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All Journal Infestasi 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) Mejuajua Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Applied Research in Management and Business Journal Of Human And Education (JAHE) Jurnal Manajemen dan Perbankan (JUMPA) SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Jurnal Asosiatif Jurnal Ekonomi Bisnis dan Kewirausahaan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Agung Nurmansyah
Universitas Harapan Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan terhadap Kebijakan Hutang Melalui Struktur Aset Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Nurmansyah, Agung; Kristianto, Giovanny Bangun; Saraswati, Esti
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1381

Abstract

This study examines the effect of Firm Size on Debt Policy with Asset Structure as a mediator in insurance companies listed on the Indonesia Stock Exchange during 2016–2021. From a population of 17 firms, we obtained 14 firms with complete data (84 firm-year observations). After removing 8 statistical outliers, 76 observations remain ed for analysis. We employ path analysis at a 5% significance level. Results indicate that: (1) firm size negatively affects asset structure; (2) firm size negatively affects debt policy; (3) asset structure positively affects debt policy; and (4) asset structure mediates the effect of firm size on debt policy. These findings inform managers in balancing financing decisions with asset characteristics and regulatory capital requirements in the insurance industry.
Penyusunan Laporan Pajak Untuk Yayasan Pantau Usaha Indonesia (BWI) Nurmansyah, Agung; Kristianto, Giovanny Bangun; Istiningrum, Farida
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1420

Abstract

The issue of illegal parking in Banyumas Regency has caused negative impacts such as traffic congestion, road user inconvenience, and disruption of traffic order. To support enforcement efforts, a technology-based solution capable of real-time monitoring is required. This community service activity aims to introduce and discuss an illegal parking monitoring system based on Computer Vision in collaboration with the Department of Transportation and regional parking coordinators in Banyumas. The implementation method includes system concept presentations, technology demonstrations, and discussion forums to gather input related to technical needs and field policy considerations. The results of the activity indicate interest from the Department of Transportation and parking coordinators in utilizing this technology, particularly in supporting the effectiveness of supervision and the enforcement of parking regulations. This activity is expected to serve as an initial step toward collaboration between academia and local government in applying smart technology to improve order, safety, and convenience in Banyumas Regency.
Determinants of Earnings Management: A Study in Indonesia’s Property and Real Estate Sector Muhammad Afissunani; Agung Nurmansyah; Cahyo Budi Santoso
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.852

Abstract

This study aims to analyze the influence of profitability, firm size, firm growth, and corporate governance on earnings management among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study focuses on the property and real estate sector, which tends to receive less attention in prior research even though it has shown several indications of earnings manipulation in practice. Using a purposive sampling method, 57 companies were selected as the research sample, and data were analyzed using multiple linear regression with SPSS software. The results show that profitability, firm growth, and corporate governance positively and significantly affect earnings management, while firm size has a negative and significant effect. Simultaneous testing confirms that all four variables collectively influence earnings management. These findings deepen the understanding of how firm characteristics and governance mechanisms shape financial reporting behavior. Practically, the results suggest that regulators, investors, and company management should enhance oversight and transparency to reduce the likelihood of earnings manipulation. Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan corporate governance terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2019-2024. Penelitian ini berfokus pada sektor properti dan real estate yang selama ini masih jarang dikaji, meskipun di lapangan sering ditemukan indikasi praktik manipulasi laba. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 57 perusahaan, dan data dianalisis menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan, dan corporate governance berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan. Uji simultan membuktikan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap manajemen laba. Temuan ini memberikan pemahaman yang lebih jelas mengenai bagaimana karakteristik perusahaan dan mekanisme tata kelola memengaruhi perilaku pelaporan keuangan. Secara praktis, hasil penelitian menunjukkan pentingnya peningkatan pengawasan dan transparansi oleh regulator, investor, maupun pihak manajemen untuk meminimalkan potensi manipulasi laporan keuangan.
Pengaruh Profitabilitas, Struktur Aset, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Kebijakan Utang (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2021) Annisa Raylia Putri; Agung Nurmansyah; Annisa Indah mutiasari
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.95

