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All Journal Jurnal Ilmiah Dinamika Teknik Jurnal Teknik Sipil USU JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Wacana, Jurnal Sosial dan Humaniora Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) JURNAL PengaMAS EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Rekayasa Lingkungan Jurnal Sistem Informasi Universitas Dinamika Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Masyarakat Mengabdi Nusantara Neraca Manajemen, Akuntansi, dan Ekonomi Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi
Andy Kurniawan
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Optimalisasi Pemberdayaan Masyarakat Dalam Peningkatan SDM Serta Pemanfaatan Sarana dan Prasarana Desa Kedungsari Melalui Pendidikan Berbasis Literasi Ragil Ira Mayasari; Nouval Nandra Dzakim; Bagus Oktavianto; Mochammad Surya Rahman Dani; Bunga Aldama Arthavianto; Zaidatuzulfa Zaidatuzulfa; Andy Kurniawan; Mukhamad Arif Prasetiya; Marsella Putri; Dharma Priti Sri Lestari; Andini Widyaningrum; Shinta Dwinanda; Anisa Vindi Rahmawati; Ela Wulandari; Mohammad Ali Fikri Zamzami; Mochamad Rizal Yogaswara; Vindy Permata Sari; Istifadatin Nadliroh; Aulia Amirotus Sholikhah; Galih Meydamara; Bismo Arsha Ardana Desponsa; Puri Rahayu; Friesca Aulia Putri Ardina; Nova Istyadola Rahmadhani
Jurnal Masyarakat Mengabdi Nusantara Vol. 4 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v4i1.292

Abstract

The optimization of community empowerment is a strategic step in improving the quality of human resources (HR) in Kedungsari Village. This community service aims to implement literacy-based education as a means of empowering the community by utilizing existing village facilities and infrastructure. Through a participatory approach, the community is involved in various socialization and training activities relevant to local needs to enhance their skills, awareness, and knowledge. The results of the program indicate that literacy-based education not only improves reading and writing skills but also strengthens the community’s understanding of the importance of maintaining environmental cleanliness, social values, and managing local potentials to support village development. The utilization of facilities such as the village library and community hall is key to the program's success. With a targeted and collaborative implementation, this program is expected to enhance the quality of life of Kedungsari Village residents in social, economic, and environmental aspects. In conclusion, sustained support from universities, village governments, and local communities is necessary to create an inclusive, competitive, and sustainable empowerment ecosystem.
Pengaruh Rasio Keuangan CR, DER, GPM, dan TATO terhadap Kinerja Keuangan Emiten Migas di Bei Periode 2020–2024 Dhita Nur Fadila; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2954

Abstract

The background of this study stems from the fluctuating Return on Assets (ROA) observed among oil and gas companies in Indonesia. ROA is a key indicator of profitability that reflects a company’s efficiency in utilizing its assets to generate net income. As such, ROA plays a crucial role for investors in assessing the prospects and feasibility of investment. This study aims to analyze the influence of financial ratios on the financial performance of oil and gas companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis with a random effects model. Secondary data were obtained from the annual financial statements of 16 selected oil and gas companies. The independent variables examined include the Current Ratio (CR) as an indicator of liquidity, the Debt to Equity Ratio (DER) as a measure of solvency, the Gross Profit Margin (GPM) as a profitability indicator, and the Total Asset Turnover (TATO) as an indicator of asset efficiency. The results of the study reveal that both GPM and TATO have a positive and significant influence on ROA. This suggests that higher gross profit margins and more efficient asset turnover are associated with improved profitability. In contrast, CR and DER do not show a significant impact on ROA. Collectively, the four financial ratios significantly affect ROA, as indicated by the F-test result with a significance value of 0.000 (< 0.05) and an R-squared value of 0.7127. This means that the model explains approximately 71.27% of the variation in ROA among the companies studied. In conclusion, the findings highlight that operational efficiency and the ability to generate gross profit are dominant factors in determining the financial success of oil and gas companies. Meanwhile, liquidity and capital structure appear to have less impact on profitability within the context of this study.
Pengendalian Internal dalam Sistem Akuntansi Pembelian PT Garuda Maxima Kanaka untuk Meningkatkan Efisiensi Pengelolaan Persediaan Yuli Rulamarzuqoh; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2979

