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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 JEBD Abdi Masyarakat UIKA Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
M. Imam Sundarta
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analysis Of Costing Variables In Decision Making Case Studies In Confectionery Companies (Msmes) Amalia, Elma; Sundarta, M. Imam; Bimo, Widhi Ariyo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7210

Abstract

The pandemic covid19 has caused MSME in Indonesia to experience a decrease in profit levels and cannot use capacity to the fullest, so there is capacity that can still be utilized by receiving special orders.  Then this study aims to know how MSME apply the cost of goods manufacture by variabel costing method which can increase profits during the pandemi of Covid19 and how the MSME apply cost analysis by variabel costing in short term decision making. This research was conducted in Uniform Original Confection using quantitative data types which were then analyzed using descriptive methods.. Sample data collacted through interviews and observation regarding production data and cost incurred during the pandemi of Covid19 and when there of special orders. Sample data was determined using a purposive sampling technic and the samping technic used was a non probability sampling tehnic. The result of this studi this can be see through the total variabel production costs to produce 2.060 unit uniforms is Rp 65.685.160 then the variabel cost each unit is Rp 31.886, so MSME can do application and calculate cost of goods manucfature by variabel costing method consitently because thia method can generate profit for MSME. And the resultf of cost analysis by variabel costing method in short-term decision making, the company can receive the special order because with the special order the net profit obtained has increased by Rp 2.489.900.
Operational Audit Of Human Resources (Case Study At PT. Jabarti Abazas Prima) Sandra, Amelia; Sundarta, M. Imam; Muniroh, Leny
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7214

Abstract

This study aims to find out related to employee activities that have been determined, to determine the controls that have been implemented, and to find out whether operational audits of human resources can improve efficiency and effectiveness on the performance of company employees. In order to assess the effectiveness and efficiency of the company's operational activities.The research method used in this study is to use a qualitative approach using descriptive methods where the results of data research are in the form of exposure to the results of the situation that has been studied and presented in the form of narrative variants or recommendations for companies. The data collection used are interviews, observation, documentation and literature study. Assessment of the effectiveness and efficiency of the company obtained from data sources in the form of secondary data, namely the history and development of the company, organizational structure, data on the implementation of human resources and documents related to research and also obtained data sources in the form of primary data, namely financial reports on operational activities and interviews with company manager.The results of the study indicate that the policies contained in the company towards employee activities are in accordance with what has been determined. It can be concluded that the operational activities of human resources at PT. Jabarti Abazas Prima has not been effective and efficient because there are still weaknesses that have resulted in hampering the development of the company.
The Effect of Income Level, Education Level, and Public Awareness on Land Building Tax Compliance Erlani, Dhea Sylva; Sundarta, M. Imam; Azis, Azolla Degita; Rasiman, Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8761

Abstract

This study aims to find out empirically about the effect of income level, education level and public awareness on land and building tax compliance in Benteng Village, Ciampea District. The research method used is quantitative method. The analysis prerequisite test consisted of normality and multicollinearity tests. Hypothesis testing using data analysis method, namely multiple linear regression with f test and t test between four variable data, namely data on the influence of income level analysis, education level and public awareness on land and building tax compliance. random, representing the population of taxpayers who have SPPT in Benteng Village (3118 taxpayers). The results of this study indicate that public awareness of land and building tax compliance has a significant effect on compliance with land and building taxes, this is because the people of Benteng village are very aware of land and building tax compliance.Especially for national development.
Analysis Of Financial Performance Budget Realization Bogor Regional Revenue And Expenditures (APBD). Period 2016-2021 Novita Sari, Diana; Sundarta, M. Imam; A. Syukur, Dudung; Faizal, Harun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8762

