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All Journal Sosiohumaniora Jurnal Akuntansi dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Akuntansi Aktual Kinerja: Jurnal Ekonomi dan Manajemen Aptisi Transactions on Technopreneurship (ATT) JAAF (Journal of Applied Accounting and Finance) eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan SEMAR International Journal of Marketing and Human Resource Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Locus Penelitian dan Pengabdian Economic Reviews Journal Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Accounting Inaba Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Journal of Economics, Management, Accounting and Computer Applications
Deni Hamdani
Universitas Indonesia Membangun
Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

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APLIKASI IMPORTANCE PERFORMANCE ANALYSIS DALAM MENILAI KUALITAS PELAYANAN JASA PENDIDIKAN DI PROPINSI JAWA BARAT Deni Hamdani; Saepudin -; Ruddy Rudolf; Margo Purnomo
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 4, No 2 (2019): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.056 KB) | DOI: 10.24198/adbispreneur.v4i2.22553

Abstract

ABSTRACTThe research objective is to determine the results of the assessment by the Natural Sciences method for the determinant variables of satisfaction of higher education services including: tangible, reliability, responsiveness, assurance, and empathy, in the Purwakarta and Subang regions, and to map the scores of the assessment results using the Natural Sciences into a Cartesian diagram so that management can take corrective action against management of service quality that has been running so far. The research hypothesis is assumed that the determinant variables of higher education service satisfaction will significantly influence student satisfaction. A descriptive Method (survey) used in this study. The study population was private university students in academy in the area of commissariat IV B APTISI West Java, in the cities of Subang and Purwakarta. The sample uses proportional to the Slovin formula. The results of the study are: 1. Tangible, Reliability, Responsive, and Emphaty variables are in quadrant A, which shows that the performance of these variables is lower than the desire of PTS students in Subang and Purwakarta cities, and 2. Assurance variable is in quadrant D , which shows that performance is at a high level but students' desires are only low. Tujuan penelitian untuk mengetahui hasil penilaian  dengan metode IPA terhadap variabel-variabel penentu dari kepuasan pelayanan jasa pendidikan tinggi meliputi : tangible, reliability, responsiveness, assurance, dan empathy, di wilayah Purwakarta dan Subang, serta memetakan skor hasil penilaian menggunakan IPA ke dalam diagram kartesius sehingga pihak manajemen dapat mengambil tindakan korektif terhadap manajemen kualitas pelayanan yang selama ini telah berjalan. Hipotesis penelitian adalah diduga variabel-variabel  penentu kepuasan pelayanan jasa perguruan tinggi akan berpengaruh secara signifikan terhadap kepuasan mahasiswa. Metode deskriptif (survey) digunakan pada penelitian ini. Populasi penelitian adalah mahasiswa PTS pada Sekolah Tinggi yang berada di wilayah komisariat IV B APTISI Jawa Barat, di kota Subang dan Purwakarta. Sampel menggunakan Proporsional dengan Rumus Slovin. Hasil penelitian adalah : 1. Variabel Tangible, Reliability, Responsive, dan Emphaty berada pada kuadran A, yang menunjukkan bahwa kinerja dari variable-variabel tersebut lebih rendah dari keinginan mahasiswa PTS di kota Subang  dan Purwakarta, dan 2. Variabel Assurance  berada pada kuadran D, yang menunjukkan bahwa kinerja berada pada tingkat tinggi namun keinginan mahasiswa hanya rendah saja.
Intensi adopsi e-commerce dan aplikasi sistem akuntansi Ferry Kosadi; Rama Chandra Jaya; Deni Hamdani
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p115

