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All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JSMA (Jurnal Sains Manajemen dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Journal Economic and Strategy (JES) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Applied Research in Management and Business Journal Of Human And Education (JAHE) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Asosiatif Jurnal Ekonomi Bisnis dan Kewirausahaan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Agung Nurmansyah
Universitas Harapan Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Potensi Pariwisata Dalam Perekonomian Indonesia Nurmansyah, Agung
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2014): JBK Vol.3 No.1 Januari 2014
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6.026 KB)

Abstract

The tourism sector has contributed 11 percent of the gross domestic product absorbing world with about 200 million workers. Or have an indirect impact of 800 million people. In 2012, the direct and indirect contribution to Indonesias gross domestic product by 12 percent. Tourism potential is huge but much hampered infrastructure, security, promotion, and government policy. In addition to having a positive impact on the Indonesian economy. Tourism also has a negative impact on the economic and social aspects, although still much more positive impact than negative impact. Keywords: tourism sector, gross domestic product, the impact positit and negative impacts.
Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol.III No.2 Januari 2014 Sulistyadi, Kohar; Sukamdani, Nugroho Budisatrio; ., Purwanto; Agustiningsih, Sri Wahyu; Isnaini, Salman Faris; Wahyono, Budi; Nurmansyah, Agung; Isnawati, Kus; ., Nurhayati; Cahyani, Rusnandari Retno
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2014): JBK Vol.3 No.1 Januari 2014
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

Jurnal ekonomi Bisnis dan kewirausahaan ini  Vol  III No 1 ini menghadirkan 6 artikel dari berbagai  Sub disiplin Administrasi bisnis. Artikel pertama berkaitan dengan  dunia kewirausahaan dengan judul  analisis faktor  dominan yang bergaruh terhadap  keberhasilan berwirausaha pada sarjana Universitas Sahid Surakarta, artikel ini merupakan hasil penelitian  dengan metode kuantitatif yang dilakukan oleh Kohar Sulistyadi, Nugroho B Sukamdani. Penelitian tersebut memperjelas bahwa minat sarjana USS dalam berwirausaha masih rendah. beberapa indikasi menunjukkan bahwa karakter wirausaha dari para sarjana maupun mahasiswa USS belum sepenuhnya memahami atas jiwa kewirausahaan yang dicanangkan sebagai Visi dan Misi USS, sehingga perlu usaha keras untuk membangun persepsi dan memperkuat program bisnis center atau inkubator bisnis di lingkungan USS. Artikel kedua berkaitan dengan fenomena underpricing pada perusahaan yang go public di Indonesia, oleh peneliti Purwanto, Sri Wahyu Agustiningsih, Salman Faris Insani dan Budi Wahyono.  Dimana IPO (Initial Public Offering) merupakan salah satu alternatif pembiayaan yang dapat digunakan oleh perusahaan yang telah go public yaitu dengan melakukan penerbitan saham baru untuk dijual di pasar perdana sebelum diperdagangkan di pasar sekunder (bursa efek). Artikel Ketiga adalah Potensi Pariwisata Dalam Perekonomian Indonesiaoleh Agung Nurmansyah. Sedangkan artikel keempat adalah Profitabilitas Perbankan Syariah, Kun Ismawati dan Nurhayati.  Artikel tersebut menganalisis pengaruh Size, Total Equity to Total Assets, Total Loans to Total Assets, dan Total Deposits to Total Assets terhadap ROA (Return on Assets) pada Perbankan Syariah MI dan SM di Indonesia. Artikel terakhir yaitu Pendekatan Supply Chain Management Untuk Meningkatkan Daya Saing Pada Bisnis Bunga Segar oleh Rusnandari Retno Cahyani.
Formulasi Strategi Hotel Untuk Menghadapi Berlakunya Pasar Bebas ASEAN Nurmansyah, Agung
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): JBK Vol.4 No.1 Januari 2015
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

