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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Brilliant International Journal of Management and Tourism
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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MENGUJI POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD HEXAGON Imang Dapit Pamungkas, SE., M.Si., Akt., CA., CIBA; SANIA FATMAWATI SUKMA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.764

Abstract

This study aims to examine the effect of Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Auditor Switching, Change in Director, Arrogance, and Collusion on Fraudulent Financial Statements. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021 which were selected using the Purposive Sampling method so that the total sample of companies is 172. The analytical method used is Logistics Regression Analysis with SPSS 20 measuring instrument. The results of this study indicate that external pressure and arrogance have an effect on Fraudulent Financial Statements. However, Financial Target, Financial Stability, Ineffective Monitoring, Auditor Switching, Change in Director, and Collusion have no effect on Fraudulent Financial Statements.
WORKSHOP HOSPITALITY UNTUK MENINGKATKAN KUALITAS LAYANAN INDUSTRI BATIK DI KABUPATEN KLATEN Yohan Wismantoro; Vincent Didiek Wiet Aryanto; Amron Amron; Nanda Adhi Purusa; Dian Indriana Hapsari; Imang Dapit Pamungkas
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

Abstract

Workshop hospitality ini bertujuan untuk meningkatkan pemahaman tentang penerapan hospitality untuk menciptakan pelayanan prima pada pelaku usaha pada industri batik di Kabupaten Klaten. Workshop ini mencakup pemberian materi hospitality yang disampaikan dengan metode seminar kemudian dilanjutkan tanya jawab untuk menciptakan brainstorming pada peserta workshop. Pengukuran terhadap pemahaman peserta workshop menggunakan scoring pada instrumen kuesioner yang dibagikan sebelum kegiatan (pre-test) dan setelah kegiatan (post-test). Pelaksanaan workshop ini diawali dengan penyebaran kuesinoer pre-test, dilanjutkan penyampaian materi, diskusi tanya jawab antara peserta dengan narasumber dan penyebaran kuesioner post-test. Hasil pengukuran pemahaman melalui pre-test dan post-test telah menghasilkan peningkatan pemahaman peserta sebesar 51,42 persen. Peserta sebelum mendapatkan materi workshop hanya mampu mendapatkan total nilai rata-rata sebesar 4,90. Tetapi setelah mengikuti kegiatan workshop, pemahaman peserta meningkat yang ditunjukkan dengan total nilai rata-rata sebesar 9,53.
Peningkatan Penjualan Melalui Optimalisasi Pemanfaatan Digital Marketing dan Penambahan Modal pada Laksmina Catering Desa Candisari Aris Puji Purwatiningsih; Imang Dapit Pamungkas
Indonesian Journal of Community Service and Innovation (IJCOSIN) Vol 2 No 2 (2022): Juli 2022
Publisher : LPPM IT Telkom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.277 KB) | DOI: 10.20895/ijcosin.v2i2.604

Abstract

Pemanfaatan digital marketing dan penambahan modal sangat penting untuk semua pelaku bisnis saat ini, termasuk usaha Catering rumah tangga di pedesaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi melalui workshop tentang optimalisasi pemanfaatan digital marketing penambahan modal untuk memperluas pemasaran meningkatkan penjualan. Optimalisasi digital marketing dilakukan dengan pemanfaatan media sosial seperti whatsapp, instagram owner. Melalui informasi produk yang selalu diupdate pada whatsapp instagram bisa menghemat biaya promosi, menjangkau pasar yang lebih luas, meningkatkan penjualan, bahkan bisa untuk menjaga komunikasi antara penjual konsumen. Modal bisa dimanfaatkan untuk diversifikasi produk bisnis dengan memproduksi makanan yang lebih variatif, bahkan untuk melakukan penjualan selain makanan minuman. Melalui kegiatan ini penjualan bisa ditingkatkan, bahkan bisa melakukan diversifikasi bisnis dengan menjual cosmetic, barang kebutuhan rumah tangga lainnya
Optimalisasi Pengelolaan Homestay Melalui Pelatihan Aplikasi SIMBOK-KU Berbasis Website dan Android pada Masyarakat Desa Candirejo yang Tergabung di PT. Wimbo Emik Rahayu; Izza Ulumuddin Ahmad Asshofi; Karis Widyatmoko; Ibnu Utomo Wahyu Mulyono; Imang Dapit Pamungkas; Dian Indriana Hapsari; Nurjanah Nurjanah
Journal of Social Responsibility Projects by Higher Education Forum Vol 3 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.526 KB) | DOI: 10.47065/jrespro.v3i2.2764

Abstract

The development of tourism has been progressing rapidly. Tourism has now spread to the countryside, where a tourist village can be found. A tourist village is a village that has unique and distinctive values. Homestays are one of the supporting facilities required for the development of tourist villages. But unfortunately, in homestay management there are many limitations, including mastery of technology. Technology itself has an important role because digital-based homestay management can further increase efficiency and integration in homestay management. Because of that, Dian Nuswantoro University partnered with PT Wimbo to design a homestay management information system called SIMBOK-KU. This system makes it easy to monitor reservations, payments, service standards, and even homestay customer satisfaction. On November 12, 2022, this system went live. This system is a solution to several obstacles encountered in website management, such as difficulties in dividing customers among homestay members, inability to fulfill cashless payments, difficulty verifying reservations and payments through travel agents, difficulties managing financial reports, and difficulties managing homestay service standards.
PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Imang Dapit Pamungkas; Zidane Bertand Arya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.774

