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Factors that influence on audit delay (case study on LQ-45 company listed on the Indonesia Stock Exchange 2016-2019) Kampono Imam Yulianto
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
Publisher : Privietlab

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Abstract

This study aims to analyze the effect of company size, KAP size, and profitability on audit delay. The population used is all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) in the 2016 to 2019 period. Sampling was 17 companies. The research method in this study uses descriptive statistical analysis and multiple linear regression analysis with 3 classical assumption tests. The results of this study indicate that the firm size variable has a significant positive effect on audit delay, and the profitability variable has a negative and significant effect on audit delay. Meanwhile, the KAP size variable has no effect on audit delay. Taken together, all variables (firm size, firm size, and profitability) also have an effect on audit delay.
PENDALAMAN FITUR EVIEWS UNTUK MENGHASILKAN PUBLIKASI ILMIAH YANG BERKUALITAS BERSAMA ASOSIASI DOSEN MUDA INDONESIA (ADMI) Tommy Kuncara; Zara Tania Rahmadi; Kampono Imam Yulianto; Abdul Muchlis
 Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v1i3.485

Abstract

As a lecturer who has a Tri Dharma obligation, he is required to do community service, this is done by ADMI as an organization that does service to Gunadarma University lecturers. The purpose of this service is to introduce and use the features contained in the EVIEWS software as tools for analysis. Characteristics and level of knowledge of participants, in this case ADMI members in the EVIEWS in-depth training, methods and media and training materials available and used at ADMI, as well as teaching materials and media needed by ADMI members. This discussion was also carried out as a medium to equalize perceptions in determining methods as a reinforcement of the communicative Eviews in-depth training base and adding simulations regarding statistical analysis. The result we hope is to be able to help fellow human beings and be able to ease the burden of life for the community in terms of statistical needs that are used for work and daily life
Peran Struktur Modal Dalam Meningkatkan Profitabilitas Kampono Imam Yulianto; Zara Tania Rahmadi; Aprih Santoso
POINT: Jurnal Ekonomi dan Manajemen Vol 5 No 1 (2023): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v5i1.1819

Abstract

Tujuan riset ini buat mengenali akibat firm size dan pertumbuhan penjualan kepada profitabilitas. Obyek dalam riset ini merupakan industri manufaktur sub zona consumer goods industry di BEI 2018-2022. Riset ini terjalin disebabkan ada kejadian deflasi serta penurunan profitabilitas yang terjadi disebagian besar industri consumer good industry yang terdapat di BEI pada kurun waktu 5 tahun itu. Jenis riset ini merupakan riset kuantitatif. Pengumpulan data memakai tata cara purpose sampling. Riset ini memakai informasi dari BEI. Hasil riset membuktikan kalau secara parsial firm size berpengaruh negatif terhadap profitabilitas, artinya jika ukuran perusahaan meningkat maka profitabilitas akan menurun. Pertumbuhan penjualan berdampak negatif terhadap profitabilitas, artinya jika pertumbuhan penjualan meningkat, maka profitabilitas akan menurun. Ukuran perusahaan dan pertumbuhan penjualan secara simultan berpengaruh positif terhadap profitabilitas, artinya jika ukuran perusahaan dan pertumbuhan penjualan meningkat, maka profitabilitas juga akan meningkat.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA Afrida Sary Puspita; Aniza Octoviani; Sylvia Dhamayanti; Aris Fatoni; Kampono Imam Yulianto
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2022
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Kegunaan laporan keuangan pada UMKM dapat memudahkan pelaku UMKM dalam mengelola bisnisnya dengan baik, sehingga dapat dianalisis keuntungan dan kerugian dari bisnis yang dijalankan tersebut.  Selain itu laporan keuangan yang baik, akan memudahkan penilaian kinerja dari usaha bisnisnya dan dapat memudahkan para pengelola bisnis untuk meperoleh sumber pendanaan dari pihak eksternal. Dengan ini, penting bagi pelaku UMKM binaan di Jagakarsa, tepatnya pelaku UMKM di Srengseng Sawah untuk memahami kegunaan laporan keuangan sehingga mampu membuat laporan keuangan sederhana dengan disiplin melakukan pencatatan.
Peningkatan Literasi Numerasi Anak Desa Melalui Media Edukatif Berbasis Digital Kampono Imam Yulianto; Ekbal Santoso; Sri Hastutik; Bambang Purwoko; Alfan Bachtiar
CivicAction: Jurnal Pengabdian dan Inovasi Masyarakat Vol. 1 No. 2 (2025): Artikel Pengabdian
Publisher : SORATEKNO PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/civicaction.v1i2.157

Abstract

Permasalahan rendahnya literasi numerasi di kalangan anak-anak desa menjadi perhatian serius, terutama dalam era digital yang menuntut kemampuan berpikir logis dan pemecahan masalah sejak usia dini. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan literasi numerasi anak-anak di wilayah pedesaan melalui pemanfaatan media edukatif berbasis digital yang interaktif dan kontekstual. Kegiatan ini dilaksanakan di Desa Karang Jati, Kabupaten Sidomulyo, dengan sasaran utama anak-anak usia sekolah dasar. Metode pelaksanaan mencakup observasi awal untuk mengidentifikasi tingkat kemampuan numerasi peserta, pelatihan penggunaan media digital kepada guru dan relawan, serta implementasi pembelajaran menggunakan aplikasi edukatif numerik seperti Math Games, Khan Academy Kids, dan media berbasis PowerPoint interaktif. Evaluasi dilakukan melalui pre-test dan post-test serta wawancara kepada guru dan orang tua. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam pemahaman konsep dasar matematika, seperti operasi bilangan dan pemecahan masalah sederhana. Anak-anak menunjukkan antusiasme tinggi terhadap media digital karena penyajian materi yang menarik dan mudah diakses. Selain itu, kegiatan ini juga mendorong keterlibatan orang tua dan guru dalam mendampingi proses belajar di rumah. Kesimpulannya, pemanfaatan media edukatif berbasis digital terbukti efektif dalam meningkatkan literasi numerasi anak-anak desa dan dapat dijadikan alternatif strategi pembelajaran kontekstual berbasis teknologi yang adaptif terhadap kebutuhan lokal.
Determinants of stock return in 10 biggest market capitalization on the indonesian stock exchange Sri Yanthy Yosepha; Kampono Imam Yulianto; Zulfitra Zulfitra; Sahroni Sahroni; Luqman Hakim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244150