Abstract

This study aims to evaluate the implementation of internal controls in the purchasing accounting system to improve the efficiency of merchandise inventory management at PT Garuda Maxima Kanaka. The company faces major problems related to recurring shortages and overstocks, which cause discrepancies between accounting records and the physical condition of goods. This condition creates inaccurate inventory data and delays in procurement of goods, which impact the smooth operation of the company. The method used in this study is a qualitative approach with a case study at PT Garuda Maxima Kanaka. Data collection techniques include interviews with relevant parties, observation of processes taking place in the finance and warehouse departments, and analysis of relevant documentation. Respondents in this study consisted of directors, finance staff, and warehouse managers who are directly involved in the purchasing accounting system and inventory management. The results of the study indicate that the purchasing accounting system implemented in the company has not been implemented consistently, particularly in terms of documentation and coordination between departments. Internal controls have been implemented, but are not optimal due to overlapping functions between the finance and warehouse departments, as well as a lack of regular evaluation of the implementation of existing procedures. These inefficiencies lead to inconsistencies in inventory data and delays in procurement of goods, which hamper the smooth operation of the company. This study recommends improvements to the purchasing accounting system, including a clear separation of functions between finance and warehouse, and the implementation of regular internal control evaluations to improve the efficiency of merchandise inventory management. These improvements are expected to minimize inventory-related issues and improve overall operational performance.
Analisis Pengaruh Current Ratio, Debt to Equity Ratio, dan Working Capital Turnover terhadap ROA Perusahaan Makanan dan Minuman di BEI 2020-2024 Ainun Fadhila; Erna Puspita; Andy Kurniawan
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1401

Abstract

Food and beverage companies play a vital role in the Indonesian economy, despite facing various challenges such as fluctuating raw material prices and intense market competition. Return on Assets (ROA) is used as an indicator to assess a company's profitability performance, which is crucial for determining the extent to which a company can generate profits from its assets. This study aims to analyze the effect of three financial variables, namely the current ratio (CR), debt to equity ratio (DER), and working capital turnover (WCT), on return on assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The approach used in this study is a quantitative approach with data analysis techniques that include classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The sample used in this study was 31 food and beverage companies selected using purposive sampling techniques based on certain criteria. The results of the study indicate that (1) debt to equity ratio and working capital turnover partially have a significant effect on return on assets, while the current ratio does not have a significant effect on return on assets. (2) Simultaneously, the current ratio, debt to equity ratio, and working capital turnover have a significant effect on return on assets in food and beverage companies listed on the IDX. The findings of this study state that the DER and WCT variables have a strong influence on ROA, which means that both are important factors in improving the profitability performance of companies in the food and beverage sector. Thus, the results of this study can provide insight for company managers and investors in making decisions related to financial management to maximize company profitability.
Analisis Faktor-Faktor yang Mempengaruhi Persepsi Penggunaan Informasi Akuntansi pada Pengusaha UMKM di Kecamatan Ngronggot Kabupaten Nganjuk Eriyana Putri; Puji Astuti; Andy Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1773

Abstract

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV INAURA ANUGERAH Ibna Ridwanika Zahar; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rdkdcr32

Abstract

The study examined the impact of human resource competency, accounting information systems, and internal control on the quality of financial reports at CV Inaura Anugerah. To achieve this objective, the study employed a quantitative method with multiple linear regression analysis. A total of 54 participants participated in the study and were selected using a purposive sampling method. The study's findings indicate that, separately, human resource competency does not significantly influence the quality of financial reports. Conversely, SIA and internal control were shown to have a significant influence. Overall, all three aspects significantly impact the quality of financial reports. The uniqueness of the study is that the quality of financial reports is more influenced by the optimal performance of SIA and internal control implemented, compared to human resource competency. These findings lead the company to seek ways to improve the quality of the financial reports it produces
PENGARUH SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA CV. INAURA ANUGERAH Nurul Khoiriyah; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5pyj4j35

