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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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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.
The Influence Of Leverage, Tax Planning, And Good Corporate Governance On Earning Management Fathimah Fathimah; Retno Indah Hernawati; Imang Dapit Pamungkas; Lilis Setyowati
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : 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.v1i2.19

Abstract

Profit is a crucial indicator in assessing the financial performance of a company. One method that can be utilized to manipulate a company’s proft is through earning management. The objective of this study is to investigate and analyze how leverage, tax planning, and effective corporate governance impact earnings management. the study’s sample is chosen through purposive sampling, with a specific focus on state-owned enterprises (BUMN) . Employing a quantitive approach, regression analysis is utilized as the analytical method, and a total of 74 sample are included in this study. Statistical data analysis to test hypotheses is conducted using SPSS 24 software. The research results reveal that only one variable accepted, namely institutional ownership, which has a negative influence on earnings management. On the other hand, the hypotheses regarding leverage, tax planning, managerial ownership, and audit committee are rejected.
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Pengaruh Price Earning Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2022 Ajeng Anatasia; Ira Septriana; Imang Dapit Pamungkas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2006

Abstract

This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic. Keywords: Regional Tax, Regional Levy, Original Regional Income
Optimalisasi Administrasi Pajak Penghasilan: Edukasi dan Pendampingan untuk Yayasan Alpha Indonesia Jawa Tengah Ratnawati, Juli; Pamungkas, Imang Dapit; Setiawanta, Yulita; Mardjono, Enny Susilowati; Setiawan, Aries
DHARMA RAFLESIA Vol 23 No 1 (2025): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v23i1.40911

Abstract

Sosialisasi perpajakan bagi badan nirlaba, terutama pada Yayasan Alpha Indonesia Jawa Tengah, memiliki peran krusial dalam meningkatkan kepatuhan terhadap regulasi perpajakan. Sebagai organisasi sosial yang fokus pada kegiatan kemanusiaan, Yayasan Alpha Indonesia Jawa Tengah masih menghadapi berbagai kendala dalam memahami dan mengimplementasikan kewajiban perpajakan, terutama terkait dengan regulasi pajak penghasilan yang harus dipatuhi oleh yayasan tersebut. Program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus yayasan mengenai regulasi perpajakan melalui sosialisasi, pelatihan, dan pendampingan teknis. Metode yang digunakan meliputi pertemuan edukatif, pelatihan pencatatan keuangan berbasis teknologi, serta simulasi pelaporan pajak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran terhadap 15 pengurus inti yayasan terhadap kewajiban perpajakan. Selain itu, implementasi sistem pencatatan keuangan digital selama dua hari mampu membantu yayasan dalam mempermudah proses pelaporan pajak secara akurat. Namun, masih ditemukan beberapa kendala, seperti keterbatasan sumber daya manusia dalam bidang keuangan dan perpajakan. Pendampingan dan edukasi sangat diperlukan untuk memastikan keberlanjutan kepatuhan yayasan terhadap kewajiban pajak sehingga yayasan mampu secara mandiri mengelola kewajiban perpajakannya.
Pengaruh Debt Default Terhadap Opini Audit Going Concern Dengan Komite Audit Sebagai Variabel Moderasi Salsabila, Tsalatsa Rahma; Pamungkas, Imang Dapit
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.636

Abstract

This study aims to analyze the effect of debt default on going concern audit opinions, moderated by the audit committee. The population used in this research comprises basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 40 companies and 117 research observations. The analytical methods using WarpPLS version 7.0. The findings indicate that debt default has a significant positive effect on going concern audit opinions. However, the audit committee is unable to moderate the relationship between debt default and going concern audit opinions.
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Akuntansi Universitas Dian Nuswantoro Aurellia, Chela Diva; Septriana, Ira; Durya, Ngurah Pandji Mertha Agung; Pamungkas, Imang Dapit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8880

Abstract

This research aims to determine the influence of financial literacy and perceived benefits on the interest in using e-wallets among students of the Bachelor of Accounting program at Dian Nuswantoro University. The development of financial technology has driven an increase in the use of e-wallets as a practical and efficient digital payment method, particularly among students. This study employs a quantitative approach using a survey method through an online questionnaire distributed to 85 respondents selected using purposive sampling techniques. The data were analyzed using IBM SPSS version 27. The results indicate that financial literacy has a negative and significant effect on the interest in using e-wallets, while perceived benefits have a positive and significant effect on the interest in using e-wallets. Among the two, perceived benefits proved to be the most dominant factor in driving interest in usage. These findings support the Technology Acceptance Model (TAM), which emphasizes that the perceived usefulness of technology is a primary determinant in the intention to adopt technology. This study suggests the need to enhance financial literacy and strengthen the perceived benefits of e-wallets among students to encourage more optimal use of financial technology.
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