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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Media Statistika Jurnal Statistika Universitas Muhammadiyah Semarang Bulletin of Electrical Engineering and Informatics International Journal of Advances in Intelligent Informatics Jurnal Manajemen Pelayanan Publik Indonesian Journal of Strategic Management EKONOMIS : Journal of Economics and Business Bina Hukum Lingkungan Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Media Sisfo International Journal of Supply Chain Management Journal of Secretary and Business Administration Unes Law Review JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan SPORTIVE: Journal Of Physical Education, Sport and Recreation Account : Jurnal Akuntansi, Keuangan dan Perbankan Social, Humanities, and Educational Studies (SHEs): Conference Series ACCOUNTHIK : Journal of Accounting and Finance Jaringan Laboratorium Medis Era Hukum: Jurnal Ilmiah Ilmu Hukum Jurnal Hukum Adigama Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Teknik Informatika (JUTIF) Operations Research: International Conference Series Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bina Hukum Lingkungan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Prosiding Seminar Nasional Official Statistics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Jurnal Indonesia Sosial Teknologi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Administrasi Perkantoran dan Kesekretariatan Jurnal Teknologi Komputer dan Informatika JIMIA JURNAL PENDIDIKAN, HUMANIORA, LINGUISTIK DAN SOSIAL (JAGADDHITA) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Kajian Hukum Dan Kebijakan Publik KINERJA : Jurnal Ekonomi dan Bisnis Epsilon : Journal of Management (EJoM) Indonesian Journal of Strategic Management (IJSM)
Gunardi Gunardi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Transportation Other

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PENGARUH SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DI KECAMATAN CICALENGKA Rosiana Anjani, N Ajeng; Gunardi, Gunardi; Sudrajat, Ade; Bayu Framesthi, Dyah
Jurnal Ilmiah Magister Ilmu Administrasi Vol. 18 No. 1 (2024): Jurnal Ilmiah Magister Ilmu Administrasi - JIMIA
Publisher : Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/jimia.v18i1.843

Abstract

Studi ini mengkaji pengaruh Sistem Informasi Pemerintah Daerah (SIPD) dan Sistem Pengendalian Intern (SPI) terhadap kualitas laporan keuangan di Kecamatan Cicalengka. Penelitian ini bertujuan untuk memberikan pemahaman lebih mendalam tentang hubungan antara SIPD, SPI, dan kualitas laporan keuangan di lingkungan pemerintahan daerah. Metodologi yang digunakan adalah pendekatan kuantitatif dengan analisis deskriptif, korelasi, dan regresi linier berganda untuk mengevaluasi hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa SIPD memiliki pengaruh signifikan terhadap kualitas laporan keuangan, sedangkan SPI tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan pentingnya implementasi dan efektivitas SIPD dalam meningkatkan kualitas laporan keuangan, serta menyarankan evaluasi dan peningkatan pada sistem pengendalian internal untuk memastikan keandalan laporan keuangan.
DAMPAK PENGGELAPAN PAJAK TERHADAP PENERIMAAN NEGARA TAHUN 2021 Jundi, Paris; Nurjanah, Nunung; Sinta Amelia, Dina; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.84

Abstract

Dalam konteks penerimaan negara, penghindaran pajak yang mengacu pada tindakan yang bertujuan mengurangi kewajiban perpajakan suatu badan usaha atau perorangan telah menjadi permasalahan yang signifikan. Studi ini mengkaji strategi penghindaran pajak yang populer serta dampak fiskal dan ekonomi yang ditimbulkannya. Artikel ini membahas dampak penghindaran pajak terhadap pendapatan negara dengan menggunakan penelitian kontemporer, dengan menekankan sejauh mana aktivitas ilegal ini telah merugikan keuangan negara. Esai ini juga mengeksplorasi konsekuensi politik yang mungkin digunakan pemerintah untuk mengatasi masalah penghindaran pajak dan meningkatkan keadilan fiskal. Dengan mencermati permasalahan ini, artikel ini diharapkan dapat memberikan analisis yang mendalam kepada para akademisi, politisi, dan pihak-pihak lain di masyarakat.
ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Gunardi, Gunardi; Aripah , Tiara; Rahmawati, Wulan; Ibrahim, Amelia; Keizer, Hendriady de
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
Analisis kredit bermasalah ditinjau dari non performing loan (NPL) pada PT Bank Mandiri (persero) Tbk Gunardi, Gunardi; Karyadi, Karyadi; Pujianti, Anisya; Zahra, Shafira; Ksatria, Panji; Munggaran, M.Zakky; Hanifah, Salma; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.087 KB) | DOI: 10.32670/fairvalue.v4i11.1838

