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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Journal of Social Science and Business Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Manajemen Ubhara Multicience LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat Eastasouth Journal of Positive Community Services Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Akuntansi Keuangan Dan Perpajakan
Arry Eksandy
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Good Corporate Governance and Liquidity: The Urgency of Risk Disclosure of Manufacturing Companies in Indonesia Arry Eksandy
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.73662

Abstract

The purpose of this study was to determine the influence of the liquidity (those that are proxy ed with current ratio) and good corporate governance (those that are proxied with size of the board of commissioners, proportion of independent commissioners, institutional ownership, and managerial ownership) to risk disclosure. The analytical method used is panel data regression analysis for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The research sample consisted of 13 companies with a purposive sampling method. The reason for using the 2016-2018 period is to get the condition of manufacturing companies in Indonesia which were still relatively stable before the Covid-19 pandemic. The results showed that managerial ownership had a significant positive effect on risk disclosure. Liquidity, size of the board of commissioners, proportion of independent commissioners, and institutional ownership do not have a significant influence on risk disclosure. The novelty of this research is the formation of a theoretical model of good corporate governance through indicators of managerial ownership in influencing risk disclosure, thereby providing an overview of the importance of ownership by managers so that risk disclosure can be carried out optimally. This research contributes to the understanding of the factors influencing risk disclosure and provides guidance for companies in improving good corporate governance to achieve optimal risk disclosure.
Pelatihan Software Akuntansi Accurate SMK Nusantara 1 Ciputat Farhan Ady Pratama; Arry Eksandy; Rudi Harianto
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 2 (2023): Mengedukasi Masyarakat Untuk Siap Menghadapi Tatanan Ekonomi Baru
Publisher : Prisani Cendekia

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Abstract

Accounting Information Systems is learning material that can be used to face the world of work, so that it becomes an additional skill that is very useful for SMK students. One of the Community Service (Pengmas) activities carried out by Pembangunan Jaya University is targeted at school partners. Community Service this time was carried out at SMK Nusantara 1 Ciputat, community service activities were carried out offline and it is hoped that this will open up further collaboration between UPJ and SMK Nusantara 1 Ciputat
Asistensi Pelaporan SPT Tahunan Pribadi Untuk Masyarakat 2025 Farhan Fadil Ghifari; Novy Silvia Dewi; Farhan Ady Pratama; Arry Eksandy; Fitriyah Nurhidayah; Irma Paramita Sofia
Eastasouth Journal of Positive Community Services Vol 4 No 03 (2026): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v4i03.588

Abstract

Tujuan program pengabdian masyarakat ini adalah untuk meningkatkan kepatuhan pajak masyarakat dengan membantu pelaporan SPT Tahunan Pribad 2025i. Kegiatan ini dilakukan oleh dosen dan mahasiswa Universitas Pembangunan Jaya melalui pelatihan dasar perpajakan dan pendampingan teknis pelaporan melalui sistem Coretax. Metode yang digunakan berupa diskusi serta praktik langsung pelaporan SPT. Di Laboratorium Tax Center Universitas Pembangunan Jaya, pelaksanaan dilakukan selama satu bulan dengan target peserta dari masyarakat umum. Hasil kegiatan menunjukkan bahwa peserta lebih memahami dan berhasil melaporkan SPT Tahunan merela. Program ini benar-benar meningkatkan kesadaran dan kepatuhan perpajakan masyarakat beserta pengalaman praktis bagi mahasiswa.
Analisis Manipulasi laporan keuangan dan Dampaknya terhadap Kelangsungan Usaha Perusahaan Shyafira Riyadi; Rafika Yasmine; Keyla Andrea Putri Sumarsono; Vinadia Vinadia; Alfin Toffler Sofyan; Louis Promedicano Turnip; Rafhy Bahana Sati; Arry Eksandy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Financial statement manipulation remains a significant issue in the business environment and can affect the quality of information used in decision-making processes. This practice may take various forms, including improper revenue recognition, asset overstatement, cash flow manipulation, and the concealment of liabilities. This study aims to analyze the forms of financial statement manipulation and examine their impact on a company's going concern. The research employs a qualitative approach using a literature review method by examining relevant journals, academic articles, and other scholarly publications. The findings indicate that financial statement manipulation is generally driven by pressures to achieve performance targets, weak internal controls, and inadequate corporate oversight. The cases reviewed demonstrate that such practices can lead to serious consequences, including a decline in investor confidence, liquidity problems, financial losses, regulatory sanctions, and threats to business sustainability. The study also highlights the importance of transparency, accountability, and the implementation of good corporate governance in preventing financial statement manipulation. Therefore, companies should strengthen their internal control systems and improve the quality of financial reporting to maintain credibility and support long-term business sustainability.
Bimbingan Teknis UMKM: Pemasaran Online, Pendaftaran Produk Digital, Rebranding dan Repacking Produk: Pengabdian Mohamad Zulman Hakim; Dewi Rachmania; Hesty Erviani Zulaecha; Arry Eksandy; Verli Dasmaran; Muhamad Sirojudin; Deny Syahputra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.3453

Abstract

Kegiatan bimbingan teknis ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam memanfaatkan teknologi digital untuk pemasaran, pendaftaran produk secara daring, serta melakukan rebranding dan repacking produk agar lebih menarik bagi konsumen. Metode yang digunakan adalah diskusi panel dengan melibatkan narasumber dari berbagai bidang, seperti pemasaran digital, e-commerce, dan desain kemasan. Kegiatan dilaksanakan pada Rabu, 6 Agustus 2025 di Posko KKN Suka Asih dengan diikuti oleh peserta UMKM. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai strategi pemasaran online, tata cara pendaftaran produk di marketplace, dan teknik rebranding serta repacking yang efektif. Dampak langsung yang dirasakan adalah meningkatnya motivasi peserta untuk segera menerapkan strategi yang dipelajari.
Co-Authors Abbas, Dirvi Surya Alfin Toffler Sofyan Deny Syahputra Dewanti, Pratiwi Dewi Rachmania Farhan Ady Pratama Farhan Fadil Ghifari Fatmawati Fatmawati Fitriyah Nurhidayah HANIFAH NADA SAUSANTI Hesty Erviani Zulaecha Irma Paramita Sofia Keyla Andrea Putri Sumarsono Louis Promedicano Turnip Mohamad Zulman Hakim Muhamad Sirojudin MULYADI Mulyadi Mulyadi Novy Silvia Dewi Rafhy Bahana Sati Rafika Yasmine RR. Ella Evrita Hestiandari Rudi Harianto Rudi Harianto Sari, Riski Ulan Shyafira Riyadi Sitoresmi, Mumpuni Wahyudiarti Verli Dasmaran Vinadia Vinadia