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Exploring the impact of brand image and perceived value on purchasing decisions through buyer interest Samudra, Makitta Widi; Widayat, Widayat; Juanda, Ahmad
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i2.11842

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh citra merek dan persepsi nilai terhadap keputusan pembelian melalui minat beli konsumen. Dalam konteks ini, citra merek diukur dengan nilai-nilai merek, citra merek, dan kepercayaan konsumen terhadap merek. Sementara itu, perceived value dievaluasi melalui persepsi konsumen terhadap kualitas produk, manfaat yang diberikan, dan hubungan antara harga dan manfaat. Penelitian ini bersifat deskriptif kuantitatif dan menggunakan teknik non-probability purposive sampling. Sampel dalam penelitian ini adalah pelanggan produk krim tubuh berjumlah 100 responden. Data dikumpulkan menggunakan kuesioner online dengan pengukuran menggunakan skala Likert dan diolah menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Alat untuk mengolah data dalam penelitian ini adalah Software SmartPLS 3.0. Hasil dari penelitian ini adalah citra merek mempengaruhi keputusan pembelian, tetapi nilai yang dirasakan tidak mempengaruhi keputusan pembelian. Citra merek dan nilai yang dirasakan sebagian mempengaruhi minat beli. Kemudian, minat beli dapat memediasi citra merek dan nilai yang dirasakan untuk keputusan pembelian. The Body Shop harus fokus untuk meningkatkan citra merknya karena hal ini secara signifikan mempengaruhi pilihan pembelian masyarakat. Mengedepankan nilai-nilai dan dedikasi perusahaan terhadap keberlanjutan dapat meningkatkan cara pandang terhadap merek. Meskipun nilai yang dirasakan mungkin bukan satu-satunya alasan untuk pembelian, hal ini dapat meningkatkan minat untuk membeli jika dipasangkan dengan citra merek yang kuat. The Body Shop dapat meningkatkan penjualan dan loyalitas pelanggan dengan menciptakan proposisi nilai yang kuat dan membangkitkan minat untuk membeli, yang secara efektif menghubungkan citra merek, nilai yang dirasakan, dan keputusan pembelian.
Pengaruh Inflasi Dan Suku Bunga Terhadap Profitabilitas Bank Syariah Di Indonesia Periode 2019-2023 Ahmad Juanda
Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2025): Mei 2025
Publisher : Peduli Riset dan Pengabdian Masyarakat

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

Abstract

Profitabilitas merupakan salah satu alat analisis keuangan Bank yang mengukur kesuksesan manajemen dalam menghasilkan laba atau keuntungan dari operasi usaha Bank. Inflasi merupakan suatu kejadian yang menggambarkan situasi dan kondisi dimana harga barang mengalami kenaikan dan nilai mata uang mengalami pelemahan, dan jika ini terjadi secara terus-menerus akan mengakibatkan memburuknya kondisi ekonomi. Suku bunga adalah balas jasa yang diberikan oleh bank yang berdasarkan prinsip konvensional kepada nasabah yang membeli atau menjual produknya. Bunga juga dapat diartikan sebagai harga yang harus dibayar kepada nasabah (yang memiliki simpanan) dengan yang harus dibayar oleh nasabah kepada bank (nasabah peminjam). Analisis data yang telah dilakukan terkait “Pengaruh Inflasi dan Suku Bunga (BI Rate) terhadap profitabilitas Bank Syariah Indonesia Periode 2019-2023 Dibuktikan dengan nilai sig 0,824 >0,05 dan nilai t hitung -0,224 < t tabel 1,67252, Hasil perhitungan dengan mengunakan aplikasi SPSS dan microsoft Excel tidak terdapat pengaruh inflasi terhadap profitabilitas Bank Syariah Indonesia Periode 2019-2023. Tidak terdapat pengaruh antara Suku Bunga (BI Rate) terhadap Bank Syariah Indonesia Periode 2019-2023. Dibuktikan dengan nilai sig. 0,087 > 0,05 dan nilai t hitung -1,739 < t tabel 1,67252. Dibuktikan dengan uji simultan bahwa f hitung > f tabel yaitu 1,551 > 4,01.
Cost Efficiency Analysis To Maintain The Sustainability of Tobacco Farming in Grujugan Village, Bondowoso Regency Atikah, Siti; Juanda, Ahmad; Leniwati, Driana
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6754

