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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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ANALISIS FAKTOR-FAKTOR DETERMINAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Azis, Azolla Degita; Sundarta, Muhammad Imam; Imvie, Amanda Amalia
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 1 (2021): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i1.4594

Abstract

Penelitian ini bertujuan untuk menguji apakah kompetensi dan independensi auditor dapat mempengaruhi kualitas audit pada Kantor Akuntan Publik di Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode PLS (Partial Least Square). Data yang digunakan berupa data primer yang berasal dari kuesioner. Teknik pengambilan sampel menggunakan random sampling. Hasil penelitian menunjukkan bahwa auditor perlu meningkatkan pengetahuan dan independensinya untuk meningkatkan kualitas audit. Hasil penelitian ini dapat menjadi literatur tambahan di bidang akuntansi dan audit keuangan, serta bagi para praktisi di Indonesia bahwa kompetensi dan independensi auditor dapat meningkatkan kualitas audit, sehingga dapat menimbulkan persepsi kualitas audit dari investor. Salah satu implikasi dari penelitian ini adalah bahwa hubungan auditor-klien (auditor tenure) dapat meningkatkan kualitas audit. Untuk penelitian selanjutnya disarankan untuk melakukan penelitian dengan sampel penelitian yang lebih banyak dan objek penelitian yang berbeda sehingga diharapkan menghasilkan kesimpulan penelitian yang bervariasi yang dapat dijadikan pertimbangan bagi para regulator.Kata Kunci: Independensi Auditor; Kompetensi Auditor; Kualitas Audit
Determinan Keputusan Stock Split Pada Perusahaan Go Public Riani, Desmy; Rumiasih, N.A; Nurokhmah, Setianingrum; Imam Sundarta, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5415

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Price Book Value (PBV), Price Earning Ratio (PER), Likuiditas (TVA), Earning Per Share (EPS) dan Return On Asset (ROA) terhadap keputusan stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Data yang digunakan adalah data sekunder yang dari laporan keuangan yang dipublish idx.co.id dengan metode purposive sampling sehingga didapatkan sebanyak 192 sampel. Pengujian hipotesis dilakukan dengan metode analisis regresi logistik berganda menggunakan progam SPSS versi 22. Hasil dari pengujian ini menunjukkan jika Price Book Value (PBV), Price Earning Ratio (PER) dan Return On Asset (ROA) tidak berpengaruh terhadap keputusan stock split. Sedangkan untuk Likuiditas (TVA) dan Earning Per Share (EPS) berpengaruh terhadap keputusan stock split.Kata kunci: Earning Per Share (EPS); Liquidity (TVA); Price Book Value (PBV); Price Earning Ratio (PER); Return On Asset (ROA); Stock Split.
Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba Riani, Desmy; Rumiasih, NA.; Sundarta, M. Imam; Lili, Muhamad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7117

Abstract

AbstractThis study aimed in determining the effect of audit quality, audit committee, institutional ownership, company size, and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. This study used secondary data in the form of annual financial statements of banking companies for the period 2015-2019. Was used in this study sampling technique used in the study was purposive sampling and the number of samples used were 35 banking companies with a research period of 5 years. Analysis of the date in the study were using multiple linear regression analysis using SPSS25 and Eviews6 software. The results showed that the audit quality variable and the audit committee variable had no significant effect on earnings management. Furthermore, the institutional ownership and leverage had a significant positive effect on earnings management. Meanwhile, the firm size variable had a significant negative effect on earnings management. Simultaneous research resulted the consisting of audit quality, audit committee, institutional ownership, company size and leverage had a significant positive effect on earnings management.
PENDAMPINGAN KEGIATAN PEMASARAN UMKM PRODUK KERIPIK SINGKONG DI RT 02/RW 01 DESA WARINGIN JAYA KABUPATEN BOGOR Suharti, Titing; Firdaus, M. Azis; Yudhawati, Diah; Sundarta, M. Imam; Hurriyaturrohman, Hurriyaturrohman; Kusumah, Anuraga
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 1 (2022): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.793 KB) | DOI: 10.32832/abdidos.v6i1.1171

Abstract

The implementation of Large-Scale Social Restrictions (PSBB) as a result of the COVID-19 pandemic since March 2020 has directly suppressed the rate of economic growth, the COVID-19 pandemic has not only hit the global economy but also in Indonesia. However, the economic sector must continue to rotate, including MSME activities. Various efforts and ways to restore the MSME sector continue to be carried out until now because MSME actors are the spearhead of economic movement in society. The purpose of this service is to provide a digital understanding of business in terms of marketing activities for cassava chip products to MSME actors in Waringin Jaya Village, Bogor Regency. Analysis of partner needs, Lectures and discussions, and Tutorials. The cassava chip SMEs in Waringin Jaya Village can understand the importance of online marketing and understand how to make packaging which is expected to increase the sales volume of cassava chips.
THE ROLE OF KKN STUDENTS IN CARRYING OUT MALAY LANGUAGE TEACHING ACTIVITIES AT THE LOCATION OF SINGHANAKHON WITTAYANUSORN SCHOOL, THAILAND Hurriyaturrohman, Hurriyaturrohman; Cantika, Melodia; Suharti, Titing; Sundarta, M. Imam; Ritzkal, Ritzkal
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2170

