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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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ESG Risk and Firm’s Performance Desmy Riani; Muhammad Imam Sundarta; Yuggo Afrianto; Sajaratul Aini
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.v7i1.1483

Abstract

This study aims to explore the link between market, financial, and operational performance and environmental, social, and governance (ESG) risk. This quantitative study is based on data analysis from up to 100 observations collected between 2019 and 2023. Companies listed on the Indonesia Stock Exchange IDX LQ45 throughout the observation period serve as the study's samples. Purposive sampling was used to choose the sample, and it was done so based on particular research-relevant criteria. The performance of the company is examined in relation to ESG risks using the robust standard errors model. Stakeholder theory, which highlights the significance of corporate management taking into account the interests of all stakeholders, serves as the foundation for the theoretical model of this work. The dependent variables in the practical model are ROA, ROE, and Tobin's Q, whereas the independent variable is the ESG risk rating. The conclusions drawn from the empirical data demonstrate that market and financial performance are significantly harmed by ESG risk. Nonetheless, operational performance is not significantly impacted by ESG risk. This research adds to the limited body of knowledge about the risk associated with sustainability reporting and how it affects a company's capacity to perform financially and on the market. Organizations that effectively handle environmental, social, and governance (ESG) risks can reap enduring advantages such as enhanced standing and stable finances. A crucial first step toward ensuring sustainability and competitiveness in the future is the incorporation of ESG into company strategy.
Pengaruh Kualitas Produk Dan Kemasan Terhadap Keputusan Pembelian Azis, Muchamad Azis Alfayed; Muniroh, Leny; Sundarta, M. Imam
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 1 (2024): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijim.v2i1.67

Abstract

This research discusses how product quality and packaging influence purchasing decisions. This research aims to determine the influence of product quality and packaging on purchasing decisions at the Maharaja Super Cake shop, East Jakarta. The data collection technique used a questionnaire method with 100 respondents who were customers of the Maharaja Super Cake shop. The analysis carried out was validity, reliability, classical assumptions, multiple linear regression, correlation test, determination test, t-test and F-test using the SPSS 25 test tool. The results of this research show that product quality has a positive and significant effect on purchasing decisions, packaging has an effect positive and significant on purchasing decisions, product quality and packaging has a positive and significant effect on purchasing decisions.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba: Effect of good corporate governance on earnings management Mohammad Irsyad, Fatih; Sundarta, M. Imam; Degita Aziz, Azolla
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

This study aims to determine the effect of good corporate governance on earnings management. either partially or simultaneously, good corporate governance referred to here are institutional ownership, independent commissioners and audit committees, while earnings management is calculated using discretionary accruals. This study uses a purposive sampling technique so that 11 food and baverage are listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study indicate that independent board of commissioners and audit commitees have no effect on earnings management because they have a significance value less than 0.05. Meanwhile, variabel institutional ownership has an effect on earnings management because the significance value is greater than 0.05. This is because large companies in preparing and reporting their financial conditions will be more careful and accurate, because the public tends to pay more attention to their performance. Meanwhile, the tendency of earnings management is carried out by smaller companies in order to show satisfactory performance results.
IFactor Determinants of Timeliness of Financial Reporting inILQ45 Companies in Indonesia Rosita, Rika; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15768

Abstract

The aim of this study is to earn knowledge about the effect of profitability, firm age, and firm size on the timeliness of financial reporting. This study population is made up of companies listed on the BEI (Indonesia Stock Exchange) that are included in the LQ45 index, which consists of 45 companies for the 2018–2021 period. Sample selection used the purposive sampling method and obtained 100 samples from 25 companies. Collecting data for this study using the documentation Method Hypothesis testing was carried out using the logistic regression analysis method using the IBM SPSS 24 program at a significance level of 5%. The results of the study show that the profitability and company size variable has no effect on the timeliness of financial reporting meanwhile company age has a negative effect on the timeliness of submitting financial reports for LQ45 companies on the IDX with the observation years 2018, 2019, 2020, and 2021.
Analysis Of Factors That Influence The Occurrence Of Audit Delay Khoirunisa, Shinta Tharwiah; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15818

Abstract

The purpose of this study is to examine the effect of firm size, profitability, and KAP size on audit delays for consumer goods industry listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data and the sample was obtained using a purposive sampling method, with a total sample of 48 companies. The research method used is multiple linear regression by using IBM SPSS program version 22. From the test results it is known that the coefficient value (R Square) is 0.467, which shows that profitability, firm size, and KAP size can explain audit delay of 46.7% and the residue 53.3% is other factors not include in this study. Based on the partial test, it can be concluded that profitability and KAP size have a negative and significant effect on audit delay. Meanwhile, firm size has no effect on audit delay. Where the size of the company does not affect the audit process carried out by the auditor, because the auditor does his work in accordance with the Public Accountant Professional Standards.
Pengaruh Efikasi Diri Dan Komunikasi Interpersonal Terhadap Kinerja Pegawai Kecamatan Bogor Selatan Rinda, Rachmatullaily Tinakartika; Subakti, Jani; Saputri, Bela Nenih; Sundarta, M. Imam
INOVATOR Vol 10 No 2 (2021): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i2.5959

