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All Journal Trikonomika: Jurnal Ekonomi JMM (Jurnal Masyarakat Mandiri) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) INFOKUM Jurnal Ekonomi International Business and Accounting Research Journal Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Transforma: Jurnal Manajemen Sinergi Akademisi dan Masyarakat Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)

Atang Hermawan

Pasundan University

Author-ID : 280538

Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Auditor Eksternal dan Auditor Internal pada Pelaksanaan Good Corporate Governance Hermawan, Atang
Jurnal Trikonomika Vol 9, No 1 (2010): Edisi Juni 2010
Publisher : Jurnal Trikonomika

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Financial performances can show the ficture of successful form of enterprise value for both present and future time. Financial performance can be achieved optimally by the implementation of good corporate governance. Reformation of integrated information systems covering budgeting system, information system, auditing and institutional reformation will yield clean governance. And accountancy will consequently show its maximum role. The purposes of this research is to analyze and learn (1) Correlation of the external and internal auditor, (2) the influence of the external and internal auditor to the implementation of good corporate governance. Research method was descriptive and verificative analyses. The conclusions of the research are as follow (1) a significant correlation of the external and internal auditor, (2) external and internal auditor can influence to implementation of good corporate governance.

Cost of Equity Analysis through the role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia Atang Hermawan; Dewi Ayu Anggita Sari; Ardi Gunardi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

To survive, companies need to make various business development efforts which require capital that not all companies can fulfill independently. So in this case the company needs other parties (external parties) to meet its capital needs, namely investors and creditors. Obtaining capital from external parties, be it share capital or loans, poses their respective risks. Therefore, this study aims to provide an overview of how earnings aggressiveness, earnings persistence, and cost of equity are in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Earnings persistence as moderating variables considering that these variables can be indicators of future earnings obtained in the long term. The research method used is descriptive verification method with data analysis is done by Simple Linear Regression Analysis, Moderated Regression Analysis (MRA), classical assumption test, correlation analysis, and coefficient of determination. While the hypothesis testing used is a statistical method of partial test (t test) using SPSS 20 for Windows. The results of this study indicate that earnings aggressiveness has a positive effect on the cost of equity and the persistence of earnings as a moderating variable weakens the effect of earnings aggressiveness on the cost of equity

IMPACT OF INTERNAL FACTORS IN DISTRIBUTION SOE BANK CREDIT Atang Hermawan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Banks are institution becoming financial _ gauge measuring strength economy a country. this _ because the bank as the party receiving the funds from Public then channel it return to Public through form credit for Upgrade wheel economy a country. For Upgrade economy so total disbursed credit must the more increase. For Upgrade distribution credit then the bank has to notice a number of factor including credit jammed, capital adequacy, as well the ability of the bank to generate profit. Study this done for test influence credit default, capital adequacy, and profitability to distribution loans to state-owned banks in Indonesia. Data used namely secondary data obtained _ from report BUMN Bank finance in the 2011-2019 period. Data analysis technique used is multiple linear regression and hypothesis test using t statistics for test regression in a manner Partial as well as the F test for for test in a manner simultaneous with level significance of 5%. Besides assumption test was also carried out classic which includes normality test, multicollinearity test, heteroscedasticity test, and auticorrelation test. Research results show that credit congested influential negative to distribution credit, capital adequacy has an effect positive to distribution credit and profitability no influential to distribution credit. Whereas in a manner simultaneous credit default, capital adequacy and profitability influential to distribution state-owned bank loans in Indonesia. Ability prediction from third variable the by 74.8%, meanwhile the remaining 25.2% is influenced by factors that are not enter to in research models.

THE EFFECT OF LIQUIDITY, ASSET STRUCTURE AND SALES GROWTH ON THE CAPITAL STRUCTURE AND ITS IMPLICATIONS FOR SHARE PRICES MODERATED BY BI INTEREST RATES Dede Yusuf; Jaja Suteja; Atang Hermawan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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This study aims to influence liquidity, asset structure and sales growth on the capital structure and its implications for share prices moderated by BI interest rates. This research uses a quantitative approach. The tool used in this study is multiple regression analysis where there is a relationship between independent variables and dependent variables. The results of this study stated that liquidity, asset structure and sales growth significantly affected the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. Liquidity has asignificantly affectscapital structure of manufacturing companies listed on the Indonesia Stock Exchange. the greater the liquidity, the higher the ability to pay off its short-term debt to manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. Asset structure affects the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. Sales growth affected the capitalmanufacturing companies' capital structureonesia Stock Exchange from 2009 to 2018. The capital structure affects the price of manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. The capital structure affects the share price moderated by BI interest rates on manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018.

IMPLEMENTATION OF ACCOUNTING PRINCIPLES IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) Atang Hermawan
INFOKUM Vol. 10 No. 5 (2022): December, Computer and Communication
Publisher : Sean Institute

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The purpose of this research is to find out the extent to which the application of accounting principles is carried out by MSMEs in Tanjungsari District, to find out the perceptions of MSMEs in Tanjungsari District towards accounting, and the factors that cause low accounting for MSMEs in Tanjungsari, Sumedang Regency. The research was conducted using a qualitative approach. Place of research is determined by using purposive sampling. Sources of data used are primary data and secondary data. Data collection techniques were carried out by observation, interviews, documentation, and data triangulation. The results of the study show that the implementation of accounting principles in MSMEs is still not optimal. Even though basic accounting principles such as recording, classifying and disclosing financial transactions are carried out, there are still deficiencies in the application of these principles. This is influenced by the perception that accounting is complicated, troublesome, and not too important. The perceptions of MSME actors arise due to several factors, including educational background, age, unavailability of workers with accounting skills, while production and marketing are top priorities in business. The efforts to apply accounting principles to MSMEs in Tanjungsari District, Sumedang Regency can be carried out by conducting training and education, using accounting system applications, procuring accounting experts, partnerships with financial institutions and using financial consulting services.

