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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 INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi International Business and Accounting Research Journal Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Journal of Educational Management Research Transforma: Jurnal Manajemen International Journal of Economics, Management and Accounting Sinergi Akademisi dan Masyarakat Jurnal Penelitian Pendidikan Indonesia JAS (Jurnal Akuntansi Syariah) Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Atang Hermawan
Pasundan University
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management 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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MEMBANGUN ENTREPRENEUR PROFESIONAL MELALUI AKUNTABILITAS Hermawan, Atang; Sariwulan, Taty; Adha Minaryanti, Annisa; Ratifah, Ifa; Noch, Moch
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 2 No 1 (2024): Jurnal Sikama
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v2i1.37

Abstract

Pengelolaan keuangan pada UMKM saat ini bisa dikatakan cukup sulit, bukan karena tidak adanya standar baku atau pedoman, karena Ikatan Akuntan Indonesia atau IAI sudah mempersiapkan standar akuntansi keuangan khusus EMKM (Entitas Mikro Kecil dan Menengah). Rendahnya kesadaran akan pengelolaan keuangan yang baik didasarkan pada rendahnya kemauan dan pengetahuan akan pengelolaan keuangan. Proses pengelolaan keuangan akan sangat krusial dan fundamental bagi sektor UMKM, pengelolaan keuangan termasuk didalamnya adalah pencatatan transaksi akuntansi, penentuan laba rugi dan juga identifikasi persediaan barang yang ada di gudang. Pengelolaan keuangan yang baik akan menghasilkan informasi keuangan yang akurat, sehingga pengusaha dapat mengambil keputusan secara cepat dan relevan. Pembuatan akuntansi sederhana akan menjadi fokus dalam pengabdian pada masyarakat ini, dimana tim PkM akan memberikan solusi bagaimana cara membuat percatatan akuntansi yang sederhana. Metode yang digunakan dalam pengabdian pada masyarakat untuk menyelenggarakan pelatihan penyusun akuntansi sederhana bagi para UMKM.. Pada tahap ini peserta diberikan penjelasan bagaimana cara menghitung dan membuat persamaan akuntansibeserta dengan contoh kasusnya. Dengan adanya pelatihan ini, diharapkan agar para peserta pelatihan dapat membuat laporan pembukuan akuntansi sederhana secara konsisten.
Analysis of Differences in Financial Performance Before and after the Implementation of the National Health Guarantee: (Case Study at Al Islam Hospital Bandung) Iqbal, Mohammad; Affandi, Azhar; Hermawan, Atang
Transforma Jurnal Manajemen Vol. 1 No. 1 (2023): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v1i1.36

Abstract

This research study aimed to analyze the financial performance of Al Islam Bandung Hospital before and after the implementation of the National Health Insurance (JKN) and identify the factors influencing its performance. The study focused on various financial ratios, including profitability, liquidity, and activity ratios. The findings revealed significant differences in several ratios, such as Return on Investment, Cash Ratio, Inventory Turnover, Receivable Turnover Period, and Total Asset Turnover, indicating a decrease in performance after the implementation of JKN. The factors affecting the financial performance of Al Islam Bandung Hospital were categorized into internal factors, competitor factors, BPJS Health factors, government policy factors, and pandemic factors. Internal factors, such as cash availability, logistics management efficiency, expense management, and asset growth, played a crucial role in sustaining the hospital's financial operations during the initial phase of JKN implementation. The increased involvement of competitor hospitals in the JKN program impacted patient visits to Al Islam Hospital, reducing its financial performance. BPJS Health factors, including tiered referral policies and payment delays, influenced the hospital's patient flow and financial stability. Government policies related to JKN implementation provided a wider scope of services but lacked regular tariff adjustments, leading to increased operational costs. Additionally, the COVID-19 pandemic further affected Al Islam Bandung Hospital's financial performance by reducing patient visits while increasing the need for additional resources to handle COVID-19 cases. In conclusion, the study highlights the changes in financial performance of Al Islam Bandung Hospital after the implementation of JKN and identifies factors such as patient numbers, payment periods, policy adjustments, and expense management as key contributors to these changes. Understanding these factors can help healthcare institutions adapt and improve their financial performance within the context of national health insurance schemes.
BEHAVIORAL FACTORS AFFECTING PERSONAL FINANCIAL MANAGEMENT AND SAVINGS HABITS: A CASE STUDY OF GEN Z Hidayat, Gustina; Hermawan, Atang
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.22278

