Article Per Year (5 Year)
p-Index From 2021 - 2026
1.463
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Economics and Economic Policy
Agus Bagianto, Agus
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
CONCEPT OF DETERMINING PRICES FOR ORGANIC VEGETABLES IN IMPROVING FARMERS WELFARE Nurohmah, Lisda; Sugiartiningsih; Noor, Qur'ani; Suarsa, Abin; Bagianto, Agus
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.36

Abstract

The aim of the research is to determine the mechanism and implications of pricing organic vegetables implemented by PT Bionic Farm on the welfare of CV Karunia Abadi Farm farmers. The research method uses a quantitative approach in the form of vegetable sales reports and a qualitative approach to analyze farmer welfare. The calculation results show that the mechanism for setting prices for organic vegetables is determined by the distributor, namely PT Bionic Farm, so that the role of farmers is only limited to price takers. The impact in terms of farmers' income is seen to receive quite a large margin as evidenced by the wages for organic vegetable care services received by farmers above the Regional Minimum Wage (UMR). Meanwhile, farmers have to bear large expenditures for capital and labor in producing organic vegetables such as asparagus. The solution is that farmers must be given socialization on determining the Cost of Goods Sold (HPP) for organic vegetables through Community Service (PkM) activities in order to encourage farmers to increase their productivity in real terms, thereby improving Indonesia's economic welfare.
CONCEPT OF DETERMINING PRICES FOR ORGANIC VEGETABLES IN IMPROVING FARMERS WELFARE Nurohmah, Lisda; Sugiartiningsih; Noor, Qur'ani; Suarsa, Abin; Bagianto, Agus
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.36

Abstract

The aim of the research is to determine the mechanism and implications of pricing organic vegetables implemented by PT Bionic Farm on the welfare of CV Karunia Abadi Farm farmers. The research method uses a quantitative approach in the form of vegetable sales reports and a qualitative approach to analyze farmer welfare. The calculation results show that the mechanism for setting prices for organic vegetables is determined by the distributor, namely PT Bionic Farm, so that the role of farmers is only limited to price takers. The impact in terms of farmers' income is seen to receive quite a large margin as evidenced by the wages for organic vegetable care services received by farmers above the Regional Minimum Wage (UMR). Meanwhile, farmers have to bear large expenditures for capital and labor in producing organic vegetables such as asparagus. The solution is that farmers must be given socialization on determining the Cost of Goods Sold (HPP) for organic vegetables through Community Service (PkM) activities in order to encourage farmers to increase their productivity in real terms, thereby improving Indonesia's economic welfare.
DIGITAL COMPETENCE AND DATA LITERACY IN FRAUD DETECTION Erfiansyah, Erfan; Bagianto, Agus; Al-Qowiyy, Hamiz; Husna, Laila
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.39098

Abstract

Despite increasing digitalization in the accounting profession, limited empirical evidence explains how digital competence is transformed into effective fraud detection capability, particularly among early-career accountants. This study aims at examining the effects of digital competence and data science literacy on fraud detection skills, with diagnostic skills as a mediating mechanism among Generation Z accountants in Indonesia. Using a quantitative survey of 150 respondents and partial least squares structural equation modeling (PLS-SEM), the findings show that digital competence does not directly enhance fraud detection skills but operates through data science literacy and diagnostic skills. Diagnostic skills emerge as the key cognitive mechanism converting technological capability into fraud detection effectiveness. These results imply that accounting education and professional training should prioritize diagnostic reasoning alongside digital and analytical skills.
Co-Authors Abin Suarsa Al-Qowiyy, Hamiz Dwinta Mulyanti Erfiansyah, Erfan Fitriani, Iis Dewi Hanim, Wasifah Husna, Laila Nadianti, Nurul Noor, Qur'ani Nurohmah, Lisda Rustandi Rustandi, Rustandi RW, Neng Siti Sugiartiningsih Yuniati . Yuniati Yuniati Zulkarnaen, Wandy