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All Journal JRB-Jurnal Riset Bisnis Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Education Management and Social Science Annals of Management and Organization Research EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Manajemen dan Kewirausahaan International Journal of Economics and Management Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi Jurnal Lentera Pengabdian Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen Akurasi
Agustinus Miranda Wijaya
Universitas Pancasila
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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The Exchange Rate Plays a Crucial Role in the Consumer Price Index as it Affects the Inflation Sari, Lola Fitria; Nawasiah, Nana; Wijaya, Agustinus Miranda
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.19

Abstract

Purpose: This study aims to analyze the exchange rates and inflation on the Consumer Price Index (CPI) in Indonesia. Fluctuating exchange rates and high inflation are often major concerns in the economy, as both can affect people's purchasing power and overall economic stability. Methodology: The method used in this study is multiple regression analysis, with CPI as the dependent variable, and exchange rates and inflation as independent variables. The data used covers the period 2020 to 2023 obtained from the Central Statistics Agency (BPS) and Bank Indonesia. Finding: The results of the study show that both exchange rates and inflation have a significant effect on CPI. In particular, an increase in the exchange rate tends to increase the price of imported goods, which in turn drives up the CPI. In addition, high inflation contributes to an increase in people's cost of living. Implication: The government needs to maintain exchange rate stability to prevent an increase in the price of imported goods that can affect the CPI. In addition, controlling inflation is key to maintaining people's purchasing power and economic stability. Originality: This study makes a new contribution by analyzing the simultaneous impact of exchange rates and inflation on CPI in Indonesia during the period 2020-2023. Keywords: Consumer Price Index, Exchange Rate, Inflation.
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
Inovasi dan Kemasan Produk UMKM dengan Memanfaatkan Ekosistem Digital untuk Meningkatkan Sales di Kota Sukabumi Djaddang, Syahril; Nawasiah, Nana; Wijaya, Agustinus Miranda; Syam, M. Ardiansyah; Sari, Lola Fitria; Riskarini, Dian
Jurnal Nusantara Mengabdi Vol. 3 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i3.3503

Abstract

Purpose: Community Service aims to train and assist in the digital marketing Android-based MSME products after the COVID-19 pandemic. Methodology: The PkM method used was FGD, interviews, and random sampling from MSMEs in Sukabumi. Assistance with the digitalization of MSME products, and as a basis for implementing Android-based digital marketing for MSME products with marketing applications in marketplaces, such as; Lasada, Shoopee, and IG to increase sales for MSMEs in the city of Sukabumi Results: The results of this PkM are expected to be used to develop digital marketing for Android-based MSME products. PkM is important for creating the digitalization of MSME products and building society's entrepreneurial spirit. Limitations: By utilizing the digital ecosystem, MSMEs in Sukabumi City can overcome several existing limitations and open up opportunities to increase sales in local and wider markets. Contribution: The Pancasila University Jakarta Postgraduate School Abdimas Team together with Muhammadiyah University Sukabumi (UMMI) and Sukabumi MSMEs carried out community service with the theme "The Benefits of Marketing Digitalization for Android-Based MSME Products, such as; Moci, Krupuk, and typical Sukabumi culinary delights, to encourage increased sales." The event which was held offline was held at the Audit Lab of the UMMI Faculty of Economics in Sukabumi City, Friday (16/6/2023).
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
The Exchange Rate Plays a Crucial Role in the Consumer Price Index as it Affects the Inflation Sari, Lola Fitria; Nawasiah, Nana; Wijaya, Agustinus Miranda
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.19

Abstract

Purpose: This study aims to analyze the exchange rates and inflation on the Consumer Price Index (CPI) in Indonesia. Fluctuating exchange rates and high inflation are often major concerns in the economy, as both can affect people's purchasing power and overall economic stability. Methodology: The method used in this study is multiple regression analysis, with CPI as the dependent variable, and exchange rates and inflation as independent variables. The data used covers the period 2020 to 2023 obtained from the Central Statistics Agency (BPS) and Bank Indonesia. Finding: The results of the study show that both exchange rates and inflation have a significant effect on CPI. In particular, an increase in the exchange rate tends to increase the price of imported goods, which in turn drives up the CPI. In addition, high inflation contributes to an increase in people's cost of living. Implication: The government needs to maintain exchange rate stability to prevent an increase in the price of imported goods that can affect the CPI. In addition, controlling inflation is key to maintaining people's purchasing power and economic stability. Originality: This study makes a new contribution by analyzing the simultaneous impact of exchange rates and inflation on CPI in Indonesia during the period 2020-2023. Keywords: Consumer Price Index, Exchange Rate, Inflation.
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah; Oktaviani , Silvi Malvina
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
Analisis Keputusan Pembelian Konsumen saat Live Shopping pada Platform TikTok Produk Fashion Erwin Permana; Muhammad Rafi Putra Prasetia; Muhammad Rafif Falah; Agustinus Miranda Wijaya
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.1016

