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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Proceedings of The ICECRS JURNAL AKUNTANSI DAN BISNIS The Eastasouth Management and Business Jurnal Adijaya Multidisiplin Priviet Social Sciences Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen MBA Journal – Management, Business Administration, and Accounting Journal
Ade Manggala Hardianto, Ade Manggala
Universitas Sains Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Evaluasi Stabilitas Keuangan dan Pengelolaan Risiko Pada Perusahaan Asuransi Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Yudha, Awaludin; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.401

Abstract

The research method used was descriptive quantitative, with secondary data obtained from insurance companies' financial reports published on the Indonesia Stock Exchange (IDX). The results indicate that the sampled insurance companies generally have a healthy and stable financial condition. Liquidity and solvency ratios are within safe limits, while profitability and underwriting tend to be positive. These findings demonstrate that insurance companies are able to adapt to market dynamics and the risks they face, and emphasize the importance of effective risk and fund management for the sustainability and growth of insurance companies in Indonesia.
Spiritual Essence and Balance Development Model Ade Manggala Hardianto; Yuli Novitasari
The Eastasouth Management and Business Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v4i02.851

Abstract

Spiritual is the essence of human will and act according to the results of understanding the desired object. The purpose of the study is to test the influence of critical attitudes on the latent balance attitudes in humans. The research method uses a quantitative method that describes the initiative, understanding, and desires of individuals on objects. Data collection is the process of collecting data that indicates variations in question indicators that are distributed online. Population and sampling are a collection of primary data that have been determined by researchers on certain conditions, including having known BPR Syariah for a long time, respondents are at least 18 years old, have a minimum high school education (equivalent), and live around BPR Syariah. Data Analysis Technique is an Analysis Technique that has met the requirements to be worthy of being used as a population, model, and free from collinearity. The results of the study show that an individual's critical attitude can affect balance in oneself and their environment.
THE EFFECT OF PERCEPTIONS OF EASE, USEFULNESS, AND TRUST ON THE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS AMONG TIKTOK SHOP BUSINESS OPERATORS IN THE CITY OF SUKABUMI Azzahra, Ghefira Nuramalia; Hardianto, Ade Manggala; Firizkiansah, Angge; Muchsam, Yoki; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.429

Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and trust on interest in using AIS and to answer how these three factors influence business actors' decisions to adopt the system. The study uses a quantitative approach with a survey design involving 140 respondents selected through purposive sampling, a 1-5 Likert-scale questionnaire, and multiple linear regression analysis. The results show that perceived ease of use and perceived usefulness have positive, significant effects on interest in using the system, with p-values of 0.000 and 0.002, respectively. Meanwhile, trust had no effect, with a significance value of 0.591. However, the three variables also had a significant impact on interest in using the accounting information system, as indicated by the F test (p = 0.000). These findings contribute to a stronger understanding of technology acceptance factors and provide a practical basis for business practitioners and system developers to improve the system's ease of use and benefits, thereby increasing user interest.
ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS’ INTEREST IN CHOOSING A CAREER AS AN AUDITOR AT UNIVERSITAS SAINS INDONESIA Sesilia, Lia; Hardianto, Ade Manggala; Maulana, M. Afrizal; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.434

Abstract

This study aims to analyze the factors influencing accounting students' interest in pursuing a career as auditors at Universitas Sains Indonesia. A quantitative approach was applied using multiple linear regression analysis. The results indicate that Work Environment, Financial Rewards, and Professional Training each have no significant effect on students' career interest. In contrast, Job Market Considerations show a positive and significant effect, supported by a significance value of 0.010. Simultaneously, all independent variables significantly influence students' interest, as indicated by the F-test (p = 0.009). These findings highlight that job market prospects are the primary factor shaping students' decisions to select auditing as a career path.
The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City Nayana, Septyas Fatihah Putri; Hardianto, Ade Manggala; Ardiansyah, Miri; Adhie, Leviandi; Novitasari, Yuli
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1552

Abstract

This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.
ESENSI SPIRITUAL DAN MODEL PENGEMBANGAN KESEIMBANGAN Ade Manggala Hardianto; Ilik Bunadi; Zulkarnain Zulkarnain; Leviandi Adhie Levi; Naomi Nababan Naomi; Mia Agustina Puspasari Mia; Dede Suparna
MBA Journal – Management, Business Administration, and Accounting Journal Vol. 1 No. 02 (2025): MBA Journal – Management, Business Administration, and Accounting Journal
Publisher : Universitas Sains Indonesia Publishing

