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All Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets: Jurnal Akuntansi dan Pendidikan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development International Journal of Social Service and Research Interdisciplinary Social Studies Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Journal of Sustainable Community Service IIJSE Journal of Social Science Utilizing Technology Journal Of Economic Sciences (Ekuisci) Journal of Social Science Utilizing Technology
Acep Komara
Universitas Swadaya Gunung Jati
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI Komara, Acep; Ariningrum, Hardini
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.085 KB) | DOI: 10.33024/.v2i1.528

Abstract

This study is meant to test the effect of involvement variable, capability of personnelInformation System (IS), organization size, top management support and formalization to the systemuse and satisfaction of Accounting Information System (AIS) users as the surrogate of AISperformance. Besides, it is also meant to test the differences of AIS performance in relation to theusers education and training program, steering committee of IS and the independence of IS departmentlocation. This study is based on Sugiharto?s study (2001) with the change that lies on research focusi.e. at general ledger sub-system, research object, data processing analysis, and the instrument used tomeasure the satisfaction of AIS users. The research data are obtained by means of mail survey,enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83manufacturing business involved in this research showing the level of 24.93 % response out of 333population. The analysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann WhitneyU-test. The result of partial regression test shows that involvement variable, organization size, topmanagement support, and formalization have a significant effect to the users? satisfaction. Besides,involvement variable, capability, and top management support affect significantly to the use of AIS.Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AISperformance. Furthermore,coefficient of determination for users? satisfaction variable (Y 1) and thesystem use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is tobe found evidence that there is no difference of AIS performance in line with whether or not there is asteering committee, user training andeducation program, and the independence or dependence of theIS department. The result of the researchheralds three implications for the hereinafter research. First,some variables of organizational context and moderating variables require to be entangled. Second, itneeds exploration and definition of techniquesand approaches for user training and education program.Third, it needs elaboration of special purpose of the software developed by the respondents.Keyword : User Accounting Information System Satisfaction, User Accounting Information Use,UserInvolvement, Capability of Information System Personnel, Top ManagementSupport, Formalization of Information System Development, Organization Size.
Pengembangan Game Edukatif Berbasis Android Sebagai Media Pembelajaran Akuntansi untuk Meningkatkan Analysis Ability Mahasiswa Enceng Yana; Acep Komara; Aan Anisah
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.728 KB) | DOI: 10.25273/jap.v8i2.4916

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengembangkan media pembelajaran akuntansi berbantuan game edukatif berbasis android, sehingga dihasilkan media pembelajaran akuntansi berupa game edukatif  yang  valid, praktis dan efektif. Model yang digunakan dalam penelitian  pengembangan ini adalah ADDIE. Teknik Pengumpulan data yang digunakan adalah angket dalam hal ini berupa lembar validasi, angket respons mahasiswa, test dan studi dokumentasi. Adapun teknik analisa data yang digunakan adalah teknik deskriptif persentase. Hasil penelitian ini menunjukan media pembelajaran game eduktif yang dikembangkan valid, praktis dan efektif sesuai dengan tujuan penelitian serta mampu meningkatkan kemampuan analysis ability mahasiswa khususnya pada pokok materi rekonsiliasi bank.ABSTRACTThis research aims to develop accounting learning media assisted with android-based educational games, therefore, valid, practical and effective accounting learning media produced. The model used in this research development is ADDIE, while the techniques of data collection used are questionnaires in the form validation sheets, students' response sheets, tests, and documentation study. The technique of data analysis used is a descriptive percentage by changing the quantitative data to become percentage form. The results of this study indicate that the development of educational learning media is valid, practical, and effective, it is in accordance of the study and can improve students' skill in analyzing the ability especially on bank reconciliation subject.
MATURITY AND RELIGIOSITY IN SHAPING ACCOUNTING STUDENT’S PERCEPTION OF BUSINESS SCANDALS Wiwit Apit Sulistyowati; Agung Yulianto; Acep Komara
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5623

Abstract

Business scandals involving an accountant role lead to a drop in public confidence in the business and accountant profession. This study focuses on accounting student perception of the accounting scandal based on maturity factors and religiosity. This study uses simple random sampling technique and obtained a sample number of 283 students. Respondent answers were analyzed using structural equation modelling through SmartPLS. The study results proved that maturity factors and religiosity have a positive effect on accounting student perception regarding the impact of business scandals on the accounting profession. Maturity factors positively affect accounting student perception regarding the impact of business scandals on knowledge of business scandals, while religiosity negatively affects student perceptions, but it is not significant.
Pelatihan Pengelolaan Keuangan Pemuda Karang Taruna untuk Menunjang Usaha Produk Limbah Kulit Jok Di Desa Wanasalam Kabupaten Majalengka Acep Komara; Enceng Yana; Sandi Nasrudin Wibowo
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.721 KB) | DOI: 10.31949/jb.v4i1.4176

Abstract

Wanasalam Village is one of the villages in Majalengka Regency, West Java, with various potential resources. One of the resources owned by Wanasalam Village is the existence of youth organizations that are active in carrying out social and economic activities. One of the things the youth group works on in Wanasalam Village is the use of upholstery leather waste which is used to be processed into creative industrial products that have economic value. However, production activities carried out by Karang Taruna members have not optimally carried out bookkeeping or financial management so that they often experience problems in knowing the performance of economic activities carried out. Based on this, the community service team at Universitas Swadaya Gunung Jati conducted SME-based financial management training activities. Lecture methods, discussion methods and demonstrations are training methods used in community service activities. This service activity focuses on increasing knowledge and skills in managing finances for economic activities carried out. The result of this activity is that youth members are able to apply simple financial management to economic activities carried out by their organization.
Social Learning Theory dalam Pemodelan Pengembangan Wisata Embung Sarwadadi Kecamatan Talun Kabupaten Cirebon Mukarto Siswoyo; Acep Komara; Dedi Muhammad Siddiq; Yandi Putra Pratama; Indah Lestari
Jurnal Inspirasi Bisnis dan Manajemen Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jibm.v6i2.7617

Abstract

Abstract.  This paper aims to explore the tourism potential of the Sarwadadi reservoir lake located in Sarwadadi Village, Talun District, Cirebon Regency, and recommends a model for its development. Three models of reservoir development in the Special Region of Yogyakarta or Daerah Istimewa Yogyakarta (DIY), namely, Nglanggeran Reservoir, Tonogoro Reservoir and Langensari Reservoir are used as models. The research data were collected qualitatively by conducting interviews with the Head of Sarwadadi Village and two Sarwadadi community leaders and observations at the Sarwadadi Reservoir Lake location, as well as interviews with the managers of three reservoir lakes in DIY and observations at the three reservoirs. This research found that the partnership patterns between village, sub-district and district governments, village communities and civil society groups in the management of the Nglanggeran Reservoir Lake in DIY brings the Nglanggeran Reservoir Lake to be an exemplary model. Through the engagement of stakeholders of the Nglanggeran Reservoir in accordance to their main tasks and functions, Nglanggeran Reservoir’s managers are able to enhance the economic welfare of the local people. Keywords: Social Learning Theory; tourism development; Sarwadadi Reservoir Lake Abstrak. Paper ini bertujuan untuk mengeksplorasi potensi embung yang terletak di Desa Sarwadadi Kecamatan Talun Kabupaten Cirebon, serta merekomendasikan model pengembangannya. Tiga model pengembangan embung di Daerah Istimewa Yogyakarta (DIY), Embung Nglanggeran, Embung Tonogoro dan Embung Langensari dijadikan sebagai model. Data riset ini dikumpulkan secara kualitatif dengan melakukan wawancara kepada Kepala Desa Sarwadadi dan dua tokoh masyarakat Sarwadadi dan observasi ke lokasi Embung Sarwadadi, serta wawancara dengan pengelola tiga embung di DIY sekaligus observasi terhadap tiga lokasi embung tersebut. Riset ini menemukan bahwa pola kemitraan (partnership) antara pemerintah desa, kecamatan maupun kabupaten, masyarakat desa dan kelompok masyarakat civil (civil society group) dalam pengeloaan Embung Nglanggeran membawa Embung Nglanggeran sebagai model yang patut dicontoh. Dengan keterlekatan para stakeholder, pengelola Embung Nglanggeran berhasil membawa kesejahteraan ekonomi bagi warga sekitar.  Kata kunci: Social Learning Theory; Pengembangan Wisata; Embung Sarwadadi.
Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model Luluk Muhimatul Ifada; Acep Komara
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.8454

Abstract

AbstractThe aim of this research is to find out the current changes in the accounting professional landscape,that is the digitization of the accounting profession and the importance of digital literacy to deal with it, and how the technology adoption model mediates this relationship. Auditors at the Public Accounting Firm (KAP) Central Java Indonesia became the object of this study, a total of 21 Public Accounting Firms. This study uses purposive sampling method with sampling criteria respondents having work experience as an auditor for more than 3 years. Data collection uses a questionnaire distributed via Google from and paper. Multiple regression analysis is used in hypothesis testing, by testing the validity, reliability and classical assumption tests. The results of the study show digital literacy has a beneficial and significant impact on digitization in the accounting profession. Digital literacy, on the other hand, has no effect on technology adoption models. In addition, the Technology adoption model has a beneficial and significant impact on digitization in the accounting profession. Accountants should improve their digital literacy using thetechnology adoption model to make effective, accurate and relevant accounting judgments. This research has a novelty in the concept of mediating the technology adoption model in increasing the effect of digital literacy on the accounting profession in the context of Public Accountant auditors.Keywords: Accounting profession; Digitalization; Digital literacy; Technology adoption models.AbstrakTujuan dari penelitian ini adalah untuk mengetahui perubahan lanskap profesional akuntansi saat ini yaitu digitalisasi profesi akuntansi dan pentingnya literasi digital untuk menghadapinya, serta bagaimana model adopsi teknologi memediasi hubungan tersebut. Auditor di Kantor Akuntan Publik (KAP) Jawa Tengah Indonesia menjadi objek pada penelitian ini, sejumlah 21 Kantor Akuntan Publik. Penelitian ini menggunakan metode purposive sampling dengan kriteria pengambilan sampel responden memiliki pengalaman kerja sebagai auditor lebih dari 3 tahun.  Pengumpulan data menggunakan kuesioner yang di sebarkan melalui google from maupun hardcopy. Analisis regresi berganda digunakan dalam uji hipotesis, dengan melakukan pengujian validitas, reliabilitas dan uji asumsi klasik. Hasil penelitian menunjukkan literasi digital memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Literasi digital, di sisi lain, tidak berpengaruh pada model adopsi teknologi. Selain itu, model adopsi Teknologi memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Akuntan harus meningkatkan literasi digital mereka menggunakan teknologi dalam pemeriksaan akuntansi yang efektif, akurat, dan relevan. Penelitian ini memiliki kebaruan dalam konsep mediasi Model Adopsi Teknologi dalam meningkatkan pengaruh literasi digital terhadap profesi akuntansi dalam konteks auditor Akuntan Publik.Kata Kunci: Digitalisasi Profesi Akuntansi; Literasi Digital; Model Adopsi Teknologi.
The Effect of Environmental Costs, Environmental Disclosure, Environmental Performance, and Profitability on Firm Value Ega Fristianti; Novi Novi; Acep Komara
Journal Research of Social Science, Economics, and Management Vol. 3 No. 10 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i10.645

Abstract

A company's worth is a key metric for maintaining its competitiveness in the face of fierce industry rivalry. The purpose of this study is to examine how firm value is impacted by environmental costs, environmental disclosure, environmental performance, and profitability. The study was conducted on companies listed on the Indonesia Stock Exchange from 2018 to 2022, employing purposive sampling to select 10 companies. Panel data regression analysis using Eviews 12 software was employed to test the hypotheses. The findings suggest that Environmental Costs do not influence Firm Value, whereas Environmental Disclosure and Environmental Performance do impact Firm Value. However, Profitability was found to have no effect on Firm Value. Based on the results of statistical tests and based on the discussion described in the previous chapter, the conclusions of this study are as follows: Environmental Cost does not affect firm value in industrial and chemical sector companies. The nature of environmental accounting disclosure is still voluntary.
Pelatihan Pengelolaan Keuangan Pemuda Karang Taruna untuk Menunjang Usaha Produk Limbah Kulit Jok Di Desa Wanasalam Kabupaten Majalengka Acep Komara; Enceng Yana; Sandi Nasrudin Wibowo
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.4176

Abstract

Wanasalam Village is one of the villages in Majalengka Regency, West Java, with various potential resources. One of the resources owned by Wanasalam Village is the existence of youth organizations that are active in carrying out social and economic activities. One of the things the youth group works on in Wanasalam Village is the use of upholstery leather waste which is used to be processed into creative industrial products that have economic value. However, production activities carried out by Karang Taruna members have not optimally carried out bookkeeping or financial management so that they often experience problems in knowing the performance of economic activities carried out. Based on this, the community service team at Universitas Swadaya Gunung Jati conducted SME-based financial management training activities. Lecture methods, discussion methods and demonstrations are training methods used in community service activities. This service activity focuses on increasing knowledge and skills in managing finances for economic activities carried out. The result of this activity is that youth members are able to apply simple financial management to economic activities carried out by their organization.
TURTLE CONSERVATION CAMPAIGN AS A TOURIST ATTRACTION FOR BALI Sulistiyowati, Lisa Harry; Fatimah, Siska Ernawati; Komara, Acep; Mahadianto, M. Yudi; Saha, Sanchita; Rahmatika, Dien Noviany
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.572

Abstract

Most sea turtle species around the world are threatened with extinction. The threat of sea turtle extinction is largely caused by humans for consumption, souvenirs, trade, medicine and religious activities as well as for commercial purposes such as the sale of eggs, meat and shells. This human behavior is threatening sea turtle populations. Preventing the decline of these threatened sea turtle populations requires changes in human behavior that are educated through conservation campaigns. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 25 participants consisting of 10 students and 15 lecturers. Sea turtle conservation is one of the community's efforts to preserve the environment and sea turtle habitat for the survival of sea turtles
THE ROLE OF MEDIA COVERAGE ON THE INFLUENCE OF CORPORATE GOVERNANCE, RISK MANAGEMENT DISCLOSURE, AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT IN TRANSPORTATION COMPANIES LISTED IN THE INDONESIAN RUPIAH Prisela, Prisela; Rahayu, Putri; Komara, Acep
International Journal of Social Service and Research Vol. 4 No. 7 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i7.817

Abstract

This study aims to investigate the impact of media attention, corporate governance, risk management disclosures, and financial crises on the real profit management practices of the transportation industry on the Indonesia Stock Exchange (IDX) in 2020 and 2022. This study uses secondary data and targeted sampling techniques. The transportation industry's annual financial statements 2020-2022 and business reports available on the IDX website were used in this study. The independent variables, UDD, KA, RMD, MC, and FD, simultaneously had a significant effect on REM, according to a significance value of F of 0.021 or less than the probability value (p-value) of 0.05 (0.021  0.05). The results of this study imply that larger boards may be less likely to engage in profit management, especially in the transportation sector. This indicates that the ability of the audit committee to mitigate real-based profit management may be limited. Media publicity has no effect on real profit. Moreover, longitudinal studies on the effects of financial crisis on profit management could provide insights into how different phases of crises impact profit management over time.
Co-Authors Aan Anisah Adella, Resso Panji Agung Yulianto Agung Yulianto Ahmad Syifaudin Ait Novatiani alayda, wulan Amanda, Lisani Andi Niryanto, Muchamad Anna Sumaryati Arinal Muna Astillero, Marlon Rael Atmaja, Mohamad Apri Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Azizah, Atiyatul Nur Afriayani Bahirah, Siti Bilqis Belo, Joao Dedi Muhammad Siddiq Dien Noviany Rahmatika Ega Fristianti Enceng Yana Enjellina, Dina Erlina Erlina Evi Octavia fatimah Fatimah Fauzan, Raihan Fristianti, Ega Gustriani, Alva Hardini Ariningrum Indah Lestari Isqifaradillah, Chintia Krisnanto Krisnanto Kuswendang, Wiwi Luluk Muhimatul Ifada Machmuddah, Zaky Mahadianto, M. Yudi Mardiyani Mardiyani Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Mukarto Siswoyo Mu’min, Amatul Natia, Nia Nophiyanti, Alin Novi Novi Novi Novi Nugraha, Ari Prisela, Prisela Putri, Alfina Naufali Raden Mohamad Herdian Bhakti Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Rhamdani, Eka Wulan Riana, Nais Rima Rachmawati Rina Destiana Risdiana, Reka Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Salsabilah, Shafira Sandi Nasrudin Wibowo Saputra, Zidan Restu Saputri, Alselina Saputri, Dea Amanda Adi Savira, Agnes Dea Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Sulistiyowati, Lisa Harry Suryanto, Beni Syafina, Lala Aulia Tika Septiani Utami, Syita Dwi Wijaya, Steven Natanael Wiwit Apit Sulistyowati Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi zahra salsabila