Abstract

Ibn Khaldun University Bogor International KKN is a form of community service activity. Real Work Lectures will be held on 16 May – 30 September 2023. Activities consist of teaching activities for junior high school students (Mattayom), and community service activities. This article discusses the school activities of Singhanakhon Wittayanusorn School and additional activities of KKN students. KKN activities aim to provide experience and as a form of learning process for students to explore the school's potential that can be developed. The learning method used is to use a basic Malay language book for the easiest introduction to vocabulary. An additional activity for KKN students is the Minicamp Qur'an activity which aims to teach students to create ash-syu'ur Al-Qur'ani (Qur'anic feelings) in students, instilling the spirit of increasing recitations of the Qur'an. The community service activities carried out include helping to clean the garden and planting mango tree seedlings in the garden of the school owner of the Singhanakhon Wittayanusorn School with the aim of creating a sense of care for the environment and a form of cooperation and mutual cooperation with the community. Ibn Khaldun University Bogor's KKN activities are expected to provide benefits to the community, students and schools, especially those aimed at creating a generation that can develop in languages ​​other than their own country and become role models in all things.
Determination of Banking Micro Variables for Indonesia's Economic Growth Oktaviani, Lola; Aminda, Renea Sinta; Sundarta, M. Imam
Manager : Jurnal Ilmu Manajemen Vol. 8 No. 2 (2025): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v8i2.1637

Abstract

This study aims to examine the influence of banking micro variables on Indonesia's economic growth during the 2019–2023 period. The study focuses on three main independent variables: asset growth, capital structure measured by Debt to Equity Ratio (DER), and profitability measured by Return on Equity (ROE). The dependent variable is economic growth, which is represented by Gross Domestic Product (GDP). This study uses a quantitative method using secondary data sourced from the annual financial statements of ten banking companies listed on the Indonesia Stock Exchange and GDP data obtained from the Central Statistics Agency. Data analysis involves regression of panel data along with testing of classical assumptions and hypotheses. The findings show that the growth of assets and capital structure has a negative and significant impact on economic growth, while profitability has a positive and significant influence. These results suggest that while asset expansion and increased debt may not directly drive national economic growth, increased profitability in the banking sector can contribute positively to economic development. This research provides insight into how micro-level banking performance can affect macroeconomic outcomes, particularly in developing countries such as Indonesia.
Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information Azis, Azolla Degita; Hurriyaturrohman; Sundarta, Muhammad Imam; Rizqi, Muhamad Nur
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a8

Abstract

The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Sub Sektor Jasa Perindustrian di BEI Tahun 2019-2023) Amalia Putri Sunarya; M. Imam Sundarta; R. Dudung Abdul Syukur
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.1830

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh leverage terhadap nilai Perusahaan, pengaruh ukuran perusahaan terhadap nilai perusahaan, serta pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan di sub sektor jasa perindustrian yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Peneliti ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan yang tersedia di situs resmi Bursa Efek Indonesia. Teknik yang digunakan untuk pengambilan sampel adalah purposive sampling. Berdasarkan kriteria, jumlah sampel sebanyak 30 observasi. Metode pengumpulan data dilakukan melalui dokumentasi. Hipotesis diuji dengan menggunakan analisis regresi linear berganda dengan bantuan alat statistik IBM SPSS versi 26. Kesimpulan dari penelitian ini adalah sebagai berikut: (1) Leverage memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan pada perusahaan di sub sektor jasa perindustrian yang termaktub di BEI selama tahun 2019-2023, (2) Ukuran perusahaan juga berpengaruh negatif dan signifikan terhadap nilai perusahaan pada perusahaan di sub sektor jasa perindustrian yang terdaftar di BEI selama tahun 2019-2023, (3) Secara bersamaan, leverage dan ukuran perusahaan memberikan pengaruh signifikan terhadap nilai perusahaan pada perusahaan sub sektor jasa perindustrian di BEI pada periode 2019-2023.
Pengaruh Corporate Governance, Intellectual Capital, dan Arus Kas Operasi Terhadap Financial Distress Muhammad Rizky Nugraha; Muhammad Imam Sundarta; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1624

Abstract

Salah satu aspek penting dalam manajemen bisnis adalah kemampuan mengelola risiko keuangan, terutama yang berkaitan dengan kemungkinan kebangkrutan. Beberapa faktor penting yang dapat menyebabkan perusahaan mengalami masalah keuangan termasuk tata kelola perusahaan yang buruk, pendapatan tidak memenuhi target, arus kas yang buruk, seringnya pergantian karyawan dan pengeluaran yang melebihi anggaran. Ada sejumlah unsur yang dianggap dapat memengaruhi atau menyebabkan perusahaan mengalami masalah keuangan seperti kepemilikan institusional, komisaris independen, dan gender diversity, intellectual capital dan arus kas operasi, karena financial distress berkaitan tentang kualitas manajemen dan kinerjanya untuk menjalankan perusahaan. Tujuan dalam penelitian ini guna meninjau kaitan antara tata kelola dan kesanggupan manajemen untuk menjalankan perusahaan, termasuk mengelola arus kas operasi dan intellectual capital, terhadap financial distress yang dihitung memakai rumus Altman Z Score. Metode purposive sampling dipakai dalam memilah 67 populasi dari sektor konstruksi yang tercatat di Bursa Efek Indonesia dari tahun 2020–2022, sehingga menghasilkan 57 sampel. Analisis data dengan analisis regresi linear berganda di software SPSS. Metode analisis data yaitu analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Temuan memperlihatkan bahwa ketika variabel independen diuji secara parsial, variabel independen yang mencakup kepemilikan institusional, komisaris independen, gender diversity, dan intellectual capital tidak mempengaruhi variabel dependen. Sementara itu, variabel independen arus kas operasi mempengaruhi financial distress. Pengujian secara bersamaan, variabel independen mempengaruhi variabel dependen
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