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

Abstract

Spiritual merupakan esensi manusia berhekendak dan berbuat sesuai dengan hasil pemahaman pada objek yang dikehendaki. Tujuan penelitian adalah untuk menguji pengaruh sikap kritis terhadap sikap keseimbangan yang terpendam pada diri manusia. Metode penelitian menggunakan metode kuantitatif yang menggambarkan inisiatif, pemahaman, dan keinginan individu pada objek. Pengumpulan data merupakan proses mengumpulkan data yang mengindikasikan variasi indicator pertanyaan yang disebarkan secara online. Populasi dan sampling merupakan sekumpulan data primer yang telah ditentukan peneliti pada syarat tertentu antara lain, telah mengenal lama BPR Syariah, umur responden minimal 18 tahun, memiliki Pendidikan minimal SMA (setara), dan tinggal di sekitar BPR Syariah. Teknik Analisa data merupakan Teknik Analisa yang telah memenuhi syarat layak untuk dijadikan sebauh populasi, model, dan terbebas dari colineralitas. Hasil penelitian menunjukan bahwa sikap kritis individu dapat memengaruhi keseinbangan pada diri sendiri dan lingkungannya.
PENGARUH GREEN ACCOUNTING, KEPEMILIKAN SAHAM PUBLIK, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR SEKTOR PERTAMBANGAN DI PERIODE BEI 2021-2024 Anita Maryanti Sari; Ade Manggala Hardianto; Muhammad Panca Prana Mustaqim Sinaga; Ce Gunawan; Yuli Novitasari
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1421

Abstract

This research is motivated by the limited consistency of CSR disclosure among mining companies, which have a significant impact on environmental and social aspects. The study aims to analyze the influence of green accounting, public share ownership, and profitability on CSR disclosure. The research employs a quantitative method with a descriptive-associative approach. Data were analyzed using panel data regression with a Fixed Effect Model (FEM), determined based on the Chow and Hausman tests. The results show that, partially, green accounting, public share ownership, and profitability do not have a significant effect on CSR disclosure. However, simultaneously, these three variables influence CSR. These findings indicate that individually, the variables have not yet become determining factors in CSR disclosure practices, but collectively they still contribute to the company's non-financial reporting.
PENGARUH MINAT MAHASISWA, ANTUSIASME, DAN PENGETAHUAN AKUNTANSI DIGITAL TERHADAP PEMANFAATAN TEKNOLOGI AKUNTANSI DIGITAL PADA MAHASISWA USI Shahnaz Dwi Mulyana; Ade Manggala Hardianto; Ali Muhammad
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1448

Abstract

Studi This study examines the influence of students' interest, enthusiasm, and knowledge of digital accounting on the utilization of digital accounting technology among former USI students. This research was motivated by the increasing need for digital competency in accounting along with technological advances. The quantitative approach used a survey method, with 100 respondents obtained through a saturated sampling technique. Data analysis was conducted using multiple linear regression with the help of SPSS version 25. The study findings indicate that students' interest, enthusiasm, and knowledge of digital accounting each have a positive and significant impact—both individually and collectively—on the utilization of digital accounting technology. These results emphasize the importance of strengthening students' digital literacy to effectively adapt to technological developments in the accounting profession. Keywords: Interest, Enthusiasm, Digital Accounting Knowledge, Digital Accounting Technology, USI Students.
The effect of capital adequacy ratio and loan to deposit ratio on return on assets: Banking companies implementing green banking Liyanita Dewi Kurnia; Ade Manggala Hardianto; Yuli Novitasari
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1715

