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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi RELEVAN : Jurnal Riset Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JURDIASRA CARONG: Jurnal Pendidikan, Sosial dan Humaniora Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEMA
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD Siti Rahayu Ningsih; Unggul Purwohedi; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.158 KB) | DOI: 10.55047/marginal.v1i1.5

Abstract

Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE M. Farian Thaib I.; Unggul Purwohedi; Diah Armeliza
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
FACTORS AFFECTING THE GROWTH OF MUDHARABAH DEPOSITS IN ISLAMIC BANKS IN INDONESIA Sasmita Purnamasari; Unggul Purwohedi; Tri Hesti Utaminingtyas
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1148

Abstract

This study examines the factors influencing the growth of mudharabah deposits in Islamic banks in Indonesia during the period of 2012-2020. The data used in this research is secondary data in the form of financial reports from registered and active Islamic Commercial Banks (BUS) under the supervision of the Financial Services Authority (OJK). The variables tested include both dependent and independent variables. Mudharabah deposits (DPS) are used as the dependent variable, while the interest rate (ITS), inflation rate (IFL), and Finance to Deposit Ratio (FDR) are the independent variables. Data processing in this study is conducted using Microsoft Excel, Eviews 9 program, and multiple linear regression analysis method for hypothesis testing. The findings of this research indicate that the inflation rate (IFL) has a significant impact on the growth of mudharabah deposits, while the interest rate (ITS) and Finance to Deposit Ratio (FDR) do not have a significant impact on the growth of mudharabah deposits.
Perancangan Sistem Pencatatan Keuangan Berbasis Microsoft Excel dan Standar Operasional Prosedur (SOP) atas Kas Keluar dan Masuk pada TK Islam Permata Bunda Fadya Safa Nabilla; Unggul Purwohedi; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.10

Abstract

Financial management in early childhood education institutions requires orderly recording systems and clear operational procedures. Based on the actual conditions at TK Islam Permata Bunda, several problems were identified in the financial recording system, which is still conducted in a simple manner, and the absence of formalized financial Standard Operating Procedures (SOPs) as work guidelines. Financial transactions are not yet recorded in a structured manner, are insufficiently documented, and have not resulted in systematic financial reports. These conditions potentially lead to irregular financial records and make it difficult for the school to conduct effective financial control. This study aims to design a Microsoft Excel–based financial recording system and develop financial SOPs tailored to the needs of TK Islam Permata Bunda. The research employed a development research method using the ADDIE approach, limited to the Analyze, Design, and Development stages. Data were collected through interviews, observations, and documentation. The results indicate that the designed Microsoft Excel–based financial recording system and financial SOPs can assist the school in managing financial records in a more orderly, systematic, and user-friendly manner.
Pelaporan Keuangan Digital untuk UMKM: Membuka Akses Pembiayaan untuk Mendukung SDG 8 Etty Gurendrawati; Muhammad Yusuf; Surya Anugrah; Unggul Purwohedi; Zakiyyah Riris Merbaka; Susan Fahirah; Yusuf Syaifulloh
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.186

Abstract

This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) by implementing a digital financial reporting system (DFR), thereby expanding access to financing and supporting the achievement of Sustainable Development Goal (SDG) 8, specifically inclusive and sustainable economic growth. The main problems of MSMEs in Bulak Village, Indramayu Regency are low financial literacy and limited access to financial institutions due to unstandardized and lack of transparency in financial reports. This program is implemented through a Participatory Action Research (PAR) approach with stages of socialization, training, technology implementation, mentoring, and continuous evaluation of MSMEs in Bulak Village, Indramayu. This service utilizes the POS-aksi application, commonly used by MSMEs, in a simulation that prepares artificial intelligence-based financial reports. The results of the activity showed that 80% of MSMEs were able to operate the digital reporting application independently, and 46% successfully applied for formal financing using digital financial reports. This activity not only improves managerial capacity and financial transparency but also empowers students through the implementation of the Independent Learning Campus (MBKM). Thus, DFR is a strategic solution to strengthen the competitiveness of MSMEs and encourage economic growth based on digital inclusion.
Pengaruh Pengungkapan Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Jenny Setyowati; Unggul Purwohedi; Muhammad Yusuf
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.540

Abstract

Setiap perusahaan tidak hanya berorientasi pada pencapaian laba, tetapi juga dituntut untuk memperhatikan tanggung jawab lingkungan sebagai bagian dari keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan tahunan. Pengambilan sampel dilakukan dengan teknik purposive sampling. Analisis data menggunakan regresi data panel dengan bantuan software E-Views. Hasil penelitian menunjukkan bahwa secara parsial kinerja lingkungan berpengaruh positif terhadap kinerja keuangan, sedangkan biaya lingkungan dan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan.
Pengaruh Pressure, Rationalization, Opportunity, dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud Niken Eka Rahayu; Unggul Purwohedi; Sri Zulaihati
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 2 No. 3 (2025): Juli-September, Education and Community
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jvwa0y07

