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All Journal Jurnal Ilmiah Ranggagading (JIR) Manajemen Bisnis Kompetensi JIM Pendididikan Bahasa dan Sastra Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Pendidikan MH Thamrin MEDIA BISNIS International Journal of Business, Law, and Education Jutsi: Jurnal Teknologi dan Sistem Informasi International Journal of Community Service Journal of Mechanical Engineering, Science, and Innovation Journal of Accounting Research, Organization and Economics (JAROE) The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Social and Humanities Studies Inaba of Community Services Journal Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Deni Iskandar
Universitas Pasundan
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Neuroscience Public Health Social Sciences Other

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The Effect of Capital Structure, Financial Literacy on Financial Reporting Efficiency Mediated by Technology Adoption in the Telecommunications Industry in Indonesia Iskandar, Deni
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.657

Abstract

This study investigates the interrelationships between capital structure, financial literacy, technology adoption, and financial reporting efficiency in the telecommunications industry in Indonesia. A quantitative research approach is adopted, utilizing structural equation modeling with data collected from telecommunications companies. Descriptive statistics, measurement model assessment, and structural model assessment are conducted to analyze the data. The results indicate significant direct effects of capital structure, financial literacy, and technology adoption on financial reporting efficiency. Furthermore, technology adoption mediates the relationships between capital structure, financial literacy, and financial reporting efficiency. These findings provide valuable insights for telecommunications companies, policymakers, regulators, investors, and industry practitioners, emphasizing the importance of optimizing capital structure, enhancing financial literacy, and leveraging advanced technologies to improve reporting practices and foster transparency and accountability within the sector.
Yoghurt and Fennel Leaves Extract Based Liquid Soap Production Workshop at Al Ilyas Arjasari Boarding School In Bandung Rum, Ira Adiyati; Sulaeman, Agus; Santoso, Rahmat; Dhiani, Yanni; Marliani, Lia; Iskandar, Deni
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.384

Abstract

The Boarding School partner has many students but the habit of washing their hands before eating is not accompanied by washing with soap. This is a concern because washing with soap ensures the disappearance of pathogenic microbes. Teaching the importance of washing hands with soap before meals aims to raise awareness about the benefits of maintaining hygiene and supplementary nutrition could improve health. We trained the pupils in the Boarding School to make liquid hand-washing soap and yoghurt to stimulate a hygienic lifestyle, provide in-house supplementary nutrition, and gain economic benefit from the products. The hygienic lifestyle knowledge was delivered through a presentation in an open-class setting, while soap and yoghurt production skills were taught by an in-hand workshop, followed by post-monitoring for both activities. The yoghurt was produced by fermentation, and the soap was made by formulating a macerate of fennel leaf extracted into hand-washing soap. The pupils’ knowledge of hygienic lifestyles improved with an average score of 68 to 90.
Financial Literacy and Inclusion for Millennial UMKM Owners In West Jakarta Lumbantobing, Rudolf; DR Tampubolon, Lambok; Iskandar, Deni; Desy Purnama, Eka; Frederica, Diana
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i3.66

Abstract

The results of the Bank Indonesia survey show that there is still a low number of households that have savings accounts in banks. In addition, the number of households that can access loans at banks is also still very low. One of the problems that exist due to lack of financial knowledge so that not many people understand how to access loans in banks. For an entrepreneur or micro, small and medium enterprises are needed financial litersasi in order to easily get business capital from the bank. The purpose of this community service activity is to provide additional insight into how to plan and manage finances so that micro, small and medium enterprises, especially in West Jakarta, increase. The method of implementation of community service activities consists of three stages, namely preparation, implementation, evaluation and follow-up. The results of this activity provide solutions for Micro, Small and medium enterprises in West Jakarta on how to conduct comprehensive financial planning and management, analyze financial statements, and maintain cash flow position by identifying sources of cash receipts and expenditures.
Perlukah Asuransi Diungkapkan? Tinjauan Regulasi dan Praktik Akuntansi dalam Pelaporan Keuangan Iskandar, Deni
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2194

