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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Manajemen Kesatuan Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Banking & Management Review
Herry Achmad Buchory
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN MOTIVASI KEWIRAUSAHAAN DAN KETERAMPILAN MANAJERIAL WIRAUSAHA BARU DI KECAMATAN LENGKONG KOTA BANDUNG Rr Rachmawati; Herry Ahcmad Buchory; Terra Saptina Maulani
Jurnal Dharma Bhakti Ekuitas Vol 3 No 1 (2018): Jurnal Dharma Bhakti
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v3i1.84

Abstract

Kegiatan kewirausahaan merupakan kegiatan yang dapat mendorong perekonomian. Mitra pengabdian ini adalah para wirausahawan yang tergabung dalam program WUB kota Bandung di Kecamatan Lengkong. Berdasarkan data Dinas KUKM Kota Bandung (2017), terdapat 40 wirausahawan di Kecamatan Lengkong yang memiliki potensi untuk berkembang, dimana mereka adalah merupakan wirausahawan yang terjaring dalam program Wirausaha Baru Kota Bandung yang memiliki usaha 0-5 tahun. Akan tetapi permasalahan yang terjadi adalah menurunnya motivasi usaha pelaku usaha jika dihadapkan persoalan usaha, sebanyak 40 wirausahawan yang terdaftar sebagai wirausahwan baru, saat ini hanya 22 wirausahawan yang aktif menjalankan usahanya, atau dengan kata lain menurun sebesar 45%, maka dari itu perlunya meningkatkan motivasi kewirausahaan melalui pelatihan. Permasalahan lain adalah kurang wirausahawan dalam hal manajerial, bahwa pelaku usaha belum dapat memisahkan keuangan pribadi dengan usaha, pencatatan laporan keuangan yang masih tumpang tindih, kurang dapat melakukan pemasaran, dan sebagian besar juga masih merasa bingung dalam merencanakan persediaan, maka dari itu perlunya pelatihan keterampilan manajerial yang mudah dipahami para pelaku usaha agar usahanya memiliki daya saing.
Pendampingan Implementasi Manajemen Risiko Covid-19 Di Tempat Beribadah Herry Achmad Buchory; RR Rachmawati
Indonesian Community Service and Empowerment Journal (IComSE) Vol 2 No 2 (2021): Inonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.559 KB) | DOI: 10.34010/icomse.v2i2.5489

Abstract

The world is currently in shock with the emergence of the corona virus known as COVID-19. The virus, which was first discovered in the city of Wuhan, China at the end of December 2019, spreads quickly and has spread throughout the world, including Indonesia. The increasing growth of the corona virus has spread to various aspects of life, from the economic field to the religious aspect. Muslims who usually carry out various congregational prayers freely in mosques are now no longer happening, even mosques are considered as one of the clusters for the spread of the Covid-19 virus. Considering these conditions, we are called to provide assistance in implementing risk management in mosques by providing knowledge and understanding about the importance of prevention and risk management efforts and providing the equipment needed to support the implementation of risk management in places of worship. By assisting the implementation of this risk management, the awareness of the congregation can increase through the implementation of carrying out risk management practices on a regular and sustainable basis so that the prevention of the spread of the Covid-19 virus can be suppressed and religious activities can continue.
Effectiveness Of Monopoly Accounting Game Media In Increasing Motivation And Learning Outcomes Herry Achmad Buchory; Hery Syaerul Homan; Siska Willy
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.45978

