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All Journal JRA: Jurnal Riset Akuntansi Jurnal Agregasi Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) Healthy Journal International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Artificial Intelligence and Digital Business Journal of Economics and Business (JECOMBI) Jurnal Pengabdian Tri Bhakti Indonesian Journal of Innovation Multidisipliner Research
Ari Bramasto
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Langlangbuana Bandung
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Meningkatkan Partisipasi Pondok Pesantren dalam Penyampaian Laporan E-SPT Wajib Pajak Orang Pribadi dengan Program 3C di Tengah Pandemi Covid-19 Bramasto, Ari; Harissa, Puti; Anggrahini, Muliastuti
Jurnal Pengabdian Tri Bhakti Vol 2 No 2 (2020): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v2i2.1601

Abstract

The Click, Call, and Counter (3C) program is considered capable to accelerate the realization of services through electronic channels. Moreover, electronic channels, such as telephone, chat, email, and others opened by the Direktorat Jenderal Pajak are greatly utilized by taxpayers ahead of the deadline for reporting the annual SPT which ends on April 30, 2020. Later, electronic services will be the first to be used independently (Click). If there are any difficulties, you can immediately ask for help through the contact center (Call), and if you still need services directly, taxpayers can come directly to the tax office (Counter). The survey results using a questionnaire, from 25 participants who took part in the socialization. 23 (92%) participants could use e-SPT reporting independently, while the remaining 2 (8%) participants had not been able to use online facilities, constrained by limited knowledge related to internet use.
Penggunaan Modifikasi dan Promosi Produk Pada Pengusaha Catering di Kecamatan Antapani Kota Bandung Sadikin, Taufik; Bramasto, Ari; Anggadini, Sri Dewi
Jurnal Pengabdian Tri Bhakti Vol 4 No 2 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v4i2.2101

Abstract

Srirahayu catering is located in Antapani Kulon, Kec. Antapani, Bandung City, West Java. The location of the business being carried out is a strategic area, located near the market which ultimately makes it easier for business owners to obtain raw materials, in terms of marketing this area is close to transportation facilities as well as easy access to the main road. The preliminary survey conducted found several problems that occurred in Srirahayu catering include the lack of knowledge of product modification, difficulties in carrying out promotions, limited product marketing problems. We hope that the community service program that we run is able to socialize the use of cardboard food packaging and help partners promote their products through social media
Penerapan Akuntansi Sederhana pada Pembuatan Laporan Keuangan Mesjid Al-Muttaqin di Lembang Kabupaten Bandung Barat Bramasto, Ari; Soetiman, Enang Narlan; Surtikanti
Jurnal Pengabdian Tri Bhakti Vol 4 No 2 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v4i2.2102

Abstract

Mosque: Al-Muttaqin in, Lembang District, West Bandung, West Java 40391, is one of the mosques in the West Bandung Regency area and in general the mosque moves to serve the needs of the general public in terms of worship. preparation of financial reports and do not yet have the means of a simple accounting program, and need assistance to prepare financial reports. The implementation of community service is willing to try to make simple mosque financial reports with the Excel application
Strategi Pemasaran dalam Peningkatan Penjualan Boneka pada Pengusaha Toko Boneka di Kecamatan Sukajadi Kota Bandung Pratidhina, Puti Harissa; Bramasto, Ari; Suhayati, Ely
Jurnal Pengabdian Tri Bhakti Vol 4 No 2 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v4i2.2103

Abstract

Bonsuka is a doll business brand located in the Sukamulya area, Sukagalih Village, Sukajadi District, Bandung. The preliminary survey conducted identified problems at the Doll Shop, including that so far Bonsuka did not have a marketing strategy that was recorded according to external and internal conditions at the company to prevent changes in the business environment, sales volume has not been maximized due to the Covid-19 pandemic which has been going on for 2 years more.. Hope The community service program that we hope will be able to socialize marketing strategies in increasing sales and provide assistance to partners introducing their products through social media
Quality of Financial Reporting: Importance of Quality in Accounting Information System and Information Technology Bramasto, Ari; Amelia, Alya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2874

