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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Accounting and Investment Binus Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Enrichment : Journal of Management JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman Jurnal Impresi Indonesia Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal Research of Social Science, Economics, and Management Hexagon Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia

Agus Munandar, Agus

Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta

Author-ID : 511851

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DAMPAK ARUS KAS BEBAS, KEBIJAKAN UTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Lutfitasari, Mayang; Munandar, Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Tujuan penelitian ini untuk mengetahui dampak antara arus kas bebas, kebijakan utang, ukuran perusahaan terhadap kinerja keuangan. Cara yang diterapkan pada studi ini ialah kuantitatif. Teknik penentuan sampel pada studi ini memakai purposive sampling. Sampel studi ini sejumlah 17 emiten sektor pariwisata yang memenuhi kriteria yakni emiten yang melaporkan laporan keuangannya di bursa efek Indonesa (BEI) periode 2016-2020. Selanjutnya, data diolah dengan menggunakan uji asumsi klasik. Pengujian hipotesa studi memakai analisis regresi linier berganda untuk mengetahui ada atau tidaknya dampak variabel independen terhadap variabel dependen. Uji hipotesis terdiri dari uji signifikansi simultan (Uji-F), uji signifikansi parsial (Uji-T) dan uji Adjusted R Square. Hasil studi menghasilkan arus kas bebas berpengaruh terhadap kinerja keuangan sedangkan kebijakan utang dan ukuran perusahaan terbukti tidak memiliki pengaruh terhadap kinerja keuangan. Selanjutnya diketahui bahwa arus kas bebas, kebijakan utang dan ukuran perusahaan mampu mempengaruhi kinerja keuangan secara simultan.

ANALISIS RISIKO KREDIT, NIM, DAN LDR TERHADAP PBV PADA BANK BUKU 4 PERIODE 2016 - 2020 Tjahjadi, Effendi; Munandar, Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Tujuan penelitian ini untuk mengetahui apakah NPL, NIM, dan LDR secara simultan berpengaruh terhadap PBV, dan untuk mengetahui apakah NPL secara parsial berpengaruh terhadap PBV, NIM secara parsial berpengaruh terhadap PBV, LDR secara parsial berpengaruh terhadap PBV. Kajian penelitian menggunakan data sekunder dari laporan keuangan yang diperoleh dari BEI selama 5 tahun berturut-turut dari tahun 2016-2020 dengan sampel data 7 Bank BUKU 4 atau setara dengan 35 data sampel, menggunakan data analisis melalui aplikasi pengujian statistik. Hasil uji statistik menunjukkan data normal dengan hasil uji secara bersama NPL, NIM, dan LDR berpengaruh positif signifikan terhadap PBV, sedangan uji secara individu NPL berpengaruh negatif signifikan terhadap PBV, NIM tidak berpengaruh terhadap PBV, LDR berpengaruh negatif signifikan terhadap PBV.

PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Janah, Niftahul; Munandar, Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menguji pengaruh dari perencanaan pajak serta profitabilitas terhadap nilai perusahaan menggunakan ukuran perusahaan sebagai variabel moderasi. Model yang digunakan pada penelitian berupa desain penelitian deskriptif kuantitatif dengan jenis data sekunder. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Proses pemilihan sampel melalui metode purposive sampling, sehingga diperoleh 60 data observasi dari 12 perusahaan yang terpilih sebagai sampel. Pengujian hipotesis dilakukan memakai model analisis regresi linier berganda serta uji moderated regression analysis (MRA) untuk menguji variabel moderator. Hasil dari penelitian didapatkan bahwa perencanaan pajak dan profitabilitas secara bersama-sama berpengaruh terhadap nilai perusahaan. Kemudian, secara parsial perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas secara parsial berpengaruh terhadap nilai perusahaan. Selanjutnya, ukuran perusahaan sebagai moderasi mampu memoderasi pengaruh perencanaan pajak terhadap nilai perusahaan dan mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan.