Abstract

Abstrak Tujuan Utama – Penelitian inimemiliki tujuan untuk mengetahui efektivitas penggunaan media monopoly accounting game dalam proses pembelajaran untuk meningkatkan motivasi dan hasil belajar mahasiswa dalam mata kuliah Pengantar Akuntansi.Metode – Metode eksperimen dengan desain Nonequivalent Control Group Design merupakan metode penelitian yang digunakan dalam penelitian. Dalam penelitian ini, siswa dibagi menjadi dua kelompok yang berbeda: kelompok kontrol dan kelompok eksperimen.Temuan Utama – Hasil penelitian mengemukakan bahwa penggunaan media monopoly accounting game lebih efektif dalam meningkatkan motivasi dan hasil belajar mahasiswa. Media monopoly accounting game layak digunakan dalam membantu mahasiswa menyusun laporan keuangan pada mata kuliah pengantar akuntansi. Peningkatan motivasi yang dirasakan mahasiswa serta hasil belajar pada mata kuliah pengantar akuntansi juga lebih efektif dengan menggunakan monopoly accounting game dibandingkan penggunaan media standar.Implikasi Teori dan Kebijakan – Media permainan akuntansi monopoli dianggap lebih efektif dalam meningkatkan motivasi dan hasil belajar jika dibandingkan dengan media pelatihan tradisional. Hal ini disebabkan karena peningkatan motivasi dan hasil belajar yang berasal dari penggunaan media monopoli lebih besar dibandingkan dengan yang menggunakan media pelatihan standar.Kebaruan Penelitian – Penelitian membandingkan media pembelajaran permainan papan monopoli yang tidak monoton ataupun terbatas dapat lebih menarik dan efektif dibandingkan media pembelajaran yang biasa dalam penerapan terhadap mata kuliah pengantar akuntansi serta berpengaruh pada laporan keuangan yang dibuat mahasiswa.  AbstractMain Purpose – This study aims to determine the effectiveness of using monopoly accounting game media in the learning process to increase student motivation and learning outcomes in the Introduction to Accounting course.Method – Experimental method with Noneequivalent Control Group Design is a research method used in research. In this study, students were divided into two different groups: the control group and the experimental group.Main Findings – The findings indicated that the utilization of the monopoly accounting game as a form of media was more effective in boosting the levels of motivation and learning outcomes among the students. A media monopoly accounting game that can be used to assist students in the beginning stages of their accounting education in the preparation of financial reports. When compared to the use of normal media, the usage of the Monopoly Accounting game in introductory accounting classes is shown to be more effective in increasing both the students' motivation and the learning results of the course.Theory and Practical Implications – Monopoly accounting game media is considered more effective in increasing motivation and learning outcomes when compared to traditional training media. This is because the increase in motivation and learning outcomes from using monopoly media is greater than using standard training media.Novelty – Learning media that is not repetitive or limited can be more interesting and effective than traditional learning media in the application of introductory accounting courses, according to research this media, this research also influences the financial statements that students make.Keywords: Learning Motivation; Learning Outcomes; Monopoly Accounting Game.
ACCEPTANCE OF BLOCKCHAIN TECHNOLOGY IN SUPPLY CHAIN MANAGEMENT IN INDONESIA: AN INTEGRATED MODEL FROM THE PERSPECTIVE OF SUPPLY CHAIN PROFESSIONALS FOR SUSTAINABILITY Suganda, Uce Karna; Buchory, Herry Achmad; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 2 (2024): Kriez Academy - January
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

Blockchain technology is a significant breakthrough in the world of modern supply chain management. In the Indonesian context, this study places emphasis on the acceptance of blockchain technology by professionals in the supply chain industry. The research is based on the understanding that efficient supply chain management is an essential element of business success in the current era of globalization. The integrated model developed in this research involves an inclusive approach that takes into account multiple perspectives from supply chain professionals. In the process, we analyze the level of acceptance of blockchain technology, identify the benefits that this technology can provide, and illustrate the potential role of blockchain in improving sustainability in the supply chain. The results show that the acceptance of blockchain technology in Indonesia is positive. Supply chain professionals recognize the added value that this technology can provide in improving transparency, security, and efficiency in their supply chains. The integrated model proposed in this study provides valuable guidance for Indonesian supply chain practitioners in implementing blockchain technology in their operations. As such, this research makes an important contribution to the understanding of the acceptance of blockchain technology in the context of supply chain management in Indonesia, which can support steps towards a more efficient, transparent, and sustainable supply chain in the future.
DYNAMICS OF COOPERATION AND COMPETITION STRATEGIES IN DETERMINING COMPANY PERFORMANCE AMIDST CHANGING LEVELS OF COMPETITION, MARKET DYNAMICS AND FLUCTUATING TECHNOLOGICAL CHANGES Buchory, Herry Achmad; Suganda, Uce Karna; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 4 (2024): Kisa Institute - March
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The dynamics of cooperative and competitive strategies play a key role in determining company performance amidst changes in the level of competition, market dynamics and fluctuating technological changes. In a dynamic business environment, companies often face challenges to remain competitive and achieve sustainable growth. Factors such as strategic fit with partners, trust, relative advantage, organizational factors, and external factors such as market conditions and regulations influence the success of cooperation strategies. Integrating cooperation strategies with competitive strategies is key to ensuring that cooperation supports the company's long-term business goals while maintaining a competitive advantage in the market. With a holistic and well-planned approach, companies can leverage cooperative strategies to increase their competitiveness and achieve sustainable growth in a rapidly changing business environment.
EXPLORING THE ROLE OF TAX PLANNING IN ENHANCING CORPORATE FINANCIAL PERFORMANCE AND COMPLIANCE Suganda, Uce Karna; Buchory, Herry Achmad; Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