Abstract

Quality of information system and information technology are two important factors in developing the quality of financial reporting. Functional accounting information system can produce accurate, relevant, and timely information. On the other hand, optimal information technology can support the accuracy of financial data arrangement along with information integrity and security. The purpose of this study is to determine the contribution and influence of the quality of information system and information technology on the quality of financial reporting implemented in the National Land Agency of Bandung Regency. The study uses a quantitative approach with collected primary data through questionnaires and data processing using SmartPLS 4.1.1.2. The results show that the quality of accounting information system contributes 46,9% to the quality of financial reporting while information technology contributes 51.2%.
Study of Inventory Control and Quality Control of Raw Materials Haryadi, Dudi; Bramasto, Ari
Almana : Jurnal Manajemen dan Bisnis Vol 7 No 3 (2023): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v7i3.2396

Abstract

The research entitled The Influence of Product Quality and Promotion on Purchasing Decisions is a study of how big the influence of the quality of the products produced by the company and the promotional activities carried out to support marketing, resulting in purchasing decisions made by consumers. This research uses a descriptive and verification research design, with quantitative testing research methods. Descriptive analysis in this research uses continuum line analysis and verification analysis uses path analysis. The results of the analysis show that the quality of the products produced by the company is in the moderately improved category, this is supported by promotional activities carried out by the company which are considered quite good by respondents. Judging from the relationship and the magnitude of the influence between the variables studied, it shows that the quality of the product and promotions, both simultaneously and partially, have a positive relationship and have a significant influence on consumer purchasing decisions. Of the two variables studied, product quality has a greater influence than promotion on consumer purchasing decisions.
The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services Bramasto, Ari; Pertiwi, Mentari Puteri; Kristiana, Emelia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2487

Abstract

Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal control on the effectiveness of health services at Santo Yusup Hospital. The study used a quantitative approach that was analyzed descriptively, and verifiably. The population is outpatients and inpatients at Santo Yusup Hospital Bandung. The samples used were 338 patients. The results of this study stated that operational audit and internal control, each of which had a significant effect on the Quality of Service at Santo Yusup Hospital with a very weak category.
Pengaruh Return on Asset (ROA) dan Earning per Share (EPS) terhadap Harga Saham Danang Dwi Prasetyo; Ari Bramasto; Taufik Sadikin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9128

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) terhadap harga saham perusahaan sektor healthcare yang terdaftar di BEI periode 2021–2024. Metode deskriptif verifikatif dengan pendekatan kuantitatif digunakan. Data sekunder laporan keuangan tahunan dikumpulkan dari BEI. Populasi 38 perusahaan healthcare dengan 387 laporan keuangan. Purposive sampling menghasilkan 20 perusahaan sampel (80 observasi selama 4 tahun). Analisis menggunakan regresi data panel EViews 12. Pemilihan model melalui Uji Chow, Hausman, dan Lagrange Multiplier menetapkan Random Effect Model (REM) sebagai model terbaik. Uji asumsi klasik menunjukkan residual normal (Jarque-Bera prob=0,1896) dan bebas multikolinearitas (VIF<10). Hasil uji t parsial (α=5%): ROA tidak berpengaruh signifikan terhadap harga saham (t-hitung -0,3673 < t-tabel 1,991; prob=0,7144>0,05). EPS juga tidak berpengaruh signifikan (t-hitung -1,4627 < 1,991; prob=0,1476>0,05). Secara individual, koefisien ROA -0,9568 dan EPS -6,5088, namun keduanya tidak signifikan secara statistik. Temuan ini mengindikasikan bahwa pasar modal Indonesia periode pasca pandemi lebih responsif terhadap faktor non-keuangan. Koefisien determinasi R-squared 0,0447 menunjukkan ROA dan EPS hanya mampu menjelaskan 4,47% variasi harga saham. Sisanya 95,53% dipengaruhi faktor lain seperti rasio keuangan, makroekonomi, dan sentimen pasar. Kesimpulan: secara parsial ROA maupun EPS tidak berpengaruh terhadap harga saham perusahaan healthcare BEI periode 2021–2024. Implikasinya, investor tidak sebaiknya hanya mengandalkan kedua rasio tersebut dalam keputusan investasi saham.
PENGARUH DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURNOVER (TATO) DAN RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN SUBSEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Muhammad Fadly; Ari Bramasto; Muhamad Hidayat
Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i2.2774