Abstract

This study aims to analyze cost efficiency in tobacco farming in Grujugan Village, Bondowoso Regency, and identify the factors influencing the sustainability of such farming practices. The methodology includes direct observation and interviews with experienced tobacco farmers. The results of the analysis indicate that cost efficiency is a key factor in enhancing profitability and sustainability in tobacco farming. Cost reduction can be achieved through the selection of superior varieties, the implementation of modern technology, and efficient resource management. Additionally, the importance of training for farmers in sustainable agricultural practices is identified as a strategic step to improve productivity. Despite facing climatic challenges, such as extreme dry seasons, the combination of these approaches can help tobacco farmers in Grujugan Village maintain and improve their farming outcomes, while also ensuring local economic sustainability.
Hubungan Asupan Energi Dan Aktivitas Fisik Terhadap Obesitas Santri Pondok Pesantren Darussalam Sengkubang Kecamatan Mempawah Hilir Kabupaten Mempawah Ahmad Juanda; Iman Jaladri; Yanuarti Petrika; Destriana
Media Gizi Khatulistiwa Vol. 2 No. 1 (2025): Media Gizi Khatulistiwa Edisi Maret 2025
Publisher : Jurusan Gizi Poltekkes Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2804/mgk.1811.1041

Abstract

Obesitas dan kegemukan merupakan aktor resiko kematian terbesar kelima didunia. Obesitas dipengaruhi oleh asupan energi dan Aktivitas fisik. Hal ini disebabkan karena kuantitas dan kualitas makanan dan minuman yang dikonsusmsi akan mempengaruhi asupan gizi sehingga akan mempengaruhi kesehatan individu dan kesehatan masyarakat. Mengetahui hubungan antara asupan energi dan aktivitas fisik dengan obesitas Santri Pondok Pesantren Darussalam Sengkubang Kecamatan Mempawah Hilir Kabupaten Mempawah. Penelitian ini merupakan penelitian observasional dengan pendekatan case control. Besar sampel berjumlah 92 orang  yang terdiri dari 46 kelompok kasus santri yang obesitas dan 46 kelompok kontrol santri yang kurus. Kesimpulannya Hasil uji Chi Square diperoleh ada hubungan antara asupan energi dengan obesitas (p=0,004). Pada santri yang asupan energi lebih beresiko 3,2 kali lebih besar mengalami obesitas (OR=3,2). Ada hubungan antara aktivitas fisik dengan obesitas (p=0,000). Pada santri yang aktivitas fisiknya kurang beresiko 17,7 kali lebih besar mengalami obesitas (OR=17,7). Diharapkan bagi santri agar lebih memperhatikan asupan energi untuk mengendalikan timbulnya obesitas dan meningkatkan kegiatan seperti ektra kurikuler dan senam untuk meningkatkan aktivitas fisik diluar jam sekolah agar terhindar dari obesitas.
Analisis Dana Desa Terhadap Internalisasi Budaya Jawa "Sedekah Bumi" di Desa. Mrutuk, Tuban Rahayu, Mellysia Dwi; Leniwati, Driana; Juanda, Ahmad; Haryanti, Agustin Dwi
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.130691