Background:Tax planning is an integral component of corporate financial management, and its role in improving financial performance while ensuring compliance with tax regulations has become a focal point in both academic and practical financial studies. With evolving tax laws, global business dynamics, and increasing scrutiny on corporate tax practices, efficient tax planning is crucial for companies to maintain financial stability and ensure compliance. This research explores how tax planning strategies can enhance a corporation’s financial performance while adhering to regulatory frameworks, providing insight into the symbiotic relationship between tax optimization and corporate governance. Aims:The aim of this research is to investigate the role of tax planning in enhancing corporate financial performance and ensuring compliance with tax laws. It seeks to highlight the importance of effective tax planning strategies in improving profitability, optimizing cash flow, and minimizing tax liabilities while maintaining transparency and adhering to tax regulations. Research Method:This study adopts a mixed-methods approach, combining both qualitative and quantitative techniques. It includes case studies of multinational corporations and surveys of finance professionals to assess the relationship between tax planning strategies, financial performance, and compliance levels. Data is analyzed using statistical methods to examine correlations between tax planning practices and key financial metrics. Results and Conclusion:The results indicate that effective tax planning significantly contributes to improved financial performance, including enhanced profitability and liquidity. However, the research also highlights challenges related to regulatory compliance, with some companies facing issues of transparency and tax avoidance. The conclusion stresses the importance of balancing tax efficiency with ethical practices and legal compliance to achieve sustainable financial growth. Contribution:This research contributes to the understanding of the intricate relationship between tax planning and corporate financial performance. It provides practical insights for businesses and policymakers on how to enhance financial outcomes while navigating the complexities of tax regulations.  
Perancangan Digitalisasi Kampus Menggunakan Metode TOGAF Buchory, Herry Achmad; Rusyandi, Deddy; Bachmid, Faiz Said
Banking & Management Review Vol. 8 No. 2: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v8i2.180

Abstract

Campus digitization is an effort to deal with the development of existing technology. STIE Ekuitas needs to deepen their business needs and evaluate technology resources and information systems, so that opportunities are obtained that can be utilized and developed by stakeholders involved in the organization. STIE Ekuitas is not enough just to have a business strategy to face competition. The business strategy as outlined in the business plan must be equipped with technology and information system strategies to make optimal use of information technology and systems. The system architecture design in the STIE Equitas TOGAF framework (The Open Group Architecture framework) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing an enterprise information architecture. The results of the research found that STIE Ekuitas does not have an enterprise architecture plan and information technology in STIE Ekuitas has not fully utilized in helping STIE Ekuitas activities incur non-economical costs for technology investment, The framework provides directions for the development of information systems that are needed Keywords: Campus Digititazion, Information System, TOGAF
Pengaruh Penjualan, Current Ratio (CR), Debt to Equity Ratio (DER) dan Gross Profit Margin (GPM) Terhadap Harga Saham (Studi Kasus pada PT. Modern Internasional, Tbk. Periode Tahun 2009-2018) Pebriani, Hilda; Buchory, Herry Achmad
Banking & Management Review Vol. 9 No. 1: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v9i1.264