Abstract

AbstractThe purpose of this research is to analyze behavioral intention to conduct online selling and adopt accounting applications, and its effect on the actual use. The research was conducted from the planning and online selling processes through e-commerce platform to the preparation of financial reports by application to measure the intention to adopt and the actual usage of information technology. The study indicates that actual usage of accounting technology is influenced by intention to adopt, with the main factors consisting of the compatibility and observability of the technology. Complexity, relative advantage, and triability are not the obstacles to adopt the accounting technology as long as the technology is userfriendly and easy to observe. Awareness of the importance of accounting information system application and the difficulty of manual accounting processes is the driver of the intention to adopt accounting technology. There are good opportunities to increase digital literacy skills through technology diffusion, which is focused on transforming business technology along with material adjustments and eliminating inhibiting factors such as difficulties in accessing digital devices and their usage.AbstrakPenelitian ini bertujuan untuk menganalisis minat melakukan online selling dan mengadopsi aplikasi akuntansi serta pengaruhnya terhadap penggunaan sebenarnya. Penelitian dilakukan dari proses perencanaan dan online selling pada platform e-commerce hingga penyusunan laporan keuangan yang menggunakan aplikasi untuk mengukur minat adopsi dan actual usage dari teknologi informasi. Hasil penelitian menunjukkan bahwa actual usage teknologi akuntansi dipengaruhi oleh adanya minat untuk mengadopsi dengan faktor utama berupa kompatibilitas dan observabilitas dari teknologi akuntansinya. Faktor kompleksitas, keunggulan relatif, dan triability tidak menjadi halangan untuk mengadopsi penggunaan teknologi akuntansi selama sesuai dengan kondisi penggunanya dan mudah untuk diobservasi. Kesadaran terkait pentingnya adopsi teknologi akuntansi dan kesulitan proses akuntansi secara manual menjadi bagian dalam minat mengadopsi aplikasi sistem informasi akuntansi. Terdapat peluang yang baik untuk peningkatan kemampuan literasi digital melalui difusi teknologi yang berfokus pada transformasi teknologi bisnis disertai penyesuaian materi serta menghilangkan faktor penghambat seperti kesulitan akses pada perangkat digital dan pemanfaatannya.
PERSEPSI PELAKU USAHA UMKM TENTANG TARIF FINAL 1% MENJADI TARIF FINAL 0,5% DI KOTA BANDUNG Kasir Kasir; Deni Hamdani
Sosiohumaniora Vol 21, No 3 (2019): SOSIOHUMANIORA, NOPEMBER 2019
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4345.111 KB) | DOI: 10.24198/sosiohumaniora.v21i3.23455

Abstract

Perkembangan pelaku usaha UMKM di Indonesia saat ini mengalami kemajuan.Ada 59,2 juta UMKM, dan telah menyerap tenaga kerja nasional 97% serta memberikan kontribusi PDB 57%. Juga untuk wilayah Propinsi Jawa Barat, khususnya di Kota Bandung, pelaku usaha sentra UMKM menurut Dinas Perdagangan dan Perindustrian tahun 2017 terdapat 1.235 unit. Dengan jumlah pelaku usaha UMKM yang meningkat tersebut, tentunya berpotensi untuk dijadikan sebagai sumber pendapatan baik untuk pemerintah pusat maupun pemerintah daerah yang dalam hal ini adalah berupa pendapatan pajak.Kebijakan-kebijakan pemerintah yang dikeluarkan berkenaan dengan, semaksimal mungkin harus dapat dipahami oleh para pelaku usaha khususnya UMKM.Karena pelaku usaha UMKM tersebut, biasanya masih minim dalam pemahaman perpajakan.Sehingga, apabila pelaku usaha tersebut paham dan sadar. Maka mereka mau untuk membayar pajak atas usaha yang dilakukannya. Metode yang digunakan yaitu menggunakan pendekatan kuantitatif melalui metode survey padapelaku usaha sentra UMKM yang tersebar di Kota Bandung. Sampel yang digunakan menggunakan rumus Slovin dengan tingkat kepercayaan 90%. Sedangkan metode teknik sampling yang digunakan adalah metode probability sampling, dancara pengambilan sampel yaitu dengan carasimple random sampling. Sehingga dalam penelitian ini menghasilan sampel sebanyak 93 pelaku usaha sentra UMKM yang tersebar di kota Bandung. Hasil penelitian menunjukan bahwa sebagian pelaku usaha sentra UMKM di Kota Bandung (daerah Cibaduyut, Sukagalih dan Cihampelas) tidak menyetujui adanya penerapan tarif Final sebesar 0,5% maupun perubahan tarif Final dari 1% menjadi 0,5%. Hal ini terjadi kurangnya respon pelaku usaha sentra UMKM terhadap kebijakan perpajakan yang dikarenakan kurangnya sosialisasi mengenai kebijakan perpajakan yang dikeluarkan oleh Dirjen Pajak. 
Indonesia’s tax revenue: The effect of inflation rate and economic growth Deni Hamdani; Ridwan .
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4142

Abstract

In order to ascertain and analyze the impact of Indonesia's inflation rate and economic growth on tax collections, between 2012 and 2020, the Ministry of Finance's Directorate General of Taxes performed research. Data collection approaches were acquired through literature and documentation for this research, which is categorized as descriptive and verificative research with a quantitative approach. The sampling method employs non-probability sampling, which creates a saturated sample by taking samples from the entire population. Multiple linear regression analysis is used to analyze data, while the t-test and f-test are used to assess hypotheses. The results show that inflation rate has no significant positive effect on tax revenue. Besides, economic growth has no significant negative effect on tax revenue. It is hoped that government will pay attention for tax revenue every year.
Memilih karier sebagai akuntan publik: motivasi dan pengambilan keputusan oleh mahasiswa Diah Febriyanti; Pratidina Ekanesia; Asti Nur Aryanti; Deni Hamdani
KINERJA Vol 20, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i2.13662

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor psikologis mahasiswa terhadap minat menjadi akuntan publik. Hal ini dilakukan karena pilihan karir mahasiswa akuntansi berpengaruh terhadap pertumbuhan akuntan publik di Indonesia. Sedangkan saat ini pertumbuhan jumlah akuntan publik di indonesia jika ditinjau dari segi kuantitas bisa dikatakan tergolong rendah, masih jauh dari kebutuhan dunia usaha.  Metode penelitian yang digunakan dalam penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah mahasiswa program studi akuntansi di kota Bandung. Data yang digunakan dalam penelitian ini ialah data primer. Data primer diperoleh melalui hasil survey pada mahasiswa program studi akuntansi di kota Bandung. Hasil penelitian menunjukan bahwa motivasi dan pengambilan keputusan keseluruhannya menunjukan gambaran yang positif. Untuk motivasi akan aktualisasi diri, kebutuhan akan keamanan dan kebutuhan akan memiliki menjadi tiga hal yang paling berpengaruh dalam memilih karir sebagai akuntan publik. Sedangkan untuk pengambilan keputusan ditemukan pengaruh  lingkungan keluarga, lingkungan belajar dan lingkungan teknologi memiliki hasil yang sama positifnya dalam penentuan pemilihan karir sebagai akuntan publik oleh mahasiswa.
The Influence of SAK EMKM Socialization, Accounting Understanding and Education Level on the Implementation of SAK EMKM (In MSMEs in Cinambo District, Bandung City) Herdiansyah Gunawan; Deni Hamdani
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1217

Abstract

Definitely there are several roles played by MSMEs in driving economic growth and development throughout the country. With this being the case, financial reporting and funding challenges often plague these firms. These challenges must be resolved to achieve anything. Financial Accounting standars for micro, smalls and mediums-sized entities primary aim is to make accrual-based financial statements simpler and improve bank borrowing. Despite its benefits, Financial Accounting standars for micro, smalls and mediums-sized entities has not been implemented often, especially in Cinambo District, Bandung City. The inadequate training on how to deal with people, failure to understand business language and general lack of knowledge by small scale business operators are some of the reasons why this is happening. Several studies have found that accounting literacy is a significant determinant for the adoption of Financial Accounting standars for micro, smalls and mediums-sized entities. Objectives are set using research methods to address problems. This study uses quantitative research methodologies: descriptive and verification techniques in analyzing factors affecting the application of Simplified Financial Accounting Standards for Micro, Small, and Medium Entities (Financial Accounting standars for micro, smalls and mediums-sized entities) in Cinambo District, Bandung City, Indonesia. The appraisal of regression analysis involves an assessment of dependability, typicality, hetroscedasticity, the F test and finally the t-test. As shown by two Cronbach’s alpha coefficients of 0.740 and 0.901, a reliability assessment demonstrates that there is satisfactory internal consistency for this measurement instrument. The test for normality indicates that it does exist. Heteroscedasticity shows no trend in the distribution of data sets. The high F value (14.811) and low significance (0.000) of the F test show that the regression model is significant. The t test shows that the variables "Socialisation of Financial Accounting standars for micro, smalls and mediums-sized entities" and "Accounting Understanding" are considerably affecting the variable "Application of Financial Accounting standars for micro, smalls and mediums-sized entities," whereas the variable "Education Level" has a less strong one.
Pengaruh Modal Kerja, Biaya Operasioanal, Biaya Promosi, Dan Penjualan Terhadap Laba Bersih: (Studi Kasus pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2022) Shabrian, Mochammad; Hamdani, Deni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2260