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri terhadap Komunikasi Interpersonal dan berpengaruh langsung dengan Kinerja Pegawai. Penelitiam ini dilakukan dengan menyebarkan kuesioner kepada 103 pegawai Kecamatan Bogor Selatan diolah dengan aplikasi SPSS dengan metode analisis jalur. Diperoleh hasil analisis jalur pengaruh efikasi diri terhadap komunikasi interpersonal: Standardized Coefficients = 0,759, signifikansi = 0,000 < 0,05, dan uji t hipotesis: t hitung 11,701 > t tabel 1.98373. Artinya terdapat pengaruh signifikan Efikasi Diri terhadap Komunikasi Inerpersonal. Komunikasi Interpersonal terhadap Kinerja Pegawai: Standardized Coefficients = 0,400, signifikansi = 0,000 < 0,05, uji t hipotesis: t hitung 4,861 > t tabel 1.98373. Artinya terdapat pengaruh signifikan Komunikasi Interpersonal terhadap Kinerja Pegawai. Analisis pengaruh Efikasi Diri melalui Komunikasi Interpersonal terhadap Kinerja Pegawai: Standardized Coefficents = 0,304, dan total pengaruh yang diberikan Efikasi Diri terhadap Kinerja Pegawai = 0,803. Artinya secara tidak langsung Efikasi Diri melalui Komunikasi Interpersonal berpengaruh signifikan terhadap Kinerja Pegawai. Maka dari itu Kecamatan Bogor Selatan dalam penerapan Efikasi Diri dan Komunikasi Interpersonal dapat meningkatkan Kinerja Pegawai.
Analisis Kepuasan Mahasiswa Peserta MBKM di Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Firdaus, Muhamad Azis; Suharti, Titing; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman; Rinda, Rachmatullaily Tinakartika; Azis, Azolla Degita; Bimo, Widhi Aryo; Maulani, Denia
INOVATOR Vol 11 No 1 (2022): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7192

