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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.311 KB) | DOI: 10.23969/trikonomika.v19i2.3158

Abstract

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

Abstract

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.
GETTING AROUND THE CHALLENGES OF LEARNING ACCOUNTING EDUCATION DURING THE COVID-19 PANDEMIC Hermawan , Atang
Jurnal Multidisiplin Sahombu Vol. 3 No. 01 (2023): Jurnal Multidisiplin Sahombu, July 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.36 KB) | DOI: 10.58471/jms.v3i01.1874

Abstract

This study aims to analyze the challenges faced by students in studying accounting during the Covid-19 pandemic and find solutions to overcome them. This research was conducted using qualitative and quantitative approaches through data collection through interviews, questionnaires and observation. The results of the study show that the Covid-19 pandemic has presented many challenges to the accounting learning process, including problems with unstable internet access, difficulties in adapting to online learning, and increased anxiety related to health and finances. Based on these findings, several solutions have been proposed, including increasing internet access, using different learning methods, and counseling support and financial assistance for students in need. This research is expected to contribute to the development of more effective learning strategies during the Covid-19 pandemic, particularly in the accounting discipline.
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.
MENDORONG LITERASI DAN INKLUSI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT Atang Hermawan; Annisa Adha Minaryanti; Budi Septiawan; Yana Rochdiana Hadiyat; R. Muchamad Noch
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%.
Are Monetary and Fiscal Policies Effective in Controlling Budget Deficits? Rachmawaty, Rachmawaty; Suteja, Jaja; Hermawan, Atang
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 4 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijaka
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v9i4.1059

Abstract

The state budget's countercyclical policy and government revenue imbalance to support government expenses caused Indonesia to experience a budget deficit for years. Understanding the correlation between monetary and fiscal policies helps policy makers formulate effective strategies to control and manage budget deficits. The research’s novelty is the complexity variable, which consists of three variable classifications. The first is monetary policy ( interest rates and money supply), the second is fiscal policy (government revenue and expenses), and the third is macroeconomic variables: economic growth, inflation, and exchange rate. All data is processed using the VAR/VECM in EVIEWS 9. The finding is that fiscal policy consists of controlling revenue and expenses, giving 37.6% contribution; monetary policy consists of the number of broad money and BI Rate give 7.6% contribution; macroeconomic factor consists of exchange rate, inflation and economic growth, giving contribution 41.6% while the effect of budget deficit itself has contribution 13.2%. The result of Granger Causality show that government revenue, economic growth and BI rate has a causality impact to budget deficit. Controlling those three variables will directly impact the budget deficit.
Readiness of Local Governments in the Application of Accrual-Based Accounting Standards Hermawan , Atang
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.113

Abstract

Major modifications were made to the financial reporting system in Indonesia after the passage of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP). It is hoped that these alterations will allow for a more accurate depiction of financial standing, the presentation of accurate data on rights and obligations, and the ability to more accurately gauge performance. The purpose of this research is to ascertain whether or not local governments are prepared to switch to a more rigorous system of accounting based on accruals. Descriptive qualitative research describes this kind of study. The objects were collected from the Pangandaran Regency Regional Government for this study. According to the findings, different trainings have been provided by the Pangandaran district government as part of the district's implementation of accrual-based SAP. This is supported by a government legislation that mandates the use of accrual-based SAP by all subnational administrations, including the government of the Pangandaran Regency. There is a lack of human resources and training in preparation for the use of accrual-based accounting standards, such as the still-manual preparation of LKPD.
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.
Co-Authors Agus Bustomi Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Budi Septiawan Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Francis Chinedu Egbunike Hermansyah, Taufik Herwani, Aldrin Hidayat, Gustina Ifa Ratifah Jaja Suteja Nagian Toni Noch, Moch R. Muchamad Noch Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Udunze Ugochukwu Willya Achmad Yahya, Adibah Yana Rochdiana Hadiyat Yulianah Yulianah