Abstract

The strengthening of the digital ecosystem has changed the way people make purchasing decisions. This study aims to analyze consumer purchasing decisions in live shopping on the TikTok platform for fashion products. The study was conducted using a descriptive qualitative approach. The research data was sourced from digital searches and observations. The results of the study indicate that consumer purchasing decisions in live shopping on TikTok are influenced by several key factors, namely seller credibility, promotional systems, interactivity, transaction ease, and social influence. These factors interact with one another and shape a satisfying shopping experience for consumers, thereby encouraging them to make purchases. By understanding these factors, businesses can design more effective marketing strategies to maximize sales through the TikTok platform.
PENGARUH KOMPETENSI SDM, KAPABILITAS ORGANISASI, DAN RESIKO PROYEK TERHADAP MANAJEMEN PROYEK DENGAN MEMPERTIMBANGKAN PERANAN STAKEHOLDER DALAM MEMBANGUN KINERJA PROYEK STUDI KASUS: PROYEK PEMBANGUNAN DUCTING KOTA SEMARANG Rosikin, Rosikin; Derriawan, Derriawan; Zulkifli, Zulkifli; Sihite, Mombang; Wijaya, Agustinus Miranda
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 7 No. 2 (2022): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan likuiditas terhadap financial leverage melalui perspektif pecking order theory yang lebih mengutamakan penggunakan dana internal, dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini berjumlah 53 perusahaan yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada tahun 2018-2020 dimana metode yang digunakan ialah purposive sampling, sehingga total sampel yang digunakan adalah 67 sampel. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, pertumbuhan perusahaan dan likuiditas berpengaruh signifikan terhadap financial leverage. Secara parsial hanya variabel profitabilitas yang berpengaruh negatif signifikan terhadap financial leverage sehingga sesuai dengan pecking order theory, sedangkan variabel pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap financial leverage. Ukuran perusahan tidak dapat memoderasi hubungan masing-masing variabel independent (profitabilitas, pertumbuhan perusahaan dan likuiditas) terhadap financial leverage.
Strategi Transformasi Sumber Daya Manusia Bertalenta untuk Meningkatkan Kinerja Organisasi Direktorat Jenderal Aplikasi Informatika Kementerian Komunikasi dan Informatika Dikki Rukmana; Zulkifli; Agustinus Miranda Wijaya
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 8 No. 3 (2024): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i3.6838

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Budaya Adaptif, Digital Leadership, Agilitas Organisasi, Berbagi Pengetahuan dan Transformasi SDM Bertalenta terhadap Kinerja Organisasi secara langsung maupun tidak langsung pada Ditjen Aptika. Sampel penelitian 60 responden pegawai , untuk fokus grup diskusi (FGD) dihadiri oleh Direksi Ditjen Aptika. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data menggunakan kuesioner dan fokus grup diskusi (FGD). Teknik analisis data menggunakan analisis Structural Equation Modeling (SEM) yang diolah dengan software Smart PLS versi 3. Hasil penelitian menunjukkan bahwa variabel Budaya Adaptif berpengaruh terhadap Transformasi SDM Bertalenta, variabel Digital Leadership berpengaruh terhadap Transformasi SDM Bertalenta, variabel Agillitas Organisasi terhadap Transformasi SDM Bertalenta, variabel Berbagi Pengetahuan tidak berpengaruh terhadap Transformasi SDM Bertalenta, variabel Budaya Adaptif berpengaruh terhadap Kinerja Organisasi, variabel Digital Leadership berpengaruh terhadap Kinerja Organisasi, variabel Agilitas Organisasi berpengaruh terhadap Kinerja Organisasi, variabel Berbagi Pengetahuan berpengaruh terhadap Kinerja Organsiasi dan variabel Transformasi SDM Bertalenta berpengaruh terhadap Kinerja Organisasi. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE & EFE matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM Strategi Transformasi SDM Bertalenta dan Strategi Peningkatan Agilitas Organisasi.
Co-Authors Agoestina Mappadang Agung Pamungkas Asengbaramae, Rowiyah Astrid Haznam Atmojo, Chairul Tri Bahtiar Minarto DARMANSYAH . Derriawan Derriawan, Derriawan Dikki Rukmana Djaddang, Syahril Erwin Permana Erwin Permana Fahruddin Salim Harnovinsah Harnovinsah Heni Pujiastuti Iskak, Jamaludin Jusuf Luther Mappadang Lies Putriana Lola Fitria Lola Fitria Sari Luluk Hidayati Luther Jusuf Mappadang Mahathir Muhammad Dewantoro Mappadang, Jusuf Luther Mombang Sihite Muhammad Rafi Putra Prasetia Muhammad Rafif Falah Mutiara Ramadhani Nana Nawasiah Octo Budhi Prasetyo Oktaviani , Silvi Malvina R. Oktavianto Harmadi Riskarini, Dian Rosikin, Rosikin Sari, Lola Fitria Satria Nugraha Shoeb Khagda Sihite, Mombang Sri Widyastuti Sri Widyastuti Sutarno Sutarno Syam, Ardiansyah Thirafi, Aufa Luthfi Tiara Nurul Kusuma Wahyudin Wahyudin Widarto Rachbini Yunita Yunita Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli