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All Journal Jurnal Transformatika Journal of Economic, Management, Accounting and Technology (JEMATech) JUDIKA (JURNAL PENDIDIKAN UNSIKA) Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Abdimasku : Jurnal Pengabdian Masyarakat JURNAL LENTERA AKUNTANSI International Journal of Education, Social Studies, And Management (IJESSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Minfo Polgan (JMP) International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Journal of Contemporary Accounting PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi (JUMPER) SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal Markcount Finance
Ngurah Pandji Mertha Agung Durya
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Reaksi Pasar Saham Terhadap Peresmian Danantara pada Himpunan Bank Negara Arga Maulana; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Arditya Dian Andika
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1033

Abstract

Penelitian ini menganalisis reaksi pasar saham bank BUMN (HIMBARA) terhadap peresmian Danantara menggunakan studi peristiwa dan Paired Sample T-Test untuk menguji perbedaan harga saham dan cumulative abnormal return. Hasil menunjukkan reaksi pasar yang dinamis, negatif dalam jangka pendek dengan penurunan harga signifikan pada jendela 5 hari, namun berbalik positif dalam jangka panjang melalui CAR signifikan pada jendela 30 hari. Temuan ini mengindikasikan efisiensi pasar bentuk setengah kuat, di mana investor memerlukan waktu untuk menyerap informasi kebijakan yang kompleks. Hal ini menekankan pentingnya komunikasi pemerintah dalam mengelola ekspektasi pasar.
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Akuntansi Universitas Dian Nuswantoro Chela Diva Aurellia; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Imang Dapit Pamungkas
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.
Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Keputusan Investasi pada Mahasiswa Akuntansi Udinus Aisyah Amalia Al-Aziz; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Melati Oktafiyani
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.v7i8.9201

Abstract

This study aims to analyze the influence of financial literacy, financial behavior, and income on the investment decisions of undergraduate accounting students at Dian Nuswantoro University. The background of this study is based on the increasing trend of investment among Gen Z and various findings from previous studies on the factors that influence investment decisions. This study employs a quantitative approach using a survey method via a questionnaire administered to 92 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 27. The results indicate that financial behavior and income have a positive and significant influence on investment decisions, while financial literacy does not have a significant influence. These findings confirm that attitudes and actual financial conditions play a more dominant role in shaping students' investment decisions than their level of financial knowledge. This study has important implications for financial education and the promotion of healthy financial behavior among students.
Pembelajaran Penilaian Kinerja Staf Perawat Klinik Utama Sari Medika Aries Setiawan; Dian Prawitasari; Ngurah Pandji Mertha Agung Durya; Jaka Prasetya; Suryanti Suryanti; Andi Hallang Lewa; Budi Widjajanto; Arditya Dian Andika; Lely Kusumaningrum; Ida Farida
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3255

Abstract

Staf perawat sebagai salah satu profesi yang mulia dan penting maka Klinik Utama Sari Medika setiap periode tertentu perlu melakukan  penilaian dan evaluasi kinerja. Penilaian dilakukan agar dihasilkan layanan yang obyektif serta profesional. Selama ini belum ada penilaian secara terukur yang dilakukan oleh Klinik Utama Sari Medika, sehingga pihak manajemen klinik menginginkan adanya penilaian yang berbasis obyektifitas melalui program kemitraan yang bertujuan memberikan penilaian yang berbasis obyektifitas untuk meningkatkan kinerja para staf perawat yang ada pada klinik untuk selanjutnya tercipta kepuasan layanan bagi para pasien. Metode penilaiaan kinerja menggunakan simple additive weighting, dengan hasil akhir pelatihan diperoleh peningkatan sebesar 94,5% sehingga staf perawat perlu sering mendapatkan kegiatan pelatihan seperti ini
PENGUATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ORGANISASI PEMUDA PANCASILA SEBAGAI UPAYA GOOD GOVERNANCE Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Dian Festiana Hadi Saputro; Yulita Setiawanta
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 2 (2026): SWADIMAS EDISI JULI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no2.1211