Implementation Of Risk Management In Digital-Based Training And Coaching Institutions Musdiana Mayang Putri, Elly; Hamdi, Edi; Indradewa, Rhian; Munandar, Agus
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.776

Risk is often associated with situations that may threaten the achievement of organisational goals and objectives. The impact of risk can be very significant, so effective risk management is very important. This study aims to analyse the implementation of risk management at PT Indotraining Multi Solusi, a digital-based training and coaching agency. Using the ISO 31000:2018 framework, this research identifies and assesses fourteen risks faced by the organisation. The research method used is qualitative with a descriptive approach to present the data in detail. The results show that by applying ISO 31000:2018, risks can be classified into four levels: low, medium, high, and extreme, which allows the company to establish appropriate risk management actions for each. This process includes risk identification, analysis, evaluation, and mitigation, as well as regular monitoring and review.

Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness Sihono, Agus; Munandar, Agus
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.7762

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tanggamus Provinsi Lampung Tahun Anggaran 2018-2021 Diana, Wahyu; Munandar, Agus
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i2.3386

This research was conducted to determine the financial capacity of the local government's APDB for the 2018-2021 period. The analysis used in assessing regional financial capacity uses the decentralization ratio, the degree of independence ratio, the effectiveness and efficiency ratio and the activity ratio. Quantitative descriptive analysis method and quantitative data collection were obtained from the official website of the Directorate General of Fiscal Balance. The results of the study show that the degree of decentralization of Tanggamus district is moderate and the amount of PAD is relatively very small, the level of independence of Tanggamus district is at 33% and is in the low category because the percentage is still below 50%, the level of dependence of Tanggamus district on transfer funds from the central government is still quite sufficient high, while the actual PAD revenue of Tanggamus district is quite effective, accompanied by a fairly efficient PAD revenue cost. In addition, the comparison of direct and indirect spending shows a higher average so that it is seen that the Regional Government prioritizes its funding for community needs. The novelty of this study uses the Tanggamus district as an object that has never been studied before.

Model Altman Untuk Menilai Kinerja Perusahaan Subsektor Pertambangan Batubara Periode 2015-2019 Munandar, Agus
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 1 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i1.2794

This study aims to determine the degree of accuracy of the Altman Z-score method in predicting the bankruptcy of a company. This study uses quantitative research with a descriptive approach through accuracy and error type tests. Where the samples used are companies that are members of the coal mining sub-sector during the 2015-2019 period. Purposive sampling method was used in sampling with a total sample of 19 companies. The Altman Z-score method has an accuracy rate and type error of 11% and 42%, which indicate that the method is not good for use in companies that are members of the coal mining sub-sector.

IMPLEMENTASI STRATEGI BAURAN PEMASARAN DALAM MEMASARKAN PRODUK APLIKASI AKUNTANSI BERBASIS DIGITAL EDUKASI: FINANCIAL REPORT ASSISTANT (FIRA) Ningrum, Ira Sita; Syah, Tantri Yanuar Rahmat; Hamdi, Edi; Munandar, Agus; Sita Ningrum, Ira
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Volume 8, Nomor 2, Juli 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pdk.v8i2.16033

The accounting system is a field that handles the planning and application of procedures for collecting and reporting financial data—planning a system with elements of checking and matching (checks & balances) to maintain company assets and have an efficient and beneficial information flow for management. The process of making financial statements seems complicated, especially there are still some small businesses that do not understand how to make their financial statements as an opportunity for accounting application providers to help small entrepreneurs by presenting easy and real-time accounting applications, as well as with the support of up-to-date technology. Financial Report Assistant (FIRA) is here to answer the problems of small entrepreneurs as an accounting application solution with service features that integrate all the company's accounting administrative needs in terms of financial records, calculation of income tax liabilities, budgeting, per-project financial statements to financial health analysis whose superior features can be selected and adjusted to consumer needs. With the Ask The Expert feature, customers don't have to worry about the FIRA accounting application not functioning optimally, because consumers will be accompanied by a professional, friendly and ready to help facilitate consumer accounting administration work that can provide insights so that consumer businesses are more profitable, growth and sustained. The purpose of this study is to determine marketing strategies to make the right marketing mix strategy decisions in accordance with company goals. The method used in this study uses qualitative methods with SWOT analysis to find out strengths, weaknesses, opportunities, and threats. After conducting a SWOT analysis can provide an overview of the process needed to develop a strategy for implementing the marketing mix in marketing a product.

