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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 Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business 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 (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi 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 Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Karya untuk Masyarakat (JKuM)
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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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 Anatasia, Ajeng; Septriana , Ira; Pamungkas , Imang Dapit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2021) Sulastri, Anis; Pamungkas, Imang Dapit
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.271

Abstract

This research aims to understand corporate governance's impact on financial distress with moderate profitability as a variable. The sample in this study is a property and real estate sector companies listed on the BEI in the 2018-2021 period. The data used in the research consists of secondary data of financial statements and annual reports. Data and hypothetical analysis tools are used with an 8.0 warppls program. The results showed that the board of commissioners, board of directors, does not affect financial distress, the auditing committee does not affect financial distress, and profitability is able to moderate the board of commissioners on financial distress. Nevertheless, profitability has been unable to modernize the board of directors and audit committees on financial distress
Peran Green Banking sebagai pemoderasi pada Determinan Kinerja Keuangan Bank Umum Syariah Periode 2018-2022 Ai’ni Rahma Dewi, Siska; Pamungkas, Imang Dapit
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.
Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah Yunitasari, Febby Ana; Setyowati, Lilis; Durya , Ngurah Pandji Mertha Agung; Pamungkas, Imang Dapit
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1715

Abstract

The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemented using the program SPSS 24. The study's findings indicate that internal control systems, accounting knowledge, and the usage of accounting information systems all partially and simultaneously affect the quality of financial reporting, accounting for 57.9% of the sample. The remaining 42.1% is impacted by variables not taken into account in the study
Detection Fraudulent Financial Reporting Using the Fraud Hexagon Model with Corporate Governance Mechanisms as Moderator Afida Defi Maulida; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.283

Abstract

This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 172 observations. Data analysis was conducted using WarpPLS 8.0. The results indicate that rationalization, capability, and arrogance have a significant positive effect on FFR, while pressure, opportunity, and collusion show no significant effect. The audit committee, managerial ownership, and institutional ownership also do not have a direct effect on FFR. However, these three variables act as moderators: the audit committee moderates the relationship between collusion on FFR, managerial ownership moderates the relationship between capability on FFR, while institutional ownership moderates the relationship between pressure and opportunity on FFR. This finding emphasizes the importance of effective corporate governance as an instrument to reduce the risk of FFR in the banking sector.
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Listiana Laelisakdiyah, Ana; Oktafiyani, Melati; Dapit Pamungkas, Imang; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.
Pengaruh Debt Default Terhadap Opini Audit Going Concern Dengan Komite Audit Sebagai Variabel Moderasi Tsalatsa Rahma Salsabila; Imang Dapit Pamungkas
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 CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING: CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Zidane Bertand Arya; Imang Dapit Pamungkas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): 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.v10i1.270

Abstract

In a company, financial statements are vital because they have a role as a result of operational activities in a company in a period. Financial statements also have a function as an illustration of a company regarding the good or poor capabilities of the company. One of the crucial accounts in assessing the company's performance is profit. In fact, the work on Income Smoothing causes some speculation, some think that Income Smoothing is detrimental to users of financial statements because it does not explain the content of reasonable reports on the company's financial position. Meanwhile, other parties think that Income Smoothing is reasonable because it does not violate accounting standards. The purpose of this observation is to find out whether cash holding and financial leverage are able to affect income smoothing, as well as to find out whether corporate governance variabels are able to moderate cash holding and financial leverage on income smoothing. The population of this study is stateowned companies in 2016-2021 a total of 48 companies with 6 years, selecting samples using the purposive sampling method and obtaining samples with a total of 108. This research found that the cash holding variabel is able to affect income smoothing, financial leverage is unable to affect income smoothing, corporate governance is able to moderate or reduce the influence between cash holding and income smoothing, corporate governance is unable to moderate or reduce the influence between financial leverage and income smoothing. The software used for data processing is SPSS Statistics 20.
MENGUJI POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD HEXAGON Imang Dapit Pamungkas; 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.v9i3.319

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 25 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.
Pelatihan Chse Pengelolaan Homestay pada Desa Candirejo yang Tergabung di PT Wimbo Izza Ulumuddin Ahmad Asshofi; Emik Rahayu; Joseph Aldo Irawan; Aji Kusumah Ramdhani; Karis Widyatmoko; Ibnu Utomo Wahyu Mulyono; Imang Dapit Pamungkas; Dian Indriana Hapsari; Nurjanah
Jurnal Karya untuk Masyarakat (JKuM) Vol 4 No 1 (2023): JANUARI 2023
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/1b8p9y88

Abstract

Pandemi Covid-19 memberikan dampak buruk pada masyarakat salah satunya pada sektor industri pariwisata. Seluruh dunia tidak terkecuali Indonesia mengalami kondisi tersebut, seluruh elemen pada sektor pariwisata di Indonesia mengalami penurunan pendapatannya secara drastis sebab wisatawan khawatir berpergian dan terpapar Covid-19. Salah satu yang terdampak oleh Covid-19 ini ialah homestay yang dikelola masyarakat desa Candirejo. Sebuah kebijakan dikeluarkan oleh Kementerian Pariwisata dan Ekonomi Kreatif yaitu CHSE (Cleanliness, Health, Safety, & Environment Sustainability) untuk meningkatkan kembali kepercayaan para wisatawan. Masyarakat desa Candirejo sebagai pengelola homestay harus mendapatkan sertifikat CHSE sebagai bentuk pengakuan secara resmi dari negara karena telah menerapkan protokol kesehatan melalui penerapan CHSE dalam bidang pariwisata. Universitas Dian Nuswantoro bermitra dengan PT Wimbo merancang sebuah pelatihan CHSE bagi pengelola homestay untuk memberikan pengetahuan perihal penerapan CHSE. Pelaksanaan pelatihan ini dilakukan pada tanggal 26 November 2022. Kegiatan berlangsung dengan lancar dan mendapat sambutan positif dari masyarakat desa Candirejo yang tergabung dalam kegiatan pelatihan CHSE dalam pengelolaan homestay di masyarakat desa Candirejo.
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 Anak Agung Bagus Amlayasa Ananta Budhi Danurdara Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Bagus Permana, Cahya Bambang Minarso, Bambang Chela Diva Aurellia Christina Kesthi Kumara Despi Yulia Puspa Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Heny Nur Aini Hermawan Triono Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ira Septriana 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 Listiana Laelisakdiyah, Ana Lutfia Mariatul Hikmah Mariatul Hikmah, Lutfia Marshelino Putra Yobel Maulana Ischaq Maulana Zhynangda Habbil Melati Oktafiyani Mohd Hairulnizam Ibrahim Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu Nabila Jasmine, Adinda Nadia Pentamitta Pandji Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Ni Made Rustini, Ni Made Nila Tristiarini Nina Noviastuti Nurjanah Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Qothrunnada Mahsya Salsabila Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah Sania Fatmawati Sukma SANIA FATMAWATI SUKMA Saputro, Dian Festiana Hadi Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Soni Agus Irwandi Sukmadi Sulastri, Anis Syah, Sultan - Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Tsalatsa Rahma Salsabila Vincent Didiek Wiet Aryanto Vinka Nashwa Sukmala Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Wikan Kinasih, Hayu Wisit Rittiboonchai Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zaky Machmuddah Zidane Bertand Arya Zidane Bertand Arya