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All Journal El Dinar BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JOURNAL OF APPLIED ACCOUNTING AND TAXATION Syi'ar Iqtishadi NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ihtifaz: Journal of Islamic Economics, Finance, and Banking JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Bakti Masyarakat Indonesia Jurnal Syntax Transformation Journal of Islamic Economics and Finance Studies Jurnal Kajian Ilmiah Jurnal Pengabdian kepada Masyarakat Pengmasku Journal of Law, Administration, and Social Science Jurnal Riset Akuntansi dan Keuangan ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Studi Akuntansi, Keuangan, dan Manajemen Akuntansiku Jurnalku Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Islamic Economics and Business Review (IESBIR) IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat Equity Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Agus Maulana
Program Studi Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Predicting Interest in Islamic Banking Services: The Roles of Islamic Financial Literacy, Religiosity, and Perception with Accounting Information as a Moderator Retno Anjani; Agus Maulana
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 9, No 2 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v9i2.32482

Abstract

Drawing on the Theory of Reasoned Goal Pursuit (TRGP), this study examines how Islamic financial literacy, religiosity, and perception shape customer interest in Islamic banking services, and assesses whether accounting information moderates these relationships. This research addresses a gap in prior studies that have rarely integrated TRGP with cognitive and religious factors while also considering the role of accounting information. Data were collected from 233 Islamic bank customers in Jabodetabek and analyzed using SEM-PLS with SmartPLS 4. The results show that Islamic financial literacy, religiosity, and perception positively influence interest in Islamic banking, whereas accounting information does not moderate these effects. The study contributes theoretically by extending TRGP into the context of Islamic financial behavior and empirically by providing evidence from a major Indonesian region. Practical implications highlight the need for Islamic banks to strengthen financial literacy initiatives and enhance customer perceptions to increase interest in Islamic banking services.
Improving lecturer competence through SAP training to support technology-based learning processes Yongky Rangga Yuda Nugraha; Agus Maulana; Andy Setiawan
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2106

Abstract

The rapid advancement of information technology demands that lecturers develop adaptive skills to implement integrated digital learning systems aligned with industry practices. SAP (Systems, Applications, and Products in Data Processing) is an Enterprise Resource Planning (ERP) software widely adopted in various business sectors and increasingly utilized in higher education. Through this community service program, lecturers received intensive training to understand core concepts, operate key SAP modules, and integrate them into technology-based teaching processes. The program was conducted through several stages: preparation, planning, hands-on training, and evaluation. The results showed a significant improvement in lecturers’ competence in understanding the operational flow of the SAP system and their readiness to apply it in teaching activities. This initiative supports the development of innovative, industry-relevant, and technology-driven learning that enhances digital literacy and pedagogical transformation in higher education.
Studi Komparasi Tingkat Konsumsi Masyarakat Melalui E-Commerce Sebelum dan Sesudah Masa Pandemi Covid-19 Christa Ananda Fema; Nandita Rakhmad; Putri Yasmin E Eberthon Bonda; Diki Ramli; Agus Maulana
Jurnal Kajian Ilmiah Vol. 22 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/837cfk36

Abstract

The Covid-19 pandemic has had a significant impact on the Indonesian economy, especially e-commerce. The use of e-commerce has increased, causing public consumption to also increase compared to before the pandemic. This study aims to determine the level of public consumption through e-commerce before and after the Covid-19 pandemic. The object of this research is UPN Veteran Jakarta students and several people who use e-commerce. This type of research is quantitative research with instruments in the form of online questionnaires, as well as descriptive quantitative data analysis techniques. The results show that the level of public consumption through e-commerce has increased after the Covid-19 pandemic. People believe in the system, they also claim that the costs incurred through e-commerce are relatively cheap compared to shopping in person.
Determinants of Profit Growth in Islamic Rural Banks: Ratios and Sharia Governance Saida Marsa Nur Ahmadi; Agus Maulana
Islamic Economics and Business Review Vol 4 No 2 (2025): IESBIR, December 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v4i1.9644

Abstract

This study examines the impact of various factors on profit growth in Islamic Rural Banks (BPRS), focusing on the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), Cash Ratio (CR), and the Sharia Supervisory Board (SSB). Using secondary data from annual financial reports of BPRS registered with the Financial Services Authority between 2019-2021, this research applies a quantitative approach with panel data regression analysis. The findings show that: (1) NPF negatively affects profit growth, lower NPF leads to higher profit growth; (2) FDR has no effect on profit growth; (3) BOPO negatively impacts profit growth, lower BOPO contributes to higher profits; (4) CAR positively influences profit growth-higher CAR supports greater profit growth; (5) CR does not affect profit growth; and (6) SSB does not impact profit growth, indicating that the presence or absence of SSB members does not influence profitability. Keywords: Profit growth; Capital Adequacy Ratio; Cash Ratio; Sharia Supervisory Board; Islamic Bank.
KINERJA LINGKUNGAN MAMPU MENINGKATKAN ENVIRONMENTAL DISCLOSURE Eka Pantun Jubilate; Agus Maulana
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7594

Abstract

Penelitian ini adalah penelitian kuantitatif yang dibuat dengan tujuan untuk mengetahui pengaruh kepemilikan institusional, komite audit, kinerja lingkungan, dan media exposure terhadap environmental disclosure. Sampel riset ini berjumlah 98 perusahaan yang terbagi dalam beberapa sektor; kesehatan, bahan baku, infrastruktur,energi, industri, dan konsumen non primer periode 2021. Teknik analisis yang dipakai yaitu analisis regresi linear berganda dengan uji t parsial yang memakai aplikasi SPSS v.20. Hasil dari riset ini yaitu (1) environmental disclosure tidak dipengaruhi oleh kepemilikan institusional. (2) environmental disclosure tidak dipengaruhi oleh komite audit. (3) environmental disclosure dipengaruhi oleh kinerja lingkungan. (4) environmental disclosure tidak dipengaruhi oleh media exposure.
Co-Authors Agus Maulana Akhmad Saebani Aldri Frinaldi Andy Setiawan Aniek Wijayanti Aniek Wijayanti Aniela Nania Margareth Aulia, Rahma Ayuni Rahmawati Belinda Nurfadila Cakra Dewa, Monica Malva Cecilia Ancelin Feodora Anthony Christa Ananda Fema Dewa, Monica Malva Cakra Dewi Darmastuti Dewi Darmastuti Diki Ramli Dina Sabilatun Najah Diva Navael, Lovenka Dwi Jaya Kirana Eka Pantun Jubilate Ekawati Jati Wibawaningsih Erna Hernawati, Erna Fauzilana, Erdana Dwiyatna Gading, Meiwindriya Mutya Hanin Febriana Hans Nehemia Natanael Purba Helga Claresta Raudina Indah Tsamrotussaadah Indra Kencana Mukti Islamiati, Rahma Julianto, Wisnu Junaidi, Riky Rizki juwariyah, tatik Kartika Vela Andita Krisno Septyan Kurnia Putri Mirani Lidya Primta Surbakti Lidya Primta Surbakti Mayanda M Santoni Mirani, Kurnia Putri Mitha Puspitasari Mulyantini, Sri Munasiron Miftah Mutaz, Muhammad Faisal Anfasah Nandita Rakhmad Nila Cahyarani Nurfadila, Belinda Praptiningsih Praptiningsih Prasasti Herdiarti Putri Prawita, Audithya Priyatno, Prima Dwi Priyatno, Prima Dwi Putri Yasmin E Eberthon Bonda Putri Yasmin Eberthon Bonda Rahmasari Fahria Raisha Adinda Rismarina Raisha Adinda Rismarina Retno Anjani Retno Wulandari Rismarina, Raisha Adinda Saida Marsa Nur Ahmadi Sri Mulyantini Sri Sulasmingsih Steven Steven Supriadi, Taufiq Syaharany, Nabila Tania Larasati Ullan Uchi Ramanda Wibawaningsih, Ekawati Jati Wira Natali Angeline Lumban Gaol Yongky Rangga Yuda Nugraha Yunia Kharisyami, Putu Widya Zahra, Nadia Khatun Zahrah Salsabila