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All Journal Measurement : Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Journal of Artificial Intelligence and Digital Business Basic and Applied Accounting Research Journal Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH) Summa : Journal of Accounting and Tax Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM)
Tommy Munaf
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Antecedents and Consequences of Bloggers Attitude to Consumer on Intention to Online Shop Ulfa Oktavani Nasution; Vanisa Meifari; Nurfitri Zulaika; Tommy Munaf
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4196

Abstract

This study to examine the antecedents and consequences of bloggers attitude which is believed to be one of the strategies of a company, organization towards the intention to shop online. Bloggers attitude is a variable to have an influence on how someone can want to buy a product and service that is offered. This research used Quantitative research methods with 95% confidence level. The data collection is conducted by distributing questionnaires. The sample was randomly selected with a total sample of 150 respondents from Master of Management students, especially Bloggers at Trisakti University, Jakarta. The data analysis technique used Structural Equation Modeling technique with SmartPLS application, to show that the effects of bloggers knowledge hypothesis on the bloggers attitude, bloggers market mavenism has an effect on bloggers attitude, bloggers responsiveness has an effect on bloggers attitude, bloggers social network optimization has an effect on bloggers attitude, trust has an effect on bloggers attitude, bloggers attitude affect the intention to shop online.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK Andres P Sitepu; Tommy Munaf; Hasnarika Hasnarika; Raja Yulianita Sarazwati; Putri Dwi Novrina; Jumadil Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.28 KB) | DOI: 10.56107/penanomics.v1i1.4

Abstract

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing
Analisis Tingkat Kebangkrutan Dengan Menggunakan Metode Altman Z-Score, Springate Dan Internal Growth Rate Pada Pt Bentoel Internasional Investama Tbk Juhli Edi Suranta Simanjuntak; Meri Aziana; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 3 (2022): September 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.3.2245-2254.2022

Abstract

This study aims to determine how the level of bankruptcy at PT Bentoel Internasional Investama Tbk from 2016 to 2020 using the Altmatn Z-Score, Springate, and Internal Growth Rate methods. Companies, investors and creditors are expected to consider the results of this analysis. The type of research used in this research is descriptive research, in predicting bankruptcy the researcher uses multivariate analysis. This study uses secondary data from the company's financial statements listed on the Indonesia Stock Exchange. To measure financial performance, researchers analyzed the ratios contained in the three models.The results of the analysis of the company's bankruptcy rate using the Altman Z-Score method in 2016 were the company was in the "not bankrupt" category while for 2017, 2018, 2019 the company was in the "grey area" category and in 2002 the company was categorized as "bankrupt". The results of the analysis of the bankruptcy rate as measured by the springate method show that in 2016 and 2020 the company was categorized as "bankrupt" and for 2017, 2018 and 2019 the company was categorized as "not bankrupt". For the results of measuring the bankruptcy rate using the Internal Growth Rate method in 2016, 2017, 2018 and 2019 the company was categorized as "bankrupt" and for 2020 the company was included in the "not bankrupt" category.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC BANK BUMN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2018-2021 Tommy Munaf; Aulia Rani Pranita; Vanisa Meifari; Nurfitri Zulaika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5792

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Bank Umum BUMN pada masa pandemi Covid-19. Periode penelitian yang digunakan adalah triwulan III dan IV tahun 2019 serta triwulan III hingga IV tahun 2021. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan publikasi bank umum BUMN yang terdiri dari laporan posisi keuangan, laporan laba rugi, dan catatan laporan keuangan bank BUMN. Hasil penelitian ini menunjukkan bahwa terdapat penurunan pada beberapa faktor seperti faktor profil risiko dan faktor earnings, sedangkan pada faktor GCG dan Capital menunjukkan hasil yang stabil pada periode yang berbeda setelah munculnya pandemi COVID-19. Jenis penelitian ini merupakan penelitian dengan metode pendekatan deskriptif kuantitatif yang bertujuan untuk mengetahui tingkat Kesehatan bank setiap tahunnya yang terdaftar di Bursa Efek Indonesia. Sampel ini di ambil dari beberapa bank. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data sekunder yaitu dokumen yang diperoleh berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 yang sudah diaudit dari website BEI (www.idx.co.id). Dan juga beberapa referensi dari buku dan jurnal ilmiah. Teknik analisis menggunakan perhitungan statistik melalui aplikasi Statistical Package for the Social Science, adapun metode yang digunakan dalam penelitian ini adalah uji deskriptif.
ANALISIS KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) PADA PT BANK TABUNGAN NEGARA PERSERO TBK DAN PT BANK MANDIRI PERSERO TBK Tommy Munaf; Lulu Vriska Rianti; Vanisa Meifari; Nurfitri Zulaika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5793