Abstract

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.
PERBANDINGAN HARGA DAN PROFITABILITAS SAHAM SAAT PANDEMI DAN SESUDAH PANDEMI COVID-19 PADA SAHAM YANG TERDAFTAR DALAM SEKTOR INDUSTRI DI BURSA EFEK INDONESIA Edward Santoso; Faldo Gregorius Saragi Sitio; Nabilah Atiqah Zayyan; Norma Nurhalizah; Kristi Handayani Tandia; Melati Vita; Gunardi, Gunardi; Windi Novianti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i4.2410

Abstract

Abstrak dibuat sebagai ringkasan singkat atas keseluruhan isi artikel yang disajikan dalam satu paragraf antara 150-200 kata. Abstrak ditulis secara jelas, padat dan menggunakan kalimat yang efektif. Abstrak harus dapat membantu pembaca memahami pokok-pokok penting dari artikel, sehingga dapat memberi gambaran umum yang jelas atas isi artikel. Penulisan abstrak terdiri dari empat pokok utama yang disusun secara berurutan. Pokok pertama abstrak menjelaskan tujuan utama dan persoalan penelitian yang dibahas. Pokok kedua menjelaskan metode penelitian yang dibahas secara umum. Pokok ketiga menjelaskan temuan utama atau hasil dari analisis yang dibuat. Pokok keempat menguraikan secara singkat interpretasi atas hasil serta simpulan dari penelitian. Abstrak tidak diperkenankan menjelaskan latar belakang secara ekstensif, memuat kutipan, memuat singkatan atau istilah yang tidak dikenal secara umum, memuat angka-angka statistik, tabel, gambar atau rujukan ke table/gambar tersebut. Abstrak juga tidak diperkenankan menyajikan informasi yang tidak dibahas dalam artikel, serta mendefinisikan suatu istilah. Abstrak disajikan baik dalam Bahasa Indonesia maupun Bahasa Inggris.
Analisis Rasio Berdasarkan Kepmen BUMN Nomor Kep-100/Mbu/2002 Sebagai Penilaian Tingkat Kesehatan Perusahaan dari Aspek Keuangan : Studi Kasus pada PT Semen Baturaja Tbk tahun 2020-2022 Gunardi, Gunardi; Aisyah Ramadani, Asih; Wulan Septiani, Dian; Siti Rostiana, Tanti; Ikhsan, Sugiyanto
Koaliansi : Cooperative Journal Vol. 3 No. 1 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v3i1.4076

Abstract

Every company needs information about the health level of its company, to boost productivity and competitiveness including the state-owned companies.. Therefore, the government released BUMN Ministerial Decree Number Kep-100/MBU/2002 which explains the assessment of the health level of BUMN. The aim of this research is to measure the financial health of PT Semen Baturaja Tbk, in accordance with the criteria set out in the Decree of the Minister of BUMN Number Kep-100/MBU/2002 concerning the assessment of the health of BUMN. The method used in this research is the quantitative descriptive method. Financial data is taken from the financial reports of PT Semen Baturaja Tbk from the period 2020 to 2022. The results of the research show that PT Semen Baturaja Tbk in 2020 succeeded in achieving category A with a healty predicate, while in 2021 and 2022 PT Semen Baturaja Tbk received a healthy predicate with achievement in AA category.
Social Media and Student Entrepreneurial Behaviour in The New Normal Era Susilowati, Rini; Veranita, Mira; Gunardi, Gunardi
Operations Research: International Conference Series Vol. 3 No. 2 (2022): Operations Research International Conference Series (ORICS), June 2022
Publisher : Indonesian Operations Research Association (IORA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/orics.v3i2.136

Abstract

The global Covid-19 pandemic has had an impact on the Indonesian people's health, economic situation, education, and social life. The most visible impact is financial difficulties in the family, as the family economy is deteriorating as a result of different social limitations that disrupt community economic activity. Despite the economic slump, many students appear to be inspired to establish a business and succeed in earning money to help support their families' financial situation. This study uses qualitative approaches to investigate the effect of social media in student entrepreneurial behavior, with 31 students serving as informants who have created and run businesses since the pandemic hit Indonesia. Data collection techniques are through observation, interviews, documentation studies and triangulation, with analytical techniques: Data Reduction, Data Display and Conclusion Drawing. All the results of the research data were processed using the data analysis technique of the Miles and Huberman model. The study's findings suggest that, in this digital age, social media may help students become great businesspeople who never give up, are confident, have mental-emotional resilience, can read possibilities and opportunities, and are always learning and increasing their knowledge. Students who create businesses are mostly motivated by a desire to help their families' financial situation, which is deteriorating. The implications of this research are:, in addition to generating business motivation, social media can assist business students in developing their businesses by promoting products, building relationships with consumers, suppliers, and competitors, as well as receiving direct feedback that can be used to improve product and service quality in a simple and relatively inexpensive manner. Obstacles include a lack of expertise and creative ability to develop fascinating content at the same time, as well as limitations imposed by society's value system, which restricts the amount of space available for commercial operations.
STRATEGI ANALISIS RISIKO KREDITUR DALAM MENILAI KELAYAKAN PEMBERIAN KREDIT PADA PT. BANK BCA TBK Sudrajat, Ade; Rivaldi, Rizki; Ashabil, Luqman; Rahmat Sumbara, Ghiffari; Abdulrahman, M Arif; Adhimas Raspati, Raka; Gunardi, Gunardi
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 2 No 2 (2024): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v2i2.249

