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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan The International Journal of Accounting and Business Society Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI ACCOUNTHIK : Journal of Accounting and Finance MALIA: Journal of Islamic Banking and Finance Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Sosial dan Sains Darma Sabha Cendekia Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Business, Accounting and Management Journal JIMEKA
Bambang Agus Pramuka
Fakultas Ekonomi Universitas Jenderal Soedirman
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Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
Factors Affecting Investment Decisions by Muslim Investors in the Indonesia Islamic Capital Market: An Application of Theory of Planned Behavior Wuladari MA, Ratu Ayu Sri Wulandari; Sani, Irma Harisha; Pramuka, Bambang Agus
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.1.9242

Abstract

The Islamic capital market is a capital market whose entire mechanism of activity has been adapted to Sharia principles. Indonesia, as a country with a majority Muslim population, the Islamic capital market should have great potential to develop. However, the number of investors in the Sharia capital market is still low. This study examines the effect of financial literacy, subjective norms and technological advances on investment decisions using the Theory Of Planned Behavior (TPB). The study was conducted on 150 Sharia stock investors who are members of the "Sharia Stock" community. The results of this study indicate that financial literacy has a positive effect on investment interest, subjective norms have a positive effect on investment interest, technological convenience has a positive effect on investment intention, and investment intention has a positive effect on investment decisions. Meanwhile, investment intention can mediate the effect of financial literacy, subjective norms, and technological advances on investment decisions.
TAX AND MICRO, SMALL AND MEDIUM ENTERPRISES: DEVELOPMENT AND FUTURE RESEARCH DIRECTIONS BASED ON BIBLIOMETRIC STUDY Hartanto, Hartanto; Pramuka, Bambang Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27484

Abstract

This study aims to map the development and direction of research on tax and MSMEs and gain insight into future research prospects. The analysis was carried out based on the bibliometric method with the support of Publish or Perish and VOSviewer software and the Google Scholar database. Data was processed on the metadata of research publications from 2000 to 2022 across 998 journals. The results show that journal publications commenced in 2006, with fluctuating trends until 2016. Post-2016, there is consistent growth, with the highest spike of 280% in 2012 and a notable dip of -28.57% in 2011. Geographically, the research landscape is predominantly situated in Asia and Africa, with significant contributions from Indonesia, India, and Nigeria. India emerges as a standout, both in terms of prolific researchers and extensive collaborations. The network visualization of terms identifies eight distinct clusters, with emerging themes encompassing the profound impact of the COVID-19 pandemic, the transition towards a new normal, issues about empowerment and sustainability, and the crucial aspect of MSME tax compliance.
DETERMINING FACTORS FOR THE SELECTION OF SHARIA BANK Setiyaningsih, Rozi Fery; Pramuka, Bambang Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22768

Abstract

This study examines the determinants of the community selection of Islamic banks. Specifically, this study aims to determine how the influence of Islamic financial literacy and service quality on the selection of Islamic banking is mediated by trust. Islamic banking is increasingly needed as a transaction medium along with an increasing number of Indonesian halal industries. Islamic banking is rapidly growing, but it has a low market share, reaching only 6.59% of Indonesia's population in July 2021. This study uses the SmartPLS 3 tool with the Partial Least Squares (PLS) analysis method. Respondents in this study were 163 respondents, namely customers of Islamic banks from the Pekalongan ex-residency. The results show that Islamic financial literacy does not affect the selection of Islamic banks, which is interesting because it turns out that Islamic financial literacy will affect the selection of Islamic banks if mediated by trust. Service quality has a significant positive effect on the selection of Islamic banks, and service quality affects the selection of Islamic banks mediated by trust. Trust affects the selection of Islamic banks. This research implies that customers need to improve Islamic financial literacy in forming trust in Islamic bank products and services. In addition, the need to improve the quality of service. Building customer trust requires a high sense of awareness and intention.
PENGARUH RASIO KECUKUPAN MODAL, RISIKO KREDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Kusumaningrum, Novita Febriany; Pramuka, Bambang Agus
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2549

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio kecukupan modal (CAR), risiko kredit (NPL), dan kepemilikan manajerial terhadap kebijakan dividen (DPR) pada bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024, dengan return on assets (ROA) dan ukuran perusahaan (SIZE) sebagai variabel kontrol, dan COVID-19 sebagai variabel dummy. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausal-komparatif, dan sample ditentukan melalui teknik purposive sampling sehingga diperoleh 11 perusahaan. Data dianalisis menggunakan regresi data panel dengan pendekatan Random Effect Model (REM) melalui Eviews 12. Hasil analisis regresi menunjukkan bahwa tidak ada hipotesis yang diterima, bahkan CAR berpengaruh negatif signifikan terhadap DPR. Kondisi ini diakibatkan antara lain oleh adanya pandemi COVID-19 dan penguatan regulasi permodalan.
Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating Farianti, Rizki; Pramuka, Bambang Agus; Purwati, Atiek Sri
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5665

Abstract

This study aims to determine the Non Performing Financing (NPF), NetOperating Margin (NOM) and Financing to Deposit Ratio (FDR) on MurabahahFinancing with Third Party Funds (TPF) as the Moderating Variable. Thepopulation in this study are Islamic Banks that publishes their financialstatements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banksfor the period 2013 to 2017, with a sampling technique that is purposivesampling, the samples taken were 8 Islamic Banks in Indonesia obtained wereanalyzed by moderating regression analysis technique. The results of this studyindicate that: (1) Non Performing Financing (NPF) does not negatively affectmurabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) hasa positive effect on murabahah financing at Islamic Banks; (3) Financing toDeposit Ratio (FDR) has a positive effect on murabahah financing at IslamicBanks; (4) Third Party Funds (DPK) do not moderate the negative influence ofNPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)strengthen the positive influence of NOM on murabahah financing at IslamicBanks; (6) Third Party Funds (DPK) strengthen the positive influence of FDRon murabahah financing at Islamic Banks. The implication of this research isthe result of this study can be used as an effort to increase murabahahfinancing. To increase the amount of murabahah financing, managerial inIslamic Banks in Indonesia need to prioritize policies related to Net OperatingMargin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds(DPK).
Co-Authors Anak Agung Gede Sugianthara Aris Susetyo Atiek Sri Purwati Dewi Susilowati Eko Suyono, Eko Eliada Herwiyanti Farianti, Rizki Farianti, Rizki Feogeok, Sari hartanto hartanto Hartiyah, Sri Herwiyanti , Eliada Kusuma, Poppy Dian Indira Kusumaningrum, Novita Febriany Laeli Budiarti Maghfiroh, Ismi Mardini, Izhar Allessandria Mubaroq, Afiq Chamim Negina Kencono Putri Octisari, Sully Kemala Oktavia, Tria Permata Ulfah, Permata Praptapa , Agung Praptapa, Agung PUJI LESTARI Romandhon, Romandhon Sani, Irma Harisha Setiyaningsih, Rozi Fery Sri Hartono, Sri Sugiarto S Suliyanto Suliyanto Sulung Wahyuningsih Utami, Indah Setia Uviyanti, Siti Wahyudin Wahyudin Widodo, Robertus Aryo Kusumo Wita Ramadhanti Wiwiek Rabiatul Adawiyah Wuladari MA, Ratu Ayu Sri Wulandari Yanuar E. Restianto