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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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Capital Market Reaction To The Announcement Of Fuel Price Increase On Stock Returns Of Lq 45 Transportation Sub-Sector In 2023 Erlina, Erlina; Azahra, Nelly Meinissa; Komara, Acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 3 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i3.95

Abstract

The research was conducted to find out the reaction of the capital market to the rise in BBM in transportation and logistics sector companies listed on the Indonesian Stock Exchange. This study is an event study or event that arises directly from the rise in the price of oil (BBM) on October 1, 2023, against the market reaction based on the actions of transportation and logistics companies. Abnormal Return and Trading Volume Activity are variables used to analyze reactions. The data collection method used in this research is the Quantitative Data Method. Observations were conducted for 5 days before and 5 days after the BBM rise on October 1, 2023, using the Wilcoxon Signed Ranks test with a sample of 10 companies and a data test of 110. On the test results, there were abnormal differences in return and trading volume activity before and after the rise in BBM prices, the results could help market participants understand market dynamics, find investment opportunities, and manage risk. With a rise in sales, this means investors respond to events so that the markets react. The findings support the theory of signals because investors see the announcement of a BBM rise as a signal that can affect the stock price.
Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable Maulidah, Diva; Ristiani, Lia; Saputri, Alselina; Komara, Acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.109

Abstract

We realize that accounting information is very important for MSMEs today in the era of digitalization, where this research aims to obtain empirical evidence of variables that can influence it. The total research population was 50 MSMEs in the city of Cirebon and the sample was 40 MSMEs because of the population of 50 MSMEs that had used computerization, there were 40 MSMEs. The purposive sampling method was chosen to determine the sampling technique. The data analysis technique uses Moderated Analysis Regression (MRA). The conclusion that can be shown is as follows: the use of accounting information can be influenced by accounting knowledge or accounting training. The owner's education does not affect the use of accounting information. The use of accounting information can also be influenced by business size/scale of business. Environmental uncertainty can strengthen the influence of accounting knowledge on the use of accounting information. Environmental uncertainty cannot strengthen the effect of accounting training. The results of this research can be used as a reference for MSMEs to be motivated to use accounting information to improve MSME performance.
The Effect Of Current Ratio (CR) And Net Profit Margin (NPM) On Stock Price (Case Study Of Automotive Subsector Manufacturing Companies Listed On The Idx In 2020-2022) saadah, naellus; alayda, wulan; komara, acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.114

Abstract

A profitable company's stock price will rise, and vice versa. The stock market price reflects the state of the business. Fundamental analysis is one kind of analysis that is done to understand how stock prices are formed. The purpose of this study is to analyze the factors that affect stock prices. In this study, the internal factors used are the Current Ratio (CR) and Net Profit Margin (NPM). Secondary data for this study comes from the annual or annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the automotive manufacturing subsector from 2020 to 2022. The sampling method is purposive, which means that the sample is selected non-randomly, and adjusted to the problem or research objectives. This study uses secondary data in the form of annual financial reports totaling 11 samples from automotive subsector manufacturing companies listed on the IDX for the 2020-2022 period.  The results showed that the Current Ratio (CR) regression coefficient value was -0.011. This shows that the Current Ratio variable has a negative and significant effect on stock prices. Net Profit Margin (NPM) of 0.522 indicates that the Net Profit Margin variable has a positive and significant effect on stock prices.
Fostering Motor Vehicle Tax Compliance Through Tax Determinant: with Tax Awareness as a Mediating Variable Savira, Agnes Dea; Azis, Hellen Nadya Putri; Komara, Acep; Syifaudin, Ahmad
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1060

Abstract

This study aims to examine the determinants that influence motor vehicle tax compliance in Cirebon and nearby areas, with tax awareness as a mediating variable. This study analyse the influence of tax information dissemination, tax knowledge requirement, and tax sanction on taxpayer compliance. Quantitative methods were used to gather primary data from 405 respondents through questionnaires. The collected data were analyse using the PLS-SEM technique to investigate the relationship between variables, including the impact of mediation. The results showed that tax information dissemination, tax knowledge requirement, and tax sanction have a significant influence on motor vehicle tax compliance. This study provides practical implications for regional tax authorities, emphasizing the importance of continuous education and socialization, as well as improvements in tax sanction regulations aligned with Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments. This study contributes to the literature by including tax awareness as a mediating construct in the tax compliance model and considering recent policy developments, such as the additional tax levied (Opsen) on motor vehicles. Future research is recommended to expand geographic regions coverage and explore the impact of perceived fairness and overall impact on tax compliance.
The Impact of CSR and Profitability on Firm Value: Evidence From IDX-Listed Mining Companies (2020-2023) Rahayu, Peby; Yanuar, Tendi; Komara, Acep
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.v8i5.3347

Abstract

Purpose: This study aims to analyze the effect of CSR and profitability on firm value in the mining sub-sector listed on the IDX for the period 2020-2023. Design/methodology/approach: The research method used a quantitative approach with multiple linear regression analysis on a sample of 25 companies. Firm value as the dependent variable was measured using PBV, while the independent variables included CSR, which was measured using the CSR Disclosure Index in accordance with the 2021 GRI Standards, and profitability, which was measured using ROA. Findings: The findings explain that CSR does not have a significant impact on company value, profitability has a negative and significant impact on company value, and company size as a control variable also has a negative impact on company value. Research limitations/implications: The limitations of this study are that it only covers companies operating in the mining sector listed on the Indonesia Stock Exchange (IDX) and only uses two independent variables and one control variable, namely CSR, profitability, and company size. Practical implications: This study shows that these two factors do not always have a positive impact. These results highlight the importance of market perceptions of sustainability and corporate governance in promoting sustainable economic development Originality/value: This study confirms that economic growth and development in Indonesia's mining sector is not only determined by corporate profits and size, but also by market perceptions of sustainability and corporate governance. Therefore, concrete incentives are needed for companies to implement CSR, investment assessments that consider sustainability aspects, and policies that promote efficiency and corporate governance in large companies. Paper type: Research paper
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
From Paper to Pixels: The Influence of Digital Accounting Tools on Financial Practices and Performance of Indonesian MSMEs Atmaja, Mohamad Apri; Saputra, Zidan Restu; Komara, Acep; Muna, Arinal
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8285

Abstract

This study assesses whether perceived ease of use, perceived usefulness, perceived trust, and perceived security can influence an individual's increased intention to use financial reporting services using a digital accounting application. This study employs a qualitative approach, utilizing a direct sampling method through an interview process that lasts approximately 10 minutes and is recorded live in audio format. The following procedure is the audio that was transcribed and included in the article. The target population of this study was 20 MSMEs engaged in services, sales, culinary, and food and beverage (F&B). The sampling technique used was snowball sampling. With this sampling, researchers were able to search for data with a small number of respondents who had met the research criteria, with the resulting sample containing as many as 20 respondents. The results of the study indicate that perceived ease of use, perceived usefulness, perceived trust, and perceived security can significantly influence an individual's intention to use financial reporting services using a digital accounting application. Specifically, perceived ease of use and perceived usefulness have a positive impact, indicating that better financial understanding is met with a higher tendency to adopt digital financial services. However, these findings also highlight the need to increase knowledge in preparing good and correct financial reports, especially among micro and small-scale entrepreneurs.
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 Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX) Syafina, Lala Aulia; Bahirah, Siti Bilqis; Komara, Acep
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.  
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.
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