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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Perancangan Model Sistem Akuntansi Berbasis Blockchain untuk Meningkatkan Transparansi dan Auditabilitas Laporan Keuangan UMKM Sektor Fashion Sopian, Dani; Rustam, Yudhi Widya Arthana; Laelasari, Wulan
JSMA Vol 17 No 2 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i2.255

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) fashion menghadapi kendala signifikan dalam menyajikan laporan keuangan yang transparan dan dapat diaudit, sebuah isu yang sering kali membatasi potensi pertumbuhan dan akses mereka ke sumber pendanaan. Penelitian ini mengusulkan perancangan model sistem akuntansi berbasis blockchain sebagai solusi untuk mengatasi masalah tersebut. Dengan menerapkan metode campuran (mixed-methods), riset ini mengintegrasikan wawasan kualitatif dari wawancara mendalam dengan 15 responden dan data kuantitatif dari 50 responden kuesioner. Analisis yang dilakukan bertujuan mengukur pengaruh niat adopsi terhadap kualitas laporan keuangan, dengan peran mediasi dari kepercayaan dan keandalan data, serta peran moderasi dari pemahaman teknologi dan lingkungan eksternal. Hasil penelitian ini membuktikan bahwa niat adopsi memiliki dampak positif dan signifikan terhadap kualitas laporan keuangan, di mana hubungan ini secara efektif dimediasi oleh kepercayaan dan keandalan data. Lebih jauh, ditemukan bahwa pemahaman teknologi dan lingkungan eksternal secara signifikan memperkuat pengaruh niat adopsi terhadap kualitas laporan. Temuan-temuan ini menjadi dasar perancangan sebuah model akuntansi terintegrasi berbasis blockchain yang aman. Model ini diharapkan dapat menjadi panduan praktis bagi UMKM sektor fashion untuk meningkatkan transparansi, efisiensi operasional, dan daya saing mereka.
PENGENALAN DAN PENGUATAN PEMAHAMAN PERSAMAAN DASAR AKUNTANSI BAGI SISWA SMK JURUSAN AKUNTANSI Dani Sopian; Muhammad Salman Al Faridzi; Duriyati; Vina Lestari
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 5 No. 2 (2026): PROSIDING DEDIKASI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian Mahasiswa Kepada Masyarakat (PKM) ini dilaksanakan sebagai bentuk kepedulian terhadap pentingnya Persamaan Dasar Akuntansi (PDA) bagi siswa SMK. Persamaan Dasar Akuntansi adalah fondasi penting dalam akuntansi, namun banyak siswa yang mengalami kesulitan dalam memahami prinsip-prinsip dasar akuntansi seperti persamaan dasar akuntansi, debit-kredit, dan siklus akuntansi. Kegiatan ini bertujuan untuk melatih siswa memahami konsep dasar akuntansi dan menganalisis laporan keuangan. Pengabdian masyarakat ini dilakukan dengan cara menyampaikan materi serta pembahasan siklus akuntansi secara lengkap. Melalui PKM ini, siswa terlihat antusias dan berhasil meningkatkan pemahaman serta keterampilan terhadap persamaan dasar akuntansi. Bukan hanya sekedar menghafal rumus persamaan dasar akuntansi, tetapi siswa juga menyadari pentingnya menerapkan persamaan dasar akuntansi dalam berbagai situasi, termasuk dalam dunia kerja. Selain itu, kegiatan ini memperkuat hubungan antara perguruan tinggi dan SMK sebagai mitra dalam pengembangan pendidikan keahlian akuntansi. Secara keseluruhan, kegiatan ini memberikan dampak positif bagi seluruh pihak dan kedepannya, kami berharap agar kegiatan ini bisa dilangsungkan secara berkelanjutan dan mendalam agar dapat membantu siswa dalam melakukan pembukuan.
The Effect of Working Capital and Company Size on Profitability in Industrial Sector Companies on the IDX (2020–2024) Herdi Herdian Apriansyah; Dani Sopian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9399

Abstract

This study aims to analyze the influence of working capital and company size on profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is an important indicator in assessing a company's financial performance because it reflects the company's ability to generate profits from the resources it has. This study uses descriptive and verifiable methods with a quantitative approach. The research population includes all industrial sector companies listed on the IDX, with purposive sampling techniques, so that 39 companies were obtained as samples. With an observation period of five years, the number of data analyzed was 195 observations. The research data is obtained from the company's officially published annual financial statements. Data analysis was carried out using statistical methods to test the influence of independent variables on dependent variables. The results show that working capital does not always have a positive effect on the company's profitability, which indicates that high working capital is not necessarily followed by efficient asset management. Meanwhile, the size of the company has a role in reflecting the stability and operational capacity of the company, although its effect on profitability depends on the effectiveness of management. This research is expected to contribute to the management of companies and investors in financial decision-making.
EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR Nur Hayati; Dani Sopian; Arief Yanto Rukmana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.713