Abstract

Tujuan – Tujuan penelitian ini adalah untuk menganalisis dana desa terhadap internalisasi budaya Jawa “Sedekah Bumi” di Desa Mrutuk, Tuban, serta menganalisis mengelola dana desa yang dikeluarkan untuk biaya acara tersebutMetode – Dengan memakai paradigma interpretatif, penelitian ini mencoba menafsirkan dana menggunakan desain penelitian studi kasus dengan pendekatan kualitatif dan dengan pendekatan etnografi. Data diperoleh melalui wawancara mendalam dengan perangkat desa dan RT yang menjadi informan kunci. Metode yang digunakan adalah teknik snowballing dengan memperbanyak informan. Hasil wawancara dikelompokkan dan dilakukan reduksi data sebelum dianalisis dan ditarik kesimpulan atau verifikasi. Triangulasi juga dilakukan dengan teknik pertanyaan berbeda yang diajukan untuk memastikan keabsahan data kepada masyarakat sekitar sebagai informan tambahan dan yakin bahwa data yang diperoleh valid.Hasil – Dana dimaknai menjadi 3 (tiga) makna, yaitu dana sebagai suatu kas/modal, dana sebagai hubungan kekeluargaan dan kepercayaan, dan dana sebagai entitas anggaran. Pengkodean data empiris menggunakan wawancara mendalam kepada informanOriginalitas –  Penelitian ini berfokus pada pengelolaan dana desa terkait dengan nilai budaya Jawa. nilai-nilai budaya Jawa dekat dengan akuntansi biaya. Akuntansi biaya merupakan proses penghitungan nilai persediaan pada neraca dan nilai harga [okok penjualan (HPP) yang dicatat pada pendapatan. Pernyataan laporan kerugian, yang merupakan informasi bagi perusahaan.Keterbatasan/Implikasi – Ruang lingkup penelitian masih sedikit. Penelitian ini diinginkan bisa memberikan kontribusi terhadap teori akuntansi yang ada dalam pengelolaan dana desa. Selain itu, dapat memberikan kontribusi kepada desa atau daerah yang memiliki beragam tradisi untuk memberikan saran dalam mengelola dana yang telah ditetapkan.
Can The Green Board Committee Mitigate ESG Risk? Rizad, Muhammad Fadly Agil; Juanda, Ahmad
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14062

Abstract

This research aims to see the influence of determinant factors, namely Green Board Committee, Board Diversity and Firm Size in mitigating ESG Risk Rating. This study uses Regression Robustness Test in data analysis on 79 companies listed on the IDX in 2023 and have ESG Risk Rating. In this study, it was found that the Green Board Committee does not have a significant influence on ESG Risk Rating but must have other variables that can mediate ESG Risk Rating such as ESG activities. then Board Diversity has a significant influence on ESG Risk Rating which means that with diversity in the board of directors, they can have many different perspectives on women who are more sensitive to environmental issues so that they can manage ESG risks well, and Firm Size has a significant influence on ESG Risk Rating which proves that the bigger the company, the more it can manage ESG risks. There are still few studies related to ESG Risk Rating in Indonesia, so it is one of the novelties in this study JEL Classification: G24; M14; M41 DOI: https://doi.org/10.26905/afr.v7i3.14062
Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS) Ahmad Juanda; Setu Setyawan; Lia Candra Inata
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17507

Abstract

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.
Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities Siti Fadhillah Nurazizah; Dwi Irawan; Ahmad Juanda; Sukma Uli Nuha
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23009

Abstract

Research aims: This research examines how intellectual capital affects organizational performance in Indonesian universities, focusing on the mediating role of intrinsic motivation. It highlights the importance of intrinsic motivation in enhancing the influence of human capital, structural capital, and relational capital in improving organizational effectiveness.Design/Methodology/Approach: This quantitative study used survey data from 123 employees at top-ranked Indonesian universities by webometrics, selected via simple random sampling. The data were analyzed using variance-based structural equation modeling (SEM) with a Partial Least Squares (PLS) approach.Research findings: The findings of this study revealed a significant positive relationship between intellectual capital and organizational performance in Indonesian universities after being fully mediated by intrinsic motivation.Theoretical contribution/Originality: The novelty of this research exhibits how intrinsic motivation from well-organized Self Determination Theory (SDT) can mediate the influence of intellectual capital on organizational performance in higher education. The results of this study provide valuable insights for increasing intrinsic motivation in strengthening intellectual capital.Practitioner/Policy implication: This study's findings suggest that Indonesian university management and policymakers should focus on optimizing intellectual capital by fostering intrinsic motivation to enhance organizational performance.Research limitation/Implication: The limitation of this research is that there are no differences between private and state universities in examining the effect of intrinsic capital on organizational performance. It also only considers intrinsic motivation, ignoring extrinsic motivation. Future research should include extrinsic motivation and explore other intellectual capital indicators for a comprehensive understanding of organizational performance in Indonesian higher education.
Accrual-Based Accountability of Budgeting Realization Report in a Government Institution Setiawan, Eko; Juanda, Ahmad; Leniwati, Driana
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.748

Abstract

Background. A system that can generate more accurate financial reports and other financial data, such as information on the government's financial performance, accountability, and situation, is required. Accrual-Based Government Accounting is a Government Accounting Standard that uses the APBD as a basis to recognize revenue, expenditure, and financing in budget implementation reporting, as well as revenues, expenses, assets, debts, and equity in accrual-based financial reporting. Aims. The purpose of this study is to comprehend how the new institutional analysis theory is applied. The demand for legal products drives changes in information technology. Methods. The author uses a qualitative descriptive method, analyzing the data through case studies, based on the organizational changes. Coercive isomorphism and normative isomorphism are two distinct phenomena that are indicated by the symptoms they exhibit. Result. In addition to reflecting current financial realities, including long-term liabilities, financial statements become increasingly thorough. The government can more fully display its rights and responsibilities by including its debts, receivables, assets, and expenses in addition to its financial inflows and outflows. Go ahead. Conclusion. Because financial data is more precise and comprehensive, the government can better plan and manage its finances. Regulatory changes, HR training, and the accounting information system all require updates. Implementation. A cost-benefit analysis allows the government to evaluate program performance in greater detail
Understanding Tax Avoidance on Bank Debts Reviewed from the Letter An Nisa 29 Alan Januar Ahmed; Leniwati, Driana; Juanda, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6802

Abstract

Purpose: This study aims to analyze tax avoidance on bank debts reviewed from the letter An Nisa 29 by paying attention to Islamic business ethics and the perspective of the letter An-Nisa verse 29. Method: This study uses a qualitative approach with the type of library research. The data collection techniques used in this study are non-participant observation, interviews, and libraries. Data are analyzed using data reduction, data presentation, and drawing conclusions. Results: The main principles in Islamic business ethics that are contrary to tax avoidance include the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Thus it is clear that tax avoidance which is part of a vicious circle is prohibited in Islam. Based on Surah An-Nisa verse 29 there are four main points of discussion that can be developed to see tax avoidance activities on bank debt. The four points are wealth, false path, mutual consent, and do not kill yourselves. Implications: This research provides implications for accounting science, especially regarding the analysis of tax avoidance on bank debt as reviewed from the letter An Nisa 29. Novelty: This study focuses on the analysis of tax avoidance on bank debt reviewed from the letter An Nisa 29 with indicators of Islamic business ethics, namely the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Then integrated into the review of the letter An-Nisa verse 29 there are four main points of discussion, namely wealth, the wrong path, mutual consent, and do not kill yourselves.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Arif Ahmad Wajuya Jati Ahmad Waluya Jati Ahmed, Alan Januar Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Aniek Rumijati Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Bahrun Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniawati Driana Leniwati Dwi Damayanthi, Silvana Juliant 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 Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Masiyah, Masiyah 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 Nurlillah Dwinda Wicaksono Nurul Permatasari, Rika Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Purwanto, Wawan 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 Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sugiarto, Toto Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Viroza, Al-Thoriq Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri