companies with a sample size of 35 companies. The data collection technique used in this research is nonpartisan observation using logistic regression analysis. Taxes, bonus mechanisms, tunneling incentives, and firm size have a significant simultaneous effect on the decision to engage in transfer pricing. Taxes have a significant positive effect on the decision to engage in transfer pricing. Bonus mechanisms have a significant positive effect on the decision to engage in transfer pricing. Tunneling incentives have a significant positive effect on the decision to engage in transfer pricing. Firm size has a significant positive effect on the decision to engage in transfer pricing. Versi IndonesiaPenelitian ini bertujuan mnguji peran pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan terhadap pilihan melakukan transfer pricing pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) 2018-2020. Penelitian ini tergolong penelitian deskriptif dan metodologi verifikasi dengan data kuantitatif. Adapun populasi penelitian berjumlah 47 sedangkan sampel ppenelitian berjumlah 35 perusahaan. Metode pengumpulan data yang digunakan adalah observasi non-partisan melalui analisis regresi logistik. Pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan berpengaruh secara simultan pada transfer pricing. Selanjutnya hasil pengaruh parsial antaralain; Pajak, Mekanisme bonus dan ukuran perusahaan mempunyai pengaruh positif yang signifikan terhadap keputusan melakukan transfer pricing. Insentif tunneling mempunyai dampak positif yang signifikan pada transfer pricing
Literasi Keuangan Dan Inklusi Keuangan Syariah Di Kalangan Tenaga Pendidik Kabupaten Kuningan Amir Hamzah
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 2, Oktober (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.76

Abstract

This research aims to examine indicators that financial literation and sharia financial inclusion. The object of this research is the education staff in Kuningan Regency. The data collection technique used questionnare model with random sampling technique of 200 respondent. The research method is quantitative and the data analysis tool used Structural Equation Modeling (SEM) with Software Lisrel. The results of this study is financial attitude significant positive on Sharia financial inclusion, financial behavior significant positive on Sharia financial inclusion, and financial knowledge significant positive on Sharia financial inclusion.
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN USAHA BERBASIS AKUNTANSI UMKM Amir Hamzah; Enung Nurhayati; Dadang Suhendar
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.141

Abstract

Para pelaku UMKM di Desa Ancaran Kecamatan Kuningan belum memahami mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman para pelaku UMKM mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Metode yang digunakan dalam pelatihan ini adalah cermah, diskusi, praktek atau simulasi. Peserta kegiatan ini sebanyak 23 orang pelaku UMKM di Desa Ancaran. Hasil dari kegiatan pengabdian ini yaitu terjadi peningkatan atas pemahaman mengenai perencanaan dan pengelolaan keuangan berdasarkan hasil nila postest, pretest dan evaluasi responden. Peserta menilai bahwa pelatihan ini dapat memberikan manfaat berupa peningkatan pengetahuan, keterampilan diri dalam pengelolaan keuangan, dengan berbagai metode abaik ceramah, praktik dan diskusi, peserta juga menilai bahwa pemateri atau narasumber sangat baik dalam penguasaan metode dan materi.
PELATIHAN EXCELENSI KEUANGAN SMK MENGASAH KETERAMPILAN LAPORAN KEUANGAN DENGAN SPREADSHEET Amir Hamzah; Dendi Purnama
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.668

Abstract

This community engagement initiative aimed to enhance the competence of Vocational School (SMK) students in preparing financial reports using spreadsheets. In this endeavor, we collaborated with an SMK in Kuningan Regency to organize training and practical sessions. The evaluation results demonstrated a significant improvement in students' understanding of financial reports.Before the training, the average exam score of students was 65, with only 75% of students passing the basic financial report knowledge exam. Following the training, the average exam score increased to 85, and the pass rate surged to 95%. These outcomes reflect the success of the training in improving students' comprehension and equipping them with practical skills necessary in the workforce.The significance of these results lies in the enhanced competence of SMK students in preparing financial reports, a skill highly sought after in today's business world. The success of this training attests to the tangible benefits of collaboration between educational institutions and the community in enhancing the quality of education and preparing students for their careers
Economic Empowerment of Households through Financial Management Training in Ciputih Village Amir Hamzah; Lia Dwi Martika; Oktaviani Rita Puspasari; Siti Nurfatimah
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.275

Abstract

Empowerment of Household Economics Through Financial Management Training in Ciputih Village is an effort to enhance household financial capabilities to drive economic stability and community resilience. Through tailored interactive workshops, the initiative introduced basic financial concepts, budget planning, savings, and investment strategies to the residents. Post-activity evaluations revealed improved financial understanding and better decision-making, evidenced by increased savings, enhanced budget allocation, and a heightened interest in entrepreneurship. The outcomes underscore the significance of financial education at the community level, strengthening not only individual aspects but also the overall village economy. Thus, empowerment through financial literacy aids not just households but also stimulates sustainable economic growth in rural communities.
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Annisaa, Nuraini Arief Rahman Ayus ahmad Yusuf Chintia Fitriani Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dendi Purnama Dewi Fatmasari Dina Nurochmah Dwi Martika, Lia Dzikro Hillyatul Aulia Eiva Nurcahyani Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Febriansyah, Yudi Firda Andini Nurfa’ijah Hadri Kusuma Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Iman Teguh Indriyani Indriyani Intan Tansyah Garmanah Lia Dwi Martika Mohamad Rizky Nani Sumarni Nani Sumarni Neni Nurhayati Nopiyanti, Hilda Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Nurfatimah, Siti Nuke Nurhandika, Arief Nurhandika, Arief Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rahmasari, Sani Raka Suryana Talenta Reza Hibar Pangestu Rika Nugraha Riska Riska Rizki Indrawan Sani Rahmasari Sindi Aprilia Siti Nuke Nurfatimah Siti Nurfatimah Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Thifal Amatul Hadi Tia Septiani Vikka Nurmunasyaroh Yudi Febriansyah