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All Journal Mesin ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian kepada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Bambang Sugiharto
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Fazrin Defillateli; Bambang Sugiharto; Indah Umiyati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Abstract

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study.  The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword:  Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application
KARAKTERISTIK MODUL PENYERAP ENERGI IMPAK MEKANISME INTERNAL INVERSION DAN AXIAL SPLITTING Rachman Setiawan; Muhammad Hisyam Amir; Bambang Sugiharto; Sigit Fajrianto
Mesin Vol. 21 No. 2 (2006)
Publisher : Mesin

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Abstract

The application of crashworthiness technology to a vehicle has a main objective of protecting the passenger or cargo from the effects of impact/collision. One of the strategies is by using impact energy absorbing (IEA) modules. Two of the alternatives of IEA modules are metallic tubes with internal inversion and controlled axial splitting mechanism. This paper presents both numerical and experimental approaches to understand the characteristics of the two mechanisms, before using them in design phase. LS-Dyna was used as the numerical simulation software for drop test case. The result of simulation is presented as the relationships between geometrical parameters and the crashworthiness parameters, e.g. impact energy and response force. Some cases are compared with quasi-static and drop test results.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON BANKING COMPANY VALUE BEFORE AND DURING COVID-19 Sri Mulyati; Putri Rizki Syafitri; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1236

Abstract

This research was conducted to determine the effect of sustainability report disclosure on company value before and during the Covid-19 pandemic. In this study a descriptive verification research method was used, with quantitative data types, using secondary data sources, populations and samples of banking sector companies that issue sustainability reports listed on the Indonesian Stock Exchange. The sampling technique used is non-probability sampling and the determination of the sample uses purposive sampling. The method used in this study is using the panel data regression method with the help of the Eviews application software. The results of the study show that the hypothesis test is acceptable, because there are differences in the effect of the Sustainability Report Disclosure before and during Covid-19 on company value. Where research conducted in the before covid-19 period showed the result that Sustainability Report Disclosure had an influence on company value, while the period during covid-19 did not affect the company’s value.
PELATIHAN PEMBUATAN VIDEO KREATIF DALAM RANGKA PROMOSI PRODUK DI TIKTOK SHOP Arisanti, Dian; Catri Jintar; Purwanti, Purwanti; Tanti Widia Nurdiani; Bambang Sugiharto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

Tujuan diadakannya pengabdian kepada masyarakat ini adalah membuat sebuah pelatihan pembuatan video kreatif dalam rangka promosi produk di TikTok Shop. Sasaran dalam pengabdian kepada masyarakat ini adalah konten kreator yang mempromosikan video kreatif di TikTok Shop. Puncak dari pengabdian kepada masyarakat ini adalah melakukan pelatihan pembuatan video kreatif dalam rangka promosi produk di TikTok Shop. Jenis pelatihan yang dipakai adalah pelatihan kreativitas. Pengabdian kepada masyarakat ini menarik suatu kesimpulan bahwasanya pelatihan pembuatan video kreatif di TikTok Shop merupakan modal bagi pelaku usaha untuk membuat konten video yang menarik dan inovatif untuk mempromosikan produk di platform TikTok. Pelatihan video kreatif terdiri dari konsep konten, teknik pengambilan gambar, penggunaan aplikasi editing, dan strategi promosi yang tepat.
FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD) Icih; Norhanizah Johari; Rina Agutina; Bambang Sugiharto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.276

Abstract

This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.
INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS Bambang Sugiharto; Muhammad Abdul Malik; Indah Umiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.301

Abstract

This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.
SOSIALIASI PEMBELAJARAN BERBASIS PROYEK PADA MATA KULIAH PEREKONOMIAN Rulyenzi Rasyid; Jonmaianto Sihombing; Bambang Sugiharto; Radiah, Radiah; Abdul Jalil Hutagalung
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11578

Abstract

Tujuan diadakan kegiatan pengabdian kepada masyarakat ini adalah untuk sosialiasi manfaat dan strategi pembelajaran berbasis proyek pada mata kuliah perekonomian. Kegiatan pengabdian kepada masyarakat membuat sasaran kegiatan kepada mahasiswa yang mengambil mata kuliah perekonomian. Agar sasaran kegiatan ini tercapai maka dilakukan pendekatan sosialisasi formal dengan alat bantu sumber sekunder sebagai rujukan bahan-bahan sosialisasi formal. Hasil kegiatan menunjukkan bahwa dengan adanya sosialiasi pembelajaran berbasis proyek pada mata kuliah perekonomian ini memberikan menfaat meningkatkan keterlibatan mahasiswa, mengembangkan keterampilan berpikir kritis mahasiswa, dan meningkatkan kreativitas mahasiswa serta strategi untuk mewujudkan pembelajaran berbasis proyek pada mata kuliah perekonomian ini dengan penetapan tema proyek, perencanaan proyek, pelaksanaan proyek, dan evaluasi hasil proyek.
Co-Authors Abdul Jalil Hutagalung Arisanti, Dian Bambang Sugiharto Catri Jintar Icih Indah Umiyati Jonmaianto Sihombing Muhammad Abdul Malik Muhammad Hisyam Amir Norhanizah Johari PURWANTI PURWANTI Putri Rizki Syafitri Rachman Setiawan Radiah, Radiah Rina Agutina Rulyenzi Rasyid Sigit Fajrianto Sri Mulyati Tanti Widia Nurdiani