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Total Assets Turnover (TATO) dan Return on Assets (ROA) terhadap Price to Book Value (PBV) pada perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. DER rasio keuangan yang menunjukkan perbandingan antara jumlah utang (liabilitas) perusahaan dan modal sendiri (ekuitas) TATO mencerminkan tingkat efisiensi bagaimana perusahaan menggunakan keseluruhan aset dalam menciptakan kapasitas penjualan. ROA rasio yang digunakan untuk mengukur seberapa efektif perusahaan menghasilkan laba bersih dari total asetnya. PBV rasio yang digunakan untuk mengukur tingkat harga saham apakah overvalued atau undervalued. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan pada 10 perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia periode tahun 2021-2024 yang dipublikasikan melalui situs www.idx.co.id dan website pada masing-masing perusahaan. Metode penentuan sampel yang digunakan Purposive Sampling dengan memperoleh sampel 10 perusahaan subsektor otomotif dan komponen. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis verifikatif dengan menggunakan analisis model regresi data panel, uji asumsi klasik, uji koefisien determinasi, uji hipotesis dengan menggunakan uji parsial (uji t) dan uji simultan (uji f). Dalam menganalisis data penelitian ini menggunakan aplikasi program alat bantu analisis statistika Eviews versi 12. Berdasarkan hasil penelitian diperoleh bahawa DER dan TATO secara parsial tidak berpengaruh terhadap PBV. ROA secara parsial berpengaruh positif dan signifikan terhadap PBV. Secara simultan DER, TATO dan ROA tidak berpengaruh terhadap PBV pada perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia periode 2021-2024.
Pengaruh Kecanggihan Teknologi Informasi dan Kompetensi Sumber Daya Manusia terhadap Efektivitas Sistem Informasi Akuntansi di PT. Neo Prima Putra Salma Nur Fajrina; Ari Bramasto; Dedy Sudarmadi
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.951

Abstract

Efektivitas sistem informasi akuntansi sangat diperlukan oleh perusahaan untuk mendukung pengolahan data dan penyajian informasi yang akurat, tepat waktu, serta relevan dalam proses pengambilan keputusan. Kecanggihan teknologi informasi dan kompetensi sumber daya manusia menjadi faktor penting yang dapat memengaruhi efektivitas sistem informasi akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi dan kompetensi sumber daya manusia terhadap efektivitas sistem informasi akuntansi pada PT. Neo Prima Putra. Penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Neo Prima Putra. Teknik pengambilan sampel yang digunakan yaitu probability sampling dengan metode simple random sampling. Sumber data dalam penelitian ini meliputi data primer dan data sekunder. Analisis data dilakukan dengan menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS versi 4.1.1.8. Hasil penelitian menunjukkan bahwa kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. Pemanfaatan teknologi informasi yang mampu mengolah, menyimpan, dan menyampaikan informasi secara tepat dapat meningkatkan efektivitas sistem informasi akuntansi dalam mendukung kegiatan operasional perusahaan. Kompetensi sumber daya manusia juga berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. Kompetensi pegawai yang meliputi pengetahuan, pemahaman, kemampuan, nilai, sikap, dan minat mampu meningkatkan penggunaan sistem informasi akuntansi secara lebih efektif dan efisien. Dengan demikian, peningkatan kecanggihan teknologi informasi dan kompetensi sumber daya manusia menjadi langkah penting bagi perusahaan dalam mewujudkan efektivitas sistem informasi akuntansi yang optimal.
Co-Authors Aditya Raja Anwar Sembiring Amelia, Alya Anggrahini, Muliastuti Asep Saepudin Asri Syahriani Ayi Astuti Ayu Lestari Danang Dwi Prasetyo Dhita Febriyanti Dian Widyantini Dinna Charisma Elvina Nisa A S Haryadi, Dudi Hendaryan, Dudi Indri Utami Kristiana, Emelia Kurnia, Meida Rahma Meida Rahma Kurnia Mentari Puteri Pertiwi Mirna Nurwenda Muhamad Hidayat Muhamad Iqbal Adrian Muhammad Fadly Muliastuti Anggrahini Neneng Nur Azizah Neni Astini Ockativian, Rizky Ferari Oktavian, Rizky Ferari Olivia Ardan Ameswari Pinasti, Erina Pratidhina, Puti Harissa Putri Harissa Rafa Nafisah Ridwan Hana Adiwiguna Rizky Ferrari Oktavian Sadikin, Taufik Saepudin, Asep Salma Nur Fajrina Saputri, Asti Pirmanda Sari Damayanti Sari Damayanti Siti Khadzartsenya Soetiman, Enang Narlan Sri Damayanti Sri Dewi Anggadini Sri Dewi Anggadini Sudarmadi, Dedy Suhayati, Ely Sultan Miftahul Sulton Aulia Surtikanti Syahnaz, Siti Nurhaliza Tatik Rohmawati Trisna Sutrisna Uswatun Hasanah Yuni Marginingsih