Abstract

This study seeks to examine the impact of various factors, including working capital, operating expenses, promotional expenses, and sales, on the net profit of pharmaceutical companies on the Indonesia Stock Exchange from 2015 to 2022. Using secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange, this study utilized multiple regression analysis facilitated by statistical software. The findings indicated that working capital, operating expenses, and promotional expenses exerted a significant positive influence on net profit, while sales showed no significant influence on net profit. However, collectively, all the variables examined in this study contributed to 93.3% of the variance in net profit, highlighting their important role in determining the net profit of pharmaceutical companies. These results underscore the importance of effectively managing working capital, operating expenses, and promotional expenses to improve the financial performance of pharmaceutical companies. From a practical standpoint, this study underscores the importance for pharmaceutical management to develop strategies that focus on optimizing working capital, operational efficiency, and promotional expenses to improve net profit and overall financial performance. Therefore, this study enriches the understanding of the factors that influence the financial performance of pharmaceutical companies in the Indonesian capital market.
The IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE: Case Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Hamdani, Deni; Prastiyanti, Tamara
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.12

Abstract

  The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.
THE INFLUENCE OF GOOD GOVERNANCE, COMMUNITY PERCEPTION AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF PUBLIC SERVICES: Study at Cidamar Village Office, Cianjur Regency Yono, Yono; Hamdani, Deni
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.127

Abstract

The purpose of this study was to determine the effect of good governance, public perception and internal control system on the quality of public services. The data was collected through interviews, field research and library techniques as well as distributing questionnaires to 96 respondents. Sampling using non-probability sampling with purposive sampling. To measure the influence of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination and hypothesis testing. Data processing using the application of Statistical Product and Service Solution version 25. The results showed that hypothesis testing (t test) obtained the results: (1) Good governance affects the quality of public services where count is -2.096 smaller than table -1.293 with a significance level of perception of 0.04 <0.05 (2) Public affects the quality of public services where count is 8.037 greater than table 1.293 and a significance value of 0.00 <0.05 (3) Government Internal Control System affects the quality of public services where count is 1.361 greater than table 1.293 and a significance level of 0.108>0.05. The results of hypothesis testing (f test) of good governance, public perception, and internal control systems affect the quality of public services where count is 25.829 which is greater than table 2.70 with a significance level of 0.000 <0.05.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MINING SECTOR : A FINANCIAL PERFORMANCE APPROACH Insani, Natasya; Hamdani, Deni; Ulayya, Ulilla
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1095

Abstract

Obtaining the greatest profit or profit with the fewest expenses is the primary objective of any business. Companies frequently ignore the effects of their operations in the workplace, such as the social and environmental repercussions that lead to interpersonal disputes. Consequently, locals frequently express their displeasure with the company's administration through protests and rallies. With a focus on mining businesses, this study seeks to demonstrate the partial and simultaneous influence of public share ownership, debt to equity ratio, company size, and net profit margin on CSR disclosure. A quantitative technique combining a descriptive and verification methodology was employed in this study. Multiple linear regression analysis was used for the statistical testing; at a significance level of 0.05, the f-test and the t-test were used to evaluate simultaneous effects and partial effects, respectively. The findings, It has been demonstrated through statistical testing that public shareholders, debt to equity ratio and company size has significantly and favourably affects corporate social responsibility disclosure. It has been only net profit margin has little bearing on corporate social responsibility disclosure. Simultaneous, firm size, net profit margin, debt-to-equity ratio, and public shareholders affect corporate social responsibility disclosure.
Co-Authors Adinda Deva Az'Zahra Andre Suryaningprang Anggarani Putri, Keukeu Asti Nur Aryanti Ayu Sofianti , Nunung Berliani, Kartika Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dayan Hakim Natigor Dayona Ismail, Gurawan Diah Febriyanti Erna Herlinawati Fauzan, Krisna Febriyanti, Diah Ferry Kosadi Herdiansyah Gunawan Insani, Natasya Jamhari Jamhari Karlina, Ai Kasir Kasir Lestari, Risa Fuzi Margo Purnomo Muldiani, Nadia Muttaqin, Ridlwan Nadhir, Maziyyah Nunung Ayu Sofiati (Efi) Nurhalisa, Silvi Prastiyanti, Tamara Pratidina Ekanesia Priscilla Simone, Rachel Puspita, Irna Rama Chandra Jaya Ridma Meltareza Ridwan Ridwan Riyandi Nur Sumawidjaja Ruddy Rudolf Sandriana, Trisya Sari, Putri Amalia Shabrian, Mochammad Siddiq, Andhika Mochamad Sutisna Sutisna Syarif, Devyanthi Tawaqal, Rizki Surya Teja, Andri Hertanto Ulayya, Ulilla Wajib Ginting Wulansari, Evi Yono, Yono Yoyo Sudaryo