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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal ABM Mengabdi Journal of Community Practice and Social Welfare (JaCiPS) Jurnal Akuntansi Keuangan dan Bisnis Accounting Information System, Taxes, and Auditing Journal (AISTA) E-JURNAL AKUNTANSI
Rusmanah, Enok
Universitas Pakuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGUNGKAPAN SUKARELA, FENOMENA IPO, DAN SIGNALLING FIRM VALUE Rusmanah, Enok
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.207 KB)

Abstract

Fenomena ketika perusahaan melakukan penawaran saham untuk pertama kalinya di bursa saham sering membuat perusahaan tidak dapat mengumpulkan dana secara maksimal. Fenomena ini dipercaya disebabkan oleh adanya asimetri informasi antara perusahaan dan investor. Pengungkapan sukarela digunakan oleh manajer untuk mengurangi risiko akibat kurangnya informasi ini dengan cara mensinyalkan informasi privat mereka. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengungkapan sukarela dalam pensinyalan nilai perusahaan (signalling firm value). Variabel pengungkapan yang digunakan sebagai sinyal terdiri dari underwriter, auditor, ukuran perusahaan, dan persentase saham yang ditahan pemilik lama. Hasil penelitian terhadap perusahaan sampel dengan menggunakan alat analisis korelasi dan regresi serta tingkat signifikansi 0,05 menunjukkan bahwa underwriter, auditor, ukuran perusahaan, dan persentase saham yang ditahan pemilik lama tidak dapat dibuktikan memiliki hubungan yang signifikan dengan nilai pasar penutupan hari pertama ketika IPO sebagai proksi reaksi pasar. Namun dari hasil regresi ditemukan bukti bahwa ukuran perusahaan memiliki pengaruh terhadap nilai perusahaan dengan signifikansi 0,006. Kemudian hasil regresi berganda juga menunjukkan bahwa variabel-variabel lain bersama ukuran perusahaan memiliki pengaruh secara simultan terhadap nilai perusahaan, terbukti dengan hasil uji F yang lebih besar dari F tabel 2,004. Oleh karena itu dapat disimpulkan bahwa investor dalam pengambilan keputusan investasi tidak hanya menangkap satu sinyal informasi dari manajer, tetapi juga menangkap sinyal-sinyal lain sebagai bahan pertimbangan investasinya. Kata Kunci: Pengungkapan Sukarela, IPO, Signalling, Firm Value
Al-Mahali Islamic Boarding School Administration Empowerment through Financial Management in Conformity with Accounting Standards Enok Rusmanah; Amelia Rahmi; Fredi Andria; Jalaludin Almahali
Journal of Community Practice and Social Welfare Vol. 1 No. 1 (2021): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/jacips.2021.1.1.33-47

Abstract

Islamic boarding schools have an important role in Indonesia not only in developing religious knowledge but also in the building of character for the nation. With 26,000 schools in 2018 and around 4 million students recorded, Islamic boarding schools are among one of the various institutions in Indonesia that partake in the field of education. Islamic boarding schools also have a role in the country's economic development. However, regarding financial management as an educational institution, many Islamic boarding schools still utilise manual record-keeping methods. Such methods are currently insufficient to facilitate institutional development. The Al-Mahali Islamic boarding school is well aware of this issue and took the initiative to invite speakers from Economics Faculty of Pakuan University to share their knowledge on financial record-keeping in conformity with financial accounting standards (PSAK 45, SAK ETAP, and SAKSyariah). The knowledge-sharing program was held in an SAK based accounting training activity for the financial administration of Al-Mahali Islamic boarding school and students in general as a provision to expand their knowledge. The program was carried out smoothly and was greeted with enthusiasm by the participants. A follow-up mentoring session was planned to be held in the future regarding the implementation of SAK.
Implementasi Digital Marketing Guna Peningkatan Peluang Pasar Produksi Hasil Ternak Puyuh Masyarakat Desa Galuga Enok Rusmanah; Arie Wibowo Irawan; Fredi Andria
Jurnal ABM Mengabdi Vol 6 No 1 (2019): Juli
Publisher : STIE Malangkucecwara

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Abstract

Digital marketing merupakan sebuah program yang menawarkan tempat untuk promosi dan pencarian peluang pasar melalui media digital secara online. Digital marketing ini dapat memberikan kemudahan bagi pelaku usaha untuk mengidentifikasi segala kebutuhan dan keinginan konsumen, baik untuk usaha besar maupun usaha kecil dan menengah termasuk usaha ternak puyuh di Bogor Barat yang rata-rata masih dalam skala industri kecil. Bahkan menurut data Pemerintah Kabupaten Bogor, hanya ada 21 peternak puyuh di kabupaten yang memproduksi sekitar 10.000 ekor puyuh. Oleh karena itu, pengabdian ini diselenggarakan untuk memberikan pengetahuan mengenai alternatif media yang dapat meningkatkan peluang pasar hasil produksi ternak puyuh, di Kabupaten Bogor, khususnya di Desa Galuga. Metode yang dilaksanakan adalah presentasi, kemudian pembuatan buku ajar sebagai buku panduan dengan bahasa yang sederhana, berikut tutorial pembuatan akun aplikasi media sosial yang dapat digunakan oleh masyarakat Desa Galuga untuk memperluas peluang pasar dan meningkatkan hasil produksi. Digital marketing is a program that offers a place for promotion and search for market opportunities through digital media online. This digital marketing can make it easy for businesses to identify all the needs and desires of consumers, both large businesses and small and medium-sized businesses and also quail cattle businesses in West Bogor are still on a small industrial scale. In fact, according to Bogor Regency Government data, there are only 21 quail breeders in the district that produce around 10,000 quails. Therefore, this service is held to provide knowledge about alternative media that can increase market opportunities for quail livestock production, in Bogor Regency, especially in Galuga Village. The method used is the presentation, then making the textbook as a guide in simple language, following the tutorial for making a social media application account that can be used by the people of Galuga Village to expand market opportunities and increase production.
PENGUNGKAPAN SUKARELA, FENOMENA IPO, DAN SIGNALLING FIRM VALUE Enok Rusmanah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.207 KB) | DOI: 10.34204/jiafe.v3i2.747

Abstract

Fenomena ketika perusahaan melakukan penawaran saham untuk pertama kalinya di bursa saham sering membuat perusahaan tidak dapat mengumpulkan dana secara maksimal. Fenomena ini dipercaya disebabkan oleh adanya asimetri informasi antara perusahaan dan investor. Pengungkapan sukarela digunakan oleh manajer untuk mengurangi risiko akibat kurangnya informasi ini dengan cara mensinyalkan informasi privat mereka. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengungkapan sukarela dalam pensinyalan nilai perusahaan (signalling firm value). Variabel pengungkapan yang digunakan sebagai sinyal terdiri dari underwriter, auditor, ukuran perusahaan, dan persentase saham yang ditahan pemilik lama. Hasil penelitian terhadap perusahaan sampel dengan menggunakan alat analisis korelasi dan regresi serta tingkat signifikansi 0,05 menunjukkan bahwa underwriter, auditor, ukuran perusahaan, dan persentase saham yang ditahan pemilik lama tidak dapat dibuktikan memiliki hubungan yang signifikan dengan nilai pasar penutupan hari pertama ketika IPO sebagai proksi reaksi pasar. Namun dari hasil regresi ditemukan bukti bahwa ukuran perusahaan memiliki pengaruh terhadap nilai perusahaan dengan signifikansi 0,006. Kemudian hasil regresi berganda juga menunjukkan bahwa variabel-variabel lain bersama ukuran perusahaan memiliki pengaruh secara simultan terhadap nilai perusahaan, terbukti dengan hasil uji F yang lebih besar dari F tabel 2,004. Oleh karena itu dapat disimpulkan bahwa investor dalam pengambilan keputusan investasi tidak hanya menangkap satu sinyal informasi dari manajer, tetapi juga menangkap sinyal-sinyal lain sebagai bahan pertimbangan investasinya.Kata Kunci: Pengungkapan Sukarela, IPO, Signalling, Firm Value
PEMBERDAYAAN PEREMPUAN KAMPUNG SAMPORA KELURAHAN CIBINONG DALAM PENGELOLAAN SAMPAH RUMAH Enok Rusmanah; Haqi Fadillah; Dwi Meyliani Riswanti
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v3i1.2763

Abstract

Waste and its management are still a common problem. It is estimated that 175,000 tonnes of waste are generated in a day and most of this waste comes from households. Various efforts have been held to address the problem, including the movement to sort waste from home. Community based waste management programs also have been launched including My Bogor Regency Green and Clean which aimed to create environmentaly friendly village (KRL). However, in Sampora Village, Cibinong, Bogor Regency, waste is still a serious problem. KRL was not operated optimally. Garbages were still dumped into the rivers and the road. People are lack of understanding on how to manage and utilize waste, equipment and waste bank. Therefore, knowledge, training, and assistance in waste management are necessity. In line with the program of sorting waste from home, the activities involve empowering of housewives as people who do most of their activities at home. The method used for this activities were sharing knowledge on how to sort household waste, managing waste with 3R (Reuse, Reduce, Recycle) and maximizing a waste bank. Further, a composter was also prepared to compost organic waste. The results are housewives felt more knowledgeable and willing to sort waste from home.
Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0 Enok Rusmanah; Nizam Muhamad Ariyanto
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p11

