Articles
<![CDATA[Comparative Analysis of Financial Performance Upon Automotive Companies Registered in BEI ]]>
<![CDATA[Mas'adah, Ninik]]>;
<![CDATA[Megasyara, Ira]]>;
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Rosiawan, Rizky Wahyudha]]>
<![CDATA[ International Journal of Science, Technology & Management Vol. 2 No. 3 (2021): May 2021 ]]>
Publisher : <![CDATA[Publisher Cv. Inara ]]>
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DOI: 10.46729/ijstm.v2i3.208
<![CDATA[This research was conducted to determine the financial performance of automotive companies listed on the IDX for the period 2012 to 2015. This type of research is a quantitative descriptive study, with a total population of 13 companies and a sample of 6 automotive companies that have been selected from the population with using purposive sampling method. The data analysis method used is a comparison method consisting of a cross sectional approach and time series analysis. The results show that the results of calculations using the cross-sectional approach, automotive companies in Indonesia for the 2012-2015 period experienced fluctuations and experienced a decline in the industry average at the end of 2015 and many automotive companies were in unhealthy condition in the 2012-2015 period. Based on the results of time series analysis of automotive companies in 2012-2015, it is known that the Total Assets Turn Over has decreased, the results on Net Profit Margin have decreased, the results on the current ratio have decreased, the result of the leverage ratio has increased. The management of automotive companies in Indonesia needs to increase investment in assets, because if the level of liquidity is high but the investment in assets is small, the money or cash available will only be stored and have less value for the company.]]>
<![CDATA[TRANSFORMASI TATA KELOLA DANA DESA UNTUK MENINGKATKAN PENDAPATAN DESA ]]>
<![CDATA[Amrizal Imawan]]>;
<![CDATA[Ninik Mas'adah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.3.39
<![CDATA[Abstrak - Transformasi Tata Kelola Dana Desa untuk Meningkatkan Pendapatan DesaTujuan Utama - Penelitian ini bertujuan untuk mendalami peran dana desa dalam meningkatkan pendapatan asli desa.Metode - Penelitian ini menggunakan metode studi kasus ekplanatori. Adapun informan penelirian adalah sejumlah pihak dari pengurus dinas terkait pengelolaan dana desa.Temuan Utama - Penelitian ini menemukan bahwa dana desa berperan besar dalam mengoptimalkan pendapatan desa. Dana desa sebagai stimulus dan modal utama dalam mengembangkan potensi kekayaan desa sebagai komponen sumber pendapatan asli desa. Perwujudan utama dari kontribusi ini adalah alokasi dana desa untuk pengelolaan badan usaha milik desa.Implikasi Teori dan Kebijakan - Penelitian ini berimplikasi pada perlunya keterlibatan pemerintah daerah dalam memetakan potensi dan melakukan uji kelayakan bisnis sebelum mendirikan badan usaha milik desa. Selain itu, pemerintah desa harus lebih kreatif dan inovatif untuk menciptakan sumber pendapatan asli desa.Kebaruan Penelitian – Penekanan tata kelola dana desa dalam penelitian ini adalah kebaruan dalam penelitian akuntansi desa. Abstract: Transformation of Village Fund Governance to Increase Village Revenue Main Purpose - This research aims to explore the role of village funds in increasing village revenue.Method - This research uses the explanatory case study method. The investigative informants are several parties from the official management related to the management of village funds.Main Findings - This research finds that village funds play a significant role in optimizing village revenue. Village funds as a stimulus and the principal capital in developing the potential of village wealth as a component of the village's source of income. The primary embodiment of this contribution is the allocation of village funds to manage village-owned enterprises.Theory and Practical Implications - The local government needs to involve in mapping potential and conducting business feasibility tests before establishing village-owned enterprises. Otherwise, the village government must be more creative and innovative to create the village's source of income.Novelty - This research emphasizes village fund governance is a novelty in village accounting research. ]]>
<![CDATA[Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa ]]>
<![CDATA[Ira Megasyara]]>;
<![CDATA[Amrizal Imawan]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.23525
