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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 Journal of Social Research 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 Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service 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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Factors Affecting the Implementation of Green Banking Technology: Evidence from Digital Banking in Indonesia Rahman, Faisal Fajri; Kuswendang, Wiwi; Komara, Acep; Muna, Arinal
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 5 (2025): September 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i5.3348

Abstract

Purpose: This study aims to investigate the factors that influence the adoption of digital banking, with the ultimate goal of increasing the acceptance of green banking technology. Design/methodology/approach: This study employs a mixed-methods approach, involving a survey of 466 digital banking users analyzed using SmartPLS 4.0. This data is strengthened through in-depth interviews with 30 respondents regarding the intention to use digital banking. Findings: The study's findings revealed that Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) have a positive influence on the intention to use green banking technology, mediated by User Satisfaction (US). Then, Perceived Value (PV) has a positive influence on the Intention to Use Green Banking Technology, and the role of Trust has the most significant positive influence. Research limitations/implications: This study has limited generalizability to its population sample due to the random data collection and lack of focus on specific user groups. Practical implications: This study demonstrates that the adoption of digital banking significantly reduces carbon emissions contributing to global warming by minimizing paper use and waste. Originality/value: This research can serve as a basis for developing more effective green banking policies, thereby encouraging sustainable economic growth in developing countries. Paper type: Research paper
Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District Mahadianto, Moh Yudi; Utami, Syita Dwi; Komara, Acep; Septiani, Tika
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

Abstract

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 Impact of Lending Growth and Financial Statistics on Bank Profitability : The Moderating Role of Credit Risk Salsabila, Zahra; Rhamdani, Eka Wulan; Putri, Alfina Naufali; Komara, Acep
International Journal of Business, Economics, and Social Development Vol. 5 No. 2 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i2.617

Abstract

The purpose of this study was to examine the effect of Lending Growth, BOPO, and CAR on Banking ROA with NPL as a moderating variable. The problem contained in this study is that there is a gap between the value of theory and the value of real practice based on the factors that create variations in ROA value. Indonesian banking companies for the period 2018-2022 published on the IDX website are used as the research population in this study. Selection of research samples through purposive sampling to obtain 19 companies. Panel Data Regression Analysis is a data analysis process that processes data using the Eviews 12 program. The level of loan, BOPO, and CAR are assumed to have an effect on bank profitability in this analysis. The effect of credit risk ratio amplifies the impact on the level of lending, BOPO, and CAR on profitability. The results of data analysis contain the statement that bank profitability can be influenced by lending and BOPO, but cannot be influenced by CAR. Similarly, the role of credit risk cannot moderate the effect of CAR on ROA but can weaken the effect of lending and BOPO on bank ROA.
Financial Performance Evaluation: The Role of ROA and ROE in Increase Company Value Nurjanah, Siti; Wijaya, Steven Natanael; Komara, Acep; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol. 6 No. 2 (2025)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.916

Abstract

This research aims to evaluate the financial performance of companies that go public in the banking sector by prioritizing the role of profitability variables in determining the value of the company. The indicators used are ROA and ROE which are important indicators used to measure the level of profitability and efficiency of a company in managing its assets and equity. In this study, quantitative data was obtained from the financial statements of several banks listed on the Indonesia Stock Exchange (IDX) in a certain period. To test the relationship between Return on Assets (ROA), Return on Equity (ROE), and company value, multiple regression analysis was used. The results show that ROA has a significant effect on company value, while ROE does not show a significant influence. These findings emphasize the importance of the role of banking management in optimizing ROA to increase the company's value in the eyes of investors.
The Effect of Environmental Costs, Environmental Disclosure, Environmental Performance, and Profitability on Firm Value Fristianti, Ega; Novi, Novi; Komara, Acep
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.
Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model Ifada, Luluk Muhimatul; Komara, Acep
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.
Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan Novatiani, Ait; Rachmawati, Rima; Octavia, Evi; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9282

Abstract

The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.
Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Tanggung Jawab Perusahaan Bank di Indonesia Machmuddah, Zaky; Sumaryati, Anna; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9418