Abstract

Pada perusahaan, laporan keuangan adalah suatu hal yang vital karena memiliki peran sebagai hasil dari aktivitas operasional pada suatu perusahaan dalam suatu periode. Laporan keuangan juga mempunyai fungsi sebagai gambaran suatu perusahaan mengenai baik atau kurang baiknya kemampuan pada perusahaan. Salah satu akun yang krusial dalam menilai kinerja perusahaan adalah laba. Pada kenyataannya pengerjaan Income Smoothing menimbulkan beberapa spekulasi, ada yang beranggapan bahwa Income Smoothing merupakan hal yang merugikan bagi pengguna laporan keuangan karena tidak menjelaskan isi laporan yang wajar pada posisi keuangan perusahaan. Sedangkan pihak lain beranggapan bahwa Income Smoothing adalah suatu yang wajar karena tidak melanggar standar akuntansi. Tujuan dilakukannya observasi ini guna mengetahui apakah cash holding dan financial leverage mampu mempengaruhi income smoothing, serta untuk mengetahui apakah variabel corporate governance mampu memoderasi cash holding dan financial leverage terhadap income smoothing. Populasi penelitian ini ialah perusahaan BUMN tahun 2016-2021 sejumlah 48 perusahaan x 6 tahun, pemilihan sampelnya dengan metode purposive sampling dan mendapatkan sampel dengan total 108. Penelitian ini mendapatkan hasil bahwa variabel cash holding mampu mempengaruhi income smoothing, financial leverage tidak mampu mempengaruhi income smoothing, corporate governance mampu memoderasi atau mengurangi pengaruh antara cash holding dan income smoothing, corporate governance tidak mampu memoderasi atau mengurangi pengaruh antara financial leverage dan income smoothing. Untuk software yang dipergunakan untuk pengolahan data ialah SPSS Statistic 20.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Demak Sofi Angga Widiastuti; Retno Indah Hernawati; Imang Dapit Pamungkas; Purwantoro
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1929

Abstract

Penelitian ini memiliki tujuan untuk menguji serta menganalisis pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi pajak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak. Penelitian ini merupakan penelitian kuantitatif. Informasi yang ada pada penelitian ini bersumber dari data primer, di mana pengambilan informasi dilakukan melalui kuesioner yang didistribusikan kepada pemilik kendaraan bermotor yang tercantum di Samsat Demak. Banyaknya sampel yang dipakai yakni 100 responden. Metode analisis data yang diterapkan yaitu analisis regresi linear berganda, dengan mengoperasikan aplikasi SPSS 21. Hasil penelitian ini mengindikasikan bahwa pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi pajak secara bersamaan berdampak pada kepatuhan wajib pajak kendaraan bermotor di kota Demak. Secara parsial kesadaran wajib pajak dan sanksi pajak memiliki dampak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak. Namun, pengetahuan wajib pajak tidak memiliki dampak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak.
Peran Green Banking sebagai pemoderasi pada Determinan Kinerja Keuangan Bank Umum Syariah Periode 2018-2022 Siska Ai’ni Rahma Dewi; Imang Dapit Pamungkas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1175

Abstract

This research examines and analyses the influence of solvency, profitability, and Murabaha financing on financial performance with green banking as moderation. Financial performance is measured using a combined SCnP model. The data is from a purposive sampling of all BUS registered in OJK during 2018-2022. Data were analyzed using SEM PLS via Warp PLS v 7.0. The research output shows that all of the independent variables, only solvency, have positively influenced financial performance. The moderating variable green banking can strengthen the influence of solvency and Murabaha financing on financial performance but cannot strengthen the influence of profitability on financial performance.
The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis Devina Putri Indra Satata; Imang Dapit Pamungkas; Anna Sumaryati; Bambang Minarso
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.37-47

Abstract

This study investigates the impact of seven factors: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on Fraudulent Financial Reporting using the Fraud Heptagon model analysis, with Institutional Ownership and the Audit Committee as moderating variables. Focused on state-owned enterprises in Indonesia from 2018 to 2022, purposive sampling yielded 141 samples. Employing regression analysis through Warp PLS software version 8.0, results indicate that opportunity, capability, and ignorance negatively affect fraudulent financial reporting, suggesting potential mitigating roles. Conversely, pressure, rationalization, arrogance, and avarice positively impact Fraudulent Financial Reporting. Notably, institutional ownership moderates the correlation between Greed on fraudulent financial reporting. These findings contribute insight into the dynamics of Fraudulent Financial Reporting activity, emphasizing the need for a comprehensive understanding and strong control mechanisms to effectively prevent Fraudulent Financial Reporting.
Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi Pauline Arum Diana; Imang Dapit Pamungkas
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.44710

Abstract

The company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims to test and analyze the quality of profits affecting the firm value as well as the audit quality and independent commissioners as a moderation variable. The application used to analyze the data in this study is Warpls 7.0. The population includes all property and real estate companies from 2020 to 2022, with purposive sampling yielding a sample of 122 data over three years. The implications of this research are achieving profits and increasing firm value, placing trust in commissioners, and recognizing the quality of financial reports audited by KAP. The results indicate that quality profits have a stimulating effect on a firm value. Independent commissioners cannot moderate the relationship between the quality of profits and firm value, while audit quality can moderate this relationship. Keywords: Independent Commissioners, Profits, Firm Value, Audit Quality
Co-Authors Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ajeng Anatasia Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anis Sulastri Anna Sumaryati Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Febby Ana Yunitasari Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana Ira Septriana, Ira Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati LILIS SETYOWATI Lilis Setyowati Melati Oktafiyani Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Salsabila, Tsalatsa Rahma Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Siska Ai’ni Rahma Dewi Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Zidane Bertand Arya