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All Journal JURNAL ECONOMIA REKA JIVA Jurnal Media Wahana Ekonomika MIX : Jurnal Ilmiah Manajemen IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Riset Akuntansi dan Keuangan Agregat: Jurnal Ekonomi dan Bisnis PRODUCTUM : Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business JIKA: Jurnal Ilmu Keuangan dan Perbankan International Journal of Applied Business Research Jurnal Pendidikan Akuntansi dan Keuangan JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) The International Journal of Business Review (The Jobs Review) JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Value: Jurnal Manajemen dan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) BENING Jurnal Riset Bisnis dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GUYUB: Journal of Community Engagement Jurnal Computer Science and Information Technology (CoSciTech) International Journal of Research in Community Services Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Komunikasi dan Media Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Riset Ilmu Ekonomi Warisan: Journal of History and Cultural Heritage Journal Evaluation in Education (JEE) International Journal Software Engineering and Computer Science (IJSECS) Share: Jurnal Ekonomi dan Keuangan Islam PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Sinergi Media Ekonomi Indonesian Journal of Construction Engineering and Sustainable Development Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Land Journal Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat IIJSE De Cive : Jurnal Penelitian Pendidikan Pancasila dan Kewarganegaraan Jurnal Pengabdian Sosial Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Indonesian Journal of Community Empowerment Antropocene : Jurnal Penelitian Ilmu Humaniora Journal of Engineering and Transportation (JET) JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Innovative Research in Civil and Environmental Engineering (IRCEE) Serat Rupa: Journal of Design
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Pengaruh Kompetensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Di Kota Bandung Nugraha, Nugraha; Triantoro, Arvian; Kurnia, Ika Famela
Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Vol 17, No 2 (2014)
Publisher : Pusat Pembelajaran dan Strategi Kebijakan Talenta Aparatur Sipil Negara Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31845/jwk.v17i2.227

Abstract

The purpose of this study was to determine the effect of employee competence to quality financial statements, the effect of organizational commitment to quality financial reporting and jointly determine the effect of employee competency and organizational commitment to quality financial reporting unit (SKPD) in Bandung. The method used is the multiple correlations, analysis of a total of 39 units of work units on education entities. Respondents of this study are part of the staff at each entity and the financial inspectorate Bandung. Based on the analysis that had been done, that there is a positive effect between employee competencies against the quality of financial reporting by 41.8%. There is effect between organizational commitments to quality financial reporting by 37.6% and together the competence of employees and organizational commitment affect the quality of financial reporting unit (SKPD) in Bandung by 25.9% and its residual influenced by other factors.
PENGARUH PENERAPAN PROTOKOL PENCEGAHAN COVID-19 PADA PELAKSANAAN KONSTRUKSI PROYEK STRATEGIS NASIONAL Nugraha, Nugraha; Yuwono, Bambang Endro
INDONESIAN JOURNAL OF CONSTRUCTION ENGINEERING AND SUSTAINABLE DEVELOPMENT (CESD) Vol 5 No 1 (2022): INDONESIAN JOURNAL OF CONSTRUCTION ENGINEERING AND SUSTAINABLE DEVELOPMENT (CESD)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/cesd.v5i1.13935

Abstract

The Covid-19 pandemic has had a significant impact on various sectors, one of which is the construction sector. Implementation elements in this sector include materials, labor, delivery or transportation processes, time and mobility that are directly related to the Covid-19 outbreak, so that it can create uncertainty, while infrastructure development is the government's focus. In an effort to overcome the impact of the pandemic in the construction sector. This study aims to learn the implementation of the Covid-19 prevention protocol in the implementation of the National Strategic Project in Margatiga Dam Project work and to determine the significance of the effect of the implementation of the Covid-19 protocol on project management in the aspects of cost, quality, time, health and safety construction. Analysis of the problem was carried out by collecting data and conducting a questionnaire related to the implementation of the Covid-19 prevention protocol at the Margatiga Dam. The data that has been collected is then analyzed or data validation is carried out using the validity test and reliability test methods. The results showed that the Covid-19 Prevention Protocol Implementation has no effect on the Work Execution Time, and the Implementation of the Covid-19 Prevention Protocol has no effect on the Cost of Work Implementation. In addition, the Implementation of the Covid-19 Prevention Protocol has an effect on Safety and Health
Determinasi Faktor-Faktor Mempengaruhi Keputusan Investasi Investor Pemula Dengan Dimoderasi Risk Tolerance Dasril, Yuki Dwi Darma; Nugraha, Nugraha; Purnamasari, Imas
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.852

Abstract

Tidak sedikit investor menemukan menemukan kegagalan dalam berinvestasi, apalagi investor pemula. Permasalahan ini kemungkinan bermula dari pengambilan keputusan investasi yang dilakukan oleh investor serta peran faktor pemicu yang dominan yang menyebabkan investor membuat keputusan berdasarkan tindakan yang tidak rasional. Tujuan penelitian ini dilakukan adalah mencari pemicu terjadinya kekeliruan Pengambilan Keputusan Investasi, menjelaskan dan menganalisis apakah Bias Emosional dan Overconvidance memiliki peran penting dalam proses pengambilan keputusan investasi. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran Risk Tolerance dalam memediasi hubungan Bias Emosional dan Overconvidance terhadap Keputusan Investasi. Objek penelitian adalah Investor Pemula yang sampelnya adalah mahasiswa Universitas Pelita Bangsa dengan menggunakan Purposive Sampling, menggunakan analisis data Structural Equation Model (SEM) menggunakan Smart-PLS. kesimpulan yang bisa diambil adalah, Bias Emosional tidak berpengaruh kepada Keputusan Investasi, sedangkan Overconfidance berpengaruh kepada Keputusan Investasi. Kemudian bias Emosional dan Overconvidance berpengaruh kepada Risk Tolerance, dan Risk Tolerance berpengaruh kepada Keputusan Investasi. Terakhir, Risk Tolerance berperan memediasi hubungan antara Bias Emosional dengan Keputusan Investasi maupun hubungan Overconvidance dengan Keputusan Investasi.
Kajian hipersemiotika terhadap Rozy sebagai virtual influencer Instagram Nugraha, Nugraha; Saidi, Acep Iwan
Serat Rupa: Journal of Design Vol 6 No 2 (2022): SRJD - JULI
Publisher : Faculty of Humanities and Creative Industries, Maranatha Christian University (formerly Faculty of Fine Arts and Design)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/srjd.v6i2.4767

Abstract

This study examines Rozy, the first virtual influencer in South Korea produced by Sidus Studio X. Rozy has @rozy.gram as her Instagram social media account which was created on August 19th, 2020. This 22 years old woman is a virtual human representation on Instagram account. Within three months of the account had been released, she had 13,000 followers. Until now, the number has grown to more than 126,000 followers. It makes some advertisings use Rozy as the virtual influencer carries out the role as a marketing strategy. Rozy's Instagram content features four themes, such as fashion, traveling, environment, and daily activities. This study aims to explore the hypersemiotic hierarchy of Rozy's on @rozy.gram account. This study uses a hypersemiotic approach to understand meaning outside of reality. The researchers use descriptive qualitative method to examine the meaning of the signs system. In Rozy's world as a virtual influencer, there are engineering of realities that transcend boundaries by using information and communication technologies. Rozy lives in a reality that are detached from the truth of reality. Through hypersemiotic analysis, it shows that the virtual influencer Rozy is able to trick the human mind and blur the boundaries of reality between real and fake, natural and artificial, and real and unreal. The audiences of Instagram need to be rational, skeptical, and critical in responding to virtual influencers.
Analysis of the Influence of Financial Literacy on Investment Decisions Mediated by Financial Behavior: A Study on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University Simatupang, Frido Sarita; Nugraha, Nugraha; Purnamasari, Imas
International Journal of Research in Community Services Vol. 5 No. 3 (2024)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i3.717

Abstract

Investment is the activity of saving current funds to obtain future profits with the aim of getting value for money that can compete with the prevailing inflation rate. Lack of understanding or knowledge regarding how to invest, high risks and very limited income have resulted in the reluctance of Indonesian people to invest. The aim of this research is to obtain empirical evidence regarding the influence of financial literacy on investment decisions mediated by financial behavior among students at the Faculty of Economics and Business, Jenderal Achmad Yani University. The variables in this research are (1) financial literacy, (2) financial behavior, and (3) investment decisions. The research method used is descriptive verification and the approach used is quantitative. The population of this research is active students majoring in management and accounting at Jenderal Achmad Yani University. The sampling technique used was purposive sampling. The data collection technique is carried out by distributing online questionnaires (g-form). The data analysis techniques used in this research are simple linear regression analysis, multiple linear regression analysis, and the Sobel test. The research results show that financial literacy has a positive and significant influence on investment decisions, financial literacy has no influence on financial behavior, financial behavior has no influence on investment decisions, and financial behavior does not mediate the influence of financial literacy on investment decisions
PENGARUH LITERASI KEUANGAN DAN PENGENDALIAN DIRI TERHADAP PERILAKU PENGELOLAAN KEUANGAN (Survei Pada Tenaga Pendidik SD Se-Kecamatan Kuningan) Komarudin, Munir Nur Komarudin; Nugraha, Nugraha; Hardjadi, Dikdik; Pasha, Riska Ayu
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.962 KB)

Abstract

The purpose of this study to determine the influence of financial literacy and self-control on financial management behavior conducted a survey of elementary school teacher educators in Kuningan District. The study population was 56 people. The method of determining the sample using a saturation sampling method with a sample followed the population as much as a total sample of 56 people. The data analysis technique using regression analysis. Based on the results of the study stated that Financial Literacy has a positive and significant effect on financial management behavior and self-control has a positive and significant effect on financial management behavior.
Pelatihan Pembuatan Liquid Smoke Dari Limbah Kelapa Untuk Mendukung Kemandirian Ekonomi Masyarakat Desa Cilentung Kabupaten Pandeglang Mukhoyyaroh, Qiswatun; Sutisna, Ade Jaya; Junaedi, Yusup; Nugraha, Nugraha; Patricia, Vinda Maharani; Alamsyah, Indra Fajar; Respati, Titik
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.909

Abstract

ABSTRACT Pandeglang is recorded as the district with the highest poverty rate in Banten Province until 2023. This is in contrast to the potential of the resources owned by the region. The superior plantation commodity in the form of coconut is one of the best and most abundant commodities in Banten Province. The problem found in Cilentung Village, Pulosari District, Pandeglang Regency is that people sell coconuts in bulk to the city, then the coconut waste is returned to the village, causing environmental pollution and no innovation in diversification of coconut waste derivative products. The purpose of PkM is to train the community in making Liquid Smoke from coconut waste to support the economic independence of the people of Cilentung Village, Pandeglang Regency. The methods used to answer this problem are socialization of liquid smoke waste into Liquid Smoke, application of pyrolysis technology and coconut waste shredding machines, training in Making Liquid Smoke from Coconut Waste, mentoring and evaluation of activities.
Comparison Of Traditional And Modern Construction Methods In Civil Engineering Projects Siman, Siman; Nugraha, Nugraha
Innovative Research in Civil and Environmental Engineering Vol. 1 No. 1 (2024): IRCEE - October
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/ircee.v1i1.43

Abstract

The findings reveal that modern construction methods significantly enhance efficiency and reduce overall project costs, primarily through innovative techniques such as prefabrication and modular construction. In contrast, traditional methods excel in craftsmanship and cultural significance, often resulting in distinctive architectural features that reflect local heritage. While traditional practices demonstrate lower environmental impact through the use of locally sourced materials, modern methods are increasingly incorporating sustainable practices to mitigate their ecological footprint. This study advocates for a hybrid approach that integrates the advantages of both methodologies, suggesting that such an integration can lead to improved project outcomes while promoting sustainability and preserving cultural identity. The research contributes valuable insights for industry stakeholders seeking to balance efficiency and quality in an evolving construction landscape. Future studies are encouraged to explore practical applications of this hybrid model to enhance decision-making in construction projects.
Determinasi Rasio Solvabilitas, Profitabilitas, dan Pasar pada Harga Saham LQ45 Sektor Perbankan Adhistian, Patria; Handoyo, Agus F Handoyo; Ramadhani, Aulia Nazala; Nugraha, Nugraha; Wibowo, Priyo
JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Vol. 7 No. 2 (2024): JITMI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jitmi.v7i2.y2024.p85-98

Abstract

This research investigates the impact of solvency, profitability, and market ratios on stock prices within the banking sector listed on the LQ45 index in Indonesia from 2018 to 2022. The study aims to determine how Return on Assets (ROA), Debt Equity Ratio (DER), Earnings Per Share (EPS), Price Earnings Ratio (PER), Dividend Yield (DY), and Price to Book Value (PBV) influence share prices. Utilizing a quantitative approach, data were collected through library studies and analysed using Multiple Linear Regression with SPSS. The findings reveal that EPS, PER, and PBV have a significant positive effect on stock prices, while ROA, DER, and DY do not show a significant impact. This study highlights the importance of fundamental financial indicators in investment decision-making. Keywords: Fundamental analysis, LQ45, stock price, earnings per share, investment decision.
Research Collaboration and Epistemic Gaps in Public Sector Financial Sustainability: A Global Bibliometric Perspective Lekettey, Edem; Nugraha, Nugraha; Sari, Maya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.4880

Abstract

This study examines trends in international cooperation within Local Government Financial Sustainability (LGFS) research, a discipline that is becoming increasingly significant owing to the financial difficulties encountered by subnational governments and the need for equitable governance in accordance with Sustainable Development Goals (SDGs). Despite ongoing studies, disparities persist in the involvement of industrialized versus developing nations in LGFS research. This study uses bibliometric methodology with 627 Scopus-indexed data from 2007 to 2025 and VOSviewer to illustrate the co-authorship and keyword networks. Richer countries like the US, UK, and Australia are at the heart of the core-periphery structure, according to the research, while underdeveloped countries are mostly unrepresented on the periphery. Prominent writers and advocacy organizations are within European institutions. The Global South provides only limited intellectual guidance. Keyword co-occurrence mapping shows a shift during the COVID-19 epidemic from austerity and accountability to decentralization and governance. This study revealed disparities in worldwide LGFS research networks, potentially benefiting from donor-driven initiatives. It advocates equal co-authorship policies, enhanced training in underrepresented fields, and open-access distribution to promote inclusive knowledge advancement. The results provide guidance for establishing a framework for global and regional cooperation.
Co-Authors A.M., M. Dzikron Aaf Saefurrohman, Aaf Abdul Rozak Acep Iwan Saidi adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Adhistian, Patria Adilah, Siti Agung, Rendi Marta Agustini, Kamelia Ahiase, Godwin Ahmad Fuad Alam, Muhammad Nur Alamsyah, Indra Fajar Alamsyah, Zaenal Alghifari, Erik Amanda Putri Nahumury Amelia, Tia Amelia, Tia Ampomah, Philipina Andriana, Denny Antony, Rian Apriadi, Tedi Arnu, Anggi Pasca Arrazaq, Naufal Raffi Arvian Triantoro Astuti, Anita Dewi Astuti, Hesti Kusuma Aulia Nazala Ramadhani, Aulia Nazala Awudu, Shaibu Baihaqqy, Mochammad Rizaldy Insan Bakhri, Syaeful Bambang Endro Yuwono Budi Purnomo Chairul Furqon, Chairul Chaznin R.M, Chaznin Cintya, Hedi Amelia Bella Dabi, Rowland Dabi, Rowland Seyram Koku Dangi, Dangi Dasril, Yuki Dwi Darma Dewantari, Nuryunita Dewi Shofi M., Dewi Dewi, Friesty Paramitha Dian Kurnianingrum, Dian Diki Wahyu Nugraha Disman, Disman Edwin Widia Eeng Ahman, Eeng Effendi, Marwan Elsa, Yulandri Euis Bandawaty Fauzianty, Sany Noor Fibiona, Indra Hadi, Faizal Susilo Handoyo, Agus F Handoyo Hardiana, Dian Hardjadi, Dikdik Hartono, Pierdijono Harun, Muhammad Fiqri Hasbi, Imanudin Heny Hendrayati Herdiana, Wyna Herilna Herlina, Herilna Heryana, Toni Hidayat Arif Nur, Muhaimin Hilda Syaidatul Ulfah, Hilda Syaidatul Ida Ayu Putu Sri Widnyani Ikaputera Waspada, Ikaputera Ikhsan, Sugiyanto Imas Purnamasari Ina Ratnasari, Ina Insany, Gina Purnama Iqbal Lhutfi Irawan, Rini Larasati Irvan, Bagus Iskandar, Alyanissa Putri Ismail, Hariadi Jahidah, Nurul Siti Jayawarsa, A.A. Ketut JB. Yurahman, JB. Yurahman Jefri Khairunnas, Jefri Kartikaningsih, Dewi Kastanya, Grace Khay, Khay Kpodo, Percy Chris Krishna Yuliawati, Ayu Kumara, Gatot Kunta Kurnia, Ika Famela Kurniawan, Fakhry Hafiyyan KUSNANTO, DANANG Lekettey, Edem Leni Yuliyanti, Leni Lestari, Siska Nurazizah Lestary, Lena Luckyardi, Senny Luqman, Citra Aisyah Marbun, Tonggo Mardiani, Rika Masgo, Masgo Maulana, Mahbub Afini Maya Sari Mayasari Mayasari, Mayasari Medidjati, R Adam Medidjati, R. Adam Meta Arief, Meta Mr. Dodi Muhamat, Amirul Afif Muhammad Afif Mulyana, Dendi Munir Nur Komarudin Mustikasari, Hany Naiya, Naiya Nasrudin Nasrullah, Baso Nasution, Toni Ningrum, Azizah Puspa Nkansah, Obed Kwabina Opoku Nur Apandi, R Nelly Nurdiani, Mia Silmi Nurtanti, Azizah Pambudi, Wahyu Parwati, Lusiana Sani Pasha, Riska Ayu Permatasari, Zulia Nur Pinayani, Ani Pranata, Rengga Madya Pratiwi, Irma Dwi Prawatiningsih, Desty Priyo Wibowo, Priyo Purnomo, Budi S Qiswatun Mukhoyyaroh Rahim, Sarah Aulia Rahman, Zaidan Al Rezi Fandiyansyah, Muh Rina Maria Hendriyani Rita Purnamasari Ruri Mutiara Ayuni Ryan Maulana SA, Erik Saffira, Allya SANTOSO SANTOSO Satria, Rita Siman, Siman Simatupang, Frido Sarita Sinderela, Moriska Situngkir, Tiar Lina Solihat, Asri solikin, ikin Subaryana Subaryana, Subaryana Sugiharti, Harpa Sugiharto, Nur Aziz Sugiyanto - Supiyadi, Dedi Supriatna, Yayat Supriyono Supriyono Surochman, Arief Sutanto, Dharma Adhi Sutardiyanta, Ihwan Sutisna, Ade Jaya Suwaryo, Niko Syafi, Muhammad Abiyu Syaharuddin Rasyid Syaifullah Syaifullah Tania, Adelia Septiani Restanti Tia Yuliawati Titik Respati Tri Sagirani Tugiman Tugiman Ujang Suherman, Ujang Suherman Umar Faruk Vigim, Jaqolina Anggraeni Vinda Maharani Patricia Warawiati, Nuni Ayu Wardana, Roihan Kusuma Widiarto, Tasya Evrillia Wijoyo, Sandy Gunarso Wulandari, Nuryuana Dwi Yanti Sri Rejeki Yasir Maulana Yayat Supriyatna Yogaswara, Andrey Satwika Yusup Junaedi Zahro, Siti