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya fenomena kecurangan akademik, terutama sejak peralihan ke pembelajaran daring akibat pandemi Covid-19, Kecurangan akademik mencakup tindakan seperti menyontek, plagiarisme, dan bekerja sama saat ujian. Tujuan penelitian ini adalah untuk mengetahui apakah pressure berpengaruh terhadap academic fraud, rationalization berpengaruh terhadap academic fraud, opportunity berpengaruh terhadap academic fraud, dan penyalahgunaan teknologi informasi berpengaruh terhadap academic fraud. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan model kuesioner atau survei. Populasi merupakan mahasiswa Pendidikan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta Angkatan 2022 – 2024. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah proportional random sampling dengan jumlah 150 responden. Hasil penelitian ini menunjukkan bahwa pressure tidak berpengaruh signifikan terhadap academic fraud, rationalization berpengaruh positif dan signifikan terhadap academic fraud, opportunity tidak berpengaruh signifikan terhadap academic fraud, dan penyalahgunaan teknologi informasi berpengaruh positif dan signifikan terhadap academic fraud. Penelitian ini diharapkan menjadi referensi tambahan dalam pengembangan kajian di bidang pendidikan, dapat memberikan informasi bagi institusi pendidikan untuk mencegah academic fraud, meningkatkan kesadaran integritas akademik bagi mahasiswa Pendidikan Akuntansi sebagai calon pendidik, serta membantu dosen memahami faktor-faktor pendorong kecurangan guna mendorong upaya pencegahan yang lebih efektif.
Rancangan Website Mku-Pay: Sistem Informasi Akuntansi Penerimaan SPP di Kuttab Tahfizhul Qur’an Miftahu Khairil Ummah Kota Bekasi Heru Dwiyanto; Unggul Purwohedi; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.15

Abstract

This study aims to design MKU-Pay as an accounting information system for Sumbangan Pembinaan Pendidikan (SPP) receipt management at Kuttab Tahfizhul Qur’an Miftahu Khairil Ummah, Bekasi City. Previously, SPP payments and records were managed manually through WhatsApp, SPP cards, and Microsoft Excel, requiring considerable time and increasing the risk of data errors. The study employed a descriptive Research and Development (R&D) method. System development used Rapid Application Development (RAD), consisting of Requirements Planning, Design Workshop, implementation, testing, and socialization. Data were collected through observation, interviews, and documentation, while system analysis used the PIECES framework. The resulting multi-user MKU-Pay website includes student data, billing, payment transactions, virtual accounts, receipt recording, and transaction information. Black-box testing showed that the main functions operated according to the design and user requirements. MKU-Pay is expected to support more structured, effective, and efficient SPP receipt management.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Ayatulloh Michael Musyaffi; Hera Khairunnisa; Wahyu Wastuti; Unggul Purwohedi; Muhammad Yusuf; Rochma Sudiati; Christian Wiradendi Wolor; Maulana Amirul Adha
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Achmad Fauzi Adam Zakaria Aditya Pratama Afiffah, Annida Aji Ahmadi Sasmi Akbar Kurnianto Aldy Nova Ramadhoni Ali Abrori Andini Sih Afsari Utami Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Ayatulloh Michael Musyaffi Ayu Juwita Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Dhea Ananda Diah Armeliza Dicky Iranto Diena Noviarini Dini Destiara Ekaputri Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fadya Safa Nabilla Fathurohman, Muhammad Fatihah, Inggit Ukhti Fawazkha Salsa Binha Gatot Nazir Ahmad Gentiga Muhammad Zairin Hamidah . Hanna, Laurencia Audrey Hendrarini Suryaningtiyas Hera Khairunnisa Heru Dwiyanto I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia IGKA Ulupu Indah Muliasari Indra Pahala Jenny Setyowati Jessica Naomi Theodora Jihan Farsyadila Az-Zahwa Josua Sirait Kosasih, Fajar Gumilang Lasniroha, Magdalena M. Farian Thaib I. Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mardi Maulana Amirul Adha Mega Arthika Dewi Meria, Lista Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Nurul Muvida Radjaki Pirnando Pirnando Prameswari, Almira Dian Prameswari Puspitasari, Ananda Rachmadevi, Gita Astika Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Ricky Humisar Siahaan Rida Prihatni Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Rochma Sudiati Safariningsih, Ratna Tri Hari Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari sari budiarti Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Siti Rahayu Ningsih Sondang Salnika Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Surya Anugrah Susan Fahirah SYAMSUL HIDAYAT Thaib I., M. Farian Toba Antanov Simangunsong Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Wahyu Wastuti Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf Syaifulloh Zakaria, Adam Zakiyyah Riris Merbaka ⁠⁠Surya Anugrah