Article Per Year (5 Year)
p-Index From 2021 - 2026
8.067
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi IIJSE Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Optimization Of Fixed Assets Through State Property Management (Study At The Indonesian Center For Agricultural Biotechnology And Genetic Resources Instrument Standard Testing) Lutfi, Lutfi Padhil; Indupurnahayu, Indupurnahayu; Aminda, Renea Shinta
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v13i2.1512

Abstract

This study aims to analyze:1) Implementation of fixed asset utilization, 2) Implementation of accuracy and precision of fixed asset inventory, 3) Strategy of fixed asset security and maintenance procedures, 4) Implementation of fixed asset administration applied to the optimization of fixed assets through state property goods administration. The method used is descriptive case study with a qualitative approach. The results of the study show: 1) The management and utilization of state property assets at BBPSI Biogen have shown progress but are not yet fully optimized. Challenges include incomplete asset mapping and limited third-party collaboration. However, the Use Status Determination and rental-based asset utilization have been carried out in compliance with regulations, contributing to increasing Non-Tax State Revenue. Supervision and control are conducted regularly, supporting efficient management. 2)Inventory activities are well-organized, with no abandoned assets, proper labeling (codification), and clear records—though inventory updates for machinery are hampered by limited human resources. 3)The security and maintenance strategies for state property are fairly optimal, incorporating administrative, physical, and legal safeguards. Maintenance is carried out in a scheduled and documented manner, preventing loss and damage. 4)Overall, the administration of assets has been systematic, transparent, and aligned with Government Accounting Standards, positively impacting the optimization of fixed asset management.
The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target Sofianti, Evin; Indupurnahayu; Aminda, Renea Shinta; Lysandra, Shanti
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.7669

Abstract

This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.
Determination of Financial Indicators on Tax Avoidance through Transfer Pricing on Energy Companies Setyawan, Widyatmanto; Indupurnahayu; Aminda, Renea Shinta
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.7704

Abstract

The main problem of the study is about variables in company size and their effect on tax avoidance. Compared to the results when transfer pricing moderates. The focus of the analysis in this is on company size, receivables, debt, costs, profits against tax avoidance through transfer pricing. The study used quantitative methods with secondary data. Data collection through interview techniques and documentation data collection by recording or collecting data on energy companies listed on the IDX for 2018-2022. From a population of 82 companies, a sample of 52 companies was obtained using purposive sampling according to criteria. The data was tested with panel data regression model data using Chow Test and Hausman Test techniques, and also used E-views application. The results of the study found that financial indicators in energy companies, namely: Company Size, receivables, debts, costs, and profits have a significant positive influence on tax avoidance, and when transfer pricing moderates it has a positive affects the financial performance of energy companies on tax avoidance.
The Influence of Leadership, Personality, Competence, and Spirituality on Employee Performance Bogor Islamic Hospital Wijaya, Gumelar Adi; Indupurnahayu; Putra, Awang Darmawan; Sofianti, Evin
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.8315

Abstract

Three aspects of intelligence are intellectual intelligence by optimizing their intellect, emotional intelligence by building feelings and desires in order to encourage individuals to always be better, and spiritual intelligence by building strong faith so that they have high productivity. This study aims to analyze the influence of leadership, personality, competence, and spirituality on the performance of Bogor Islamic Hospital employees. This study used quantitative methods using questionnaires as a data collection tool from 80 respondents with various employee characteristics. Based on the results of the analysis, it is known that the significance value for the influence of X1, X2, X3, and X4 on Y is 0.000 < 0.05 and the F value is calculated at 84.149 > F table 2.490 so that it can be concluded that H5 is accepted which means that the influence of leadership, personality, competence, and spirituality simultaneously affects the performance of Bogor Islamic Hospital employees. The managerial implications of this study are that it can prove empirically the influence of leadership, personality, competence and spirituality on employee performance and as a reference in designing strategies and decision-making processes in hospital development.
The Influence of Work Culture Motivation, Job Satisfaction on Employee Performance with the Remuneration System as a Moderator Variable of Ibn Khaldun University Bogor Septianti, Ajeng; Indupurnahayu, Indupurnahayu; Ramly, Amir Tengku; Sofianti, Evin
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.10029

Abstract

The problems are about employee performance analysis based on motivation, work culture, satisfaction, moderated by the remuneration system. The purpose of the study was to find out the remuneration system affects motivation, culture, and job satisfaction on employee performance at Ibn Khaldun University Bogor. This study uses a quantitative descriptive method. Data collection used a questionnaire with a sample of 90 educator employees at Ibnu Khaldun University Bogor. This analysis uses multiple linear regression. The results of the study were that work motivation had a significant effect on employee performance, work culture had a significant effect on employee performance, job satisfaction did not have a significant effect on employee performance, and work motivation had a significant effect on employee performance after interacting with remuneration variables. Work culture has a significant effect on employee performance after interacting with remuneration variables. Job satisfaction has a significant effect on employee performance after interacting with remuneration variables. The results of this study show that motivation, work culture affect performance, while motivation does not affect employee performance.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Periode 2019-2022) Anand, Syakira Rezky; ., Indupurnahayu; Riani, Desmy
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2045

