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All Journal Benefit: Jurnal Manajemen dan Bisnis AKUNTANSI DEWANTARA Techno Nusa Mandiri : Journal of Computing and Information Technology JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Pengmasku Malcom: Indonesian Journal of Machine Learning and Computer Science Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat
Andy Setiawan
Fakultas Ekonomi Dan Bisnis - Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN ON ASSET Andy Setiawan
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.125 KB) | DOI: 10.26460/ad.v1i2.1515

Abstract

Penelitian  ini  dilakukan  untuk  menganalisis pengaruh  tingkat kesehatan bank terhadap return on asset (ROA) berdasarkan metode risk based bank rating (RBBR). Variabel independen yang diteliti adalah Non  Performing  Loan  (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR),  BOPO   (Biaya   Operasional/Pendapatan Operasional), Good Corporate Governance (GCG) dan Posisi  Devisa  Netto  (PDN) terhadap variabel dependen Return On Asset (ROA). Sampel yang digunakan  adalah  seluruh bank BUKU 4 di Indonesia selama periode 2007-2014. Teknik analisis data yang  digunakan  adalah  regresi  linier  berganda. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan bank dengan metode RBBR berpengaruh signifikan secara bersama terhadap ROA. Secara parsial LDR, NIM, BOPO, dan PDN berpengaruh signifikan terhadap ROA. Sedangkan variabel NPL, GCG dan CAR tidak berpengaruh signifikan. Kemampuan prediksi dari ketujuh variabel  tersebut  terhadap  ROA  dalam  penelitian  ini  sebesar  93,7%,  sedangkan sisanya 6,3% dipengarui oleh faktor lain yang tidak dimasukkan ke dalam model penelitian.
Comparative Study : Determinant On Banking Profitability Between Buku 4 And Buku 3 Bank In Indonesia Andy Setiawan; Bambang Hermanto
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 1 Juni 2017
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i1.2918

Abstract

This research is performed on order to analyze the influence of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operating Expense to Operating Income Ratio (OEOI) as independent variable toward Return on Asset (ROA) and Return on Equity (ROE) as dependent variable. Sample for this research is all of BUKU 4 banks and seven banks on BUKU 3 banks  in Indonesia in 2006-2015 period. Data analysis with multi liniear regression. The result of  this research shows that all of independent variables have significant influence on ROA and ROE simultaneously.  NIM has partially significant effect on profitability both in BUKU 3 and BUKU 4 banks but other variables have various effect on profitability. The amount of the contribution or influence independent variables to ROA are 64,7%  in BUKU 3 banks and 90,4% on BUKU 4 banks. Meanwhile contribution of independent variables to ROE are 55,4% in BUKU 3 banks and 74,1% in BUKU 4 banks.  
Faktor-Faktor Tingkat Kelulusan Uji Sertifikasi Keahlian Akuntansi Dasar Nur Azmi Kolbi; Aniek Wijayanti; Andy Setiawan
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 4 No 2 (2020): JAS-PT Edisi DESEMBER 2020
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v4i2.333

Abstract

Penelitian dilakuan agar dapat mengetahui mengenai pengaruh antara motivasi dan metode pembelajaran dengan tingkat kelulusan Uji Sertifikasi Keahlian Dasar Akuntansi (USKAD). Pada penelitian ini motivasi diukur dengan variabel yaitu, motivasi prestasi, motivasi karir, motivasi kualitas dan motivasi belajar. Populasi pada penelitian ini merupakan mahasiswa Akuntansi S1 UPNVJ pengambilan sampel yang digunakan pada penelitian menggunakan metode purposive sampling yaitu pada mahasiswa yang telah mengikuti USKAD dengan jumlah responden sebanyak 80 orang. Data dikumpulkan menggunakan kuesioner dan diolah dengan menggunakan SPSS 25. Hasil pada penelitian ini menunjukan bahwa motivasi prestasi, motivasi karir, motivasi kualitas dan motivasi belajar tidak memiliki pengaruh yang signifikan pada tingkat kelulusan USKAD. Metode pembelajaran secara signifikan berpengaruh terhadap tingkat kelulusan USKAD. Kata Kunci: Motivasi, metode pembelajaran, kelulusan Uji Sertifikasi Keahlian Akuntansi Dasar
Penerapan Algoritma Supervised Learning untuk Klasifikasi Data Music Listening: Application of Supervised Learning Algorithm for Music Listening Data Classification Eri Mardiani; Nur Rahmansyah; Ira Kurniati; Andy Setiawan; Diah Widiastuti; Muhammad Ridwan; Muhammad Zidan Rosyid; Ari Febriansyah
MALCOM: Indonesian Journal of Machine Learning and Computer Science Vol. 3 No. 2 (2023): MALCOM October 2023
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/malcom.v3i2.879

Abstract

Perkembangan teknologi informasi semakin pesat hingga saat ini terus dikembangkan teknologi-teknologi terbaru, penggunaan data sebagai pengolahan kini semakin banyak diterapkan pada berbagai bidang, dengan penggunaan data dapat dilakukan perkembangan teknologi yang dapat meningkatkankan kualitas dan efisiensi, pengolahan data dapat diterapkan di semua bidang dan salah satunya adalah di bidang musik. Musik sudah menjadi bagian dari kehidupan manusia sehari-hari. Sudah banyak media-media yang menyajikan berbagai macam lagu dengan genre yang beragam pula mulai dari Pop, Jazz, Rock, R&B, dan genre-genre lainnya. Dengan  menggunakan data mining untuk mengolah data maupun menganalisis data-data musik kita dapat memprediksi keanekaragaman preferensi mendengarkan musik dan dengan menggunakan tools aplikasi Orange Data Mining dapat membantu masyarakat untuk mengetahui musik apa saja yang diminat dengan memprediksi melalui beberapa metode dalam tools orange, dengan Algoritma Naive Bayes memiliki tingkat akurasi yang lebih baik.
Influencing Firm Value: Profitability, Capital Structure, and Ownership in Indonesian Mining Companies Annisa Zalfa Nur Alya Hardiansyah; Andy Setiawan
Accounting Student Research Journal Vol 2 No 1 (2023): ASRJ - Maret 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i1.5845

Abstract

This study examines the impact of profitability, capital structure, and managerial ownership on firm value, with firm size as a control variable. The study population consists of mining companies listed on the Indonesia Stock Exchange between 2018 and 2021, with 100 samples obtained through purposive sampling. The analysis technique employed panel regression analysis. The results indicate that profitability and capital structure have a significant positive effect on firm value, while managerial ownership has a negative significant effect on firm value. These findings have implications for mining companies in Indonesia to focus on improving profitability to enhance firm value.
PELATIHAN PELAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS CLOUD BAGI PELAKU UMKM DI KECAMATAN CIPAYUNG Andy Setiawan; Dewi Darmastuti; Agus Maulana; Munasiron Miftah; Dwi Jaya Kirana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1584

Abstract

Sektor UMKM merupkan sektor usaha yang sangat membantu perekonomian di masa pandemi Covid-19. Para enterpreneur di sektor UMKM pada umumnya masih kesulitan melakukan pencatatan dan pelaporan keuangan usahanya. Hal ini menjadi salah satu faktor penyebab perkembangan usaha UMKM banyak yang gagal dalam pengembangan usahanya, bahkan sampai ada yang rugi dan menutup usahanya. Kami tim dosen program studi akuntansi UPN Veteran Jakarta bekerjasama dengan Pemerintah Kecamatan Cipayung, Kota Jakarta Timur mengadakan pelatihan kepada para pelaku usaha UMKM yang tergabung dalam komunitas Jakpreneur Jakarta Timur. Pelatihan ini bertujuan untuk memberikan pelatihan kepada peserta agar para peserta dapat melakukan pencatatan dan membuat laporan keuangan usahanya menggunakan aplikasi digital SIAPIK yang dapat diakses melalui handphone. Aplikasi SIAPIK ini adalah aplikasi yang disedikan oleh Bank Indonesia untuk para pengusaha sektor UMKM secara gratis.
Laporan Keberlanjutan yang Berkualitas: Peran Stakeholder Pressure dan Corporate Governance Mulyaji Dharmawan; Andy Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1377

Abstract

This is a quantitative research aimed at examining the influence of stakeholder pressure using the mechanisms of employees and shareholders, as well as corporate governance using the mechanisms of the board of commissioners and audit committees on the quality of sustainability reports. The study sample comprises 35 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018-2021. Secondary data from annual reports and sustainability reports accessible through the Indonesia Stock Exchange website and related entity websites were used in this research. The study employs a random effect model with panel data regression, and data processing was conducted using STATA version 16. Based on the test results, it was found that one variable of corporate governance mechanism, which is the Audit Committee, has a significant positive impact on the quality of sustainability reports. However, the Board of Commissioners did not exhibit a significant influence. As for the stakeholder mechanisms of Employees and Shareholders, they did not demonstrate a significant impact on the quality of sustainability reports.
SOSIALISASI BADAN USAHA MILIK DESA (BUMDES) BAGI PERANGKAT DESA BAROS Akhmad Saebani; Dewi Darmastuti; Agus Maulana; Andy Setiawan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 7: Desember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i7.6943