Abstract

This study aims to determine the financial performance of the realization of the Regional Revenue and Expenditure Budget managed by the regional government of Bogor City for the 2016-2021 period. The method used in this research is descriptive qualitative. Thus, an analysis of financial performance is carried out using measuring instruments in the form of regional financial ratios such as efficiency ratios, effectiveness ratios, independence ratios, harmony ratios, and growth ratios. The results of this study indicate that the average efficiency ratio is still below 100% which is categorized as less efficient, the effectiveness ratio is said to be very effective in realizing regional original income with an average of above 100%, and the ratio of regional financial independence is moderate with a participatory pattern, the compatibility ratio is not yet said to be optimal because the Bogor City government still prioritizes most of its funds for operating expenditures compared to capital expenditures which are quite low, the ratio of growth of regional original income is positive compared to regional revenues and capital expenditures are still relatively low compared to operating expenditures which are quite high.
The Influence of the Independence of the Board of Commissioners, Audit Quality, and Company Size on Banking Profitability Lulu, Lulu; Sundarta, M. Imam; Muniroh, Leny; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8765

Abstract

The purpose of this study was to determine the effect of the independence of the board of commissioners, audit quality, and firm size on banking profitability both partially and simultaneously. The population of this study is all banks listed on the Indonesia Stock Exchange in 2019-2021. The technique for selecting the sample uses purposive sampling and the number of data samples is 39 data. This study uses secondary data in the form of financial statements of banking companies obtained from the publications of the Indonesia Stock Exchange. The results of this study indicate that audit quality has a significant effect on the direction of a positive relationship to profitability. The independence of the board of commissioners and the size of the company have no significant effect on the direction of the negative relationship to profitability.
Effect Of Trading Volume Activity And Stock Return On Stock Split (Financial Sector 2017-2021 Period) Handayani, Adinda Putri; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8840

Abstract

The purpose of this study was to determine whether TVA and stock returns affect the stock split. The data collection technique in this study was an event study to analyze the hypothesis, namely on the 5th, 10th and 15th days before and after the company did a stock split. The test results of the effect of TVA (X1) on the stock split using the partial T test method showed results that had a significant effect, while the test results for the effect of stock returns (X2) on the stock split using the partial T test method showed insignificant results, namely there was no effect of return. stock before and after the stock split event and the test results The effect of TVA and stock returns on stock split using the simultaneous test method F shows the results of the magnitude of the influence of the TVA variable and stock returns on the stock split is 26%, then this shows TVA and stock returns have an effect on stock splits in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2018 period.
Analysis of Financial Ratios to Measure Financial Performance in the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the Period 2017-2021 Kurnia, Annisa Desri; Sundarta, M. Imam; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14868

Abstract

This study aims to determine the financial performance of oil and gas companies listed on the IDX for the 2017-2021 period. This type of research is a descriptive qualitative research with secondary data, namely in the form of financial reports of oil and gas companies listed on the IDX obtained from the website www.idx.co.id with time series and cross sectional analysis. The samples used in this study are three oil and gas companies listed on the IDX for the 2017-2021 period, namely PT. Astrindo Nusantara Infrastructure Tbk, PT. Elnusa Tbk and PT. Main radiant interinsco Tbk with sampling technique using purposive sampling method. Analysis of the data used is the analysis of financial ratios. The results showed that in the ratio analysis of the overall company finances which became the object of research the company had a good performance.
Analysis of Economic Value Added (EVA) and Market Value Added (MVA) Methods to Assess Financial Performance (Sub-sector of Food and Beverage Companies Listed on the IDX for the 2017-2021 Period) Krisdiyanti, Cindy; Sundarta, M. Imam; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14869