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement. Keywords: UMKM; SAK EMKM; Technology Acceptance Model.
Empowerment of MSMEs in Caringin Sub-District, Bogor in the Management and Preparation of Financial Statements Rusmanah, Enok; Hary Suryantoro; Dewi Atika; Mutiara Raras; Ira Rima Anita
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6242

Abstract

Micro, Small, and Medium Enterprises support the Indonesian economy. However, they are still experiencing obstacles in developing their businesses and access to capital from financial institutions. Similar to the condition, MSMEs in the Caringin Sub-district, have several problems due to a lack of comprehensive knowledge of financial management, inadequate management infrastructure, and less skill in preparing transparent and accountable financial statements. Therefore, community service is carried out to provide additional insight and skills by empowering them with financial management knowledge and preparation of financial statements skills for MSMEs. This service collaborates with the IKM MSMEs forum which organized more than 300 MSMEs in Caringin District, Bogor Regency. The empowerment consisted of socialization, knowledge sharing, and mentoring. As a result, MSME players were very enthusiastic about participating and taking advantage of this activity to consult on the obstacles and practices faced by their businesses. According to the feedback, 80% of the participants acknowledged gaining new insight and skills. These results also highlight the importance of empowerment in providing transparent and accountable financial management and reporting, which can speed up the MSME development.
The Effect of Profitability and Company Size on Audit Delay With Auditor Reputation as Moderation for Banking Companies Rusmanah, Enok; Salimah, Alifia Putri; Hardiyanto, Arief Tri
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the effect of profitability and company size on audit delay, with auditor reputation acting as a moderating variable. It utilizes secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2020 until 2024. The analysis employs a verification method, using an explanatory survey as the sampling technique. Using 135 observational data points of banking companies, the study employed multiple regression analysis and moderated regression analysis. The results indicate that profitability and company size affect audit delay in banking companies both partially and simultaneously. Further, auditor reputation moderates the relationship between profitability and audit delay, but not the relationship between company size and audit delay. Hence, this study provides empirical evidence on factors that determine the audit delay, which is moderated by auditor reputation, specifically for banking companies.
Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Desa Kecamatan Tapos Adam, Zarhan Febry; Rusmanah, Enok; Situmorang, Monang
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The quality of financial reports is a critical goal for public sector organizations, representing their accountability for the authority and resources entrusted to them. Several key factors influence the quality of financial reports, including the competence of human resources, the effective use of information technology, and the strength of internal control systems. This study aims to assess the impact of human resource quality, information technology utilization, and internal control systems on the financial report quality of village administrations in Tapos District. A quantitative descriptive approach was employed, using data gathered from 100 respondents. The data were analyzed through various tests, including descriptive statistics, validity and reliability assessments, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-tests, and the coefficient of determination. The results showed that all three independent variables simultaneously affect financial report quality. These results highlight the importance of competent personnel, technology use effectiveness, and strong internal controls in producing high-quality financial information.
Detecting Potential Fraudulent Financial Reporting Through Hexagon Fraud in Indonesia Insurance Companies Lestari, Dian; Rusmanah, Enok; Sasongko, Hendro
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/gsrh1033

Abstract

The research aims to determine the influence of fraud hexagon elements on detecting fraudulent financial reporting. The fraud hexagon is a model for detecting fraud in financial reporting proposed by Vousinas in 2019. The model comprises six elements: pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are measured using financial stability and external pressure (pressure), nature of the industry and ineffective monitoring (opportunity), change in auditor (rationalization), change of director (capability), frequent number of Chief Executive Officer (CEO) pictures (arrogance), and political connection (collusion). The study used a sample of 85 observations from 17 insurance companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 and investigated by using ordinary least squares regression. The results show that all elements of the fraud hexagon significantly influence fraudulent financial reporting, with collusion appearing to be the strongest influence. Therefore, it is recommended that the fraud hexagon elements be considered as fraud monitoring and prevention strategies.
Co-Authors Adam, Zarhan Febry Amelia Rahmi Arie Wibowo Irawan Dewi Atika DIAN LESTARI Dwi Meyliani Riswanti Fadillah, Haqi Feri, Annisa Fredi Andria Hardiyanto, Arief Tri Hary Suryantoro Hendro Sasongko Ira Rima Anita Jalaludin Almahali Mutiara Raras Nizam Muhamad Ariyanto Salimah, Alifia Putri Situmorang, Monang Sunarta, Ketut