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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa

Ahmad Juanda

Universitas Muhammadiyah Malang

Author-ID : 434959

Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Veterinary Other

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PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 Lilik Intan Herawati; Ihyaul Ulum; Ahmad Juanda
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to identify and provide a high level description of intellectual capital disclosure of vocational colleges in Indonesia based on the Accreditation Instrument of Study Program (IAPS) 4.0. Six ways numerical coding system of content analysis was used to analyze the data. The results indicate that IC disclosure patterns chosen by vovational colleges in Indonesia are mostly in the form of pictures / graphics and narratives. However, the number of undisclosed IC items was very dominant (47.4%).

Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia Berdasarkan Islamic Social Reporting Index Desy Retma Sawitri; Ahmad Juanda; A Waluya Jati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility at shareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method. The samples which are used for the purpose of this research are the purposive sampling taken from shareea banks at Indonesia which already registered on 2015 and 2016. The result of this research showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data also showed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and Central Asia Bank. There were also five shareea banks which simply ranked informative, they were: Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bank of Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria Shareea Bank.Keywords: Corporate Social Responsibility, Shareea Banks, ISR index.

An Analysis of the Scope Variations in Intellectual Capital Disclosure: Perspectives of Indonesian State Universities Ahmad Juanda; Setu Setyawan; Dwi Irawan; Lia Candra Inata
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine and analyze the differences in intellectual capital disclosure between Indonesian state universities.Design/Methodology/Approach: The data comprises all state universities listed in 4ICU (4 International Colleges University) in 2020. To analyze the data, the researchers used content analysis and the independent sample t-test. This study used three indicators (location, number of applicants, and number of study programs) to analyze the differences in intellectual capital disclosure between state universities in Indonesia.Research findings: The study results show scope variation in intellectual capital disclosure based on location and number of applicants. However, based on the number of study programs, no variation was found.Theoretical contribution/Originality: The scope variation in intellectual capital disclosure between Indonesian state universities, especially regarding the indicators such as study programs and locations, is a rare topic of study. It is compelling and requires further study.Practitioner/Policy implication: This study is potentially relevant to academicians, researchers, and stakeholders. By analyzing the scope variation in intellectual capital disclosure between Indonesian state universities using three indicators, this study provides insight on the importance of delivering information about universities to the public to improve credibility and attract more applicants.

ANALISIS KINERJA REKSADANA SYARIAH DI PASAR MODAL INDONESIA MENGGUNAKAN METODE SHARPE Raudhah Trisna Wardhani; Ahmad Juanda; Dhaniel Syam
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6953

The purpose of this study is to analyze the performance of Islamic mutual funds that include stocks, fixed income, mixes, and money markets using Sharpe method. The type of research conducted is quantitative descriptive research. Data collection method in this research is documentation technique with secondary data that is through official website bareksa.com. In performance measurement, in this research, the researcher only use one method only that is a method of shape. The performance of mutual funds using this shaping method can be analyzed using three indicators; the rate of return of mutual fund, the risk of a mutual fund with standard deviation, a method of shape. Based on the calculation of Sharpe can be concluded that the highest performance among Islamic mutual funds that include stocks, fixed income, mix and money market in 2015, 2016, 2017 is sharia mutual fund shares. Sharia mutual fund shares can be said to be the highest because in the three performance indicators mentioned above mutual funds sharia shares obtain the highest results when compared with other types of mutual funds sharia.

Pengaruh Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Pemoderasi Wardatul Jannah; Ahmad Juanda; Adi Prasetyo
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8360

This research aims to know the influence of the dividend policy and funding decisions against the value of the company as well as an influence after the interaction of variable moderation that is the quality of the earnings. Types and sources of data obtained from the financial reports of the company property, real estate, and building construction 2016-2017 year published or to be published on the official website BEI ww.idx.co.id. Engineering data collection is done by the study of librarianship and documentation methods. Technique analysis on the research is conducting a classical assumption before multiple regression test was performed, and performed two model regression testing, i.e. the residual test and model test of interaction (MRA). Based on the results of the research, the author can provide a conclusion that funding decisions take effect against the value of the company, while the dividend policy has no effect against the value of the company. Results after the variable moderation that is giving interaction strengthen the relationship between the dependent variable independent variable.

PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ayu Apriliani Hidayat; Ahmad Juanda; Ahmad Wajuya Jati
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10511

This study aims to examine the relation of information asymmetry and leverage to earnings management in mining companies listed at Indonesian Stock Exchange. Earnings management as the dependent variabel is measured by discretionary accruals. The populations of this study were all mining companies that listed at Indonesian Stock Exchange period 2016-2018. The sample used in this research is about 24 companies through purposive sampling method. The methode of analysis used in this study is panel data regression. The results showed that the information asymmetry hasn’t been approved for having significant and negative relation on earnings management. However, leverage have significant and positive relation on earnings management.