Abstract

Abstract This study aims to determine the soundness level of Bank BTN and Bank Mandiri for the 2018-2021 period in terms of the overall RGEC (Risk Profile, Good Corporate Governance (GCG), Earning, Capital) aspects. This type of research is quantitative descriptive with research subjects in the form of Bank BTN and Bank Mandiri which are listed on the Indonesia Stock Exchange in 2018-2021. The data collection technique in this study was to use literature and documentation. The data analysis technique used is the soundness analysis of the bank with the assessment including RGEC factors. The results of this study show that the final RGEC score at Bank BTN for the 2018-2021 period is 80.00, 70.00, 70.00, 73.00, respectively. The results in 2018 are in the healthy category because they are in the range of 71-85. In 2019-2020 it is in the category of quite healthy because it is in the range of 61-70. In 2021 it will return to a healthy predicate. Meanwhile at Bank Mandiri for the 2018-2021 period it was 87.00, 87.00, 90.00, 90.00 respectively. All of these results are in the very healthy category, because they are in the range of 86-100. Based on the results of the study, it can be concluded that the health of Bank BTN and Bank Mandiri which are listed on the Indonesia Stock Exchange using the RGEC method for 2018-2021 are in an unstable position with the title of quite healthy, healthy, to very healthy
Analisis Penerapan Akuntansi Perbankan Pada UMKM Desa Pengujan Tommy Munaf; Anindita Irvanya; Arwency Reizha Djuwita; Intan Aspina; Irmawati Irmawati; Jeny Capri Sawalia; Kelvin Purwanto; Maydhita Felliyani Salsabila; Rabiatul Zahara; Rahmawita Rahmawita; Yogi Saputra
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10073

Abstract

Abstrak: Usaha Mikro, Kecil, dan Menengah (UMKM) juga merupakan faktor penunjang utama dari roda perekonomian masyarakat dalam Pemulihan Ekonomi Nasional (PEN). Tujuan penelitian adalah untuk mengetahui bagaimana analisis penerapan akuntansi perbankan pada UMKM pada Desa Pengujan. Metode yang digunakan pada penelitian ini adalah deksriftif kualitatif serta melakukan pendekatan survei. Serta jenis data yang digunakan data primer dan data sekunder. Kesimpulan dalam penelitian ini Pelaksanaan pembukuan menggunakan aplikasi Si apik yang di gunakan untuk pencatatan transaksi dengan menggunakan fitur yang mudah digunakan, hal ini dapat membantu UMKM dalam melakukan pembukuan pencatatan transaksi keuangan dan pembuatan Q-Ris untuk mempermudah masyarakat dalam membayar ataupun transaksi tanpa menggunakan uang tunai, hal ini berguna untuk UMKM yang banyak di kunjungi oleh para turis luar negeri, dalam melakukan pembayaran. Kata Kunci: Akuntansi Perbankan, UMKM Abstract: Micro, Small and Medium Enterprises (MSMEs) are also the main supporting factors of the community's economic wheel in the National Economic Recovery (PEN). The purpose of this research is to find out how to analyze the application of banking accounting to MSMEs in Pengujan Village. The method used in this study is descriptive qualitative and survey approach. As well as the type of data used primary data and secondary data. The conclusion in this study is to carry out bookkeeping using the Si Apik application which is used for recording transactions using features that are easy to use, this can help MSMEs in carrying out bookkeeping for recording financial transactions and making Q-Ris to make it easier for people to pay or transactions without using cash , this is useful for MSMEs which are visited by many foreign tourists, in making payments. Keywords: Banking Accounting, UMKM
PENGARUH PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH SUBSIDI DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA REALISASI KREDIT DENGAN FASILITAS SUBSIDI BANTUAN UANG MUKA SEBAGAI VARIABEL INTERVENING tommy munaf
EKONOMIKA Vol 3 No 01 (2020): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v3i01.1074

Abstract

This study aims to determine empirically the influence of the procedures for granting credit and good corporate governance on the performance of credit realization by subsidizing down payment assistance as an intervening variable. This study uses a sample of 107 employees at Bank BTN Tanjungpinang Branch. The data obtained were analyzed using "path analysis". The results of this study are the lending procedure has a direct and significant effect on the performance of credit realization with a path coefficient value of 0.183 and significant at 0.036 sig probability ≤ a = 0.05, good corporate governance direct and significant influence on the credit realization performance with a path coefficient of 0.188 and significant at 0.033 sig probability ≤ a = 0.05, lending procedure direct and significant influence on the subsidy for advance assistance with a path coefficient value of 0.312 and significant at sig 0.000 probability ≤ a = 0.05, good corporate governance direct and significant influence on money aid subsidies face with path coefficient value of 0.333 and significant at sig probability 0.000 ≤ a = 0.05, subsidy of advance cash assistance direct and significant influence on credit realization performance with path coefficient value of 0.641 and significant at sig probability 0.000 ≤ a = 0.05, pr Credit provision procedures have a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with a coefficient value of 0.199> 0.183 direct coefficient value, good corporate governance has a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with value coefficient 0.213> 0.188 direct coefficient value.
ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19 Tommy Munaf; Rohmat Mahfuddin
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1764

Abstract

This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk. The purpose of this study was to identify and analyze non-performing loans at PT Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic. This study aims to identify and analyze (1) the number of non-performing loans at PT Bank Rakyat Indonesia during the Covid 19 pandemic, (2) What policies did PT Bank Rakyat Indonesia implement in efforts to settle problem loans during the Covid 19 pandemic. The research method used is descriptive qualitative method. The type of data used is secondary data obtained from the financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk in 2020-2021. The data analysis technique used is descriptive analysis technique. Based on the results of calculating the number of non-performing loans using the Non-Performing Loan ratio, the results show that PT. Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic experienced an increase. The policy taken by PT Bank Rakyat Indonesia (Persero) Tbk in an effort to recover problem loans during the Covid 19 pandemic was by restructuring, especially in the UMKM segment.
CARA MEMPEROLEH MODAL USAHA MELALUI PIHAK KETIGA Hendy Satria; Tommy Munaf; Ranat Mulia Pardede; Kevin Kevin; Okvita Adhayani; Elvina Elvina; Hasan Albana; Zydyan Zahara Marsya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 7: Desember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i7.6948

Abstract

The community service activity (PPM) AT STIE Pembangunan Tanjungpinang refers to the starategie plan outlined in the reaserch ,aster plan (RIP) of the STIE Pembangunan Tanjungpijnang. Service strategie plan, the location of the activitywhich is located in Teluk Sebong sub=district which is in Bintan Regency which is geographically located on the island of Bintan. The total area of Teluk Sebong district is 337,65 km2. UMKM is a from of community small bucinnes whose founders are based on someone’s initiatifve. The emergence of many MSMEs does not mean that there are no problems that occur in this MSMEs, many factors are encountred when going out into the field, one of which is in the capital sectore, many parties frome these MSMEs are hindered by capital, and do not know how to solve this problem, this is due to the lack of knowladge possessed by the MSMEs parties, so here we are trying to find a way out by imparting our knowladge to these MSME parties by explaining how to borrow capital through third parties through banking agencies, from the result of the researchh show that the target MSMEs already understand and understand the education and application thathas been given regarding this party capital loans
Co-Authors Afriyadi Afriyadi, Afriyadi Andres P Sitepu Anindita Irvanya Arief Budiman Arwency Reizha Djuwita Aulia Rani Pranita Budi Zulfachri Charly Marlinda Chartady, Rachmad Dea Anggraini Elvina Elvina Elvina Elvina Fauzi Fauzi Febrianta, Rezario Finalesvita Br. Nasution Hasan Albana Hasnarika Hasnarika Hasnarika, Hasnarika Intan Aspina Irawan, Adi Chandra Irmawati Irmawati Jeny Capri Sawalia Jessyca Josephine Adrianata Juhli Edi Suranta Simanjuntak Jumadil Saputra Kelvin Purwanto Kevin Kevin Lora Fegy Harahap Lulu Vriska Rianti Mahfuddin, Rohmat Maydhita Felliyani Salsabila Meidina, Meidina Melisa Melisa Meri Aziana Muhammad Isa Alamsyahbana Muis Murtadho Novi Chandra Saputra Novica Indriaty Nur Hasanah Nurfitri Zulaika Nurfitri Zulaika Okvita Adhayani Pardede, Ranat Mulia Putri Dwi Novrina Rabiatul Zahara Rahmawita Rahmawita Rahmayani, Desrika Raja Yulianita Sarazwati Ranat Mulia Pardede Rohmat Mahfuddin Salihi, Salihi Sambodo, Bambang Satria, Hendy Sitepu, Andres Putranta Sudirman Sudirman Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Yanto, Meidi Yogi Saputra Zulaika, Nurfitri Zydyan Zahara Marsya