Article Per Year (5 Year)
p-Index From 2020 - 2025
3.057
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) SEIKO : Journal of Management & Business Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan The Indonesian Journal of International Clinical Legal Education Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Journal of Health Research Science Jurnal Abdimas Dedikasi Kesatuan Cermin Dunia Kedokteran Indonesian Research Journal on Education Journal of Accounting Law Communication and Technology
Bambang Pamungkas
STIE Kesatuan
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1   2 
Evaluasi Sistem Pengendalian Intern Terhadap Efektivitas Pemberian Kredit Hasibuan, David; Pamungkas, Bambang; Monang, Gatot Luhut
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.863

Abstract

Bank as a financial institution in Indonesia has an important role in improving standards of living. For that one effort to improve people's lives is the provision of credit to the public. In the course of the loan, the bank is obliged to apply the precautionary principle to avoid an issue. The purpose of this study is to determine the intemal control system at the Bogor branch of Bank BTN and the effectiveness of lending undertaken by the Bank. As well as how big the role of a credit effective internal control systems in Bank BTN Branch Bogor. Based on the research data obtained, it is blown that the intemal control conducted by the Bogor branch of Bank BTN is sufficient to support the loan granted by the bank. The results show that the intemal control plays an important role in the effectiveness of the loan made by the bank It can be seen from all components of internal control that has been executed by the bank. Among the separation of duties, authorization is performed by the right people, and document storage is assured, and risk assessment is always made by the bank. Of the components of intemal control has an impact on its effective lending procedures performed by the bank, so they can minimize the risk that a bank will occur in the future. Keywords : Internal Control, Lending of Credit
Integrating Islamic Values and Financial Strategy The Role of Shariah-Based Financial Management in Enhancing the Performance of Muslim MSMEs Suginam, Suginam; Pamungkas, Bambang; Rahayu, Sri; Hashim, Noraini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3388

Abstract

Muslim micro, small, and medium enterprises (MSMEs) in Indonesia hold substantial potential in strengthening the national economy. However, they face major challenges in implementing strategic financial management that aligns with Islamic principles. The core issues include low levels of Shariah financial literacy, weak adherence to Islamic financial ethics, and suboptimal application of Shariah-compliant strategic financial management. This study investigates the impact of Shariah-Based Financial Literacy (SBFL), Shariah Compliance Behavior (SCB), and Strategic Financial Management (SFM) on the performance of Muslim MSMEs. Furthermore, it explores the moderating role of Islamic Entrepreneurial Orientation (IEO) in these relationships. Using a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, data was collected from 100 Muslim MSME entrepreneurs in Indonesia. The findings reveal that all three independent variables significantly and positively affect business performance. Moreover, IEO significantly moderates these effects, indicating that Islamic entrepreneurial values reinforce the impact of Shariah-based financial management on business outcomes. The model demonstrates a strong explanatory power with an R-square value of 0.727 and a predictive relevance (Q-square) of 0.586. This study recommends promoting Shariah financial literacy, strengthening Islamic business conduct, and fostering Islamic entrepreneurial orientation as part of a sustainable empowerment strategy for Muslim MSMEs. Keywords: Shariah Finance, Muslim MSMEs, Financial Literacy, Shariah Compliance, Islamic Entrepreneurship
The Effect Of Moral Obligation, Tax Sanctions, And Service Digitalization On Motor Vehicle Taxpayer Compliance In Bogor City Laxsmi, Amelia; Pamungkas, Bambang; Asfiya, Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.2843

Abstract

Motor vehicle tax is a tax imposed on the ownership and/or possession of motor vehicles. This tax is one of the provincial local taxes. Tax compliance refers to the extent to which taxpayers comply with applicable tax regulations. Taxpayer compliance is influenced by various factors. This study aims to investigate the influence of moral obligation, tax sanctions, and service digitization on the compliance of motor vehicle taxpayers in the city of Bogor. This research adopts a quantitative approach with the population being all motor vehicle taxpayers in the city of Bogor, and the sample consisting of 100 respondents obtained using the Solvin formula. Data collection is done through questionnaires and analyzed using multiple linear regression tests. Data processing utilizes the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that, partially, moral obligation, tax sanctions, and service digitization have an impact on the compliance of motor vehicle taxpayers. Simultaneously, moral obligation, tax sanctions, and service digitization collectively influence the compliance of motor vehicle taxpayers.
Sustainable Accounting For SMEs in Indonesia: Implementation and Development Strategy Fahmie, Arief; Pamungkas, Bambang; Munawar, Aang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3099

Abstract

Sustainability accounting is becoming increasingly important for Small and Medium Enterprises (SMEs) in Indonesia in improving business sustainability and facing environmental challenges. This study aims to analyze the implementation of sustainable accounting in SMEs in Indonesia and develop effective development strategies. The results of the study indicate that SMEs in Indonesia have not yet fully implemented sustainable accounting, but have great potential to improve business sustainability. The proposed development strategies include increasing awareness and understanding of SMEs about sustainable accounting, developing appropriate accounting systems, and training and mentoring to improve SME capabilities. This study contributes to the development of sustainable accounting theory and practice in SMEs in Indonesia Keywords : sustainable accounting, small business, challenges, implementation
Co-Authors -, Haikal ., Hastoni Aang Munawar Agung Kusumahdinata Al Hakim, Ibnu Tidar Amalia, Nora Amyar, Firdaus Anjani, Nabilia Putri Annisa Ratna Sari Arief Fahmie Asfiya, Nurul Azizah, Ranti Nur Budiman, Asteria Caterinah David Hasibuan Dhinny Novryanthi Eddy Supriyadi Yusuf el Rahman, Mohammed Erwin Setiawan, Erwin Fatchudin Fatchudin Fitriana, Debby Fitriyana, Devita Nur Gunawan, Lussar Gerrycia Gunawan, Yuliana Wydia Harsoyo, Agus Hashim, Noraini Hastoni Hastoni Irawan Danismaya Iriyadi Iriyadi Jaya, Pande Nyoman H. Kusyandi, Arini Dahlia Latifah, Ina Wardani Laxsmi, Amelia M. Zahari Mahdavikia, M. Mahdi Monang, Gatot Luhut Muanas Muanas Mulia, Isnan Mustikawati, Dinah Sobar Nugraheni, Nur Meilani Tri Nunuk Yuliati Nurwita, Dwi Ria Prasetyo, Anton Tri Pratama, Vireza Purwoatmojo, Sunarko Rajagukguk, Anita Carolina Ray, Morphin Ria Andriani Rini Syarif Rizki, Karina Sanjaya, Mandala Putra Rama Santa, Rahmat Singh Dhilion, Har Rawishwar Sopyan, Andi SRI RAHAYU Sudjali, Iwan Purwanto Suginam Suharmiati Suharmiati Sutarti Sutarti Syeikh, Saiyid Triandi Triandi Vera Afrianti Yeni Yeni Yuri Pratiwi, Yuri Zainudin Hasan