Abstract

Baros Village is a village located in Serang Regency, Banten. Baros Village is dominated as an agricultural area so that the economic activity of the majority of the population is in the agricultural and trade sectors. The education level of the majority of Baros villagers is high school graduates/equivalent and only approximately 5% of the population has a bachelor's degree. The weakness of Baros Village's economic activity is that there is no Village Original Income (Pendapatan Asli Desa/PADes). This is due to the absence of sources of village financial income that can be generated by operations from the village itself such as Village-Owned Enterprises (BUMDes), and also the lack of motivation and awareness of the village community to have BUMDes. In this community service activity, Baros Village officials will be given socialization and understanding of BUMDes. This activity was carried out by discussing the process of establishing and managing BUMDes by exploring the resources owned by Baros Village. With the socialization of BUMDes it is hoped that it can motivate village officials and communities to establish BUMDes and have an understanding of BUMDes governance so that in the end the Baros Village can generate Village Original Income (PADes), so that it can improve the welfare of the Baros villagers
COMPARISON OF KNN, NAIVE BAYES, DECISION TREE, ENSEMBLE, REGRESSION METHODS FOR INCOME PREDICTION Eri Mardiani; Nur Rahmansyah; Andy Setiawan; Zakila Cahya Ronika; Dini Fatihatul Hidayah; Atira Syakira
Jurnal Techno Nusa Mandiri Vol 20 No 2 (2023): Techno Nusa Mandiri : Journal of Computing and Information Technology Period of
Publisher : Lembaga Penelitian dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/techno.v20i2.4613

Abstract

Using the income classification dataset, we performed data analysis with the help of data mining to gather interesting information from the available data. Currently, data processing can be done using many tools. One of the tools that we use for data processing is the orange application. By using the dataset we looked at the welfare level ranging from marital status, school, gender, and from all fields related to income ranging from sales, to daily life to find out the income earned by employees or workers from several countries such as the United States, Cambodia, United Kingdom, Puerto-Rico, Canada, Germany, Outer US (Guam-USVI-etc). The purpose of this analysis is to determine the hourly income in one week that can affect the income classification. The classification technique uses various classification models, namely the K-Nearest Neighbor (KNN) algorithm model, Naïve Bayes, Decision Tree, Esemble Method and Linear Regression algorithm. The results of the analysis based on the test results of various algorithm models can be concluded that the best algorithm model for measuring workers' income is to use the Naive Bayes Decision. Analysis of variables based on Hours-per-Week and Capital-Gain affects Income Classification which determines whether the income earned is more than 50 thousand/50 K and the analysis results in a prediction of a person's income level.
Systematic Literature Review: Relevansi Kode Etik Profesi Auditor di Era Artificial Intelligence Maharani Titania; Andy Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3407

Abstract

The increasing use of artificial intelligence (AI) in auditing practices is driven by growing data complexity and volume, yet its adoption also raises ethical challenges related to algorithmic transparency, technological bias, data confidentiality, and auditor accountability. This study employs a systematic literature review approach with  meta-interpretation technique and a deontological perspective to evaluate the relevance of the five IESBA ethical principles-integrity, objectivity, professional competence and due care, confidentiality, and professional behavior-in AI-based audit environments. Literature searches were conducted through Google Scholar, Scopus, and ScienceDirect using the Publish or Perish application for the period 2018–2025. A total of 1,159 articles were identified, and after an inclusion-exclusion filtering process, 29 articles met the eligibility criteria. The findings indicate that these ethical principles remain normatively relevant as the foundation of the auditing profession; however, their application becomes increasingly ambiguous in AI-based auditing practice. Practical ethical issues such as algorithmic bias, lack of transparency, and risk of data leakage threaten auditor integrity, objectivity, and accountability. Furthermore, the absence of explicit regulations amplifies uncertainty regarding professional responsibility. Therefore, clarification of operational implementation, enhancement of auditors' technological competence, and strengthening of professional judgment over AI system outputs are necessary. This study concludes that the IESBA Code of Ethics does not require replacement of its fundamental principles, but rather clearer application guidance and regulatory support to ensure that AI-based auditing practices in the digital era remain ethical and trustworthy.
Co-Authors Agus Maulana Akhmad Saebani Amrie Firmansyah Aniek Wijayanti Annisa Zalfa Nur Alya Hardiansyah Ari Febriansyah Atira Syakira Bambang Hermanto Dewi Darmastuti Dewi Darmastuti Dewi Darmastuti Diah Widiastuti Dini Fatihatul Hidayah Dwi Jaya Kirana Ekawati Jati Wibawaningsih Eri Mardiani Fadli Ekaprima Ariansyah Ira Kurniati Maharani Titania Muhammad Ridwan Muhammad Rifki Muhammad Zidan Rosyid Mulyaji Dharmawan Munasiron Miftah Nur Azmi Kolbi Nur Ma'rifah Nur Rahmansyah Yongky Rangga Yuda Nugraha Zakila Cahya Ronika