Abstract

Penelitian ini mengkaji kebutuhan pengungkapan asuransi dalam pelaporan keuangan di Indonesia, dengan menggunakan analisis yuridis normatif untuk menganalisis kerangka regulasi dan praktik akuntansi. Keselarasan PSAK 74 (Kontrak Asuransi) Indonesia dengan standar internasional seperti IFRS 17 dianalisis, beserta tantangan implementasi standar tersebut dalam konteks lokal. Temuan menunjukkan bahwa meskipun kerangka regulasi kuat dan mendorong transparansi, tantangan praktis seperti keterbatasan sumber daya, penegakan regulasi, dan kesadaran pemangku kepentingan menghambat implementasi yang efektif. Studi ini menyimpulkan bahwa meningkatkan inisiatif pembangunan kapasitas, menyederhanakan proses kepatuhan, dan memperkuat penegakan regulasi merupakan langkah kritis untuk mencapai praktik pengungkapan yang lebih baik. Selain itu, pengungkapan asuransi yang lebih baik memperkuat kepercayaan pemangku kepentingan, meningkatkan transparansi industri, dan mendorong disiplin pasar, sehingga berkontribusi pada pengembangan sektor keuangan Indonesia yang berkelanjutan.
Analysis of the Impact of Digitalization of Financial Statements and Internal Control on Report Accuracy and Shareholder Trust in Public Companies in Indonesia Judijanto, Loso; . G, Samsu; Iskandar, Deni
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1492

Abstract

This study examines the impact of financial statement digitalization and internal control on report accuracy and shareholder trust in public companies in Indonesia. Employing a quantitative approach with 240 samples, data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that digitalization significantly enhances shareholder trust by improving the transparency and accessibility of financial information. Internal control emerges as a key factor in ensuring report accuracy, which indirectly strengthens shareholder confidence. The results underscore the need for public companies to integrate digital tools with robust internal controls to achieve high-quality financial reporting and foster stakeholder trust. This study contributes to the theoretical understanding of digitalization and governance while offering practical insights for improving corporate transparency in emerging economies.
Implementasi Pendekatan Saintifik dalam Pendidikan Agama Islam Irsyadiah, Nur; Marlina, Yuli; Iskandar, Deni; Lestari, Endah Dwi
Jurnal Inovasi Pendidikan MH Thamrin Vol. 6 No. 2 (2022): Jurnal Inovasi Pendidikan MH Thamrin
Publisher : LPPM Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jipmht.v6i2.1210

Abstract

Pemerintah melakukan reformasi pembelajaran yang signifikan akibat persoalan kualitas pembelajaran dan pencapaian kompetensi siswa. Kurikulum 2013 dirilis pemerintah melalui Kementerian Pendidikan dan Kebudayaan untuk menyempurnakan kurikulum sebelumnya. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Pendekatan Saintifik dalam Pembelajaran Pendidikan Agama Islam di SMP. Metode penelitian menggunakan penelitian deskriptif analisis. Pengumpulan data melalui observasi, wawancara, dan kuesioner telah dilakukan. Berdasarkan hasil penelitian diketahui bahwa implementasi pendekatan saintifik yang dilakukan oleh guru dalam pembelajaran Pendidikan Agama Islam (PAI) sudah dilaksanakan namun belum maksimal pada tahap pengumpulan informasi. Berdasarkan hasil angket siswa memperoleh 75,56%, pada kegiatan penalaran diperoleh 79,92%. Kendala yang dihadapi guru dalam pendekatan saintifik adalah waktu pembelajaran yang singkat, sehingga penerapan pendekatan saintifik dalam pembelajaran PAI belum maksimal. Sedangkan dalam penerapan pendekatan saintifik membutuhkan waktu yang lama untuk menerapkan 5 tahapan tersebut. Untuk penelitian selanjutnya diperlukan model pendekatan saintifik yang dikolaborasikan dengan media teknologi untuk memaksimalkan pendekatan saintifik dengan durasi waktu yang singkat
Audit Comitte Characteristic and Their Impact on Quality: A-Meta-Analysis Fitria, Arie; Bahtiar, M. Yusuf; Iskandar, Deni; Judijanto, Loso; Basri, T. Saiful; Nursalim, Eko; Suar, Abi
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9868

Abstract

Komite audit memainkan peran penting dalam tata kelola perusahaan yang baik dengan mengawasi proses audit internal dan eksternal. Karakteristik komite audit, seperti ukuran, independensi, keahlian, dan frekuensi rapat, diyakini memiliki pengaruh terhadap kualitas audit. Penelitian ini bertujuan untuk mengevaluasi dampak dari karakteristik komite audit terhadap kualitas audit dengan melakukan meta-analisis pada studi-studi empiris terdahulu. Penelitian ini adalah jenis penelitian meta-analisis untuk mensintesis hasil dari berbagai penelitian empiris yang menguji hubungan antara karakteristik komite audit dan kualitas audit. Dengan mengumpulkan dan menganalisis data dari 12 studi. Penelitian ini memberikan pemahaman yang lebih komprehensif tentang hubungan antara karakteristik komite audit dan kualitas audit. Karakteristik yang diteliti meliputi ukuran komite audit, keahlian akuntansi dan keuangan, independensi, frekuensi pertemuan, serta tenure anggota komite audit. Analisis data adalah analisis kuantitatif dengan menghitung nilai effect size. Hasil penelitian menyimpulkan Karakteristik komite audit memiliki pengaruh yang signifikan terhadap kualitas audit dengan nilai effect size sebesar 1.12 dengan kategori effect size tinggi. Temuan penelitian ini memberikan implikasi penting bagi para pemangku kepentingan dalam meningkatkan efektivitas komite audit dan kualitas audit.
Analysis of the Impact of Government Policy, Technological Innovation, and Availability of Business Capital on the Growth of Small and Medium Enterprises in Indonesia Afif Syarifudin Yahya; Fikri, Maiza; Judijanto, Loso; Utami, Eva Yuniarti; Iskandar, Deni
West Science Business and Management Vol. 2 No. 01 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i01.697

