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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen 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
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 Other

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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.
Observation of Agricultural Business Conditions in RT 05 Parakan Jaya Village in Economic Terms During the Covid-19 Pandemic Indah Sari, Mila; Sundarta, M. Imam
AMK : Abdi Masyarakat UIKA Vol. 2 No. 1 (2023): MARET
Publisher : Universitas Ibn Khaldun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/amk.v2i1.1860

Abstract

The world is currently going through difficult times due to the COVID-19 pandemic. Indonesia is also one of the countries affected by the COVID-19 pandemic. As a result of this pandemic, all human activities have been disrupted, even paralyzing the community's economic sector. The agricultural sector is a superior sector because the livelihood of the Indonesian population is mostly farming. Parakan Jaya village where most of the population as vegetable farmers. One of the vegetable producers in Bogor Regency. Vegetables are food crops as the basic needs of the community. This farming is carried out by ladies and gentlemen in the neighborhood of Rt 05 Rw 08 Parakan Jaya Village, Kemang Bogor. This service activity is called the independent written idea real work lecture (KKN-GTM) because the implementation technique is carried out independently and the location of the activity is carried out in the residential environment. The purpose of this service is to find out the activities of agricultural activities that are carried out every day, especially in the midst of the COVID-19 pandemic that is currently happening in Indonesia.
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.
Co-Authors A. Syukur, Dudung Amalia, Elma Amelia Sandra Ananda Serly Nurlita Angga Prasetia Anggi Pebriyani Anggita Citra Dewi Anuraga Kusumah Atika Yunda Sari Azis, Muchamad Azis Alfayed Azolla Degita Azolla Degita Azis Basith, Jundi Muhammad Bimo, Widhi Aryo Candra, Alexander Chandra, Alexander Dapi Yoga Nugraha Degita Aziz, Azolla Denia Maulani Desmy Riani Diah Yudhawati Dudung Abdul Syukur Erlani, Dhea Sylva Ficka Adelya Firli Fissilmi Kaaffah Handayani, Adinda Putri Hartanti Nugrahaningsih Harun Faizal Hendra Prasetyo Wibowo Hurriyaturrohman Hurriyaturrohman Imvie, Amanda Amalia Indah Sari, Mila Indrawati, Vini Indupurnahayu Isnaini Lailatul Rohmah Iyus Sidik Akbar Jani Subakti Khoirunisa, Shinta Tharwiah Krisdiyanti, Cindy Kurnia, Annisa Desri Lili, Muhamad Lulu, Lulu Melati, Pitri Melodia Cantika Moch. Obby Firdaus 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 Putri Lestari, Putri Putri Ria Angelina 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