ANALISIS ACCOUNTS RECEIVABLE TURNOVER DAN FIXED ASSETS RATIO TERHADAP PROFITABILITAS PADA SEKTOR BARANG KONSUMSI Munandar, Agus; Khasanah, Fitriyani; Amelia, Winda
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v13i1.2947

The purpose of research in this scientific journal is to examine and analyze in depth the relationship between receivables and fixed asset turnover with profitability in consumer goods companies on the IDX for the 2018-2020 period. The research method used in this scientific journal is a quantitative method where quantitative methods allow objects to be analyzed to make them look more real. As the basis for this study, we use financial reporting tables for consumer goods. The data in this study is sourced from the consumer goods manufacturing industry per year from 2018 to 2020. This scientific journal examines 3 companies that will be included in the research by collecting financial data released by the IDX for 3 consecutive years. The results of this scientific journal research show that receivables and fixed asset turnover affect the profitability of consumer goods companies on the Indonesia Stock Exchange during the 2018-2020 period. Accounts receivable turnover partially affects the profits of consumer goods sector companies on the IDX for the 2018 - 2020 period. Fixed assets have a partial and insignificant effect on company profits.

Implementation of Activity-Based Costing to Increase Profits for Traditional Treatment Providers Munandar, Agus; Maratis, Jerry; Sugiyanto, Didik; Kadlina
IJCS: International Journal of Community Service Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v3i1.945

The growth of traditional medicine in Indonesia is so rapid. Traditional medicine serves as an alternative to modern medical treatment, particularly in areas that are difficult to access by modern healthcare services. This paper aims to describe the impact of activity based costing implementation on profitability of traditional treatment. The method for this research is comparative study between pre and post implementation of ABC. For that reason, the method used in this research is one group pretest-posttest design. The number of members in the group is 20 respondents. The results of this paper show that there is a significant difference in profit before and after ABC implementation.

Co-Authors Abdul Ghafar Ismail Adhikara, Muhammad Fachruddin Arrozi Ahmad Fajri Akbar, Rizky Amin, Rashidi Andriyanto, Irwin Anjani, Dito Fatria Antasti, Erico Anugrah, Faisal Anwar, Ardian Arifin, Muhammad Rais Artia, Wa Ode Tri Aulia, Aisa B, Dea Ockta Budi Wibowo Delang, Teresa Ona Dewi Kurniawati Diana, Wahyu Didik Sugiyanto Djumiyati, Dewi Edi Hamdi Eka Bertuah Elis, Elis Esye, Yendi Fatihurrahman, Muhammad Hilmi Firdaus Fitri, Riza Aulia G, Andhika Maula Hadibowono, Satrio Indradewa, Rhian Janah, Niftahul Kadlina Kadlina, Kadlina Kamila, Nurul Kartika Dewi Djunaedi, Mira Khasanah, Fitriyani Korat, Chevri Kriswanto, Reynaldi Latifah, Cindy Lutfitasari, Mayang M. Haris Maratis, Jerry MARIA BINTANG Maryanti, C Susi Maulana, Rizkian Mohammad Soleh Nurzaman Musdiana Mayang Putri, Elly Ningrum, Ira Sita Nofrohu Retongga Nurbaety Nurdiniah, Dade Nur’Afiah, Luthfin Okchatamsi, Dian Oktaviyani, Rusna Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Qolyubi, Ahmad Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rasikha, Alya Resca, Yuliana Restuwangi, Reginda Sri Rizki, Tri Rohayati, Eneng Rosmina Rosmina Royhisar Martahan Simanungkalit S, Lina Marlina Sabdotomo, Azamu Said, Lola Luviana Said, Lola Luviana Sapto Jumono Sihono, Agus Siswantoro, Dodik Sita Ningrum, Ira Sopianti, Yusi Sri Nurhayati Suharna, Jaka Sunjaya, Robi Suwongso, Imanuel Syamtori, Stanley Tantri Yanuar Rahmat Syah Tjahjadi, Effendi Triyana, Eva Tya Sani Uci Sulandari Wahyuni, Cantika Wawan Darmawan Wijaya, Suryanto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Y, Alia Dwi Yuni Astuti Yusup Setiawan, Yusup

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