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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
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Analysis of implementation : the payroll accounting system and employee wages Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.524 KB) | DOI: 10.32670/fairvalue.v4i10.1756

Abstract

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.
Pengaruh kinerja keuangan terhadap nilai perusahaan pada industri infrastruktur telekomunikasi tahun 2017-2021 Fajri, Ahmad; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2582

Abstract

The purpose of this study is to examine and analyze the effect of financial performance, namely the current ratio, Debt to Equity Ratio, return on assets and return on equity on firm value (Price to Book Value). Investors certainly want developments in every business. Firm value is an indicator of financial performance that can be used by investors to assess the company's business development. The object of this research is the company in the Telecommunication Infrastructure Industry which is listed on the Indonesia Stock Exchange for the period 2017-2021. This study conducted a quantitative data analysis. The population of this study is the entire Telecommunication Infrastructure Industry listed on the Indonesia Stock Exchange 2017-2021. The sample used is 11 companies using purposive sampling as a sampling method. Data were analyzed using classical assumption test and multiple linear regression. This study proves that financial performance represented by the return on assets and return on equity has a positive and significant effect on firm value, while current ratio & Debt to Equity Ratio have no effect on firm value, respectively.
Penghindaran pajak perusahaan: Tinjauan literatur Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Tax avoidance is an attempt to legally evade taxes without violating tax laws, with the aim of taking advantage of weaknesses in tax laws to reduce the tax burden. This study seeks to summarize the key findings of tax avoidance studies in the financial accounting literature over the past decade. In determining the existence of tax evasion and the causes and consequences of corporate tax avoidance, we consider theoretical developments and relevant empirical findings on relevant topics. We propose various ideas for further research to explore the under-researched topic of tax avoidance.
PERAN GEOMORFOLOGI DALAM ANALISIS RISIKO BENCANA LONGSOR DI DAERAH KARANGGAYAM, KABUPATEN KEBUMEN, PROVINSI JAWA TENGAH, INDONESIA Retongga, Nofrohu; Putri Wijaya, Nurhikmah; Anwar, Ardian; Akbar, Rizky; Ramadhan, Ilfan Prabu; Anjani, Dito Fatria; Darmawan, Wawan; M. Haris; Firdaus; Munandar, Agus; Kurniawan, Wawan
Hexagon Jurnal Teknik dan Sains Vol 5 No 2 (2024): HEXAGON - Edisi 10
Publisher : Fakultas Teknologi Lingkungan dan Mineral - Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/hexagon.v5i2.3997

Abstract

The aim of this study was to determine the role of geomorphology in analyzing the risk of landslides disasters in a complete and comprehensive manner in the Karanggayam area, Kebumen Regency, Central Java Province, based on threat, vulnerability, resilience, and exposure factors. This research is descriptive in nature, so the data source relies on the results of field observations, which are then supported by data from laboratory analysis. The stages in this research were divided into data acquisition, data analysis, and studio stages. Studies of drainage patterns and geomorphological studies can be used as indicators to analyze the risk of landslides, such as landforms, soil thickness, slope, lithology, land use, and vegetation, as well as other indicators such as population density and rainfall, while indicators of resilience factors and exposure factors such as early warning systems, evacuation routes, health facilities, the economy, road borders, and river borders are part of social, economic, and public health. The risk of landslides in the Karanggayam area has three levels: low, medium, and high.
Impact Of The Maqasid Sharia Index Mediation On Financial And Governance Performance And Profitability Sharia Commercial Banks In Indonesia Hadibowono, Satrio; Munandar, Agus
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9337

Abstract

This study aims to explore the impact of the influence of Maqashid Syariah as a moderating variable on the variables capital adequacy ratio, operational costs, non-performance finance, Sharia supervisory board, and independent board of commissioners in influencing the profitability of Islamic banks in Indonesia. using panel data regression analysis, which is a combination of time series and cross-sectional data. The sample consists of 11 Islamic commercial banks with a time series from 2015 to 2020. The factors in the study are based on previous empirical literature. The findings show that the variables that have been moderated by Maqashid Shariah, such as the capital adequacy ratio and the Sharia supervisory board, are more significant than the variables of operational costs, non-performance finance, and the independent board of commissioners in influencing the profitability of Indonesian Sharia banking. The results of the study show that profitability growth, as measured by the moderation of the Islamic Maqashid variable on the capital adequacy ratio and the Sharia supervisory board, is a significant determinant of profitability, which implies that most of the profitability of Islamic banking in Indonesia is motivated by the capital adequacy ratio and the Sharia supervisory board, which is statistically significant. The coefficients of the capital adequacy ratio and Sharia supervisory board measures imply that these variables have a positive effect on the profitability of Islamic banking in Indonesia. The increase in profitability of Islamic banking in Indonesia, as measured by the capital adequacy ratio and the Sharia supervisory board, has a positive effect on profitability; these findings indicate that the growth of factors such as operational costs, non-performance finance, and the independent board of commissioners in influencing profitability of Indonesian Sharia banking is not motivating.
META ANALISIS PENGARUH ABSENSI FINGERPRINT TERHADAP DISIPLIN DAN KINERJA KARYAWAN Elis, Elis; Munandar, Agus
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 6, No 2 (2022): JPEKBM (DESEMBER,2022)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v6i2.2512

Abstract

Salah satu indikator penilaian kinerja dan disiplin kerja adalah keberadaan karyawan dalam organisasi atau perusahaan. Studi meta analisis ini bertujuan untuk menganalisis kembali hasil studi fingerprint absensi dalam meningkatkan disiplin dan kinerja karyawan. Tahapan dalam meta analisis ini adalah, pertama menentukan masalah yang akan diteliti, mengumpulkan data hasil penelitian yang telah ada, menganalisis data, merangkumnya dan mengambil kesimpulan. Pengumpulan data dilakukan oleh peneliti dengan menelusuri artikel yang dipublikasikan di jurnal online melalui Google Scholar. Dari hasil penelusuran, terpilih 10 artikel relevan sepanjang tahun 2022 dan 2021. Hasil penelitian menunjukkan bahwa kehadiran sidik jari berpengaruh besar terhadap disiplin dan kinerja karyawan.
Edukasi Menabung Sejak Dini di Mi Fitrah Insani: Upaya Meningkatkan Kesadaran Finansial Pada Anak Usia Dini S, Lina Marlina; Sabdotomo, Azamu; G, Andhika Maula; Munandar, Agus; Y, Alia Dwi; Latifah, Cindy; B, Dea Ockta; Rohayati, Eneng; Wahyuni, Cantika; Rizki, Tri; Maulana, Rizkian
Jurnal Pengabdian Sosial Vol. 1 No. 11 (2024): September
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/bd5chn53

Abstract

Kegiatan sosialisasi menabung sejak dini merupakan salah satu upaya untuk meningkatkan kesadaran dan kemampuan finansial pada anak-anak. Menabung merupakan suatu kegiatan penting yang perlu dipelajari sejak dini agar terbentuk kebiasaan yang baik dalam pengelolaan keuangan di masa depan. Namun, masih terdapat kekurangan dalam proses pembelajaran menabung pada anak-anak, terutama pada usia dini. Oleh karena itu, kegiatan sosialisasi menabung sejak dini bagi murid kelas 3 dan 4 MIFitrah Insani dilaksanakan dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang menabung kepada siswa. Kegiatan ini dilakukan melalui metode ceramah (sosialisasi) dan simulasi menabung dengan menggunakan celengan yang dibuat atas kreativitas siswa. Teknik pengumpulamn data dilakukan melalui observasi. Hasil pengabdian masyarakat menunjukkan bahwa tidak terjadi perubahan dari sebelum adanya kegiatan budaya menabung dengan setelah dikenalkan budaya menabung. Hasil observasi kegiatan budaya menabung yang dilaksanakan selama 4 hari menunjukan  bahwa kelompok eksperimen memperoleh rata-rata hasil yang paling sedikit dibandingkan dengan kelompok kontrol.
PENGARUH PENDAPATAN DAN PEMBELIAN ASSET TERHADAP PELAPORAN PAJAK ORANG PRIBADI BERBASIS SISTEM KOMPARASI PADA MITRA KERJA PT ABC Astuti, Yuni; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.961

Abstract

The purpose of this study is to determine the influence of income and asset purchases on individual tax reporting using a comparative system carried out on the scope of PT ABC's partners. This study uses quantitative descriptive methods in the form of observations, interviews and case studies on tax reporting documentation. Based on the results of observations and interviews, many respondents do not know the influence of income and asset purchases on personal tax reporting, so many of the respondents are unable to explain questions from the tax office regarding income that is not propotional to asset purchases. The results of the study show that the comparative system implemented by PT ABC in handling personal tax reporting is very effective and able to minimize these problems.
Strategic Formulation Analysis for Building Digital-based Training and Coaching Institutions in Indonesia Wibowo, Budi; Hamdi, Edi; Indradewa, Rhian; Munandar, Agus
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.1089

Abstract

This research focuses on formulating strategies to support the digitalisation of MSME training and coaching institutions in Indonesia, a crucial sector that supports national economic growth. Through the use of survey methods and secondary data analysis, the research identifies key factors that influence digital adoption in these institutions and formulates effective strategies to overcome barriers. The results show that training and coaching that focus on the specific needs of MSMEs, as well as the integration of information technology, can improve the digital competence and operational effectiveness of MSMEs. A post-training coaching strategy, identified through QSPM as the more attractive option, is recommended to be implemented to optimise the growth potential of MSMEs in the digital era.
KUALITAS SITUS WEBSITE PEMERINTAHAN DAERAH KABUPATEN DI PULAU FLORES NUSA TENGGARA TIMUR Delang, Teresa Ona; Munandar, Agus
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4568

Abstract

This study aims to find the quality of district government websites on Flores Island, East Nusa Tenggara, namely the districts of Manggarai, West Manggarai, East Manggarai, East Flores, Ende, Nagekeo, Ngada and Sikka. This type of research uses descriptive - interpretive, namely research that describes, interprets and describes problems and makes decisions from the results of website quality. Documentation is a data collection method used in the form of website data from InfoASN.id using tools provided by Web Dev / Measure page quality. The results of this study indicate that the average for Performance is 57%. Accessibility 74% . Best Practices 69% which is included in the category of moderate quality. As for SEO, it is at the level of quality assessment with an average percentage of 92%
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