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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) East Asian Journal of Multidisciplinary Research (EAJMR) International Journal Management and Economic (IJME) Jurnal Abdi Masyarakat Multidisiplin Jurnal Teknik Mesin, Industri, Elektro dan Informatika International Journal Multidisciplinary Science
Tommy Kuncara
Uniersitas Gunadarma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Journal : international journal multidisciplinary science

 1 
ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) REVENUE AND ITS CONTRIBUTION TO LOCAL REVENUE IN BEKASI CITY IN 2016-2018 Faisal H Batubara; Immi Fiska Tarigan; Tommy Kuncara
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.687

Abstract

The objectives of this study are (1) to determine the level of effectiveness of Rural and Urban Land and Building Tax (PBB P2) in Bekasi City, and (2) to determine the level of contribution of Rural and Urban Land and Building Tax (PBB P2) to Regional Original Revenue (PAD) of Bekasi City. This research is quantitative descriptive research, which is based on the explanation of numbers. The data in this study are in the form of targets and realization of revenue from Rural and Urban Land and Building Tax (PBB P2) and the realization of Regional Original Revenue (PAD) of Bekasi City in 2016-2018. The results showed that the level of effectiveness of PBB P2 in 2016 and 2017 was in the effective category with a percentage of 99.64% and 96.19% respectively, while in 2018 it was in the highly effective category with a percentage of 122.59%. For the level of contribution of PBB P2 to Local Original Revenue (PAD), it shows that in 2016, 2017, and 2018 it was in the less category with a percentage of 15.52%, 15.06%, and 16.72% respectively.
ANALYSIS OF BANK HEALTH LEVELS USING THE RGEC METHOD AT PT BANK PERMATA TBK Tommy Kuncara; Rini Dwiastutiningsih
International Journal Multidisciplinary Science Vol. 2 No. 3 (2023): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i3.1134

Abstract

This research aims to find out the health level of Bank Permata. The type of research used is descriptive research with a quantitative approach. The variables used are Risk Profile which is measured by the NPL and LDR ratio, Good Corporate Governance (GCG) which is measured through self-assessment results, Earnings which is measured through the ROA ratio, and Capital which is measured through the CAR ratio. PT Bank Permata was included in composite rating category 1, which reflects the bank's very healthy condition, so it is considered very capable of facing significant negative influences from changes in business conditions and other external factors. Calculations based on the risk profile using the NPL and LDR ratios show a healthy category. The Good Corporate Governance (GCG) assessment is included in the very healthy category. Earnings assessment using the ROA ratio is stated in the quite healthy category. And for the assessment based on Capital using the CAR ratio, it is stated in the very healthy category.
ANALYSIS OF WEST JAVA PROVINCE GOVERNMENT REGIONAL REVENUE BUDGET REALIZATION DURING THE PANDEMIC AND AFTER THE PANDEMIC 2020-2023 Tommy Kuncara; Rini Dwiastutiningsih; Poso Nugroho; Bayu Nurdiansyah
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1892

Abstract

The aim of this research is to analyze the Regional Revenue and Expenditure Budget (APBD) of the West Java Provincial Government during the COVID-19 pandemic period and after the pandemic, namely 2020, 2021, 2022 and 2023. This analysis is to understand how the pandemic affects regional financial management and strategies -the strategy implemented by the West Java Provincial Government in facing global economic challenges. This study uses descriptive quantitative methods with secondary data analysis obtained from the financial reports of the West Java Provincial Government. The data analyzed includes the ratio of independence, effectiveness and efficiency. This research also involves comparing financial ratios from year to year to identify patterns of change and the factors that influence them. This research aims to understand how the pandemic has an impact on income, budget expenditure and the deficit of West Java Province in the 2020-2023 period. It is hoped that the results of this research can be a reference for local governments in adopting effective policies to maintain financial stability and support sustainable economic recovery.
The Socioeconomic Impact of Online Gambling on Economic Stability in Indonesia: A Policy-Oriented Analysis Sudaryono Sudaryono; Poso Nugroho; Tommy Kuncara
International Journal Multidisciplinary Science Vol. 4 No. 2 (2025): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v4i2.2152

Abstract

The rapid rise of online gambling in Indonesia has created widespread concern due to its significant economic and social consequences. Despite being illegal, the accessibility and growth of digital platforms have made online gambling increasingly prevalent, with transaction values estimated to have reached IDR 327 trillion by 2023. This study aims to examine the socioeconomic impact of online gambling on household financial stability, labor productivity, and consumption behavior, as well as to assess the effectiveness of current regulatory responses. Using a qualitative descriptive approach, this research analyzes secondary data from official reports, media sources, and peer-reviewed literature. Thematic content analysis reveals five critical dimensions of impact: financial instability, rising household debt, reduced work productivity, diversion of household expenditure, and weak policy enforcement. The study also illustrates a sharp increase in online gambling activities over the past five years, indicating a growing threat to national economic resilience. This research contributes theoretically to the discourse on informal digital economies and behavior-driven financial risk. Practically, it calls for integrated policy responses involving financial literacy, regulatory reform, digital surveillance, and social protection mechanisms. A holistic, multi-sectoral approach is necessary to mitigate the economic harm caused by online gambling and safeguard vulnerable communities.
Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia Tommy Kuncara; Poso Nugroho; Fera Riske Anggita
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2974

Abstract

Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyze the effect of auditor independence, competence, and professional ethics on audit quality in Public Accounting Firms in Indonesia. This study employs a quantitative research approach using a survey method. Primary data were collected through questionnaires distributed to auditors working in Public Accounting Firms. The data were analyzed using multiple linear regression analysis to examine the relationship between independent variables and audit quality. The results show that auditor independence, competence, and professional ethics have a positive and significant effect on audit quality. Among these variables, professional ethics is found to be the most dominant factor influencing audit quality. This indicates that ethical behavior plays a crucial role in ensuring audit integrity and reliability, beyond technical competence and independence. The implications of this study suggest that Public Accounting Firms should strengthen ethical standards, improve auditor competence through continuous professional training, and maintain auditor independence to enhance audit quality. These efforts are essential to improve public trust in audited financial statements and strengthen the credibility of the auditing profession. The originality of this study lies in the integrated analysis of auditor independence, competence, and professional ethics within a single empirical model in the context of Public Accounting Firms in Indonesia. This study contributes to auditing literature by providing comprehensive evidence that audit quality is shaped not only by technical factors but also by ethical and behavioral dimensions of auditors.
Co-Authors Abdul Muchlis Abednego Priyatama Agus Sulaksono Alamsyah Andre Pratama Bayu Nurdiansyah Bernardus Wishman S. Siregar Budhi Sriyono Prasetyo Dessy Tri Anggraeni Diah Aryati P Diah Nurdiana Dithasya Anava Syabani Anissa Early Armein Thahar Eko Aprianto Nugroho Erita Riski Putri Faisal H Batubara Fera Riske Anggita Fera Riske Anggita Helmalia Hardiyanti Herry Sussanto Ihsan Immi Fiska Tarigan Immi Fiska Tarigan Jessica Livia Utomo Kampono Imam Yulianto Natallios Peter Sipasulta Nia Yuningsih Pargomgoman Poso Nugroho Rahmat Jaya Ria Agustina Rini Dwiastutiningsih Sandy Suryady Sudaryono Sudaryono Windy Dwiparaswati Zara Tania Rahmadi