<![CDATA[Purpose: This study aims to explore and reveal the application of the principles of good governance as an effort to prevent fraud in managing village government finances. Methodology/approach: This research is a qualitative research with an interpretive approach and to obtain the data using interviews and observations. Data collection was carried out by conducting in-depth interviews with informants who understood the research theme and could provide information and be involved in managing village finances, namely the village chief and the chairman of the village consultative body. Besides that, researchers also made observations and documentation related to evidence that supports the implementation of the principles of Good Corporate Governance (GCG) in managing village finances. Findings: The results of this study are that the village government has implemented the principles of good governance, namely community participation, budget transparency and policy programs, accountability as well as discipline and order in every stage of village financial management starting from the stages of planning and budgeting, program implementation and reporting or accountability, implementation of the principles of good governance has proven to be able to prevent acts of fraud in managing village finances. Because the community has access to oversee and supervise the village government in managing village finances. So that there is loophole to commit fraudulent acts. Practical implications: The implication of this research is that village governments must be creative and continue to improve the quality of good governance. Originality/value: Using the Good Government (GG) theory to prevent fraud in village financial management]]>
<![CDATA[PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI ALAT REPOSISI UMKM DALAM MENGHADAPI COVID-19 ]]>
<![CDATA[Devi Febrianti]]>;
<![CDATA[Ninik Mas’adah]]>;
<![CDATA[Amrizal Imawan]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 1 (2022): September 2022 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i1.521
<![CDATA[Business actors must readjust their predetermined strategies with the current COVID-19 pandemic conditions. At least UMKM players are able to ensure finances, stay healthy, and can survive this difficult time. Therefore, to restructure MSME strategies in dealing with COVID-19 conditions, business actors must prepare financial reports or accounting information as a basis for making economic decisions.This research was conducted in a group of successful and prosperous UMKM businesses in Sidayu District, Gresik Regency. This community houses around 50 MSME players in the northern part of Gresik Regency (Pantura). This study aims to understand the practice of using accounting information as a means of repositioning MSMEs in dealing with COVID-19 in Gresik Regency.This research uses qualitative research using an interpretive paradigm so that the data obtained must be in-depth, clear, and specific. In this study, researchers used data techniques by distributing questionnaires and interviews. The results of this study indicate that several MSMEs studied have used accounting information to take business actions and decisions in accordance with accounting theory. They also said that in running a business, financial reports have an important role in developing their business.]]>
<![CDATA[Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia ]]>
<![CDATA[Putro, Guruh Marhaenis Handoko]]>;
<![CDATA[Astuti, Suryani Yuli]]>;
<![CDATA[Masadah, Ninik]]>;
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Febrianti, Devi]]>;
<![CDATA[Megasyara, Ira]]>;
<![CDATA[Wany, Eva]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6837
<![CDATA[The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.]]>
<![CDATA[DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA ]]>
<![CDATA[Putro, Guruh Marhaenis Handoko]]>;
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Megasyara, Ira]]>;
<![CDATA[Febrianti, Devi]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i2.34719
<![CDATA[The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.]]>
<![CDATA[Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Dwi Loundry ]]>
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Mas’adah, Ninik]]>;
<![CDATA[Safitri, Maya]]>;
<![CDATA[Fadhil, Faiz Abdillah]]>
<![CDATA[ SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v3i2.20865
<![CDATA[The aim of this research is to analyze the suitability of implementing accounting based on SAK EMKM in Dwi Loundry MSMEs. This research was conducted using a qualitative method with a case study approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from the Dwi Loundry business. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the Dwi Loundry business has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by the Dwi Loundry business is only a profit and loss report, while the financial position report and notes to the financial report do not yet exist. The obstacles that cause SAK EMKM not to be implemented in the Dwi Loundry business are time constraints and not knowing and understanding the preparation of financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Keywords: Financial Reports, SAK EMKM, and UMKM]]>
<![CDATA[BUMDes School For Financial Management ]]>
<![CDATA[Haryanto]]>;
<![CDATA[imawan, amrizal]]>;
<![CDATA[majid, abdul]]>
<![CDATA[ International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines) ]]>
Publisher : <![CDATA[CV. Inara ]]>
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DOI: 10.51601/ijcs.v2i1.64
<![CDATA[For BUMDes (village-owned enterprise) managers, orderly financial records and reports are crucial matters to know the financial position of their business. Systematic financial record is a tool for making decisions regarding business development plans, as well as requirements for applying for capital or getting investors. The administrative system for recording BUMDes financial reports is mostly still manual which seems complicated and lengthy, so there are still many BUMDes managers who do not have financial reports in running their business. The purpose of this community service was to increase understanding and competence regarding accounting literacy for BUMDes managers. These community service partners were directors and treasurers of 27 BUMDes in Paciran and Karanggeneng districts. Community service activities were carried out through training and mentoring methods and attended by the BUMDes managers and treasurers. The training was conceptualized in the form of lectures, discussions, and practice of preparing financial statements. The results of this service indicated that there was an increase in the knowledge and skills of BUMDes managers regarding administration, rules, utilization of village asset,and financial bookkeeping. The output of science and technology achieved was practical knowledge of simple accounting, namely the preparation of financial reports in accordance with existing standards and regulations.]]>
<![CDATA[Pengaruh Faktor Sosiodemografi Terhadap Manajemen Keuangan Individu Mahasiswa: The Influence of Sociodemographic Factors on Individual Student Financial Management ]]>
<![CDATA[Imawan, Amrizal]]>;
<![CDATA[Faizah, Erna Nur]]>
<![CDATA[ Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation) ]]>
Publisher : <![CDATA[Pendidikan Ekonomi, Universitas Insan Budi Utomo ]]>
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DOI: 10.33503/ecoducation.v7i2.1594
<![CDATA[Kemampuan mengelola keuangan sejak dini penting untuk menyiapkan kehidupan masa depan. kebanyakan individu belum menyadari pentingnya mengelola keuangan pribadi, bahkan kebanyakan dari mereka beranggapan bahwa pengelolaan keuangan itu dapat dilakukan oleh orang-orang yang berpendapatan besar saja. Manajemen keuangan pribadi yaitu suatu sikap seseorang yang mampu mengelola keuangannya untuk memenuhi segala kebutuhannya, baik saat ini maupun masa depan. Mahasiswa yang tidak memiliki pengetahuan keuangan dapat mengalami kesulitan dengan keuangan pribadinya. pendapatan yang tidak dikelola menyebabkan pengeluaran yang lebih tidak terkendali yang dapat merugikan seseorang. Penelitian ini bertujuan untuk mengkaji bagaimana faktor sosiodemografi pengetahuan, dukungan sosial, dan dukungan keluarga berdampak pada pengelolaan keuangan mahasiswa. Penelitian ini bersifat kuantitatif dan asosiatif. Objek penelitian ini yaitu mahasiswa Fakultas Ekonomi dan Bisnis yang telah mengambil mata kuliah pengantar akuntansi dan manajemen keuangan. Sampel sebanyak 105 mahasiswa Program Studi Akuntansi dan Manajemen menerima. Temuan penelitian ini menjelaskan bahwa pemahaman keuangan memengaruhi pengelolaan keuangan mahasiswa. Literasi keuangan yang tinggi berarti pengelolaan keuangan yang lebih baik, sedangkan literasi keuangan yang rendah berarti pengelolaan yang lebih buruk. Dukungan keluarga tidak memengaruhi keuangan mahasiswa. Hal ini menunjukkan bahwa bantuan keuangan keluarga, ekonomi keluarga dan pendidikan keuangan dari keluarga tidak memengaruhi pengelolaan keuangan. Dukungan sosial berpengaruh terhadap pengelolaan keuangan mahasiswa. Faktor lingkungan yang mempengaruhi yaitu hubungan pertemanan dan lingkungan kampus.]]>
<![CDATA[Kinerja Keuangan dan Praktik Keberlanjutan: Peran Moderasi Ukuran Perusahaan Sektor Industrials 2020-2023 ]]>
<![CDATA[Salsabilah, Imroatus]]>;
<![CDATA[Astuti, Suryani Yuli]]>;
<![CDATA[Febrianti, Devi]]>;
<![CDATA[Imawan, Amrizal]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v7i1.7954
<![CDATA[Sustainability-oriented companies do not solely focus on profit generation but also strive to balance financial, social, and environmental dimensions. This study aims to analyze the influence of green accounting, environmental performance, and corporate social responsibility (CSR) on financial performance, as well as the moderating role of firm size. The research object includes industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with an associative design based on secondary data was employed. The sampling technique used was purposive sampling, resulting in 148 observation samples. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 3 software. The findings reveal that green accounting does not significantly affect financial performance, as indicated by a p-value of 0.840. Meanwhile, environmental performance and CSR show positive and significant relationships with financial performance, with p-values of 0.032 and 0.024, respectively. Firm size does not moderate the relationships between the three exogenous variables and financial performance, with p-values of 0.845, 0.749, and 0.909. These results suggest that the success of sustainability implementation depends more on the quality of its execution rather than on the size of the company.]]>
