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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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Analyzing COVID-19's Impact on Palm Oil and Biodiesel Investment Feasibility Syamtori, Stanley; Munandar, Agus
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.69383

Abstract

This research aims to explore the impact of the COVID-19 pandemic on investment feasibility in the palm oil and biodiesel industries, which are vital commodities in Indonesia and highly sensitive to economic conditions. Utilizing Fuzzy Analytical Hierarchy Process analysis and event studies, this research identifies the most critical aspects affecting the profitability of palm oil and biodiesel projects before and after the pandemic. The findings indicate that COVID-19 has a significant impact, particularly on Return on Investment and Modified Internal Rate of Return. The pandemic has increased costs and complicated risk management, impacting profitability and investment sustainability. These findings provide new insights into the challenges faced by the palm oil and biodiesel industries during the pandemic and offer a solid foundation for future strategic decision-making. The research underscores the importance of adaptive investment strategies, including the integration of robust risk management frameworks and resilience planning, to mitigate the effects of future economic shocks. Practical recommendations are provided for policymakers and stakeholders to incorporate comprehensive risk analysis and scenario planning into feasibility assessments, ensuring more sustainable investment outcomes. This study provides new perspectives on the impact of the pandemic on industries that are heavily dependent on global and local economic conditions, providing an analytical framework to measure the impact of significant events on investments in these sectors.
Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Tanjung Jabung Timur Tahun 2021 elis, elis; Munandar, Agus
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.2115

Abstract

Analisis rasio keuangan terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) berupa suatu parameter pada saat dilakukannya ukuran hasil kerja dalam mengelola keuangan daerah. Analisis kerja keuangan dihitung melalui rasio efisiensi, pertumbuhan, efektifitas dan ketidakbergantungan keuangan daerah. Penelitian ini ditujukan agar dapat melakukan pengukuran kerja keuangan Pemerintah Daerah Kabupaten Tanjung Jabung Timur Tahun Anggaran 2017 - 2021. Deskriptif kualitatif merupakan jenis penelitian pada penelitian ini. Hasil penelitian memiliki hasil berupa, rasio efektifitas terkategori sangat optimal, rasio efisiensi dilakukan kurang efisien, rasio kemandirian dalam mengelola keuangan daerah tinggi dan rasio dalam komponen Pendapatan Asli Daerah (PAD) tumbuh sangat baik.
Analisis Kemampuan Dan Kinerja Keuangan Pemerintah Daerah Kota Tanggerang Tahun Anggaran 2016-2020 Fajri, Ahmad; Munandar, Agus
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.026

Abstract

The purpose of this study is to analyze the capability and financial performance of the Tangerang City Government. Financial capability analysis is carried out using two approaches: Ratio Analysis of Fiscal Autonomy Degrees (DOF) and Routine Ability Index (IKR). Financial performance analysis is carried out using two approaches: Effectiveness Ratio Analysis of Regional Original Income (PAD) and the Independence Ratio. The results obtained are the ability and financial performance of the Tangerang City Government in the period 2016 to 2020 seen from the DOF Ratio, IKR Ratio, PAD Effectiveness Ratio, and Independence Ratio which significantly shows good results. With the ratio of Degrees of Fiscal Autonomy (DOF) it can be seen that Tangerang City's Original Regional Revenue (PAD) has sufficient ability to contribute to overall regional income. The IKR ratio shows that the Tangerang City Government has been able to finance its routine expenditures through Local Revenue. Through the Effectiveness ratio, it can be seen that the Tangerang City government has effectively succeeded in realizing its original regional revenue target. Finally, by using the independence ratio, it shows that the Tangerang City government has succeeded in having a high level of independence in terms of financing government activities, development, and services to the community.
The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment Munandar, Agus; Kadlina, Kadlina
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.v25i3.21884

Abstract

Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness.Design/Methodology/Approach: Some research suggested that poorly performing companies often present their performance positively but use complex, less accessible language. This can be detrimental to market participants. The study explored the moderating role of audit committees in this relationship using a laboratory experiment. Participants, including employed students, were placed in scenarios with varying company performance and audit committee effectiveness and tasked with simulating financial disclosures.Research findings: The findings revealed that effective audit committees enhance disclosure readability and significantly moderate the relationship between company performance and disclosure readability. High-performing companies tend to use simpler language, while poorly performing companies often employ complex language to obscure their performance.Theoretical contribution/Originality: This research contributes to the literature by highlighting the role of audit committee effectiveness in ensuring transparent and clear financial disclosures. It extends previous findings by emphasizing different disclosure strategies based on performance and the critical role of audit committees in curbing obfuscation by underperforming firms.Practitioner/Policy implication: The results underscored the importance of audit committee effectiveness in improving corporate governance and maintaining investor trust. Policymakers should promote audit committee independence and expertise to ensure higher standards of disclosureResearch limitation/Implication: The study's use of employed students limits generalizability to professional accountants. Nonetheless, it provides valuable insights into the influence of audit committees on disclosure readability, offering a basis for future research.
The influence of investment decisions and stock prices on company value with profitability as a moderating variable Arifin, Muhammad Rais; Munandar, Agus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244651

Abstract

This study aims to analyze the effect of investment decisions and stock prices on the company value in the infrastructure sector, moderated by profitability. The study uses multiple linear regression to examine the relationships between variables, with secondary data obtained from the financial statements of infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018-2021. The independent variables used in this study are investment decisions, measured by the Price Earnings Ratio (PER), stock price, measured by closing share price, and profitability, measured by Return on Equity (ROE). The dependent variable is company value, measured by Price to Book Value (PBV). The results of the study show that investment decisions and stock prices have a positive and significant effect on company value. However, profitability does not moderate the relationship between investment decisions and stock prices on company value. The implications of this study’s findings suggest that infrastructure companies should pay attention to investment decisions and strategies that can influence stock prices, as both have a significant impact on increasing company value. Additionally, although profitability does not moderate the relationship, companies should still maintain profitable performance to ensure the sustainability of healthy operations.
The effect of managerial ownership and capital structure on stock returns with dividend policy as an intervening variable Wirdiansyah, R. Dian; Munandar, Agus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243246

Abstract

The objective of this study is to gather empirical data regarding the impact of management ownership and capital structure on stock returns, with dividend policy acting as an intervening factor. This study employs quantitative methodologies. The study focuses on the consumer products industrial sector listed on the Indonesia Stock Exchange for the period of 2020-2021. A subset of 25 organizations was chosen using the Purposive sampling approach, which adheres to specific criteria. This study demonstrates that the ownership of insiders has an impact on the structure of capital and, consequently, on the policy regarding the distribution of dividends. Stock returns are influenced by managerial ownership and dividend policy, but capital structure does not have an impact on stock returns. Furthermore, the outcome of the Sobel test demonstrates that dividend policy does not have the capability to moderate the impact of managerial ownership and capital structure on stock returns.
The effect of capital structure and company size on profit management with profitability as a moderating variable Kurniawati, Dewi; Munandar, Agus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242983

Abstract

Agency problems arise because there is a gap in interests between shareholders or principals as shareholders and agents who are authorized parties or managers to run the company's business. The root of agency problems lies in the division of roles between shareholders, who own capital, and management, who run the company. This research aims to provide empirical evidence regarding the influence of capital structure and company size on earnings management, with profitability as a moderator. The population of this research includes 63 mining sector companies listed on the Indonesia Stock Exchange for the 2018–2021 period. A sample of 17 companies was selected based on the sampling criteria for the intended sampling method. The results of this research indicate that fluctuating capital structures and company size influence revenue management variables. Using the Moderated Regression Analysis (MRA) test shows that profitability can moderate the impact of capital structure on earnings management and can moderate the impact of company size on earnings management. To maintain a good image, management will adopt policies that will affect reporting in the financial statements.
The Effect of Company Growth and Inflation on Company Valuation Sunjaya, Robi; Munandar, Agus
Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i1.1847

Abstract

The purpose of this research is to examine how corporate expansion and inflation affect the worth of companies in the resort, cruise, and hospitality industries that are listed on the Indonesia Stock Exchange (IDX). The study makes use of secondary data that was obtained from these firms' 2018–2022 annual financial reports. By employing a purposive sampling technique, 15 companies were selected, resulting in 75 observations aligned with the study's objectives. Panel data analysis techniques were used to examine the data. The results show that although inflation has a positive and considerable impact on company value, sales growth has no discernible effect. Second, the joint effect of sales growth and inflation accounts for most of the observed value growth in firms. This has important implications for company management, as they need to leverage firm value for competitive advantages in rapidly changing market conditions.
Pengaruh Struktur Aset, Inovasi Dan Teknologi, Biaya Agensi, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Leverage Rahma Putra, Wili; Munandar, Agus
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Until now, companies that are included in the LQ45 category are the companies that attract large investors. Therefore, companies must have the ability to manage the company's sources of financing well and avoid company losses. Therefore, the aim of this study is to understand the empirical impact of asset structure, innovative technology, agency costs, firm size and firm growth on the leverage ratio. LQ45 companies listed on the Indonesia Stock Exchange between 2019 and 2021. This research uses causal benchmarking. The sample for this research is LQ45 member companies listed on the Indonesia Stock Exchange for the 2019-2021 period, using the target sampling method. There are 11 companies that meet the screening criteria for the research sample and 33 financial reports. The results show that asset structure, innovative technology, agency costs and size the company has a significant effect on the leverage ratio, while the company's growth variable has no significant effect on the leverage ratio.
PENERAPAN CORE TAX ADMINISTRATION SYSTEM (CTAS) LANGKAH MENINGKATKAN KEPATUHAN PERPAJAKAN DI INDONESIA Korat, Chevri; Munandar, Agus
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.453

Abstract

This literature review discusses how the implementation process of the Core Tax Administration System (CTAS) in Indonesia. This is an important step for efficiency, transparency and taxpayer compliance. The core tax is a technology-based tax system that is intended to control all tax administration process activities from registration, reporting, payment, collection of all taxes and supervision. Thus, a policy that underlies the implementation of the core tax is expected to be a major breakthrough. The existence of the core tax certainly makes it easier for the public to obtain information, tax reporting and the obligation to pay taxes itself. In addition, the core tax also facilitates control over the economy in various fields that have been quite difficult to overcome such as micro, small businesses, and the digital unit economy in Indonesia. However, in the implementation of this core tax there are several challenges and obstacles that must be faced, including obstacles to technological infrastructure, resistance to change, and data privacy issues. Indeed, with good management and education, the implementation of the core tax provides hope that it can simultaneously increase taxpayer compliance, increase the State Budget, and achieve economic development goals.
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