Abstract

Providing credit is one of the main activities in banking activities that requires careful risk analysis. In this context, creditor risk analysis strategies are crucial for assessing the feasibility of extending credit. In this research, the author explores the strategies used by creditors in analyzing credit risk using a descriptive approach. This approach makes it possible to gain an in-depth understanding of how creditors evaluate creditor risk and what factors are the main focus in the decision-making process. The main theories that form the basis of this research include the concepts of credit risk analysis, portfolio theory, and decision theory. Using this theoretical framework, the authors investigate various methods and tools used by creditors to evaluate creditor risk. The descriptive research method here involves surveys and interviews with creditors from various financial institutions to gain in-depth insight into best practices in creditor risk analysis. The findings here reveal that creditors generally use a combination of qualitative and quantitative approaches to evaluate creditor risk. Factors such as creditor profiles, market conditions, and internal policies of financial institutions are the main considerations in the decision-making process. The conclusion of this research is the importance of developing a holistic and adaptive creditor risk analysis strategy to reduce default risk and improve credit portfolio performance. The author also presents several practical suggestions to increase the effectiveness of creditor risk analysis strategies in assessing the feasibility of extending credit.
Enhancing Financial Literacy to Promote Sustainability in MSMEs Puspita, Vina Anggilia; Rinaldo, Dito; Gunardi, Gunardi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
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.v14i1.14393

Abstract

This study seeks to determine the influence of financial literacy on the sustainability of MSME enterprises. The research is based on the phenomenon of poor business sustainability in Indonesian MSMEs. Using interviews and a survey of 400 respondents, this study discovered that MSME owners' financial literacy remains low, which contributes to poor business financial management and has a substantial influence on firm sustainability. The regression test results show that there is a significant positive influence of the level of financial literacy on the sustainability of MSME businesses. This indicates the necessity for various parties to cooperate in providing substantial education on financial literacy to MSMEs to sustain and develop. Keywords: Entrepreneurship; Financial Governance; Financial Literacy; Business Sustainability; MSMEs
Perbandingan Metode Varmax Dan Prophet Dalam Peramalan Dan Analisis Harga Optimal Umroh Di Indonesia Daziga, Ichwanda Brilliana; Gunardi, Gunardi
Seminar Nasional Official Statistics Vol 2024 No 1 (2024): Seminar Nasional Official Statistics 2024
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/semnasoffstat.v2024i1.2016