Abstract

This research aims to determine the effect of company size, probability and size of the public accounting firm on audit delay in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2019-2022 period. Quantitative research methods and descriptive statistical analysis with a population of 55 companies, observation period is 4 years, with a sample of 9 companies with 36 financial reports (according to the criteria). Data analysis used E-Views 12 software. The results showed that company size, profitability and the size of the public accounting firm silmutaneously influenced audit delay. Partially, the company size variable has a significant negative effect on audit delay. Partially, the company size variable has a significant negative effect on audit delay, and the profitability variable. The size of the public accounting firm, does not have a significant effect on audit dela
ANALISIS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA (STUDI KASUS PADA DESA CIBITUNG WETAN) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Septianingsih, Pindi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 1 (2021): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i1.4589

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui proses penggunaan Dana Desa yang dilakukan oleh pihak pemerintah Desa Cibitung Wetan sesuai dengan prosedur yang ada dan memiliki pengaruh terhadap pembangunan daerah. Serta untuk mengetahui keterbatasan yang mempengaruhi pengelolaan Dana Desa dalam meningkatkan pembangunan di Desa Cibitung Wetan. Metode pengumpulan data dalam penelitian ini adalah data primer dan sekunder yang berasal dari wawancara dan observasi pada Desa Cibitung Wetan. Selanjutnya hasil penelitian dianalisis menggunakan metode analisis deskriptif kualitatif dimana menggambarkan bagaimana pengelolaan dana desa dalam meningkatkan pembangunan desa. Hasil penelitian ini menunjukkan bahwa Pengelolaan Dana Desa dalam meningkatkan pembangunan Di Desa Cibitung Wetan pada tahap pelaporan termasuk dalam kategori sudah efektif sesuai dengan anggaran yang sudah ditetapkan dan direncanakan dalam. Pada pelaporan, penerapan penyajian laporan realisasi anggaran di Desa Cibitung Wetan secara keseluruhan sudah sesuai dengan PSAP No. 02, dan telah menyajikan unsur-unsur laporan realisasi anggaran.Kata kunci : Pengelolaan; Dana Desa; Pembangunan
Dampak Covid-19 Terhadap Tingkat Penjualan Pada Industri Barang Konsumsi Yang Terdaftar Di Bei Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Agustin, Desi; Asvariwangi, Verni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7115

Abstract

The purpose of this study are to analyze the impact of Covid-19 on the level of sales in the consumer goods industry listed on the IDX in 2019-2020  and to analyze the level of company's sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020. The research method used is quantitative research with purposive sampling technique. This study uses a sample of consumer goods industry companies in the food and beverage sub-sector that have published financial statements of 2019-2020 in the Indonesia Stock Exchange (IDX). This research uses simple linear regression method, Coefficient of Determination, Pearson Product Moment Correlation and Paired Sample T-Test with SPSS 25. The results of this study indicate that (a) Covid-19 affects the level of sales in the consumer goods industry listed on the IDX in 2019-2020 (b) There are differences in the level of sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020.. 
Model Feature Selection dalam Penentuan Parameter Pengelompokan Kompetensi SDM IG Susetyo, Budi; Eosina, Puspa; Nurhayati, Immas; Indupurnahayu, Indupurnahayu
Krea-TIF: Jurnal Teknik Informatika Vol 7 No 2 (2019)
Publisher : Fakultas Teknik dan Sains, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.417 KB) | DOI: 10.32832/kreatif.v7i2.2696

Abstract

Industri geospasial memiliki prospek bisnis yang berkembang pesat di Indonesia, khususnya di sektor swasta.  Untuk mengetahui seberapa besar potensi sumberdaya manusia sesuai dengan kompetensi bidang informasi geospasial tersebut dibutuhkan survey dan analisis terkait parameter beberapa parameter kompetensi. Tujuan penelitian ini adalah mencari pengukuran parameter yang paling mempengaruhi pengelompokan kompetensi sumberdaya manusia bidang informasi geospasial.  Penelitian ini menggunakan data profil yang telah diolah menjadi 5 kategori index yaitu WEI, EFI, ENI, CFI, dan CPI.  dengan jumlah sampel 46 data. Metode yang digunakan adalah k-means clustering untuk pembentukan cluster kompetensi yang selanjutnya dibandingkan di antara 4 ,5 dan 6 cluster. Evaluasi cluster yang dipilih adalah menggunakan Mean intercluster dissimilarity dengan rumus jarak Euclidean. Dihasilkan bahwa pengelompokan paling optimal adalah 4 cluster dengan nilai intercluster terbesar, yaitu 0.45699. Fature subset selection dilakukan terhadap data yang sudah membentuk 4 cluster untuk melihat parameter yang paling berpengaruh. Untuk hal ini, digunakan metode Decision Tree Induction dengan skema Binary Tree. Diperoleh nilai Impurity terkecil pada atribut EFI, yaitu sebesar 0.6857 yang menunjukkan bahwa atribut EFI adalah parameter yang paling berpengaruh dalam menentukan label sebuah data.
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza