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Gatot Iwan Kurniawan
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Dampak suku bunga the fed dan harga minyak dunia terhadap pergerakan cryptocurrency Elma Anjelina Sondakh; Gatot Iwan Kurniawan; Susinah Kuntadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cryptocurrency is the newest type of asset allowed by the Commodity Futures Trading Regulatory Agency (Bappebti) to invest in Indonesia. Cryptocurrency is unique in its transactions because it has no underlying assets and is decentralized. So that cryptocurrency transactions cannot be analyzed with certainty to find valuable information to predict the return of volatility in the bitcoin market such as stocks. The advantage of investing in cryptocurrencies is that an investor will get a very large return, but unfortunately, it can also cause big losses. This study aims to determine the impact of economic indicators, namely the Fed's interest rate and WTI oil prices on bitcoin cryptocurrency. The results of our tests show that the Fed's interest rate has no effect and is not significant on Bitcoin. Meanwhile, WTI crude oil has a significant impact on bitcoin. So it is hoped that the test results can be used as an additional analytical variable in making decisions to invest in cryptocurrency assets.
Application of Beneish M-Score to Detech Fraudulent Financial Statements in State-Owned Company in Indonesia Andani, Latifa Putri; Kurniawan, Gatot Iwan
Banking & Management Review Vol. 12 No. 1: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v12i1.733

Abstract

Introduction/Main Objectives: This study aims to determine which State-Owned Company are included in the manipulator, non-manipulator, and gray company groups. Background Problems: According to a study conducted in 2016 by the Association of Certified Fraud Examiners, the majority Fraud cases involved 81.2% of government agencies, 8.1% of State-Owned Enterprises, and 2.3% of private companies. The businesses designated by of State-Owned Company caused the most losses to the industrial sector due to fraud at 58.8%. Research Methods: This research uses a quantitative descriptive method. The objects in this study are State-Owned Company companies in Indonesia in 2018-2021. The research sample used a purposive sampling technique. Data analysis was performed using seven types of financial ratios contained in the Beneish M-score method. Finding/Results: The results showed that in 2018 there was 1 company that was included in the manipulator group, 22 companies were included in the non-manipulator group, and no company was included in the gray company group in 2018. Then in 2019 there were 3 companies that were included in the manipulator group, 17 companies are included in the non-manipulator group, and 3 companies are included in the gray company group. In 2020 there were 5 companies included in the manipulator, 16 non-manipulator companies, 2 companies included in the gray company group. And in the last year, namely 2021, there will be 1 company that is included in the manipulator group, 22 non-manipulator companies, and no company that is included in the gray company group in 2021.
Penguatan Kapasitas Pengelolaan Keuangan melalui Pelatihan Akuntansi Sederhana bagi Pelaku UMKM di Kecamatan Tanjungkerta, Sumedang Kurniawan, Gatot Iwan; Homan, Hery Syaerul
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 1 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i1.899