Abstract

AbstraksiPenelitian ini bertujuan untuk mendapatkan gambaran mengenai kepuasan mahasiswa dalam mengikuti program MBKM (Merdeka Belajar KampusMerdeka) pada tahun 2021. Metode penelitian menggunakan desain konlkusif deskriptif dimana digunakan Importance Performane Analysis untuk mendapatkan deskripsi indicator-indokator dalam persepsi mahasiswa peserta MBKM. Indikator-indikator tersebut disusun melalui FGD dengan mahasiswa peserta MBKM yang selanjutnya disusun ke dalam instrument kuisioner, yang terbagi ke dalam lima dimensi yaitu Sosialisasi, pendaftaran, sleksi, pelaksanaan serta pelaporan. Keseluruhan dimensi tersebut terdiri dari 23 item pernyataan kinerja atribut dan 23 item pernyataan tingkat kepentingan. Responden dalam penelitian ini yaitu seluruh mahasiswa peserta MBKM Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun yang berjumlah 18 mahasiswa. Hasil penelitian menunjukan bhawa seluruh indikator memiliki nilai rata-rata kinerja dibawah rata-rata nilai tingkat kepentingan. Indikator-indikator yang nilai rata-ratanya di bawah nilai rata-rata kinerja total yaitu media sosialisasi, informasi tempat mbkm, sharing session, materi sosialisasi, waktu sosialisasi, Rentang waktu pendaftaran, kehandalan website, Transfaransi Hasil Seleksi, tahap perencanaan, Rentang waktu pelaksanaan MBKM, penugasan, kompensasi, dan waktu pelaporan..AbstractThis study aims to obtain an overview of student satisfaction in participating in the MBKM program (Merdeka Belajar Kampus Merdeka) in 2021. The research method uses a descriptive conclusive design where Importance Performance Analysis is used to obtain a description of the indicators in the perceptions of MBKM participating students. These indicators were compiled through FGDs with MBKM participating students which were then compiled into a questionnaire instrument, which was divided into five dimensions, namely socialization, registration, selection, implementation and reporting. The overall dimensions consist of 23 items of attribute performance statements and 23 items of importance level statements. Respondents in this study were all students participating in the MBKM Faculty of Economics and Business, Ibn Khaldun University, totaling 18 students. The results of the study show that all indicators have an average performance value below the average level of importance. The indicators whose average value is below the average value of total performance are socialization media, information on the place of mbkm, sharing sessions,socialization materials, socialization time, registration time span, websiter eliability, transparency of selection results, planning stage, implementation time span MBKM, assignment, compensation, and reporting time
Pengaruh Likuiditas Dan Kredit Macet Terhadap Profitabilitas Pada Perusahaan Perbankan Di Bursa Efek Indonesia Ananda Serly Nurlita; Immas Nurhayati; M.Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of Liquidity and Bad Debt on Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection used the Purposive Sampling method and the companies selected from the criteria were 7 companies for the period 2018-2022, so that the sample used in this study was 35 samples. The data used in this study are secondary data in the form of annual reports and obtained from the Indonesia Stock Exchange (IDX). The analysis technique used in this research is regression with panel data and multiple linear regression using the Eviews 12 program. The results of this study indicate that Liquidity (LDR) has no significant effect on Profitability, Bad Credit (NPL) shows no significant effect on profitability, Liquidity (LDR) and Bad Credit (NPL) have an insignificant effect on Profitability simultaneously.
The Effect of Operational Audit and Internal Control on Service Effectiveness at Puskesmas Dramaga Hurriyaturrohman, Hurriyaturrohman; Lestari, Putri; Sundarta, M. Imam; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to determine (1) the effect of operational audit on service effectiveness at Dramaga Community Health Center, (2) the effect of internal control on service effectiveness at Dramaga Community Health Center, (3) the effect of operational audit and internal control on service effectiveness at Dramaga Community Health Center. This research adopts a quantitative approach with service effectiveness as the dependent variable, while operational audit and internal control are the independent variables. Data collection in this study involves primary data by distributing questionnaires to the targeted subjects as respondents. The study employs a total sampling method, where all employees of Dramaga Community Health Center are taken as samples, totaling 31 respondents. Hypotheses are tested using multiple linear regression method with the assistance of statistical tool, SPSS version 26. The results of the study indicate that operational audit partially and significantly influences service effectiveness, internal control partially and significantly affects service effectiveness, and both operational audit and internal control simultaneously influence service effectiveness. It can be concluded that the better the implementation of operational audit in the community health center, the better the service effectiveness provided. Similarly, internal control, where the enhancement of internal control quality in the community health center significantly contributes to the improvement of service effectiveness. Thus, the findings of this study affirm the importance of implementing operational audit and internal control to enhance service quality in community health center
Control of Accounts Receivable Against Cash Flow At Outsourching Company PT. Pesat Jaya Persada Hurriyaturrohman, Hurriyaturrohman; Mukhlis, Ade; Indupurnahayu, Indupurnahayu; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The purpose of this study is how companies can control accounts receivable in order to create good cash flow records and avoid losses in the outsourcing company PT Pesat Jaya Persada Bogor. This research method will use data analysis techniques with the Miles and Huberman interactive model, this model starts from collecting raw data, displaying data, reducing data, and getting to data verification and conclusions. The results of the study in 2020 amounted to 4.07%, in 2021 amounted to 3.12% and in 2022 amounted to 3.49% and above the Industry standard of 2.2% and it can be said that the gross profit margin is healthy. In 2020 the Return On Assets result was 6.88%, in 2021 it was 2.92%, in 2022 it was 4.87% above the industry standard of 2.2%, concluding that the company is healthy. From the processing results of the Return On Equity Ratio (ROE) in 2020 amounting to 2.68%, in 2021 amounting to 2.27%, in 2022 with a result of 3.21%, this is above the existing industry standard of 2.5%. declared healthy. . In the calculation of the net profit margin in 2020 of 2.61%, in 2021 it reached 2.64%, in 2022 it reached 2.959% or the industry standard is above 2.6% and if rounded up, it is 2.6% or declared healthy. The calculation results of the current ratio report in 2020 amounted to 9.4%, in 2021 amounted to 7.9%, and in 2022 amounted to 7.2% and above the average industry standard of 1.5% declared healthy. In the quick ratio report in 2020 amounting to 5.8%, in 2021 amounting to 4.9% and in 2022 amounting to 4.4% declared healthy. In 2020 with a cash ratio result of 11.9%, 2021 amounted to 9.2%, in 2022 Cash amounted to 1.3% and the information was declared still in a healthy state. Suggestions for leaders need to emphasize the credit policy carried out, namely offering credit policies to prospective customers or users of security or cleaning services, by maintaining professionalism by determining the amount to be received and the credit payment period. To control finances and provide input to add new customers to increase the revenue that has been achieved.
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 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 Yogi Resmawan Yudiana Yudiana, Yudiana Yuggo Afrianto Yusup Sunandar