Abstract

This study explores the influence of behavioral factors—self-control, financial anxiety, overconfidence, mental accounting, and future orientation—on personal financial management and savings habits, with financial literacy examined as a moderating factor. Using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, data were collected from a diverse sample of individuals to assess how these behavioral traits shape financial behaviors. The results reveal that self-control, mental accounting, and future orientation positively impact financial management, while financial anxiety negatively affects it. Overconfidence was also found to positively influence financial management, though it may carry risks when unchecked. Financial management, in turn, has a significant positive effect on savings habits. Financial literacy significantly moderates the relationship between these behavioral factors and financial management, particularly strengthening the effects of self-control, overconfidence, mental accounting, and future orientation. This study highlights the importance of integrating behavioral insights and financial education to promote effective financial management and savings behavior. The findings offer practical implications for financial education programs, policymakers, and financial institutions seeking to improve individuals' financial well-being.
The Role of Forensic Accounting in Fraud Prevention efforts in Indonesia Hermawan, Atang
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 | 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.
HERDING BEHAVIOR IN THE SHARIA CAPITAL MARKET ON INVESTMENT DECISIONS Yahya, Adibah; Affandi, Azhar; Herwani, Aldrin; Hermawan, Atang; Suteja, Jaja
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12172

Abstract

Herding behaviour is an irrational decision-making because it is the following of other investors. Using information asymmetry as a moderating variable, this research aims at identifying the factors that influenced investment decisions. The research object was the Jakarta Islamic Index, and the data used were quarterly data from 2019 to 2021. The methods of sampling and analysis used were the panel data regression method and the purposive sampling method. The results showed that volatility, exchange rate, market sentiment and firm size positively and significantly affected herding behaviour. Information asymmetry strengthened the influence of herding behaviour on investment decisions. Furthermore, investors and potential investors could use the results to make future investment decisions.
THE EFFECT OF COMPETENCE, WORK MOTIVATION, LEADERSHIP AND COMPENSATION ON AFFECTIVE COMMITMENT AND IMPLICATIONS ON PERFORMANCE Hermansyah, Taufik; Affandi, Azhar; Hermawan, Atang
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 1 (2024): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i1.9836

Abstract

This study aims to determine the effect of Competence, Work Motivation, Leadership and Compensation on Affective Commitment and Implications for Agent Performance in Branchless Banking (Survey at BRI Banjarmasin Regional Office). The results of Descriptive research state that Competence is in the fairly good category with the highest dimension is Knowledge, while the lowest dimension is Transfer Skill. Work motivation is in the fairly high category. Leadership is in the category of quite effective. Compensation is in the fairly high category. Affective commitment is in the category of quite strong. The performance is in the fairly high category, while the lowest dimension is Quality. The results of the Verification have a significant influence on the variables of Competence, Work Motivation, Leadership and Compensation simultaneously on Affective Commitment and have an impact on the performance.
MENDORONG LITERASI DAN INKLUSI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT Hermawan, Atang; Minaryanti, Annisa Adha; Septiawan, Budi; Hadiyat, Yana Rochdiana; Noch, R. Muchamad
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23078