Abstract

This community service program aims to improve the financial literacy and accounting management skills of Micro, Small, and Medium Enterprises (MSMEs) in Tanjungkerta District, Sumedang Regency. MSMEs in this region have a significant role in supporting the local economy but face challenges in implementing efficient and systematic financial management practices. The program is comprehensively designed, covering stages ranging from in-depth needs analysis through surveys and interviews to the preparation of basic accounting-based training modules. The training was carried out in the form of a face-to-face session equipped with a simulation of simple financial recording and reporting according to the needs of local MSMEs. To assess the effectiveness of training, Kirkpatrick's four-level evaluation model was applied, covering aspects of reaction, learning, behavior change, and long-term outcomes. The results of the program showed a significant increase in participants' understanding, which was shown through the comparison of pre-test and post-test scores. The participants reported that the knowledge gained was very relevant and could be applied directly in their business activities, especially in recording daily transactions and preparing financial statements. In addition to increasing participants' insights, this training also motivates them to apply the skills gained in managing business finances daily, to improve operational efficiency and long-term financial resilience. Overall, this service activity has a significant positive impact in strengthening the financial management capacity of MSMEs in rural areas, while also showing that simple accounting training can be an effective strategy in helping MSMEs overcome the limitations of financial knowledge that they often face. Keywords: Accounting training, financial literacy, financial management, MSMEs. Abstrak Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan manajemen akuntansi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Tanjungkerta, Kabupaten Sumedang. UMKM di wilayah ini memiliki peran signifikan dalam mendukung perekonomian lokal, namun menghadapi tantangan dalam menerapkan praktik pengelolaan keuangan yang efisien dan sistematis. Program ini dirancang secara komprehensif, mencakup tahapan mulai dari analisis kebutuhan yang mendalam melalui survei dan wawancara hingga penyusunan modul pelatihan berbasis akuntansi dasar. Pelatihan dilakukan dalam bentuk sesi tatap muka yang dilengkapi dengan simulasi pencatatan dan pelaporan keuangan sederhana sesuai kebutuhan UMKM setempat. Untuk menilai efektivitas pelatihan, model evaluasi empat tingkat Kirkpatrick diterapkan, mencakup aspek reaksi, pembelajaran, perubahan perilaku, dan hasil jangka panjang. Hasil program menunjukkan peningkatan pemahaman peserta secara signifikan, yang ditunjukkan melalui perbandingan skor pre-test dan post-test. Para peserta melaporkan bahwa pengetahuan yang diperoleh sangat relevan dan dapat diaplikasikan langsung dalam aktivitas bisnis mereka, khususnya dalam pencatatan transaksi harian dan penyusunan laporan keuangan. Selain meningkatkan wawasan peserta, pelatihan ini juga memotivasi mereka untuk menerapkan keterampilan yang diperoleh dalam mengelola keuangan bisnis sehari-hari, sehingga dapat meningkatkan efisiensi operasional dan ketahanan finansial jangka panjang. Secara keseluruhan, kegiatan pengabdian ini memberikan dampak positif yang signifikan dalam memperkuat kapasitas manajemen keuangan UMKM di wilayah pedesaan, sekaligus menunjukkan bahwa pelatihan akuntansi sederhana dapat menjadi strategi yang efektif dalam membantu UMKM mengatasi keterbatasan pengetahuan keuangan yang sering mereka hadapi. Kata kunci: pelatihan akuntansi, literasi keuangan, pengelolaan keuangan, UMKM.
Feasibility Study Rencana Infrastruktur STIE Ekuitas Kurniawan, Gatot Iwan; Dagustani, Dani; Nurfitriana, Annisa; Firmansyah, Yayan
Banking & Management Review Vol. 8 No. 2: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v8i2.179

Abstract

STIE Ekuitas as one of developed college has reached to the stage that requires it to build or add infrastructure. Some of the reasons that underlie the situation is inadequate capacity of existing facilities including insufficient parking space and space limitation to develop or create a lab, discussion room, and simulation room. In order to develop the infrastructure, it requires a good planning so that the purpose of the research is to make a simulation of space requirements based on the estimated capability data from STIE Ekuitas, then prepare an infrastructure and facilities development plan and finally make a feasibility study on investment in infrastructure and facilities development plans. The method used will refer to the standard method in infrastructure development and will be analyzed in detail using quantitative descriptive methods. Keywords: Infrastructure; Feasibility Study; Invesment.
Co-Authors Andani, Latifa Putri Dani Dagustani Disman Disman Dyaena Nur Lestari Elma Anjelina Sondakh Homan, Hery Syaerul Kannya Purnamahatty Prawirasasra Nurfitriana, Annisa Puput Rahmah Romdiani - Ratih Hurriyati Ribka Inestya Simanungkalit Rici Solihin Saffa Inaya Susinah Kuntadi YAYAN FIRMANSYAH, YAYAN