Abstract

This study examines and analyzes the effect of the capital adequacy ratio and loan-to-deposit ratio on return on assets in the context of green banking, specifically for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This study aims to provide empirical evidence on how financial performance indicators, particularly the capital adequacy ratio and liquidity, influence bank profitability within the framework of sustainable banking practices. In this study, the capital aspect is measured using the capital adequacy ratio, which reflects a bank’s ability to absorb potential losses and maintain financial stability. The liquidity aspect is measured using the loan-to-deposit ratio, which indicates the bank’s effectiveness in channeling funds from deposits into loans. Meanwhile, profitability is measured using return on assets, which shows the bank’s ability to generate profits from its total assets. The data used in this research are secondary data obtained from published financial statements and annual reports of banking companies. The sampling technique applied is purposive sampling, based on specific criteria aligned with the research objectives, from a total population of 47 banking companies listed on the IDX, 12 companies were selected as the final sample, resulting in 36 observations over the three-year period. This study employs panel data regression analysis to examine the relationship between variables, and the data processing is conducted using E-Views version 13 software. Panel data analysis was chosen because it allows for a more comprehensive examination by combining cross-sectional and time-series data, thereby increasing the accuracy and reliability of the results. The findings of this study indicate that the capital adequacy ratio does not have a significant effect on return on assets in green banking. This suggests that the level of capital adequacy ratio held by banks does not necessarily determine their ability to generate profits from assets. Similarly, the loan to deposit ratio is also found to have no significant effect on return on assets, indicating that the bank’s level of liquidity and lending activities dose not directly influence profitability in the context of green banking. These conditions may play a more dominant role in determining bank profitability.
The Role of Student Mentality towards Social Competency through Facilities and Infrastructure and Work Discipline Yustiva, Fitriyatul; Yusuf, Furtasan Ali; Hardianto, Ade Manggala
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 6, No 4 (2023): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v6i4.82844

Abstract

Kompetensi social merupakan kemampuan individu berinteraksi dengan lingkunganya, berdampak pada orang lain untuk tercapai tujuannya. Tujuan penelitian adalah untuk mengoptimalkan kompetensi social dengan melibatkan mediasi sarana prasarana dan disiplin kerja.. Metode analisis data kuantitatif berbantuan alat statistik Partial Least Square (PLS) untuk menguji pengaruh langsung dan pengaruh tidak langsung. Jenis penelitian adalah kuantitaif dengan cara menyebarkan kuesioner pada guru ASN sekolah dasar kota Cilegon dan terkumpul 163 responden. Teknik analisis penelitian dibantu alat statistic structural equation Modelling (SEM) antara lain menganalisis pengaruh langsung dan tidak langsung antara variable beserta besaran hubungannya. Hasil penelitian antara lain: (1) ada pengaruh mental siswa terhadap sarana dan prasarana; (2) ada pengaruh mental siswa terhadap disiplin kerja; (3)  tidak  ada pengaruh mental siswa terhadap kompetensi sosial; (4) ada pengaruh sarana prasarana terhadap kompetensi sosial; (5) tidak ada pengaruh disiplin kerja terhadap kompetensi sosial; (6) hasil uji mediasi  disiplin kerja dan sarana dan prasarana sebesar berpengaruh positif. Simpulan penelitian yaitu kompetensi social membutuhkan faktor lainnya seperti perhatian mental siswa, disiplin kerja dan sarana prasana.
Co-Authors Adhie, Leviandi Ali Muhammad Amanah, Mutiara Sherly Amirah, Mira Angge Firizkiansah Anita Maryanti Sari Ardhianto, Rhiza Alfian Ardiansyah, Miri Arum, Siti Ayu, Heliana widya Azzahra, Ghefira Nuramalia Bambang Tjahjadi Basuki , Basuki Basuki Bonnie Soeherman Bonnie Soherman Ce Gunawan Dede Suparna Dorce Doan Eko Prasetyo Fahlevi, Gema Fakhrul Arifin, Fakhrul fatimah Fatimah Faujiah, Faujiah Furtasan Ali Yusuf I Made Narsa Ilik Bunadi Leviandi Adhie Levi Liyanita Dewi Kurnia Mahmud, Amir Mahmud Maulana, M. Afrizal Mia Agustina Puspasari Mia Muadifah, Muadifah Muchsam, Yoki Muhamad, Indra Muhammad Panca Prana Mustaqim Sinaga Mulfi Sandi Yuda Mus, Ana Maulana Mutiara, Talita Naomi Nababan Naomi Naufal Affandi Nayana, Septyas Fatihah Putri Novitasari, Yuli Nurbaity Nurbaity Pahliana, Siti Safa'ah, Siti Sanudin Sanudin Sesilia, Lia Shahnaz Dwi Mulyana Suci Fitriani, Suci Suparmoko, Muhammad Suparna, Dade Widyaningsih, Widianingsih Yakin, Maulana Ainul Yudha, Awaludin Yuli Novitasari Yustiva, Fitriyatul Zahra Malinda Putri Zulkarnain Zulkarnain