Abstract

Abstrak: Meskipun tingkat inklusi keuangan di Indonesia telah meningkat menjadi hampir 90%, literasi keuangan atau pemahaman tentang keuangan masih rendah, hanya mencapai 49,68% di tahun 2022. Ini berarti hanya sekitar 99,16 juta penduduk Indonesia yang memiliki pemahaman tentang produk jasa keuangan. Kondisi ini mengakibatkan kontribusi terhadap perekonomian masih belum optimal. Oleh karena itu, tujuan dari pengabdian kepada masyarakat ini adalah untuk meningkatkan literasi dan inklusi keuangan, termasuk kemampuan dalam membuat anggaran keuangan rumah tangga dan penyusunan laporan keuangan bisnis skala mikro. Metode yang digunakan dalam pengabdian kepada masyarakat ini adalah sosialisasi, penyuluhan, dan mini workshop. Kegiatan ini dihadiri oleh 50 peserta yang terdiri dari masyarakat desa, pelaku usaha, dan aparat desa. Evaluasi dilakukan melalui diskusi tanya jawab dan penyebaran kuesioner pre-test dan post-test dengan metode rata-rata perbandingan. Hasil evaluasi menunjukkan rata-rata peningkatan pengetahuan peserta sebesar 90%. Abstract: Even though the level of financial inclusion in Indonesia has increased to almost 90%, financial literacy or understanding of finance is still low, only reaching 49,68% by 2022. This means that only around 99.16 million Indonesians have an understanding of financial service products. This condition means that contribution to the economy is still not optimal. Therefore, the aim of this community service is to increase financial literacy and inclusion, including the ability to create household financial budgets and prepare micro-scale business financial reports. The methods used in this community service are socialization, counseling, and mini workshops. This activity was attended by 50 participants consisting of village communities, business actors, and village officials. Evaluation was carried out through question and answer discussions and distribution of pre-test and post-test questionnaires using the average comparison method. The evaluation results showed an average increase in participants' knowledge of 90%.
The Influence of Financial Literacy, Social Capital, Financial Inclusion, and Communication Skills on the Reach of Financial Institutions and Their Impact on the Effectiveness of Ultra Micro Financing (Case Study of MSMEs in Subang Regency) Fenny Damayanti Rusmana; Jaja Suteja; Atang Hermawan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 8 (2026): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i8.362

Abstract

This study aims to analyze the influence of financial literacy, social capital, financial inclusion, and communication skills on the reach of financial institutions and their impact on the effectiveness of ultra-micro financing. The research used a quantitative survey method through the distribution of questionnaires to MSMEs in Subang Regency. Data were analyzed using Structural Equation Modeling (SEM). The results showed that financial literacy, social capital, financial inclusion, and communication skills simultaneously influence the reach of financial institutions. Partially, financial literacy and social capital do not influence the reach of financial institutions, while financial inclusion and communication skills do. Furthermore, this study found that the reach of financial institutions influences the effectiveness of ultra-micro financing. These findings provide insights for financing program managers and policymakers to improve program effectiveness by strengthening financial inclusion and the communication skills of MSMEs.
Analysis of Dominant Factors And Financial Performance of BPD: Mediated Model of Non-Performing Credit Hermawan, Atang
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 Operational Efficiency and Credit Risk in Banking Profitability: Panel Data Evidence from Indonesian Listed Banks (2010-2024) Yeti Rosita; Jaja Suteja; Atang Hermawan; Sugiyanto Sugiyanto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2089

Abstract

This study examines the effects of operational efficiency and credit risk on banking profitability in Indonesia, with inflation, capital adequacy, and the pandemic period included as control variables. The study addresses the limited empirical evidence on the comparative importance of internal bank-specific factors in explaining profitability among listed banks in an emerging market context. Using balanced panel data from 13 publicly listed banks in Indonesia over the period 2010–2024, this study applies a Random Effects Model with panel-corrected standard errors (PCSE) to address heteroskedasticity and cross-sectional dependence. Banking profitability is measured by return on assets (ROA), operational efficiency is proxied by the operating expenses to operating income ratio (BOPO), and credit risk is measured by non-performing loans (NPL). The results show that operational efficiency is the most dominant determinant of banking profitability, with BOPO having a strong negative and significant effect on ROA. Credit risk also negatively affects profitability, although its relative effect is smaller than operational efficiency. Inflation has a positive and significant effect, while capital adequacy and the pandemic period do not significantly affect profitability. These findings contribute to the banking profitability literature by demonstrating that internal cost efficiency plays a more decisive role than credit risk and crisis-related conditions in sustaining bank profitability. Practically, the study highlights the importance of cost structure optimization, digital process efficiency, and integrated credit risk management in strengthening bank performance and resilience.
Co-Authors Agus Bustomi Anne Tonthawi Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Bayu Indra Setia Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Fenny Damayanti Rusmana Francis Chinedu Egbunike Hadiyat, Yana Rochdiana Herdian Wibawa Hermansyah, Taufik Herwani, Aldrin Hidayat, Gustina Ifa Ratifah Jaja Suteja Jaja Suteja Nagian Toni Noch, Moch Noch, R. Muchamad Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Septiawan, Budi Sugiyanto Sugiyanto Sugiyanto Sugiyanto Udunze Ugochukwu Willya Achmad Yahya, Adibah Yeti Rosita Yulianah Yulianah