Abstract

This study examines the effect of profitability, asset structure, company area, and dividend policy variables on debt policy. This study used a sample of 14 insurance companies listed on the Indonesia Stock Exchange during 2016-2021. It was explanatory research using a quantitative approach. The sampling method used purposive sampling. The results indicate that the variables of profitability, asset structure, company area, and dividend policy simultaneously affect debt policy. Profitability, asset structure, and dividend policy partially have a significant effect on debt policy. While the company area partially does not have a significant impact on debt policy. The most dominant variable influencing debt policy is the asset structure variable.
Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions Agung Nurmansyah; Purwono Purwono; Muhammad Ahmad Baballe
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33502

Abstract

The study attempts to investigate the relationship between the recent concepts of prudence in banking literature on the provisioning behaviour in Indonesian banks. We use a mixed exploratory design, including literature review of recent conservatism research with panel evidence from 6 Indonesian banks for years 2021–2024 and preliminary 2025 data. From the results, it is suggested that recent research has repeatedly shown linking accounting conservatism with early recognition of the loss, veracity in financial reports, plus the practice of loan loss provisioning. A negative relationship between credit growth and discretionary loan loss provisions indicated that discretionary provisioning decreased during credit expansion. Although the relations are non-statistically significant due to very small samples taken, the direction of the coefficient suggests some risk of weakening conditional conservatism in an expansion of credit. This study adds to the literature by linking prudence-related constructs with observed effect of provisioning behaviour of Indonesian banks in the IFRS 9. Results offer early insights into the impact of credit growth dynamics on the conservative reporting behaviour. The study also emphasizes the need for public-facing disclosure of provisioning assumptions and macroeconomic scenarios for regulators, investors, and banking professionals. 
Pendampingan Transformasi Digital UMKM Melalui Optimalisasi Marketplace dan Literasi Keuangan Digital Eko Cahyo Mayndarto; Abdul Wahab; Ummu Aiman; Munawar; Agung Nurmansyah
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 3 (2026): April 2026
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v5i3.386

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pendampingan transformasi digital dengan fokus pada optimalisasi marketplace dan literasi keuangan digital. Kegiatan dilaksanakan melalui sosialisasi, pelatihan, praktik langsung, dan pendampingan intensif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya transformasi digital sebagai strategi peningkatan daya saing usaha. Peserta juga mengalami peningkatan kemampuan dalam mengelola marketplace, menyusun konten pemasaran digital, serta membangun komunikasi yang lebih responsif dengan konsumen. Selain itu, program ini turut meningkatkan literasi keuangan digital peserta, khususnya dalam pencatatan transaksi usaha, penggunaan aplikasi keuangan digital, dan pemanfaatan sistem pembayaran non-tunai seperti QRIS dan dompet digital. Meskipun demikian, pelaksanaan kegiatan masih menghadapi kendala berupa perbedaan kemampuan digital peserta dan keterbatasan sarana pendukung, Namun melalui pendekatan pendampingan yang dilakukan secara bertahap dan berkelanjutan, mampu membantu peserta beradaptasi dengan proses digitalisasi usaha. Secara keseluruhan, program ini memberikan kontribusi positif dalam meningkatkan kapasitas pelaku UMKM untuk mengembangkan usaha yang lebih modern, efektif, dan adaptif terhadap perkembangan ekonomi digital.
Co-Authors Abdul Wahab Anggit Dyah Kusumastuti Anggit Dyah Kusumastuti Annisa Indah Mutiasari Annisa Raylia Putri azhara, shaila mayang Budi Wahyono, Budi Cahyo Budi Santoso Cakranegara, Pandu Adi Delfian Zaman Desi Kristanti Dianningsih Dianningsih Dwi Nur Fauziah Ahmad I KETUT KUSUMA WIJAYA Istiningrum, Farida Jane Rinelke Tinangon Klemens Mere Kohar Sulistyadi Kristianto, Giovanny Bangun Kus Isnawati, Kus Leuhery, Ferdy Lusi Yuliarti M. Imron Mas'ud Mayndarto, Eko Cahyo Muhammad Afissunani Muhammad Ahmad Baballe MUNAWAR Mutiasari, Annisa Indah Nawangwulan, Irma M Nugroho B Sukamdani Nurhayati . Purwanto . Purwono, Purwono 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, Timotius Agus Ummu Aiman