Abstract

One of the industries that is expanding is higher education, and it is seeing more and more competition. Strong leadership and the use of artificial intelligence technologies are viewed as the keys to raising higher education's effectiveness and competitiveness. In order to better understand how leadership, artificial intelligence, and higher education technology work together to improve higher education's competitive advantage, this study examines the relationships between artificial intelligence, leadership, and higher education competitiveness. It also takes into account the potential influence of higher education's performance as moderation. Using a sample of 250 students from five private higher education institutions in Bandung that provide recognized B Management study programs, this study employed the Purposive Sampling approach. SEM PLS (Partial Least Square) is the approach used for data analysis in this study. The findings demonstrate a strong, direct, and beneficial relationship between leadership and artificial intelligence and the effectiveness and competitiveness of higher education. It is anticipated that the study's conclusions will offer executives, employees, and practitioners in higher education insightful information. Finding the important variables that influence the competitiveness of higher education, such as the ways in which artificial intelligence and good leadership can work together, can help with strategic decision-making for the growth of long-lasting institutions.
LIQUIDITY, LEVERAGE, AND COMPANY SIZE AS PREDICTORS OF PROFITABILITY IN LQ-45 NON-FINANCIAL COMPANIES ON IDX INDONESIA Nasywa Fauziyyah; Dani Sopian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.783

Abstract

This study aims to examine the influence of liquidity, leverage, and company size as predictors of profitability in non-financial companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research population amounted to 45 companies, and through purposive sampling techniques, 17 companies were obtained with a total of 85 observation units. Independent variables used include liquidity proxied by Current Ratio (CR), leverage proxied by Debt to Asset Ratio (DAR), and company size measured using the natural logarithm of total assets. Profitability as a dependent variable is measured using Return on Asset (ROA). The analysis method used was multiple linear regression with the help of SPSS 27 software. The results of the study partially show that liquidity does not have a significant effect on profitability, leverage does not have a significant effect on profitability, while company size has a negative and significant effect on profitability. Simultaneously, liquidity, leverage, and company size had a significant effect on profitability with an F value of 6.564 and an R Square value of 0.198. These findings suggest that in large-scale companies in the LQ-45 Index, an increase in asset scale is not always directly proportional to an increase in profitability.
FINANCIAL DISTRESS IN INDONESIAN PROPERTY AND REAL ESTATE COMPANIES: THE INFLUENCE OF LEVERAGE, PROFITABILITY, LIQUIDITY, AND CORPORATE GOVERNANCE Reni Kartini; Dani Sopian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.792

Abstract

This study aims to analyze the influence of leverage, profitability, liquidity, and corporate governance on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research uses a quantitative approach with secondary data in the form of the company's annual financial statements. The research sample consisted of 54 companies with a total of 270 observations selected using purposive sampling techniques. The data analysis technique uses multiple linear regression. The results of the study show that leverage has a significant negative effect on financial distress, while profitability and liquidity have a significant positive effect. Corporate governance has no significant effect on financial distress. Simultaneously, all independent variables have a significant effect on financial distress. The Adjusted R Square value of 0.435 indicates that 43.5% of the variation in financial distress can be explained by the research model. This study shows that financial distress conditions are influenced by a combination of financial performance factors and corporate governance.
Bekerja Di Era Platform: Strategi Gen-Z Meningkatkan Daya Saing di Tengah Gig Economy Nur Hayati; Dani Sopian; Usin Susanto; Nono Sugiono
JSMA Vol 18 No 1 (2026): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v18i1.282

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana daya saing Gen-Z dalam lingkungan ekonomi pekerjaan dipengaruhi oleh peluang kerja, tantangan pasar, preferensi sosial, dan pengembangan keterampilan. Penelitian ini dilakukan dengan pendekatan kuantitatif dan menggunakan jenis penelitian yang dikenal sebagai eksplanatori. Data dikumpulkan melalui survei yang dilakukan terhadap seratus responden Gen-Z yang aktif terlibat dalam ekosistem ekonomi pekerjaan Kota Bandung. Untuk menilai pengaruh masing-masing variabel terhadap daya saing, data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa preferensi sosial, peluang kerja, dan pengembangan keterampilan Gen-Z berpengaruh positif dan signifikan terhadap daya saing Gen-Z, sementara tantangan pasar berpengaruh negatif namun signifikan. Sementara itu, semua variabel independen terbukti memiliki dampak yang signifikan terhadap daya saing Gen-Z. Hasil penelitian ini mengkonfirmasi bahwa gig economy dapat menjadi sarana peningkatan daya saing generasi muda apabila didukung oleh kemampuan pengembangan keterampilan dan strategi adaptasi terhadap dinamika pasar kerja digital
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Tiara Anggini; Dani Sopian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2999

Abstract

Introduction: This study investigates the impact of tax planning, profitability, and company size on earnings management in industrial sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Methods: The population for this research included all industrial sector companies listed on the IDX during the specified period. A purposive sampling method was employed, resulting in a sample of 24 companies with a five-year observation period, yielding 120 data points. The data analysis was conducted using multiple linear regression analysis with SPSS version 26 software. Results: The findings indicated that, when examined together, tax planning, profitability, and company size significantly affected earnings management. However, when analyzed individually, tax planning positively influenced earnings management, but this effect was insignificant. Profitability showed a negative but insignificant effect, while company size had a negative and significant impact on earnings management. Keywords: Tax Planning, Profitability, Company Size, Earnings Management.
Co-Authors Arief Yanto Rukmana Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Duriyati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Herdi Herdian Apriansyah Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Muhammad Salman Al Faridzi Nasywa Fauziyyah Nono Sugiono Nur Hayati Nur Hayati Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Reni Kartini Rina Mulyani, Rina Salwa Putri Zaqiani Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Tiara Anggini Usin Susanto Valentina Ariyanti Vina Lestari Wawat Suwartika Wiwin Putri Rahayu Wulan laelasari Yudhi Widya Arthana Rustam