Abstract

Companies are required to enhance efficiency and competitiveness amid rapid technological advancements and intense business competition. Employee performance is a strategic factor that significantly determines a company’s success. This study aims to examine the influence of the accounting information system (AIS), work motivation, and human resource (HR) capacity on employee performance at CV Inaura Anugerah. The research applies a quantitative approach using survey techniques and multiple linear regression analysis via SPSS. The sample consists of 54 employees directly involved in operating the AIS, selected through purposive sampling.The t-test results show that AIS (sig. 0.000) and work motivation (sig. 0.016) have a significant effect on performance, while HR capacity (sig. 0.155) is not significant. The F-test result (sig. 0.000) indicates that the three variables simultaneously affect performance. The coefficient of determination (R²) of 0.398 reveals that 39.8% of the variation in employee performance can be explained by these variables. The research instruments are also proven to be valid and reliable.These findings highlight that effective implementation of accounting technology and strong work motivation play a vital role in improving employee performance. Therefore, it is recommended that the company enhance AIS integration and strengthen a structured motivation system to support sustainable performance improvement
Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024 Cahyo Wijayanto; Diah Nurdiwaty; Andy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1177

Abstract

Abstract : The telecommunications industry in Indonesia has experienced rapid growth in line with the increasing public demand for digital services. However, behind this growth, telecommunications companies also face financial risks that could lead to bankruptcy.  This study aims to analyze the bankruptcy potential of telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024 using the Springate model (S-Score). The research employs a descriptive quantitative approach. The population consists of 18 telecommunications sector companies listed on the IDX during 2020–2024. From this population, 15 companies were selected as samples using purposive sampling techniques. The data used are the annual financial statements of each company. The Springate model calculates scores based on four financial ratios: working capital to total assets (X1), earnings before interest and taxes to total assets (X2), earnings before tax to current liabilities (X3), and sales to total assets (X4). The results of the study indicate that 13 companies have an S-Score below the threshold of 0.862, signaling a potential risk of bankruptcy, such as PT Centratama Telekomunikasi Indonesia Tbk (CENT) and PT First Media Tbk (KBLV). On the other hand, companies such as PT Telkom Indonesia Tbk (TLKM) and PT Sarana Menara Nusantara Tbk (TOWR) show S-Scores above the threshold and are considered financially healthy. These findings can serve as a reference for management, investors, and other stakeholders in making informed decisions. Abstrak : Perkembangan industri telekomunikasi di Indonesia semakin pesat seiring meningkatnya kebutuhan masyarakat terhadap layanan digital. Namun, di balik pertumbuhan tersebut, perusahaan telekomunikasi juga dihadapkan pada risiko keuangan yang dapat memicu kebangkrutan. Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan perusahaan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 hingga 2024 dengan menggunakan model Springate (S-Score). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini terdiri dari 18 perusahaan sektor telekomunikasi yang terdaftar di BEI selama tahun 2020–2024. Dari populasi tersebut, diambil 15 perusahaan sebagai sampel melalui teknik purposive sampling. Data yang digunakan merupakan laporan keuangan tahunan masing-masing perusahaan. Model Springate menghitung skor menggunakan empat rasio, yaitu modal kerja terhadap total aset (X1), laba sebelum bunga dan pajak terhadap total aset (X2), laba sebelum pajak terhadap kewajiban lancar (X3), dan penjualan terhadap total aset (X4). Hasil penelitian menunjukkan bahwa 13 perusahaan memiliki nilai S-Score di bawah ambang batas 0,862, yang menandakan potensi kebangkrutan, seperti PT Centratama Telekomunikasi Indonesia Tbk (CENT) dan PT First Media Tbk (KBLV). Sebaliknya, perusahaan seperti PT Telkom Indonesia Tbk (TLKM) dan PT Sarana Menara Nusantara Tbk (TOWR) menunjukkan nilai S-Score di atas ambang batas dan tergolong sehat. Temuan ini dapat menjadi acuan bagi manajemen, investor, dan pihak-pihak terkait dalam pengambilan keputusan.    
ANALISIS POTENSI PEMANFAATAN SAMPAH ORGANIK RUMAH TANGGA BERDASARKAN KARAKTERISTIKNYA DI KECAMATAN TERNATE SELATAN, MALUKU UTARA Nurfadhilah Arif; Andy Kurniawan; Muh Faedly H Tidore
Jurnal Rekayasa Lingkungan Vol. 24 No. 1 (2024)
Publisher : Institut Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37412/jrl.v24i1.264