PERPUTARAN MODAL KERJA, LIKUIDITAS DAN PROFITABILITAS PERUSAHAAN Ahmad Juanda; Ginanjar Arief Setyabudi
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11892

The purpose of this research is to examine the influence of working capital turn over and liquidity to profitability. The population in this research is all of the fast-moving consumer goods listed company in the Indonesian Capital Market Directory and publishes financial reports in 2016-2018. A sample is determined by a purposive sampling technique based on specified criteria and obtained as many as 24 companies. The research data is secondary data with the collection method uses documentation technique. Data analysis uses Multiple Linear Regression. The results show that working capital turn over (WCTO) and liquidity (CR) simultaneously have a significant effect on profitability (ROA) amount 34,6% while there remaining 65,4% is influenced by other factors. Partially, the working capital turn over (WCTO) variable has a significant effect on profitability (ROA) and liquidity (CR) variable has a significant effect on profitability (ROA).

Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern Ahmad Juanda; Thomas Fernandez Lamury
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17993

This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The population of this study is 187 listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Using purposive sampling, the sample from this study became 100 manufacturing companies with sample criteria: manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 with complete data and no losses during the period study. This research method uses a quantitative approach with data analyzed using logistic regression. The results obtained are that Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. Profitability and Ownership Structure partially have no effect on Going Concern Audit Opinions in listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Audit Quality, Profitability, Leverage, Ownership Structure simultaneously affect the Going Concern Audit Opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019.

Ibm. Pelatihan Dan Pendampingan Penyusunan Anggaran berbasis Kinerja SDM 03 Tumpang Dan SMKM 02 Singosari Setu Setyawan; Ahmad Juanda
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Pengabdian masyarakat yang dilakukan untuk Pelatihan Dan Pendampingan Penyusunan Anggaran berbasis kinerja Dan Pelaporan Keuangan SDM 03 Tumpang Dan SMKM 02 Singosari Tujuannya memberikan kemampuan pengurus sekolah untuk menyusun anggaran berbasis kinerja dan peningkatan kualitas pelaporan keuangannya. Yang selama ini SDM 03 Tumpang dan SMKM 02 Singosari dalam penyusuan anggaran belum berbasis kinerja dan peloporan keuangan yang belum memberikan informasi yang lengkap kepada stake holder. Metode yang digunakan dalam program pengabdian mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian mitra lebih mengerti dan memahami tentang penyusunan anggaran berbasis kinerja dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor pastest sebesar 90.

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTEM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA BUMDES MANDIRI “MULYOAGUNG” Setu Setyawan; Ahmad Juanda; Dhaniel Syam
Studi Kasus Inovasi Ekonomi Vol. 6 No. 01 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i01.20382

BUMDes Mandiri Mulyoagung merupakan badan usaha yang dibentuk oleh Desa Mulyoagung kec, Dau Kab. Malang, yand didirikan pada tahun 2019 berdasarkan musyawarah Badan Perwakilan Desa (BPD), RW dan Kepala Desa, pembentukan didasarkan aktivitas usaha warga pasar Desa yang menempati tanah desa dan transaksi pembayaran jasa lainnya. Pengabdian ini difokuskan pada pelatihan dan pendampingan penyusunan sistem pecatatan dan pelaporan keuangan yang berbasis Excel for accounting dengan menghasilkan model sistem informasi pelaporan keuangan. Pelaksanaan pelatihan dan pendampingan menggunakan model-RAD (Rapid Application Development) yaitu metode yang melibatkan pengguna didalam penyusunan model (prototype), perbaikan sampai model siap untuk di gunakan Sasaran mitra sebanyak 4 orang yaitu ketua BUMdes, Bendahara dan 2 orang bagia operasional. Dari hasil pelatihan dan pendampingan kepada pengurus BUMdes mulyoagung sangat berhasil dengan melihat hasil post-test rata rata nilai 60 setelah diadakan pelatihan dan pendampingan selama 6 bulan, nilai pas test mencapai rata 80. Selanjuntya model atau sistem pencatatan dan pelaporan Excel for accounting yang dijalankan dilakukan penyempunaan dengan sesuai dengan kebutuhan

Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Wajuya Jati Ahmad Waluya Jati Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniwati Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rizad, Muhammad Fadly Agil Rizki Febriani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri

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