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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) JAKBS Indonesian Journal of Innovation Multidisipliner Research JEBD Abdi Masyarakat UIKA Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Indonesian Journal of Innovation Multidisipliner Research Manager : Jurnal Ilmu manajemen
M. Imam Sundarta
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture 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 Public Health Social Sciences Other

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Reaksi Investor Atas Relevansi Informasi Arus Kas Dan Laba Akrual pada Laporan Keuangan Perusahaan Muhammad Imam Sundarta; Azolla Degita Azis; Anggita Citra Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1516

Abstract

This study aims to determine whether cash flows and accrual earnings affect on stock returns that contained information about investors reaction in manufacturing industries on the Indonesia Stock Exchange from the 2013-2017 period. This research is a quantitative study using secondary data in the form of financial reports. The data analysis technique used is multiple regression analysis. The results of this study indicate that the cash flow statement has no effect on stock returns, while accrual earnings have a positive effect on stock returns. This finding can be one of the additional literature in the field of financial accounting because investors see the earnings information contained in the income statement compared to the cash flow statement that is reflected in stock returns.
Calculation of the Cost of Production of Candied Carica at the Exotic Umkm in Dieng, Wonosobo, Central Java Muhamad Nur Rizqi; Hurriyaturrohman Hurriyaturrohman; M. Imam Sundarta; Yudiana Yudiana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1612

Abstract

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular. The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured and the joint cost allocation method, it is clear the number of production costs obtained. Although the results obtained are smaller than the range stated by the owner of this MSME, we are of the view that there should still be a review of the calculations that have been obtained at least once a year, this is a form of vigilance or beware of inflation, especially in raw material.
Analisis Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Muhammad Imam Sundarta; Azolla Degita Azis; Mugi Dharmawan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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Abstract

Pada umumnya para investor akan tertarik untuk melakukan transaksi jika perusahaan itu mampu memberikan Return saham yang baik bagi investor atau dengan kata lain perusahaan tersebut memiliki kualitas yang baik melalui pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap Return saham pada Perusahaan Sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2021. Metode pengambilan sempel menggunakan Purposive Sampling, diperoleh 6 perusahaan dari 8 perusahaan. Metode annalisis data yang digunakan adalah analisi regresi linier berganda. Hasil penelitian yang di uji secara parsial menunjukan bahwa Price Earning Ratio tidak berpengaruh signifikan terhadap Return saham. Debt to Equity Ratio berpengaruh positif tapi tidak signifikan terhadap Return saham. Return On Equity tidak berpengaruh terhadap Return saham. Return On Asset berpengaruh positif tapi tidak signifikan terhadap Return saham. Dan uji simultan menunjukan bahwa Price Earning ratio, Debt To Equity Ratio, Return On Equity, Return On Asset secara Bersama-sama tidak memiliki pengaruh signifikan terhadap Return saham.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Reklame PAD Kota Bogor Firli Fissilmi Kaaffah; Imam Sundarta; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.764

Abstract

This study aims to find out whether the realization of hotel taxes and advertisement taxes has been effective and whether these two taxes have a high contribution to the local revenue of Bogor City. This research method uses a qualitative descriptive analysis method. The research data used is secondary data, which consists of target data and realization of hotel tax revenue, advertisement tax, and PAD from 2018 to 2022. Then the data is processed using effectiveness and contribution analysis. The average level of effectiveness during 2018–2022 for hotel taxes is 121.28%, and 111.42% of advertisement taxes are considered effective. This shows that the Bogor City government has succeeded in achieving the targets of these two taxes. The average contribution rate for hotel tax is 7.89%, and hotel tax is 1.08%, which means that the proportion of hotel tax and advertisement tax makes a small or very small contribution to Bogor City's PAD revenue.
Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT Campina Ice Cream Industry Tbk Periode 2017-2021 Anggi Pebriyani; M. Imam Sundarta; R. Dudung Abdul Syukur
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.861

Abstract

PT Campina Ice Cream Industry Tbk is one of the food and beverage companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine the financial performance of the company using the Economic Value Added (EVA) method. This type of research is descriptive qualitative, using financial statement data for 2017-2021 obtained from the company's official website and the IDX. The results of this study indicate that PT Campina Ice Cream Industry Tbk achieved a positive EVA value in 2017 and a negative EVA value in 2018-2021. A positive EVA value, or EVA > 0, means that the company is able to create added value, which indicates that the profit generated is able to cover the existing capital costs (Capital Charges), which means that the company is able to meet shareholders' expectations and the company's financial performance is said to be good. Conversely, a negative EVA value or EVA < 0, which means that the company has not been able to create value, indicates that the profit earned cannot cover the existing capital charges, which means that the company has not been able to meet the expectations of shareholders and the financial performance of the company is said to be not good.
Pengaruh Kualitas Pelayanan Dan Persepsi Harga Pasca Pembelian Terhadap Kepuasan Pelanggan Pada Bengkel Resmi Suzuki Padjajaran Di Bogor Yusup Sunandar; Hartanti Nugrahaningsih; Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.128