Abstract

Aktivitas masyarakat di Kecamatan Ternate Selatan memicu banyaknya sampah yang dihasilkan. Sedangkan, sistem pengelolahan sampah secara open dumping belum mampu menampung keseluruhan sampah tersebut. Akibatnya, banyak masyarakat yang mengelolah sampahnya dengan membuang di kali atau di pinggir pantai. Padahal sampah tersebut berpotensi dimanfaatkan menjadi lebih berharga. Penelitian ini bertujuan untuk mengetahui potensi sampah organik di Ternate Selatan dan pemanfaatannya. Metode penelitian yang digunakan yaitu berdasar pada SNI 19-3964-1994 tentang metode pengambilan dan pengukuran contoh timbulan dan komposisi sampah perkotaan. Hasil penelitian mengungkapkan bawah jumlah timbulan sampah yang dihasilkan oleh masyarakat Ternate Selatan sebanyak 0,484 kg/orang/hari dengan komposisi sampah organik sebesar 52%. Sampah organik ini berpotensi dijadikan sebagai pupuk kompos, biogas, media budidaya maggot, dan ecoenzyme.
Analisis Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat UMKM untuk Bertransaksi Menggunakan Fintech/Financial Technology Sebagai Layanan Pembayaran Digital: Studi pada UMKM Kabupaten Nganjuk Acha Bella Firdayanti; Erna Puspita; Andy Kurniawan
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.359

Abstract

This research is motivated by technological developments which are accelerating rapidly and penetrating various sectors of life. Technological progress has had many positive impacts, one of which is on the economic sector. Starting from limitations in making payments, an innovation was created that made things easier and faster. The aim of this research is to analyze whether perceived usefulness, perceived convenience and perceived risk partially and simultaneously UMKM influence interest in making transactions using Fintech/Financial Technology as a digital payment service. This research uses a quantitative approach with the causality method. In this research, the population of UMKM taken was operating in the culinary sector who were registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service, totaling 544 UMKM. The sampling technique used a purposive sampling technique using the Slovin formula and the number of samples used in the research was 85 respondents obtained by distributing questionnaires/google forms. The tests carried out in this research used SPSS version 25 with multiple linear regression analysis methods. The conclusion of this research shows that perceived usefulness, perceived convenience and perceived risk partially and simultaneously have a significant influence on UMKM interest in using fintech as a digital payment service.
Co-Authors Acha Bella Firdayanti Adinda Putri Ambarwati Ainun Fadhila Andini Widyaningrum Andre Sugiyono Anisa Vindi Rahmawati Aqshan Shadikin Arif, Nurfadhilah Aulia Amirotus Sholikhah Badrus Zaman Bagus Oktavianto Bismo Arsha Ardana Desponsa Bunga Aldama Arthavianto Cahyo Wijayanto Dali Santun Naga Dharma Priti Sri Lestari Dhita Nur Fadila Diah Nurdiwaty Ela Wulandari Eriyana Putri Friesca Aulia Putri Ardina Galih Meydamara Ibna Ridwanika Zahar Irwan Sukendar Istifadatin Nadliroh Lexia Ifani Linawati M. J. Dewiyani Sunarto Marsella Putri Mayasari, Ragil Ira Mochamad Rizal Yogaswara Mochammad Surya Rahman Dani Mohammad Ali Fikri Zamzami Muh Faedly H Tidore Mukhamad Arif Prasetiya Nouval Nandra Dzakim Nova Istyadola Rahmadhani Nurul Khoiriyah Puji Astuti Puri Rahayu Puspita, Erna Ririen Setyarini Ririn Fitriyah Rizky Dwy Wahyuningtiyas Shinta Dwinanda SIGIT PUJI WINARKO Solikah, Mar atus Suyanto - Vindy Permata Sari Wulandari, Sri Hariani Eko Yuli Rulamarzuqoh Zaidatuzulfa Zaidatuzulfa