Abstract

This research studies the complex relationships between government policies, technological innovation, availability of venture capital, and the growth of Small and Medium Enterprises (SMEs) in Indonesia. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), this research analyses data from a sample of 130 SMEs across different industries and regions. The measurement model assessment confirmed the reliability and validity of the constructs, while the structural model analysis revealed significant positive relationships between government policy effectiveness, technological innovation, venture capital availability, and SME growth. The robustness of the findings was confirmed through bootstrapping, and the model fit index validated the adequacy of the estimated model. The R-squared values indicate the ability of the model to explain most of the variance in SME growth. Hypothesis testing further corroborated the significant impact of Availability of Venture Capital, Government Policies, and Technological Innovation on SME growth. The implications of these findings extend to policymakers, business owners, and stakeholders, guiding the formulation of strategies that foster an enabling environment for SMEs in Indonesia.
Analysis of the Effect of Corporate Social Responsibility and Good Corporate Governance on Stock Performance in Public Companies in Indonesia Judijanto, Loso; Akbar, Muhamad; Iskandar, Deni; Sudarmanto, Eko; Sutanto, Himawan
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1480

Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Stock Performance (SP) in public companies in Indonesia. Using a sample of 160 companies and a quantitative approach, data was collected through a 5-point Likert scale survey and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings reveal that both CSR and GCG positively influence stock performance, with GCG having a stronger impact (β = 0.612) compared to CSR (β = 0.384). The results emphasize the importance of ethical practices and effective governance in enhancing investor confidence and improving stock market performance. These findings provide important implications for managers, investors, and policymakers, suggesting that companies focusing on CSR and GCG are likely to experience better financial outcomes in the stock market.
Contributions and Convergence in the Accounting Behavior Literature: A Bibliometric Approach Judijanto, Loso; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.737

Abstract

The study of accounting behavior is critical in understanding the decision-making processes within organizations and the broader financial landscape. This research employs a bibliometric approach to analyze the contributions and convergence within the accounting behavior literature. Bibliometrics offers a systematic and quantitative method to map the intellectual structure of a field, identify influential works, and track patterns of convergence among researchers. By synthesizing data from various scholarly sources, this research aims to uncover key themes, trends, and gaps in the accounting behavior literature. Through bibliometric analysis, this study provides insights into the evolution of the field, highlights seminal works, and identifies opportunities for future research.
Co-Authors . G, Samsu Adirinekso, Gidion Afif Syarifudin Yahya Agung Sudrajad Agus Sulaeman Ahmad Zamsuri, Ahmad Anggriani, Nani Basri, T. Saiful Calista, Calista Cut Zahratul Baidah, Cut Zahratul Desy Purnama, Eka Dhiani, Yanni Diana Frederica Dicky Eka Desy Purnama Eko Nursalim, Eko Endang Ruswanti Fikri, Maiza Fitria, Arie Herawati Herawati Himawan Sutanto, Himawan Ian Nurpatria Suryawan Ian Nurpatria Suryawan Idang Nurodin Imron Rosyadi Irsyadiah, Nur Judijanto, Loso Kristian, Novianus Kurnianto, Daniel Lestari, Endah Dwi M. Yusuf Bahtiar, M. Yusuf Marliani, Lia Marlina, yuli Muhamad Akbar Nurliana Nasution, Nurliana Pradhypta, Ignatius Christian Rahmat Santoso, Rahmat Rudolf Lumban Tobing Rudolf Lumbantobing, Rudolf Rudy C. Tarumingkeng Rum, Ira Adiyati Suar, Abi Subagyo Subagyo Subhayni, Subhayni Sudarmanto, Eko Sunardi Sunardi Tampubolon, Lambok D.R. Tari Rahayu, Tari Tommy Setiawan Ruslim, Tommy Setiawan Ummu Kalsum Utami, Eva Yuniarti Widodo, Agung Mulyo Yanti Budiasih, Yanti Yusri Yusuf