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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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business Brilliant International Journal of Management and Tourism
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Miwiti Creative Space Semarang: Modern Business With Fundraising Capital (Crowdfunding) Irawan, Joseph Aldo; Pamungkas, Imang Dapit; Khotimah, Novi; Samsiah; Agustian, Adinda; Danurdara, Ananta Budhi; Sukmadi; Darmawan, Haryadi; Hapsari, Dian Indriana
Journal of Consumer Studies and Applied Marketing Vol. 2 No. 1 (2024)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jcsam.v2i1.163

Abstract

The tourism business plays a significant role in economic income, with creative spaces emerging as a notable trend in the industry. The Ministry of Tourism and Creative Economy promotes these spaces to support creative economy entrepreneurs. One critical issue aspiring entrepreneurs face is securing capital, leading to the adoption of crowdfunding methods. Miwiti Creative Spaces, a pioneer in Semarang, has explored this fundraising method. This study investigates the application of crowdfunding methods in the contemporary tourism business. Employing a qualitative descriptive method supported by documentation, the research identifies various stages implemented by Miwiti Creative Spaces in applying crowdfunding to meet their needs. The findings indicate that crowdfunding can effectively address funding challenges for new entrepreneurs. Specifically, the study reveals that Miwiti Creative Spaces follows a structured approach, beginning with identifying potential projects suitable for crowdfunding. They then plan strategically to reach potential backers, leveraging social media and other digital platforms for outreach. The process involves continuous communication with supporters to build trust and maintain interest, ensuring transparency and accountability throughout the funding period. The study underscores that crowdfunding provides a financial solution and fosters community and engagement among supporters. This can enhance the visibility and reputation of new ventures. Consequently, the research concludes that crowdfunding is a viable and beneficial method for overcoming funding barriers in the creative economy sector. This insight is valuable for policymakers and entrepreneurs leveraging crowdfunding for business development.
MODERATE IMPACT OF GOOD CORPORATE GOVERNANCE IN FINANCIAL PERFORMANCE ON FIRM VALUE Imang Dapit Pamungkas
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.270-292

Abstract

This research examines the effect of the firm value, managerial ownership and institutional ownership as moderating variables to moderate the relationship of financial performance to the firm value. This research population uses properties and real estate sector companies listed on the Indonesia Stock Exchange for the period 2017-2020 with a total sample of 193. This type of research is a quantitative research using secondary data. The study used Warp-PLS analysis tool version 7.0. Sampling techniques use purposive sampling that aims to obtain samples that fit the criteria set by the author. Financial performance has no effect on the value of properties and real estate sector companies for the period 2017-2020. The results of this study found that managerial ownership is not able to moderate the relationship between financial performance to the value of the company. However, institutional ownership can moderate financial performance against the firm value in the properties and real estate sectors for the period 2017-2020. Suggestions for further researchers to be able to add other variables that affect the value of the company, using other aspects such as profitability in measuring financial performance. Further researchers can also expand or use research objects other than the properties and real estate sectors to discover the results of different studies.
What Makes Tourists Stay in Homestay? The Correlation Between Service and Occupancy at Homestay Around Borobudur Super-Priority Destination Rahayu, Emik; Asshofi, Izza Ulumuddin Ahmad; Pamungkas, Imang Dapit; Widyatmoko, Karis; Hapsari, Dian Indriana; Mulyono, Ibnu Utomo Wahyu; Nurjanah, Nurjanah; Irawan, Joseph Aldo; Pramitasari, Ratih; Ramdhani, Aji Kusumah
International Journal of Tourism and Hospitality in Asia Pasific Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v6i1.2105

Abstract

Homestays are an alternative form of community-based accommodation that allows tourists to experience local wisdom in the community. Homestays in Borobudur Superprioritas-Tourist-Destinations should provide a comfortable accommodation option for tourists. However, they have not been managed optimally yet since limitation resources. This study aims to determine the service factors related to homestay occupancy.This research was part of the need assessment of homestay improvement programs. This study was observational-quantitative with a cross-sectional design. The respondents were twenty-two owners and managers of homestays in Candirejo Borobudur Village. Data were collected by self-administered questionnaire and analyzed by fisher-exact-testThe results showed that the quality of service related to occupancy. The service items associated with occupancy were booking procedures, payment notes, and rate information. Furthermore, factors associated with excellent service were older age and participation in homestay management training. 
Detecting fraudulent financial reporting: Heptagon fraud model Pamungkas, Imang Dapit; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.
Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees Pamungkas, Imang Dapit; Nehayati, Nela
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.253-274

Abstract

Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced commodities. This research aims to test and analyze the direct influence of tax minimization strategy, tunnelling incentive, and bonus mechanism on transfer pricing decisions. Meanwhile, the indirect effect involves the audit committee as a moderating factor to explore their influence on transfer pricing practices. The data was derived from the annual reports of natural resource sector companies listed on the Indonesia Stock Exchange. A total of 185 companies used the purposive sampling method, resulting ina sample of 146 data analyzed using WarpPLS 8.0. According to the research results, tax minimization directly influences transfer pricing. In contrast, tunnelling incentives do not affect transfer pricing, and audit committees moderate the influence of bonus mechanisms on transfer pricing.
DAMPAK PROFITABILITAS TERHADAP HARGA SAHAM: PERAN MODERATOR UKURAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI PERUSAHAAN PUBLIK Sauwamah, Aswin; Dapit Pamungkas, Imang; Bagus Permana, Cahya
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 1 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jmdb.v4i1.12347