Abstract

The aim of this research is to determine the effect of service quality and post-purchase price perceptions on customer satisfaction at the official Suzuki Padjadjaran repair shop in Bogor. The methods used are library research and field research using questionnaires. The research was conducted with customers who serviced their vehicles, namely a population of 400 customers, a sample of 200 customers. This research instrument is in the form of a questionnaire. The results of the research instrument test using multiple regression analysis tests, t tests, and f tests. The results of this research. The Service Quality Variable (X1) has a positive relationship with the Customer Satisfaction Variable (Y), which means that if there is an increase in Service Quality then Customer Satisfaction will also will experience an increase. The Price Perception variable (X2) has a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in Price Perception, Customer Satisfaction will also increase. The Customer Satisfaction variable (X1) and the Price Perception variable (X2) have a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in the independent variable, the dependent variable will also experience an increase
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Aneka Tambang Tbk yang Terdaftar di BEI Periode 2017-2021 Ficka Adelya; M. Imam Sundarta
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.866

Abstract

This study aims to determine and assess financial performance using liquidity ratios, solvency ratios, and profitability ratios at PT. Aneka Tambang Tbk. The data collection method in this study is to use secondary data, namely financial reports from 2017-2021. This study analyzed data using descriptive methods with a qualitative approach. Based on the results of the research, it shows that the average value of the liquidity ratio in 2017-2021 is in an illiquid state because it is below the industry standard, which means that the company has not been able to manage its assets optimally, so that the company's short-term debt is greater than the company's current assets. The solvency ratio shows that the average value in 2017-2021 is in a solvable state because it is below the industry standard, which means the company is capable of meeting its debts. And the profitability ratio shows that in 2017-2021 it is not profitable because it is below industry standards, which means that the company's ability to generate good profits from sales, total assets and total equity of the company is still not good because the cost of goods sold continues to increase.
Pengaruh Kualitas Produk Dan Pelayanan Terhadap Kepuasan Konsumen Nasi Goreng 99 Cibinong Muhamad Arif Juniardi; Leny Muniroh; Imam Sundarta
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study was carried out at the Nasi Goreng 99 restaurant in Cibinong, Bogor Regency, West Java. In Cibinong, 2023, this research will be conducted. The population in this study consists of 100 average daily Cibinong Fried Rice consumers. The Slovin formula can calculate as many as 50.00 (50) samples. Multiple linear regression is used in data analysis. The outcomes revealed that: (1) The results of the hypothesis test partially supported the idea that product quality affected consumer satisfaction in Nasi Goreng 99 Cibinong with a computed t value more than the table t value (2.502) and a significant value of 0 less than 0.05. (2) With a computed t value more than the table t value (2.456) and a significance value of 0 less than 0.05, the results of the hypothesis test partially demonstrate that customer happiness in Nasi Goreng 99 Cibinong is influenced by service quality. (3) The results of the hypothesis test show that both the variables of product quality and service quality have a positive and significant impact on customer satisfaction in Nasi Goreng 99 Cibinong, with a calculated value of f > f table, specifically 26.141 > 3.19 and a significance value of 0.000 0.05. The service quality variable, which has a regression coefficient of 0.329, is the factor that has the greatest influence on customer satisfaction in Nasi Goreng 99 Cibinong.5Test results for the coefficient of determination (adjusted R2) show a value of 0.506, which indicates a 50.6% influence of the independent variable (X) on the dependent variable (Y). This indicates that the degree of the independent variable's influence on the dependent variable (customer happiness) is 50.6% of consumer satisfaction at Nasi Goreng 99 Cibinong influenced by product quality and service quality. While other elements that were not covered in this study had an impact on the remaining 49.4% of customer satisfaction in Nasi Goreng 99 Cibinong.
Pengaruh Tingkat Likuiditas dan Struktur Utang Terhadap Kinerja Perusahaan Pada Industri Manufaktur di BEI (Studi Kasus Pada Sub Sektor Semen Periode 2017-2021) Nisa Wardah; H.M.Imam Sundarta; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.909