Analysis of Dominant Factors And Financial Performance of BPD: Mediated Model of Non-Performing Credit Atang Hermawan
Neo Journal of economy and social humanities Vol 2 No 1 (2023): Neo Journal of Economy and Social Humanities, March 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i1.86

This study aims to find out and obtain the results of an analysis of the dominant factors both internal and external factors in the Financial Performance of Bank BPD with a non-performing loan mediated model. The method used in this research is descriptive and verification method. The sampling technique used saturated or census sampling to obtain a sample of 26 Regional Development Banks (BPD) from 2014 to 2018. The analytical method used is panel data regression with the pooled least squares approach. The results of the study show that the Capital Adequacy Ratio (CAR), Loan Asset Ratio (LAR), Loan to Deposit Ratio (LDR), SBI Interest Rate, Gross Domestic Product (GDP) have an effect on non-performing loans (NPL) , while Bank Size (Size) and Exchange Rate (Exchange Rate) have no effect. Furthermore, non-performing loans have no effect on financial performance as proxied by Return on Assets (ROA).

THE ROLE OF INFORMATION AND COMMUNICATION TECHNOLOGY IN ACCOUNTING EDUCATION IN THE DIGITAL AGE Atang Hermawan; Willya Achmad; Yulianah Yulianah
Research and Development Journal of Education Vol 8, No 2 (2022)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/rdje.v8i2.17362

This study aims to explore the role of information and communication technology (ICT) in accounting education in the digital era. This research was conducted using qualitative methods, by collecting data through in-depth interviews and observations of Accounting teachers who teach at SMK. The results of the study show that there are three ICTs that are most widely used by accounting teachers. Namely spreadsheet software such as MS Excel, learning-based computer laboratories, and word software such as MS Word while the most rare is teleconference based learning. ICT has a significant role in improving the quality of accounting education in the digital era. Information and Communication Technology (ICT) can help increase the efficiency and effectiveness of education, increase student participation and involvement, and help teachers develop learning materials that are more interesting and interactive. There are several challenges faced in implementing information technology in accounting education, such as a lack of understanding of information technology by teachers and students, as well as limited accessibility of information technology in several regions

The Role of Forensic Accounting in Fraud Prevention efforts in Indonesia Atang Hermawan
Journal of Economics and Business (JECOMBI) Vol. 3 No. 01 (2022): Journal of Economics and Business (JECOMBI) : September 2022
Publisher : SEAN Institute

This study aims to analyze the role of forensic accounting in efforts to prevent fraud in Indonesia. The research method used is qualitative research with data collection techniques through in-depth interviews with five sources who are experts in the field of forensic accounting. The results of the study show that there are four factors that encourage fraud, namely greed, opportunity, need, and disclosure or fikenel with the term GONE. Forensic accounting has a very important role in efforts to prevent fraud in Indonesia. The role of forensic accounting in fraud prevention based on these factors can be done for Greed by developing ethical policies and investigative analysis on suspicious transactions. Opportunity to develop an effective financial reporting system. Needs, in ensuring transparency and accountability in the company's financial management. Exposure is done by strengthening and developing internal audit.

DETERMINANTS OF FINANCIAL PERFORMANCE ON THE GO PUBLIC COMPANY ON BEI Atang Hermawan; Nagian Toni
TRIKONOMIKA Vol 19 No 2 (2020): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

The objective of this research is to get an understanding on the effect of the investment decision, capital structure and dividend policy on financial performance using the Multiple Regression Analysis. It is expected that this model will give more comprehensive analysis on the effect of the investment decision, capital structure and dividend policy on financial performance of public companies, which includes the direct or indirect effect on one variable against the others variables. on public companies in Indonesian Stock Exchange in 2014-2017. The findings reveal that, the investment decision has a more dominant effect on financial performance. The investment decision, capital structure and dividend policy have a positive effect on financial performance. The theoretical finding on this research can be developed to make investment decisions, capital structures and dividend policies of public companies. In other words, the three variables will have some means of effect on financial performance, compare with other factors.

Impact of internal audit competence and objectivity on quality audit results Atang Hermawan; Agus Bustomi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 1 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221298

Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what is happening in the field shows that there are still irregularities and errors related to the audit process. This is the basis of research in revealing the effect of competence and objectivity on audit quality. The research was conducted using a survey method conducted at PT. Pindad Bandung. The data obtained were analyzed quantitatively with multiple linear regression analysis techniques, hypothesis testing t, and F test to test simultaneously. The results show that there is an influence of competence and objectivity of internal audit on audit quality at PT Pindad Bandung which is indicated by the calculation results of 75%. With the results of this study, it is hoped that it can be used as a reference for every company to always improve the competence of each auditor.

Co-Authors Agus Bustomi Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Francis Chinedu Egbunike Hadiyat, Yana Rochdiana Hermansyah, Taufik Herwani, Aldrin Hidayat, Gustina Ifa Ratifah Jaja Suteja Nagian Toni Noch, Moch Noch, R. Muchamad Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Septiawan, Budi Udunze Ugochukwu Willya Achmad Yahya, Adibah Yulianah Yulianah

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