Abstract

This study aims to determine and analyze financial performance using the economic value added (EVA) and market value added (MVA) methods in the food and beverage company sub-sector listed on the IDX for the 2017-2021 period. This type of research is qualitative with a descriptive approach. The sampling technique used in this study was purposive sampling of 30 companies, there were three food and beverage companies used as samples. The results showed that the EVA value at PT Akasha Wira International obtained a positive EVA value (EVA> 0) for five years, while at PT Sariguna Primatirta Tbk obtained a positive EVA value (EVA> 0) only in 2019 and 2021 and at PT Indofood CBP Sukses Makmur obtained a positive EVA value (EVA> 0) in 2017-2019 and 2021, this means that the company is able to create economic added value for the company. However, PT Sariguna Primatirta Tbk obtained a negative EVA value (EVA < 0) in 2017, 2018 and 2020, while PT Indofood CBP Sukses Makmur Tbk obtained a negative EVA value (EVA < 0) only in 2020, this means that the company has not been able to create economic added value. The market value added (MVA) value at PT Akasha Wira International Tbk obtained a negative MVA value (MVA < 0) in 2017 and 2018, this indicates that the company was unable to increase the wealth of the company and shareholders. Meanwhile, in 2018-2021, it obtained a positive MVA value (MVA> 0) and at PT Sariguna Primatirta Tbk and PT Indofood CBP Sukses Makmur Tbk obtained a positive MVA value (MVA> 0) for five years, this indicates that the company was able to increase the wealth of the company and shareholders.
The Effect of Good Corporate Governance on Market Capitalization in Companies Basith, Jundi Muhammad; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14871

Abstract

This study aims to determine the effect of good corporate governance on market capitalization either partially or simultaneously, good corporate governance referred to here are audit committees, independent commissioners and institutional ownership. The population in this study uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a total sample of 13 companies. The sampling method in this study is based on the criteria of the population or also called purposive sampling. This research is a quantitative study that uses secondary data in the form of financial statements of manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. In this study, we tested the panel data regression model using the chow test and selected the fixed effect model with generalized least squares to test the panel data regression. In this study, analysis was also carried out using descriptive analysis methods, classical assumption tests, T tests and F tests as well as analysis of the coefficient of determination R2. The results of research conducted partially show that the audit committee has no effect on market capitalization, then independent commissioners have a significant effect on market capitalization and institutional ownership has a significant effect on market capitalization. The results are carried out simultaneously indicating that the audit committee, independent commissioners and institutional ownership have a joint effect on market capitalization
Analysis of Financial Performance Growth Using the Du Pont System at PT. Astra Agro Lestari Tbk Resmawan, Yogi; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14874

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan serta pertumbuhan kinerja keuangan PT. Astra Agro Lestari Tbk periode 2016-2020. Untuk mengetahui kinerja keuangan tersebut dilakukan analisis menggunakan Du Pont System dengan melakukan perhitungan Net Profit Margin dan Total Assets Turnover untuk mencari Return On Investment, yang kemudian dari hasil Return On Investment tersebut dilakukan analisis pertumbuhan Return On Investment dengan menggunakan rasio pertumbuhan. Analisis Du Pont System digunakan untuk mengetahui sejauh mana efektif dan efisiensi perusahaan dalam mengelola aktiva nya untuk menghasilkan laba. Dalam penelitiannya dilakukan pengumpulan data, klasifikasi data, memasukan data kedalam tabel, analisis data menggunakan Du Pont System approach dan analisis pertumbuhan Return On Investment untuk mengetahui perkembangan kinerja perusahaan. Berdasarkan tahapan tersebut menunjukan bahwa Return On Investment tahun 2016-2017, 2017-2018, dan 2018-2019 mengalami pertumbuhan negatif atau menurun, yang di tunjukan dengan angka Return On Investment pada tahun 2016-2017 sebesar -10,16%, tahun 2017-2018 sebesar -22,73%, dan tahun 2018-2019 sebesar -100,32% sebaliknya pada tahun 2019-2020 mengalami pertumbuhan positif atau naik yang di tunjukan dengan angka Return On Investement mengalami kenaikan sebesar 85,5%.
Co-Authors A. Syukur, Dudung Amalia Putri Sunarya Amalia, Elma Amelia Sandra Aminda, Renea Sinta Ananda Serly Nurlita Angga Prasetia Anggi Pebriyani Anggita Citra Dewi Anuraga Kusumah 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 Muhammad Rizky Nugraha Mukhlis, Ade Muniroh, Leny N. A. Rumiasih Niken Octafiani Nisa Wardah Novita Sari, Diana 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 Titing Suharti Widhi Ariyo Bimo Yogi Resmawan Yudiana Yudiana, Yudiana Yuggo Afrianto Yusup Sunandar