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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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Pengaruh Sales Growth, Likuiditas, dan Ukuran Perusahaan Terhadap Financial Distress Ariyanti, Valentina; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1284

Abstract

In this study, financial distress levels are measured using the Springate model method. Factors considered include sales growth, liquidity, and company size with the aim of investigating the impact of these three main factors on the potential for financial distress. The sample used comes from companies listed on the Bursa Efek Indonesia for a period of 5 years. The research method used a quantitative approach. The analysis results indicate that there is no multicollinearity with VIF values of 1.058 (Sales Growth), 1.004 (Liquidity), and 1.062 (Company Size) which are below 10. The residual distribution is normal with a sig value of 0.063, and there is no heteroskedasticity or autocorrelation with dU < d < 4-dU, meaning 1.6739 < 2.018 < 2.3261. Through hypothesis analysis, it was found that all variables studied actually have a simultaneous effect with significant values below 0.05, but only liquidity significantly influences the level of financial distress partially with a t-value of 6.256 > t-table 1.679.. Variable X is known to contribute 46% to the observed level of financial distress in the R square analysis. This finding indicates the need for further discussion to deeply understand the implications of this research.
The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable Salwa Putri Zaqiani; Dani Sopian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5967

Abstract

This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits.
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.
The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023 Handayani, Ai; Sopian, Dani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5003

Abstract

The consistent performance of the manufacturing sector in the first quarter of 2023 has had a significant impact on Indonesia's economic development, particularly in the face of ongoing economic uncertainty. This study employs a quantitative research methodology, utilizing both descriptive and verification analyses. Its aim is to provide a comprehensive overview of company performance while examining the relationship between the Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA). Quantitative methods are applied to a defined population or sample by collecting data using pre-established instruments and analyzing the results through statistical techniques. Descriptive analysis is used to outline the identified issues, while verification analysis assesses the validity of predetermined hypotheses. The verification analysis in this study includes classical assumption testing and hypothesis testing. A purposive sampling technique was adopted, where samples were intentionally selected based on specific criteria determined by the researchers. Out of a total population of 78 companies, only 10 were selected as samples that met these criteria. The F-table value was 2.78, and the calculated F-statistic was 76.67. Since the F-statistic exceeds the F-table value, the null hypothesis (H?) is rejected and the alternative hypothesis (H?) is accepted. This indicates that CR, TATO, DER, and NPM collectively influence Return on Assets. The coefficient of determination (R²) was 0.9842, suggesting that 98.42% of the variance in Return on Assets is explained by the independent variables CR, DER, TATO, and NPM, while the remaining 2.57% is attributed to other factors outside the scope of this study.
Bekerja Di Era Platform: Strategi Gen-Z Meningkatkan Daya Saing di Tengah Gig Economy Nur Hayati; Sopian, Dani; 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
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.
Co-Authors Aisyah Aisyah Anggini, Tiara 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 Nono Sugiono Nur Hayati Nur Hayati Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Salwa Putri Zaqiani Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Usin Susanto Valentina Ariyanti Vina Lestari Wawat Suwartika Wiwin Putri Rahayu Wulan laelasari Yudhi Widya Arthana Rustam