Abstract

Likuiditas suatu perusahaan ditentukan oleh kemampuannya untuk memenuhi kewajiban keuangan jangka pendeknya tepat waktu. Penelitian ini mencoba untuk mengetahui pengaruh utang dan likuiditas terhadap kinerja perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2021. Temuan disajikan dalam bentuk penyajian statistik yang telah diolah, dan metodologi penelitian yang digunakan dalam penelitian ini adalah: Penelitian ini merupakan penelitian deskriptif kuantitatif. menggunakan SPSS versi 26. Laporan tahunan perusahaan-perusahaan yang bergerak di industri semen dari tahun 2017 hingga 2021 merupakan data sekunder yang digunakan dalam penelitian ini. Dalam penelitian ini dipilih 4 usaha dari sampel purposive 6 usaha selama kurun waktu 5 tahun dari subsektor semen. Perhitungan dan analisis temuan penelitian ini menunjukkan bahwa likuiditas parsial tidak memiliki dampak nyata terhadap kesuksesan perusahaan. Hasil penelitian ini menunjukkan bahwa Return on Assets (ROA) tidak dipengaruhi secara signifikan baik oleh faktor Debt to Asset Ratio (DAR) maupun Current Ratio (CR). Temuan uji F menunjukkan bahwa pengaruh CR dan DAR secara simultan terhadap ROA tidak signifikan secara statistik. Pada penelitian ini nilai R-square sebesar 0,148. Hal ini menunjukkan bahwa meskipun variabel independen (CR dan DAR) hanya dapat menyumbang 14,8% dari variabel dependen Return on Assets (ROA), sisanya sebesar 99,8% dapat disebabkan oleh faktor yang tidak teridentifikasi dan tidak terbukti  
Pengaruh Kesadaran dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Desa Laladon Niken Octafiani; H. M. Imam Sundarta; Azolla Degita
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1010

Abstract

Pajak menjadi sumber pendapatan utama di Indonesia dan diperkirakan akan terus meningkat seiring dengan pembangunan dan pembiayaan pemerintah. Mayoritas wajib pajak menghadapi kesulitan terkait perpajakan, terutama karena banyak yang belum memahami sistem perpajakan dengan baik. Ketika masyarakat merasa bahwa pajak yang dikumpulkan tidak didistribusikan secara adil dan hasilnya tidak dirasakan merata oleh semua orang, kepercayaan pada sistem perpajakan menurun. Salah satu kesadaran penting adalah keinginan untuk mengisi dan melaporkan SPT secara tepat waktu. Jika kesadaran ini menurun, penerimaan pajak juga akan berkurang. Sanksi pajak diterapkan sebagai mekanisme untuk mendorong wajib pajak melaksanakan kewajibannya. Penelitian ini ditujukan untuk menilai dampak kesadaran dan sanksi pajak pada kepatuhan wajib pajak dalam membayar pajak di Desa Laladon. Populasi yang dipilih adalah wajib pajak yang tinggal di Desa Laladon, khususnya di RW 01. Pengambilan sampel dengan rumus Slovin, menghasilkan 55 responden yang dijadikan sampel penelitian. Data dikumpulkan melalui kuesioner dan dianalisis dengan metode regresi linier berganda. Hasil uji memperlihatkan bahwa kesadaran wajib pajak berdampak signifikan pada kepatuhan wajib pajak, dengan nilai t 6,266 dan tingkat signifikansi 0,000. Demikian pula, sanksi pajak berdampak positif dan signifikan pada kepatuhan wajib pajak, dengan nilai t 6,476 dan tingkat signifikansi 0,000.
Co-Authors A. Syukur, Dudung Amalia, Elma Amelia Sandra Aminda, Renea Sinta Ananda Serly Nurlita Angga Prasetia Anggi Pebriyani Anggita Citra Dewi Anuraga Kusumah Azis, Muchamad Azis Alfayed Azolla Degita Azolla Degita Azis Basith, Jundi Muhammad Bimo, Widhi Aryo Candra, Alexander Cantika, Melodia Chandra, Alexander Dapi Yoga Nugraha Degita Aziz, Azolla Denia Maulani Desmy Riani Diah Yudhawati Dudung Abdul Syukur Erlani, Dhea Sylva Ficka Adelya Firdaus, M. Azis Firli Fissilmi Kaaffah Handayani, Adinda Putri Hartanti Nugrahaningsih Harun Faizal Hurriyaturrohman Hurriyaturrohman Imvie, Amanda Amalia Indah Sari, Mila Indrawati, Vini Indupurnahayu Jani Subakti Khoirunisa, Shinta Tharwiah Krisdiyanti, Cindy Kurnia, Annisa Desri Lili, Muhamad Lulu, Lulu Melati, Pitri Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Arif Juniardi Muhamad Azis Firdaus Muhamad Nur Rizqi Mukhlis, Ade Muniroh, Leny N. A. Rumiasih Niken Octafiani Nisa Wardah Novita Sari, Diana Nugraha, Muhammad Rizky Nugroho, Agung Nuraeni, Ade Retno Nurhayati, Immas Nurokhmah, Setianingrum Oktaviani, Lola Putri Lestari, Putri Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rasiman Rasiman Resmawan, Yogi Ritzkal, Ritzkal Rohayati, Teti Rosita, Ester Rosita, Rika Rumiasih, NA. Sajaratul Aini Saputri, Bela Nenih Septiyani, Fitria Ika Siti Rahayu Siti Saniah Subakti, Djani Sunarya, Amalia Putri Syukur, R. Dudung Abdul Titing Suharti Widhi Ariyo Bimo Yudiana Yudiana, Yudiana Yuggo Afrianto Yusup Sunandar