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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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
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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Abstract

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.
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach Francis Chinedu Egbunike; Ardi Gunardi; Udunze Ugochukwu; Atang Hermawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p02

Abstract

The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company. Keywords: corporate governance mechanisms, tax avoidance, quantile regression
Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion Atang Hermawan; Ardi Gunardi; Lira Mustika Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p12

Abstract

The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers Keywords: financial inclusion, financial literacy, intention to use digital finance
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.135 KB) | DOI: 10.35474/ibarj.v5i2.227

Abstract

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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Abstract

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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Abstract

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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Abstract

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.922 KB) | DOI: 10.58471/jecombi.v3i01.58

Abstract

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