The level of competition in Surakarta bebepa increased sharply in recent years. Increased competition led to a change in strategy to face the competition. Because assumptions when companies determine and establish strategies that long ago turned into the assumptions in determining the new corporate strategy. To change the strategy of the things to consider in five competitive forces is the threat of entry of newcomers, the level of rivalry among existing competitors, the strength of the bargaining power of buyers, bargaining power of suppliers and the last level is the level of competition in the industry. Moreover, in 2015 the enactment of the MEA will make the competitive landscape in the Surakarta growing again.Keywords: Competition, Strategy, Strategy Changes
Corporate governance dan accounting conservatism di Industri Perbankan Indonesia Agung Nurmansyah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.8273

Abstract

Bank managers are very important in implementing the governance of a bank. Implementing governance will affect accounting conservatism. Tujaun of this research is to evaluate the corporate governance factors that affect the level of accounting conservatism in the bank's financial statements exposed on the Indonesia stock exchange. The sample used were 25 big banks. This research uses multiple regesi analysis tools. The results of the research are managerial ownership, institutional ownership, audit committees and self assessment of good corporate governance affecting accounting conservatism. The independent board of commissioners has no effect on accounting conservatism. To increase the conservatism of accounting factors managerial ownership becomes an important factor in corporate governance.
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE GOVERNANCE PADA INDUSTRI PERBANKAN DI INDONESIA: Corporate Governance, Nilai Perusahaan, Ukuran Perusahaan Agung Nurmansyah; Giovanny Bangun Kristianto; Esti Saraswati
Jurnal Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.134

Abstract

Penelitian bertujuan untuk uji pengaruh ukuran perusahan pada nilai perusahaan dengan Corporate Governance. Variabel bebas dalam penelitian ini adalah Ukuran Perusahaan, dan variabel terikatnya adalah Nilai Perusahaan dan Corporate Governance. Obyek dalam penelitian ini merupakan industri perbankan yang sudah terdaftar pada BEI pada tahun 2013 – 2017. Penentuan sampel dengan purposive sampling pada berbankan yang masuk dalam kategori buku 3 dan 4. Sejumlah kuesioner yang memenuhi kriteria sebanyak 52. Penelitian ini menggunakan analisa jalur (Path Analysis) untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh positif terhadap Corporate Governance dan Nilai Perusahaan, Corporate Governance berdampak negatif terhadap Nilai Perusahaan. Sedangkan Ukuran Perusahaan berdampak terhadap Nilai Perusahaan melalui Corporate Governance.
Analisis Dampak Implementasi IFRS 9 Terhadap Penilaian Aset dan Kewajiban Keuangan: Tinjauan dari Perspektif Perusahaan Publik Klemens Mere; I Ketut Kusuma Wijaya; Pandu Adi Cakranegara; Agung Nurmansyah; Delfian Zaman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9389

Abstract

This article aims to analyze the impact of the implementation of International Financial Reporting Standards (IFRS) 9 on the valuation of financial assets and liabilities from the perspective of public companies. The literature review method is employed to gather and analyze various studies and literature related to the implementation of IFRS 9. From the literature review findings, it is revealed that the implementation of IFRS 9 has significant impacts on the valuation of financial assets and liabilities of public companies. Changes in the classification, recognition, and measurement of financial instruments can affect the financial statements and performance of companies. The importance of a deep understanding of this standard increases with the growing complexity of financial instruments. Three relevant keywords in this article are IFRS 9, financial asset valuation, and public companies. This article is expected to provide additional insights to practitioners, regulators, and academics regarding the implications of implementing IFRS 9 in the context of valuing financial assets and liabilities of public companies. Keywords: IFRS 9, financial asset valuation, public companies.
PENGARUH KEBIJAKAN DIVIDEN, DEWAN KOMISARIS INDEPENDEN, BIAYA AUDIT, DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA PERIODE 2014-2018 Ririh Sekar Handini; Agung Nurmansyah; Anggit Dyah Kusumastuti
JURNAL ASSOSIATIV Vol 1 No 1 (2022): Jurnal Asosiatif
Publisher : Fakultas Sosial Humaniora dan Seni Usahid Surakarta