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap harga saham dengan memperhatikan ukuran perusahaan sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini terdiri dari 78 perusahaan yang bergerak di sektor makanan dan minuman, terdaftar di Bursa Efek Indonesia, selama periode 2021-2023. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling berdasarkan kriteria tertentu, seperti perusahaan yang terdaftar dalam periode tersebut dan memiliki laporan keuangan yang lengkap. Data yang dikumpulkan dianalisis menggunakan analisis regresi moderasi dengan bantuan perangkat lunak SPSS Versi 25. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap harga saham, sementara ukuran perusahaan tidak memoderasi hubungan antara profitabilitas dan harga saham, artinya ukuran perusahaan tidak berperan dalam memperkuat atau melemahkan dampak profitabilitas terhadap harga saham perusahaan. Temuan ini memberikan wawasan bahwa investor cenderung lebih memperhatikan profitabilitas daripada ukuran perusahaan dalam membuat keputusan investasi.
Community Empowerment Through Financial Management Training and Business Development of The Borobudur Homestay in Candirejo Village, Magelang District Dapit Pamungkas , Imang; Hapsari, Dian Indriana; Rahayu , Emik; Ahmad Asshofi , Izza Ulumuddin; Aldo Irawan , Joseph; Ramdhani , Aji Kusumah Ramdhani; Widyatmoko , Karis; Wahyu Mulyono , Ibnu Utomo; Nurjanah, Nurjanah
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 4 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v4i1.7735

Abstract

Background: Community-based tourism is increasingly being considered a more sustainable alternative. Tourism Villages can be a step towards realizing sustainable tourism. This is because the tourism village has the opportunity to open up as much participation as possible for the local community. However, this does not mean anything if managers, including accommodation providers, need qualified organizational and financial management skills. Contribution: This activity aims to provide knowledge to homestay managers in Candirejo Village to properly manage business finances based on SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) Method: The method used by researchers is through training and empowerment of homestay managers Results: The result of this activity is an increased understanding of SAK EMKM in Candirejo Village. After the training, homestay managers have also started implementing SAK EMKM in their financial reports. As a result, the financial position can be monitored, financial leaks can be minimized, and homestay business management can be carried out more effectively and efficiently. Conclusion: The activities that were held went well. This is known from the excellent understanding of SAK EMKM after the training was given
Pengaruh Profitabilitas terhadap Audit Delay dengan Komite Audit sebagai variabel moderasi Christina Kesthi Kumara; Pamungkas , Imang Dapit
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.86968

Abstract

Studi ini dilakukan untuk memahami dan mengkaji pengaruh profitabilitas terhadap audit delay dengan komite audit sebagai varibael moderasi pada perusahaan sektor consumer non-cyclical di Bursa Efek Indonesia dengan periode 2020-2022. Pengambilan sampel memakai teknik purposive sampling dan diperoleh sampel perusahaan sebesar 45 perusahaan. Program SPSS versi 26 digunakan untuk melakukan analisis regresi moderasi sebagai teknik analisis data. Berdasarkan hasil uji hipotesis diperoleh bahwa profitabilitas berperan pada audit delay. Sementara itu, komite audit tidak memoderasi pengaruh profitabilitas terhadap audit delay. Hasil studi ini dapat digunakan untuk peneliti selanjutnya untuk dapat mengembangkan karakteristik perusahaan lain yang berkaitan dengan audit delay. Diharapkan studi ini dapat membantu perusahaan tidak hanya di sektor cunsumer non-cyclical namun juga perusahaan lain yang ada di Indonesia untuk meningkatkan audit delay dengan mempertimbangkan variabel yang berdampak signifikan pada audit delay tersebut seperti profitabilitas dan komite audit.
MODEL OF PRICING STRATEGY, INSTAGRAM SOCIAL MEDIA & SERVICE QUALITY TO THE PURCHASE DECISION MAKING (CASE STUDY OF SEVEN FASHION SHOPS) Vincent Didiek Wiet Aryanto; Wisit Rittiboonchai; Amjad Ali; Imang Dapit Pamungkas; Yulita Setiawanta
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 1 (2023): Juni : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i1.6

Abstract

The purpose of this study is how does the influence of price affect purchasing decisions at fashion stores, Instagram social media influence purchasing decisions at fashion stores and influence of service quality considerably influence the purchase decision at a fashion store. This study used 100 respondents who were taken from consumers who had shopped at 7 Fashion Stores and the data was processed using SmartPLS. Based on the results of the research that has been done, prices have a positive and significant effect on purchasing decisions. Instagram social media has no positive and insignificant effect on purchasing decisions. Consumers are more interested in shopping in person than on social media Instagram. Service quality has a positive and significant effect on purchasing decisions. This means that the quality of service provided by fashion stores makes consumers feel comfortable when shopping. Furthermore, providing good service quality will make consumers become repeat customers.
Fraudulent Financial Reporting: Fraud Pentagon Analysis In Financial Sector Companies Agung Prajanto; Lilik Irawati; Imang Dapit Pamungkas
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.18

Abstract

The purpose of this study is to ascertain how fraudulent financial reporting are detected by fraud pentagon theory. The financial sector companies that listed on the Indonesia Stock Exchange (IDX) in 2019–2021 are the study's population. Purposive sampling is used to determine the sample, leaving 46 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. The results indicate that while ineffective monitoring, change in auditor, and change in director had no impact on the fraudulent financial statement, however variables financial stability and number of CEO's picture are significantly influenced fraudulent financial statement.
Co-Authors Afida Defi Maulida Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Arum, Dwi Sekar Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam 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 Listiana Laelisakdiyah, Ana Maulana Ischaq Melati Oktafiyani Muhammad Rafi Raihan Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Salsabila, Tsalatsa Rahma Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Sulastri, Anis 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 Yunitasari, Febby Ana Zidane Bertand Arya