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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 International Journal Multidisciplinary Science
Tommy Kuncara
Uniersitas Gunadarma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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WORKSHOP KEPEMIMPINAN BERBASIS SYARIAH DI SMK 2 PATRIOT BEKASI Tommy Kuncara; Erita Riski Putri; Abdul Muchlis; Sandy Suryady
 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.v1i3.558

Abstract

Leaders are people who are entrusted with taking care of other people's affairs. Also referred to as Khadimul Ummah (servants of the people), that is, leaders must place themselves in the position of serving the community/company. Leaders must think of ways to make the company they lead progress, their employees prosper, and the environment around them to enjoy the presence of the company/group they lead. Meanwhile, sharia leadership is one that contains sharia aspects as a basic foundation in leading. The implementation of this community service activity was carried out at SMK 2 PATRIOT Bekasi. This activity was carried out using the teaching method with 2-way communication between the resource person and the participants. The results obtained in this activity are increased knowledge of students and teachers in terms of sharia-based leadership.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE GOVERNMENTS OF THE CITY OF BEKASI AND THE CITY OF SURABAYA BEFORE AND AFTER COVID-19 Tommy Kuncara; Pargomgoman; Rini Dwiastutiningsih
International Journal Management and Economic Vol. 3 No. 2 (2024): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i2.1531

Abstract

The aim of this research is to analyze the comparative financial performance of two institutions government in the four main financial years, namely 2019, 2020, 2021 and 2022. This analysis is to understand how the pandemic has impacted several aspects of financial performance, such as income, budget expenditure, deficit, etc. This study uses a descriptive quantitative method by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity ratio and growth ratio. Bekasi City's financial performance is more stable after the pandemic with a maintained surplus and an optimal ratio of independence, effectiveness and shopping activities. While Surabaya is very independent and fantastic in terms of income & expenditure, its spending activity ratio is inferior to Bekasi and experiences large deficits every year. Therefore, this research has an important objective to identify significant changes in the APBD of these two cities before and after the COVID-19 Pandemic, as well as to explore the factors that contributed to these changes, so that they can make a positive contribution in maintaining regional financial stability and supporting efforts for sustainable economic recovery.
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.
ECONOMIC UNCERTAINTY AND AUDITORS’ PROFESSIONAL SKEPTICISM: AN EMPIRICAL STUDY AMIDST GLOBAL VOLATILITY Tommy Kuncara; Rini Dwiastutiningsih
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2160

Abstract

In times of economic instability, auditors face increasing challenges in maintaining professional judgment and audit quality. This study investigates the relationship between perceived economic uncertainty and auditors’ professional skepticism, while also examining the moderating role of self-efficacy and the mediating role of client pressure. Using a quantitative approach, survey data were collected from 100 external auditors across public accounting firms in Indonesia. The results of regression analysis reveal that higher perceived economic uncertainty significantly reduces the level of professional skepticism. Additionally, client pressure was found to negatively impact skepticism, while self-efficacy exhibited a strong positive effect, acting as a buffer against external pressures. These findings suggest that both environmental and individual-level factors influence auditor behavior during uncertain economic conditions. This study contributes to the behavioral auditing literature by incorporating macroeconomic perceptions into the audit judgment framework and offers practical implications for audit firms and regulators to strengthen auditor resilience and objectivity under pressure.
Co-Authors Abdul Muchlis Alamsyah Bernardus Wishman S. Siregar Diah Aryati P Diah Nurdiana Dithasya Anava Syabani Anissa Early Armein Thahar Erita Riski Putri Faisal H Batubara Fera Riske Anggita Helmalia Hardiyanti Herry Sussanto Ihsan Immi Fiska Tarigan Jessica Livia Utomo Kampono Imam Yulianto Pargomgoman Rahmat Jaya Ria Agustina Rini Dwiastutiningsih Sandy Suryady Zara Tania Rahmadi