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara kebijakan dividen, dewan komisaris independen, biaya audit, dan struktur kepemilikan terhadap manajemen laba. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Jumlah perusahaan perbankan yang dijadikan sampel penelitian ini adalah 17 perusahaan, dengan periode pengamatan selama 5 tahun. Sehingga diperoleh data penelitian sebanyak 68 sampel data. Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh positif dan signifikan terhadap manajemen laba dengan hasil 2.806 dengan signifikansi 0.007, dewan komisaris independen berpengaruh positif dan tidak signifikan dengan nilai 1.934 dan nilai signifikansi 0.058. Biaya audit berpengaruh negatif dan signifikan terhadap manajemen laba dengan hasil -8,046 dan nilai signifikansi 0.00, dan variabel kepemilikan manajerial berpengaruh negatif signifikan dengan nilai -2,541 dan nilai signifikansi sebesar 0.014. Hasil uji determinasi menunjukkan bahwa besarnya variasi variabel independen dalam mempengaruhi model persamaan regresi adalah sebesar 50,6% dan sisanya sebesar 49,4% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan kedalam model regresi.
PERENCANAAN PAJAK PADA HOTEL WISATA INDAH Agung Nurmansyah
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 5 No 2 (2016): Jurnal Ekonomi Bisnis & Kewirausahaan Vol.V No.2 Agustus 2016
Publisher : Universitas Sahid Surakarta

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Abstract

In the hotel competition intensifies, it takes strategy to reduce costs or increase revenue. One of the things that can be achieved is a tax cost savings. Tax savings or tax planning are important steps to do menurunan tax costs that should be paid to countries without violating tax laws. Steps to be done is to analyze the company’s revenue and cost analysis of the company. But before it must be analyzed whether the company has implemented tax planning or not. For a case study of Wisata Indah hotel not carry out tax planning.
POTENSI PARIWISATA DALAM PEREKONOMIAN INDONESIA Agung Nurmansyah
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 3 No 1 (2014): Jurnal Ekonomi Bisnis & Kewirausahaan Vol.3 No.1 Agustus 2014
Publisher : Universitas Sahid Surakarta

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

Abstract

The tourism sector has contributed 11 percent of the gross domestic product absorbing world with about 200 million workers. Or have an indirect impact of 800 million people.In 2012, the direct and indirect contribution to Indonesia's gross domestic product by 12 percent. Tourism potential is huge but much hampered infrastructure, security,promotion, and government policy. In addition to having a positive impact on the Indonesian economy. Tourism also has a negative impact on the economic and socialaspects, although still much more positive impact than negative impact.
FORMULASI STRATEGI HOTEL UNTUK MENGHADAPI BERLAKUNYA PASAR BEBAS ASEAN Agung Nurmansyah
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 4 No 1 (2015): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. IV, No. 1 Januari 2015
Publisher : Universitas Sahid Surakarta

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

Abstract

The level of competition in Surakarta bebepa increased sharply in recent years. Increased competition led to a change in strategy to face the competition. Because assumptions when companies determine and establish strategies that long ago turned into the assumptions in determining the new corporate strategy. To change the strategy of the things to consider in five competitive forces is the threat of entry of newcomers, the level of rivalry among existing competitors, the strength of the bargaining power of buyers, bargaining power of suppliers and the last level is the level of competition in the industry. Moreover, in 2015 the enactment of the MEA will make the competitive landscape in the Surakarta growing again.
Co-Authors Anggit Dyah Kusumastuti Anggit Dyah Kusumastuti azhara, shaila mayang Budi Wahyono, Budi Cahyo Budi Santoso Cahyo Budi Santoso, Cahyo Budi Cakranegara, Pandu Adi Delfian Zaman desi kristanti, desi Dianningsih Dianningsih Dwi Nur Fauziah Ahmad Esti Saraswati Ferdy Leuhery I KETUT KUSUMA WIJAYA Irma M Nawangwulan Jane Rinelke Tinangon Klemens Mere Kohar Sulistyadi Kristianto, Giovanny Bangun Kus Isnawati, Kus Lusi Yuliarti M. Imron Mas’ud Muhammad Nur Afiat Mutiasari, Annisa Indah Nugroho B Sukamdani Nurhayati . Purwanto . Putri , Annisa Raylia Ririh Sekar Handini Rusnandari Retno Cahyani Salman Faris Isnaini, Salman Faris Salsa Bila Arsyad saraswati, esti Septiani, Andini Sri Wahyu Agustiningsih, Sri Wahyu Timotius Agus Rachmat