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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

Author-ID : 3709661

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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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

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

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

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

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. Â 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 Reservoirâ€™s managers are able to enhance the economic welfare of the local people.Â Keywords: Social Learning Theory; tourism development; Sarwadadi Reservoir LakeÂ 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. Â 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

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.

Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District Moh Yudi Mahadianto; Syita Dwi Utami; Acep Komara; Tika Septiani
EAJ (Economic and Accounting Journal) Vol 6, No 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p222-231

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.

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

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.

The Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX) Lala Aulia Syafina; Siti Bilqis Bahirah; Acep Komara
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.235

This study aims to determine the effect of tax planning, tax avoidance, and profit management on company value in food and beverage companies. This research uses quantitative approach method. The object of research in this study is the financial statements of manufacturing companies in the Food & Beverage industry subsector for the 2019-2023 period which are still listed on the IDX in 2023. The sample of this study was 19 companies. This research data collection technique uses documentation techniques. Data processing in this study used the Eviews application version 12. The results of this study are that tax planning has a significant effect on company value, tax avoidance does not affect on company value, profit management does not affect company value. Based on the results of data analysis in this study, tax planning significantly affects company value. Proper tax planning for a company will increase profits, minimize the tax burden to be paid, and attract the attention of investors because it guarantees the company gets maximum profits and pays maximum dividends, can increase company value. Tax avoidance does not affect on the value of the company.

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

Co-Authors Aan Anisah Agung Yulianto Agung Yulianto Ahmad Syifaudin alayda, wulan Amanda, Lisani Andi Niryanto, Muchamad Arinal Muna Astillero, Marlon Rael Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Azizah, Atiyatul Nur Afriayani Belo, Joao Dedi Muhammad Siddiq Dien Noviany Rahmatika Ega Fristianti Enceng Yana Enjellina, Dina Erlina Erlina fatimah Fatimah Fauzan, Raihan Gustriani, Alva Hardini Ariningrum Indah Lestari Isqifaradillah, Chintia Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Luluk Muhimatul Ifada Mahadianto, M. Yudi Mahadianto, Moh Yudi Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Mukarto Siswoyo Mu’min, Amatul Natia, Nia Nophiyanti, Alin Novi Novi Nugraha, Ari Prisela, Prisela Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Riana, Nais Rina Destiana Risdiana, Reka Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Salsabilah, Shafira Sandi Nasrudin Wibowo Saputri, Alselina Saputri, Dea Amanda Adi Savira, Agnes Dea Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nurjanah Sri Rahmawati Srisuk, Prattana Sulistiyowati, Lisa Harry Suryanto, Beni Syita Dwi Utami tika septiani Wijaya, Steven Natanael Wiwit Apit Sulistyowati Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi

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