Abstract

The application of good governance principles in community organizations is crucial, ensuring transparency and accountability. The Pancasila Youth Organization, as a youth organization, plays a vital role in social development, but still faces challenges in administrative and financial management. This community service activity aims to strengthen transparency and accountability in the management of the Pancasila Youth Organization in Semarang City, as part of an effort to implement good governance principles. The method used was a participatory approach by providing outreach, training, and guidance to the organization's administrators. The activity results showed increased understanding among administrators of transparency, accountability, and effective organizational governance, as well as improvements in the organization's administrative and financial systems. This activity helped foster more transparent and accountable organizational governance, thereby supporting the sustainable role of youth organizations in community social development.Penerapan prinsip good governance dalam organisasi kemasyarakatan sangat penting melalui tata kelola yang transparan dan akuntabel. Organisasi Pemuda Pancasila, sebagai organisasi kepemudaan, memiliki peran penting dalam pembangunan sosial, namun masih menghadapi kendala dalam pengelolaan administrasi dan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat transparansi dan akuntabilitas dalam pengelolaan organisasi Pemuda Pancasila di Kota Semarang, sebagai bagian dari upaya menerapkan prinsip good governance. Metode yang digunakan adalah pendekatan partisipatif dengan cara memberi sosialisasi, pelatihan, dan bimbingan kepada pengurus organisasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai transparansi, akuntabilitas, serta tata kelola organisasi yang baik, serta perbaikan dalam sistem administrasi dan keuangan organisasi. Kegiatan ini berkontribusi dalam mendorong terwujudnya tata kelola organisasi yang lebih transparan dan akuntabel, sehingga mendukung keberlanjutan peran organisasi kepemudaan dalam pembangunan sosial masyarakat
The Role of Green Accounting in Enhancing Sustainability Report Integrity Lenny Dermawan Sembiring; Ratih Puspitasari; Umi Mas'ulah; Ngurah Pandji Mertha Agung Durya; Murwani Wulansari
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 2 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i2.1076

Abstract

The purpose of this study is to explain the role of green accounting in enhancing sustainability report integrity. This study uses a qualitative and descriptive approach to explain the role of green accounting in enhancing sustainability report integrity. The use of a qualitative and descriptive approach is supported by secondary data such as books, national and international journal articles, and related sources. The research results show that green accounting plays a crucial role in maintaining and enhancing the integrity of a company's sustainability report. Through the implementation of green accounting, sustainability reports are no longer merely public relations documents but are transformed into honest, transparent, and accountable strategic documents. The primary role of green accounting in strengthening report integrity is transforming qualitative data into accurate quantitative data, standardization and transparency of environmental costs, helps meet global standards, facilitates third-party auditing, and reduces greenwashing practices.
Peran Perputaran Modal Kerja, Struktur Modal, dan Ukuran Perusahaan Terhadap Profitabilitas Alya Cantika Habsari; Ratna Herawati; Ngurah Pandji Mertha Agung Durya; Ira Septriana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9710

Abstract

Maksud dilakukannya penelitian ini ialah guna menganalisa hubungan dari perputaran modal kerja, struktur modal, serta ukuran perusahaan terhadap tingkat profitabilitas pada perusahaan subsektor Food and Baverage yang tercatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2022 hingga 2024. Pentingnya penelitian ini dilaksanakan ialah agar memudahkan perusahaan dalam mengidentifikasi serta mengkaji faktor-faktor keuangan yang dapat memengaruhi profitabilitas, sehingga dapat membantu dalam mengambil tindakan untuk meminimalisir masalah yang mungkin muncul. Sejumlah 44 perusahaan subsektor Food and Baverage yang terdaftar pada BEI pada kurun waktu yang di tetapkan dijadikan populasi untuk penelitian ini. Seleksi sampel berlandaskan metode purposive sampling menghasilkan total 141 data sebagai sampel penelitian. Data tersebut kemudian dianalisa melalui penerapan metode analisisi statistik deskriptif, regresi linear berganda, uji asumsi klasik, dan uji kelayakan model dengan memanfaatkan bantuan perangkat lunak SPSS 27. Temuan dari penelitian ini memperlihatkan bahwasanya secara bersama-sama perputaran modal kerja, struktur modal, dan ukuran perusahaan berpengaruh terhadap profitabilitas perusahaan subsektor Food and Baverage tahun 2022 – 2024. Akan tetapi, secara parsial hanya perputaran modal kerja dan struktur modal yang memberikan pengaruh pada tingkat profitabilitas sementara ukuran perusahaan tidak.
Fraudulent Financial Statements in Mining Sector Companies Listed on the Bei for the Period 2018 – 2021 Ngurah Pandji Mertha Agung Durya
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.438

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization, ability, arrogance, and Fraud Confirmation on financial statement fraud in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data used in this study are secondary data obtained from annual reports & reports. annual finance. By using purposive sampling technique, this study has a sample of 19 mining sector companies for 4 years, the observation data obtained is 76. The data analysis technique used is logistic regression analysis using SPSS 20 software. The results of this study indicate that the variables of pressure, opportunity, rationalization, the ability and arrogance to have no influence on fraudulent financial statements in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Meanwhile, the variables of confirmation of fraud have an influence on fraudulent financial statements in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.
The Effect of Independence, Competence, and Time Pressure on Audit Quality with Professional Skepticism as a Moderating Variable in Semarang City Public Accounting Firms : Case Study of the Implementation of SIKADEKA in the 2024 Election Vioneta Cattravelly Pandji; Ngurah Pandji Mertha Agung Durya; Ira Septriana; Dwiarso Utomo; Retno Indah Hernawati; Enny Susilowati Mardjono
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1260

Abstract

This study aims to determine the influence of independence, competence, and time pressure on audit quality, with professional skepticism as a moderating variable, in a case study of the implementation of SIKADEKA for campaign fund audits at a public accounting firm in Semarang. The study involved 50 auditors in the campaign fund audit process using a saturated sampling technique, in which all available members of the population were used as respondents. The study employed classical assumption tests and multiple linear regression analysis. The results presented in the original study indicate that independence and competence do not have a significant effect on audit quality, whereas time pressure has an effect on audit quality. The moderation analysis indicates that professional skepticism does not moderate the effects of independence and competence on audit quality, while professional skepticism moderates the effect of time pressure on audit quality.
PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Ngurah Pandji Mertha Agung Durya; Maria Evy Purwitasari; Nur Haris Ependi; Kirana Ikhtiari; Hasnidar Syam
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
Co-Authors Ahmad Hariyadi Aisyah Amalia Al-Aziz Alfiana Alfiana Alya Cantika Habsari Andi Hallang Lewa Arditya Dian Andika Arga Maulana Aries Setiawan Ayu Latifah Alfisyahrin Budi Widjajanto Budi Widjajanto Chela Diva Aurellia Dewi Fortuna Aman Dian Prawitasari Donny Dharmawan Dwi Novaria Misidawati Dwiarso Utomo Elsya Meida Arif Enny Susilowati Mardjono Guruh Taufan Hariyadi Hasnidar Syam Hertiana Ikasari Ichwan Ichwan Setiarso Ida Farida Ida Farida Imam Nuryanto Imang Dapit Pamungkas Iqlima Zahari Ira Nurmala Ira Septriana Ira Septriana Ira Septriana Ira Septriana Jaka Prasetya Kampono Imam Yulianto Karmila Kirana Ikhtiari Kraugusteeliana Kraugusteeliana Lely Kusumaningrum Lely Kusumaningrum Kusumaningrum Lenny Dermawan Sembiring Lili Syafitri Lilis Setyowati Loso Judijanto Maria Evy Purwitasari Melati Oktafiyani Murwani Wulansari Nabila Nurmalitasari Nauval Nadzif Nevy Agustin Nila Tristiarini, Nila Nur Haris Ependi Purwantoro Purwantoro Qinayya Alimmazan Raden Ayu Aminah Rizkia Puspita Sari Ratih Puspitasari Ratna Herawati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Saputro, Dian Festiana Hadi Saraswati, Galuh Wilujeng Shofwani, Siti Aniqoh Suherlan Suherlan Suryanti Suryanti Umi Mas'ulah Umi Zunaidah Vioneta Cattravelly Pandji Walla Astianty Putri Wikan Isthika Yasin Ihtiarasari Yenny Ernitawati Yulita Setiawanta Zuhri Halim