Abstract

This study aims to empirically test the influence of financial performance as proxied by return on assets and leverage on corporate social responsibility (CSR) disclosure and is strengthened by company size. This research is important because the object of this research is banking companies which have a crucial role in considering environmental issues in providing credit. Even though banking companies are notdirectly involved in environmental damage issues. The object of this study is banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample in this study was 21 banking companies selected using a purposive sampling technique and the sample years of these companies were notconsecutive so that 115 observational data were obtained. The analysis technique in this research uses WarpPLS version 7.0. The results of this research show that leverage has a positive influence on corporate social responsibility and company size plays a role in strengthening this influence. However,profitability does not have a positive influence on corporate social responsibility, while company size strengthens this influence. The implication of this research is the importance of corporate social responsibility disclosure which is supported by leverage and company size for the survival of the company.
The Effect of Debt to Equity Ratio and Total Asset Turnover on Return On Asset in Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023 Mardiyani, Mardiyani; Komara, Acep; Adella, Resso Panji; Audah, Taufan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3460

Abstract

Purpose: The research effort is designed to assess the interdependency among the variables specifically, the Debt-to-Equity Ratio (DER) and Total Asset Turnover (TATO) to establish their collective impact on the dependent variable, Return on Assets (ROA). The scope is limited to an examination of financial data from IDX-listed property and real estate entities throughout the three-year timeframe between 2021 and 2023. Design/methodology/approach: The research employed SPSS (version 26) to conduct the necessary preliminary analyses. These included checks for normality, autocorrelation, multicollinearity, and heteroscedasticity, which are the standard statistical assumptions. The study's hypotheses were evaluated through multiple linear regression analysis, incorporating necessary t-tests and F-tests. The choice of a purposive sampling method was justified on the grounds that it enables the inclusion of only those samples that are most relevant and directly contribute to addressing the specific aims of the investigation. Findings: A powerful statistical association was identified, indicating that the Return on Assets (ROA) is largely contingent upon the interplay between a firm's Debt-to-Equity Ratio (DER) and its Total Asset Turnover (TATO). This implies that strategic financial decisions such as managing debt to enhance asset utilization and fulfill financial commitments, as indicated by DER, and maximizing revenue and profit generation from assets, as represented by TATO play a direct role in shaping ROA, which serves as a critical indicator of a firm's profitability. Research limitations/implications: Data collection was strictly confined to the 2021–2023 observation timeframe, with figures sourced entirely from property and real estate firms trading on the Indonesia Stock Exchange (IDX). As a consequence of this focus, the generalizability of the results is inherently constrained; the findings may not be reliably applied to other industrial sectors or alternative time periods. This methodological limitation stems from the acknowledged variance in financial structures, operational models, and distinct market environments that differentiate industries and change significantly across historical eras. Practical implications: The study's findings can serve as a foundation for financial decisions made by investors and business management, especially when it comes to controlling debt and actions that boost profitability. Originality/value: The findings from this investigation are anticipated to enhance academic understanding of managerial performance, particularly by detailing how Debt-to-Equity Ratio (DER) and Total Asset Turnover (TATO) exert influence on Return on Assets (ROA) specifically among property and real estate companies. Paper type: Research Paper
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

Abstract

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.  
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 Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Azizah, Farhatul Belo, Joao Dedi Muhammad Siddiq Dien Noviany Rahmatika Ega Fristianti Enceng Yana Erlina Erlina Evi Octavia Fauzan, Raihan Fristianti, Ega Gustriani, Alva Hardini Ariningrum Indah Lestari Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Luluk Muhimatul Ifada Machmuddah, Zaky Mahadianto, M. Yudi Mardiyani Mardiyani Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Mukarto Siswoyo 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 Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Samsiah, Samsiah Sandi Nasrudin Wibowo Saputri, Alselina Savira, Agnes Dea Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Sulistiyowati, Lisa Harry Suryanto, Beni Tika Septiani Utami, Syita Dwi Wahdiat, Irwan S. Wijaya, Steven Natanael Wiwit Apit Sulistyowati Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi zahra salsabila