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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.
Peningkatan Literasi Keuangan Siswa Kelas V Sekolah Dasar melalui Edukasi Pengelolaan Uang Saku, Menabung, dan Belanja Bijak Tommy Kuncara; Windy Dwiparaswati; Abednego Priyatama; Fera Riske Anggita; Sandy Suryady
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 2 (2026): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i2.2954

Abstract

Financial literacy is a fundamental skill that should be introduced to children from elementary school age. An understanding of the value of money, pocket-money management, saving habits, and the ability to distinguish needs from wants can help students make more responsible financial decisions. This community service program aimed to improve the financial literacy of fifth-grade elementary school students through education on pocket-money management, saving, and wise spending. The program was conducted at SDN Margahayu XIII, Bekasi City, on June 15, 2026, involving 30 fifth-grade students. An educational and participatory approach was applied through interactive presentations, needs-and-wants games, pocket-money allocation simulations, saving-goal preparation, simple financial-recording exercises, and wise-shopping simulations. The program was evaluated using pre-tests, post-tests, student worksheets, and participant-observation sheets. The results showed that the students’ average financial literacy score increased from 53.8 in the pre-test to 85.0 in the post-test. The score increased by 31.2 points or 58.0%. A total of 27 students, or 90.0%, achieved a minimum post-test score of 75, while 29 students, or 96.7%, demonstrated improved scores. The highest improvement was found in the students’ ability to distinguish needs from wants, which increased by 33 points. These results demonstrate that contextual learning through games and simulations can improve students’ understanding of pocket-money management, saving, and responsible shopping decisions. This program is expected to become an initial step in developing economical, planned, disciplined, and responsible financial behavior among elementary school students.
Pembentukan Karakter Cerdas Finansial pada Siswa Sekolah Dasar melalui Pembelajaran Interaktif dan Simulasi Pasar Cilik Tommy Kuncara; Immi Fiska Tarigan; Dessy Tri Anggraeni; Natallios Peter Sipasulta
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 2 (2026): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i2.2956

Abstract

Financial literacy should be introduced from elementary school age to develop economical, honest, disciplined, well-planned, and responsible financial behavior. This community service program aimed to improve students’ financial literacy while developing financially intelligent character through interactive learning and a Mini-Market Simulation. The program was conducted at SDN Margahayu XIII, Bekasi City, on June 15, 2026, involving 30 fifth-grade students, accompanying teachers, and an implementation team from Universitas Gunadarma. The program applied educational, participatory, contextual, and simulation-based approaches. The activities included a pre-test, interactive instruction on the value and functions of money, a needs-and-wants game, pocket-money allocation exercises, saving-goal preparation, price-setting practices, buying and selling transactions, change calculation, simple financial recording, a post-test, and program evaluation. The results showed that the students’ average financial literacy score increased from 53.0 in the pre-test to 86.4 in the post-test. This represented an improvement of 33.4 points or 63.0%. The percentage of students achieving the minimum score increased from 20.0% to 93.3%, while 96.7% of participants demonstrated improved scores. The greatest improvement was found in transaction skills and wise purchasing decisions.
Edukasi Literasi Keuangan Digital bagi Siswa Sekolah Dasar melalui Pengenalan Uang Elektronik dan Keamanan Bertransaksi Tommy Kuncara; Nia Yuningsih; Budhi Sriyono Prasetyo; Eko Aprianto Nugroho; Abdul Muchlis
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 2 (2026): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i2.2957

Abstract

The development of digital payment systems has increasingly exposed elementary school students to electronic money cards, digital wallets, and QR-code payments through their families and everyday experiences. However, familiarity with payment technology is not always accompanied by an adequate understanding of digital balances, personal-data protection, and transaction security. This community service program aimed to improve elementary school students’ digital financial literacy through the introduction of electronic money and safe transaction practices. The program was conducted at SDN Margahayu XIII, Bekasi City, on June 15, 2026, involving 30 fifth-grade students. The program applied a Digital Financial Safety Lab model consisting of a diagnostic test, learning-station rotations, case-based games, balance-management exercises, confidential-information identification, and safe digital-transaction simulations. Evaluation was conducted using pre-tests and post-tests, student worksheets, performance assessments, and behavioral observations. The results showed that the students’ average digital financial literacy score increased from 48.2 in the pre-test to 88.3 in the post-test, representing an improvement of 40.1 points. The percentage of students achieving the minimum competency score increased from 13.3% to 93.3%, while 96.7% of participants demonstrated improved scores.
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.
Co-Authors Abdul Muchlis Abednego Priyatama 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