Abstract

Several research results on the capital market in Indonesia fall into the category of market efficiency in the weak form, so the results of previous research do not reflect the theory of capital market efficiency in the strong form. The purpose of this research is to analyze and answer the existence of inconsistencies in the results of previous research as well as the phenomenon of stock returns which are not as described in capital market theory in strong form. This is what prompted researchers to do it again using different time series and cross-sectional data. This type of research is quantitative descriptive with a panel data multiple regression analysis method using 10 sample companies that are members of 50 large capitalization companies for 7 years. This research formula is to maximize the Stock Return value through leverage as an intervening variable using research objects of companies on the Indonesia Stock Exchange. Two research models are integrated into one and each goes through a model selection test stage, namely the Chow Test, Hausman Test, and Lagrange Multiplier Test using the eviews12 application. The results of this research explain that increasing ROA can have an impact on reducing Leverage (DER) and through DER it can explain the impact on Stock Returns, but ROA cannot directly explain Stock Returns. It is hoped that these results can help as a guide for investors to get maximum Stock Returns.
IMPLEMENTASI MAJOO DALAM PENYUSUNAN LAPORAN KEUANGAN SAK EMKM PADA THRIFT CAN BE FUN STORE Febry Ardyanto; Luthfi Hamid Arsyi; Michelle Orpha; Salsabila Irdhiyanti; Yuchriza Sefiana; Zara Tania Rahmadi; Kampono Imam Yulianto; Dias Adhi Dharma; Widjanarko Widjanarko
PUAN INDONESIA Vol. 8 No. 1 (2026): Jurnal PUAN Indonesia Vol. 8 No. 1 Juli 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v8i1.548

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia continue to face significant challenges in managing standardized financial reporting. Thrift Can Be Fun Store, a thrift fashion retail business located at Jl. Raya Krukut No.15, Krukut, Limo District, Depok City, West Java 16514, encountered difficulties in systematic financial recording and in preparing reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aimed to implement the Majoo application as a digital Point of Sale (POS) solution capable of generating SAK EMKM-based financial reports. The method employed was direct mentoring through a series of activities including survey, socialization, training, and evaluation. The results show that the implementation of Majoo successfully recorded total sales of Rp603,867,750.00 with 4,985 products sold across 3,158 transactions during the period of February to April 2026. Of the total transactions, 45.76% were conducted via bank transfer, contributing 56.12% of total revenue, while the remainder used cash payments. The adoption of Majoo proved effective in assisting the partner in compiling product sales reports, payment method reports, and daily transaction records, which serve as the foundation for preparing financial statements in accordance with SAK EMKM standards.
PENGARUH DEBT TO ASSET RATIO, CURRENT RATIO DEBT TO ASSET RATIO TERHADAP PERTUMBUHAN LABA Kampono Imam Yulianto; Indra Setiawan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mb2ns631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Asset Ratio (DAR), Current Ratio (CR) terhadap Pertumbuhan Laba pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia tahun 2020-2024.  Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Sampel yang diperoleh dan digunakan dalam penelitian ini adalah 12 perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia. Data yang diperoleh dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari website resmi setiap perusahaan dan website resmi Bursa Efek Indonesia. Metode analisis yang dipakai adalah EViews 12. Hasil analisis data menunjukkan bahwa Debt to Asset Ratio (DAR) dan Current Ratio (CR) tidak berpengaruh terhadap Pertumbuhan Laba. Besarnya koefisien determinasi adalah sebesar 0,4398 (43,98 %). Hal ini berarti bahwa 43,98 % variabel dependen yaitu pertumbuhan laba dapat dijelaskan oleh dua variabel independen, sedangkan sisanya sebesar 56,02 % dijelaskan oleh variabel lain diluar model.
THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE IN THE RELATIONSHIP BETWEEN ENVIRONMENTAL DISCLOSURE AND GREEN INNOVATION AND FIRM VALUE Kampono Imam Yulianto; Zara Tania Rahmadi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w4h9zh22

Abstract

The purpose of this research is to analyze the effect of enviromental disclosure and green innovation on firm value moderated by GCG. This research uses data analysis with a correlation and panel data regression approach assisted by Eviews 12 software. The data used is secondary data in the form of financial statements companies obtained from the official website of the Indonesia Stock Exchange for the years 2020-2024, with a total of 20 companies and 100 observations. the results show that when combined, environmental disclosure, green innovation, and GCG have a significant impact on firm value. However, when looked at individually, only environmental disclosure and GCG have a significant positive effect on firm value. Green innovation on its own does not have a significant influence. When tested as a moderating variable, GCG was able to strengthen the relationship between green innovation and firm value. However, GCG did not strengthen the relationship between environmental disclosure and firm value. This research is expected to be a consideration for investors so that companies can implement good corporate governance through green innovation and environmental disclosure as a form of concern for the environment and sustainability.