Abstract

The optimal Umrah package price for organizers and consumers is a question. So far, determining package prices based on the facilities offered by the organizers has been done by calculating manually. For consumers to see the best price with the best facilities, of course they need benchmarks. This research aims to predict the price of Umrah packages using the Vector Autoregressive Moving Average With Exogenous Variables (VARMAX) statistical method compared with the Prophet method. Apart from endogenous factors, external variables are also added, namely the exchange rate. After that, the best model with the smallest values of Mean Absolute Error (MAE), Mean Square Error (MSE), and Mean Absolute Percentage Error (MAPE) is selected. It was found that the best model for predicting prices was the VARMAX (2,1) model with MAE, MAPE and MSE values of 2.2896, 7.5395 and 7.7435 respectively. It is hoped that the analysis of the results of forecasting prices for Umrah packages in Indonesia can be taken into consideration by both parties, namely Umrah organizers and consumers.
Co-Authors Abdulrahman, M Arif Abdurakhman Abdurakhman Abdussalaam, Falaah Abdussalam, Fallah Ade Sudrajat Adhimas Raspati, Raka Adhitya Ronnie Effendie, Adhitya Ronnie Adri Arisena Agatha Lafentia Agung, Toufiq Ahmad Redi Aisyah Ramadani, Asih Akhmad Najibul Khairi Akhriman Ahmad Ahsanudin, Akhriman Al-ghifari, Luqman Ali Ali Al-ghifari, Luqman Alisa Nurul Azka Anggareni, Kumala Fitria Ariawan Gunadi Aripah , Tiara Arvita, Yulia Ashabil, Luqman Asyhadi, Ahmad Azaria Maharani Bani Saud, Habil Syukran Bayu Framesthi, Dyah Bella Chandra Nurfaizah Christine Christine Cupiadi, Hedi Danardono Danardono Danardono Danardono Danardono, Danardono Dani Permana, Dani Permana Daziga, Ichwanda Brilliana De Keizer, Hendriady Dedi Rosadi Di Asih I Maruddani Diana, Fenny Riski Dina Pujiharti Dito Rinaldo, Dito Dwi Sukma Ramdhani Dyah Bayu Framesthi Edfiene Pungus, Dominiqy Injili Edward Santoso Euis Bandawaty Fachry Abda El Rahman Fadhilla Syam, Shilmi Fadilah Fulki, Insan Fadilatul Muhamad Fadlan, Fikri Fajrin Ramdani Fajrin Ramdani Faldo Gregorius Saragi Sitio Fanani, Ikhsan Faqihatun, Fihha Fatimah Zahro Fauzany, Riffka Febriani, Eri Febyola, Dania Felicia Felicia Femela Yosefin Gloria Untu Feranika, Ayu Fransisca, Anggie Gorda, Mohamad Gunardi Halim, Dianita Hani Hatimatunnisani Hanifah Hanifah Hanifah, Salma Hendriady de Keizer Hubertus Panji Dwi Sabmoko Hutahaean, Limbert Ibrahim, Amelia Ikhsan, Sugiyanto Ita Adinda Pratika Jasmir, Jasmir Jundi, Paris Kartikaningsih, Dewi Karyadi Karyadi Keizer H, Hendriady de kesumah, priatna Kristeria, Kris Kristi Handayani Tandia Ksatria, Panji Kunto Ajibroto, Kunto Lesmana, Deni Lewiandy Lewiandy Linna Ismawati Linna Ismawati, Linna Lulu Madaniah Luthfi Marfungah Magnaz Lestira Oktaroza Malim Muhammad Marisa Nur Diyani, Asri Marisa, Issa Marliyanti, Resti Martiani, Yasmin Martono Martono Meilani, Citra Meiludin, Akbar Melati Vita Michelle Prawira Mighwar, Muhammad Al Muhamad, Fadilatul Muhammad Ibrahim Muhammad Muhajir, Muhammad Muharamani, Adelia Munggaran, M.Zakky Nabilah Atiqah Zayyan Nadia Rizky Amelia, Nadia Nadila Aulia Nainggolan, Krisna Nayla Audrey Aislinn Norma Nurhalizah Novaghiya, Aghniya Sabila Novalia Partalenta Hutasoit Nunung Nurjanah Nur Kartini, Karin Nuraeni, Putri Nurshinta, Fistyarahma Palamba, Fransiskus Hengky Pareza Alam Jusia, Pareza Alam Pengestu, Bagus Permana, Tatiek Ekawati Pujianti, Anisya Purnama, Benni Puspa Marcellina, Denna Puspo Dewi Dirgantari Ragil Aryo Pandito Rahayu, Ayu Sri Rahmat Sumbara, Ghiffari Rahmawati, Wulan Ramadani, Siti Nur Khoiriyah Ramadhanti, Ersa Novell Ratih Hurriyati Rayhan Fiqi Fansuri Rifadz Kamaludin, Rifadz RIKA KARTIKA Rini Susilowati, Rini Rivaldi, Rizki Rosiana Anjani, N Ajeng Sanny, M. Yusuf Sardor Umarovich, Kholdorov Selawati, Sena Shabrina, Alifia Rahma Simanjuntak, Robby Sinta Amelia, Dina Sinta Widia Ningsih Siti Rostiana, Tanti Sobandi, Yasya Malihah Adawiyah Sugiyanto - Sugiyanto Ikhsan Sugiyanto Ikhsan Sukipardika, Abel Sumarsid, Sumarsid Sunaryo Sunaryo Surip Surip Syafel, Hadistin Syafirah Sehaq Syakduzzaman, Syakduzzaman Theophanye, Valerie Triastuti Wuryandari Trisusena, Bambang Turyandi, Itto Tyvanov, Vellysha Veranita, Mira Vina Anggilia Puspita Wahyu Trimastuti Wahyudi Wahyudi Wahyudi Wahyudi Wantoro, Galant Widia, Riska Windi Novianti Wulan Septiani, Dian Yoga Pratama, Daniel Yuciana Wilandari Yuda Syahidin Yulia, Astri YUSUF, RAMAYANI Zaenal Abidin, Dodo Zahra, Shafira