Abstract

Purpose of this research is to examine the impact Sales, Current Ratio (CR), Debt to Equity Ratio (DER) and Gross Profit Margin (GPM) on Stock Price (Case Study at PT. Modern Internasional, Tbk. Period 2009-2018). The method of the research are descriptive and verification method, and used secondary data sourced from Published Financial Report Period 2009-2018. Data analysis technique that used are statistic descriptive test, classical assumption test, multiple linier regression, coefficient correlation, coefficient determination, t statistic test and f statistic test. The result of this research showed that partially Sales, has not effect on stock price. Current Ratio (CR) has effect and significant on stock price. Debt to Equity Ratio (DER) has not effect on stock price. Gross Profit Margin (GPM) has effect and significant on stock price. The magnitude of influence by 74,8% while the remaining 25,2% is influenced by other factors not tested in this study. Keywords: Sales, Current Ratio, Debt to Equity Ratio, Gross Profit Margin, Stock Price, Modern Internasional.
Consumer Confidence in Mediating Fiscal and Monetary Policy Effects on Indonesia’s Markets Pramelia, Shanti; Buchory, Herry Achmad
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3482

Abstract

This study explores how consumer confidence mediates the effects of fiscal and monetary policies on Indonesia’s real investment and stock market performance. Fiscal and monetary policies are critical for economic stability, yet their effectiveness may depend on public sentiment, an area underexplored in emerging markets. The research aims to examine the mediating role of consumer confidence in these relationships, using quarterly data from 2000 to 2024 sourced from Indonesian Economic and Financial Statistics, Central Statistics Agency, and Indonesia Stock Exchange. A quantitative approach employs Principal Component Analysis to create composite policy indices, Vector Autoregressive models, Granger Causality tests, and Sobel tests to analyze direct and indirect effects. Findings reveal that fiscal and monetary policies significantly influence investment and stock markets, with consumer confidence strongly mediating monetary policy effects and moderately mediating fiscal policy impacts. These results highlight the psychological dimension of economic policy, emphasizing consumer sentiment’s role in enhancing policy outcomes. The study concludes that policymakers should integrate public sentiment into macroeconomic strategies to foster sustainable economic growth in Indonesia.
Pengaruh Inflasi, Nilai Tukar, Suku Bunga dan ROA terhadap Harga Saham Perusahaan Makanan dan Minuman Terdaftar di BEI 2020–2023 Setiandy, Cindy Handayani; Buchory, Herry Achmad
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1600

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, nilai tukar, suku bunga, dan Return on Assets(ROA) terhadap harga saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020–2023, baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Teknik analisis data menggunakan regresi data panel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan periode 2020 hingga 2023. Hasil penelitian menunjukkan bahwa secara parsial: (1) inflasi tidak berpengaruh signifikan terhadap harga saham, (2) nilai tukar tidak berpengaruh signifikan terhadap harga saham, (3) suku bunga berpengaruh signifikan terhadap harga saham, dan (4) ROA berpengaruh signifikan terhadap harga saham. Secara simultan, keempat variabel tersebut berpengaruh signifikan terhadap harga saham.Secara simultan, keempat variabel tersebut berpengaruh signifikan terhadap harga saham. Penelitian ini menunjukkan bahwa meskipun faktor makroekonomi secara individu tidak dominan, secara kolektif bersama dengan kinerja internal perusahaan seperti ROA mampu menjelaskan perubahan harga saham di sektor makanan dan minuman. Hasil penelitian ini dapat dijadikan sebagai acuan bagi investor dan pelaku pasar modal dalam menilai pengaruh indikator makroekonomi dan kinerja keuangan perusahaan sebelum mengambil keputusan investasi. Penelitian ini terbatas pada sektor makanan dan minuman serta periode 2020–2023, sehingga hasilnya belum dapat digeneralisasi untuk seluruh sektor industri atau jangka waktu yang lebih panjang.
Co-Authors Bachmid, Faiz Said Hilman, Dede Homan, Hery Syaerul Pebriani, Hilda Pramelia, Shanti Riana, Nia Rr Rachmawati Rr Rachmawati Setiandy, Cindy Handayani Siska Willy Suganda, Uce Karna Terra Saptina Maulani Vidyana, Nisrina Eka Zaenal Aripin