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All Journal JURNAL LENTERA BISNIS Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Journal of Artificial Intelligence and Digital Business Journal of Business, Accounting and Finance SOCIRCLE : Journal Of Social Community Services Jurnal Cendekia Ilmiah Proceeding International Annual Conference Economics, Management, Business, and Accounting
Ahmad Andy Adinegara
Universitas Sebelas April
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Effect of Internal Control System and Procedure Inventory Management Accounting Arni Nuril Bisaroh; Lisna Lisnawati; Ahmad Andy Adinegara
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Along with the development of the times, the progress of science and technology is experiencing increasingly rapid changes which make the awareness of health knowledge higher. This makes the Puskesmas, which is a health organization, strive to provide the best and quality services. One of the factors that play a role in the quality of Puskesmas services is the management of drug supplies carried out by the Puskesmas. It is very important to manage the supply of drugs and medical materials to prevent stock outs and overstocks in purchasing drugs and medical materials. Regulation of the Minister of Health of the Republic of Indonesia Number 74 of 2016 regulates pharmaceutical service standards at Puskesmas including the management of pharmaceutical preparations. The management is one of the pharmaceutical service activities, which starts from planning, requesting, receiving, storing, distributing, destroying and withdrawing, controlling, administration (recording and reporting) as well as monitoring and evaluation.
The Influence of Tax Knowledge and Tax Rates on the Compliance Tax Payer (Empirical Study on Perpetrators of Usaha Mikro,Kecil dan Menengah of Pencetakan Seratus Ribu Wirausahawan Baru (WUB) Program in West Java) Ahmad Andy Adinegara; Maman Nurachman
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to find whether the Tax Knowledge and Tax Rates influence the Compliance Tax. The method used in this research is explanatory verification methods. The population in this study were Perpetrators of Usaha Mikro, Kecil dan Menengah (UMKM) who are joining in Pencetakan Seratus Ribu Wirausahawan Baru (WUB) program, the number of samples in this study is 94 respondent, methods of analysis used in this research is multiple linear regression analysis with significance level of 5%. The program used to analyze the data was Statistical Package for Social Sciences (SPSS) Ver.21.00. The results of the study showed that the Tax Knowledge and Tax Rates has significant effect on Compliance Tax
Optimizing Competence of Village Apparatus in Improving the Quality Village Financial Reports Farman, Fanji; Nusuki, Ina; Ahmad Andy Adinegara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1108

Abstract

This study was initiated due to apprehensions about the proficiency of village administrators and the integrity of village financial reports. Preliminary assessments revealed that numerous village authorities possessed inadequate experience in financial management and exhibited a limited comprehension of the Village Financial System (SISKEUDES), resulting in delays in the submission of financial reports. This study sought to accomplish three main objectives: (1) to evaluate the competence of village officials in Tanjungkerta Sub-district, Sumedang Regency; (2) to assess the quality of village financial reports in the region; and (3) to analyze the impact of village officials' competence on the quality of these financial reports. The research utilized a quantitative methodology, gathering data from 60 village official participants. The data underwent analysis by basic linear regression. The analysis indicated that: (1) the proficiency of village officials was rated as high; (2) the caliber of village financial reports was deemed very high; and (3) the proficiency of village officials exerted a positive and significant impact on the quality of village financial reports, with a coefficient of determination of 13.7%. The study concludes that augmenting the proficiency of village officials via training and education can enhance the quality and punctuality of financial reports, hence reinforcing successful local governance.
Pemberdayaan Industri Rumah Tangga Melalui Peningkatan Kualitas Dan Kemasan Produk Olahan Lokal FARMAN, FANJI; ANDY ADINEGARA, AHMAD; NUSUKI, INA; FENNY KRISDINA, TIANA; NUROCHMAN, MAMAN
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 2 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i2.38

Abstract

Industri rumah tangga memainkan peran penting dalam meningkatkan perekonomian pedesaan, khususnya di Desa Cipeles, Kecamatan Tomo, Kabupaten Sumedang. Industri ini tidak hanya berfungsi sebagai sumber penghidupan bagi masyarakat setempat, tetapi juga memiliki potensi besar dalam meningkatkan daya saing produk lokal. Namun, dalam praktiknya, industri rumah tangga di desa ini masih menghadapi berbagai tantangan yang menghambat pertumbuhannya, terutama dalam hal kualitas produk dan inovasi kemasan. Produk olahan lokal sering kali kesulitan dalam standarisasi bahan baku, teknik produksi, dan estetika kemasan, menjadikannya kurang menarik bagi konsumen. Untuk mengatasi tantangan ini, diperlukan upaya pemberdayaan yang sistematis dan terarah untuk meningkatkan daya saing industri rumah tangga melalui peningkatan kualitas dan inovasi kemasan. Memberikan bantuan dalam penerapan standarisasi bahan baku, pelatihan kebersihan dan sanitasi, serta desain kemasan yang menarik diharapkan dapat meningkatkan daya jual produk lokal dari Desa Cipeles. Selain itu, pemanfaatan strategi pemasaran digital dan penguatan merek merupakan faktor kunci dalam memperluas jangkauan pasar. Penelitian ini bertujuan untuk memberikan solusi konkret bagi pengembangan industri rumah tangga yang berkelanjutan, sehingga berkontribusi pada kesejahteraan ekonomi yang lebih luas bagi masyarakat setempat. Kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat sangat penting untuk mengatasi keterbatasan akses modal, adopsi teknologi, dan pelatihan. Dengan strategi yang tepat, peningkatan kualitas produk dan kemasan inovatif dapat menjadi pendorong pertumbuhan ekonomi, memastikan bahwa industri lokal tetap kompetitif di pasar yang semakin modern.   Abstrack The household industry plays a crucial role in improving the rural economy, particularly in Cipeles Village, Tomo District, Sumedang Regency. This industry not only serves as a source of livelihood for the local community but also holds significant potential in enhancing the competitiveness of local products. However, in practice, the household industry in this village still faces various challenges that hinder its growth, especially in terms of product quality and packaging innovation. Local processed products often struggle with standardization of raw materials, production techniques, and packaging aesthetics, making them less attractive to consumers. To address these challenges, a systematic and targeted empowerment effort is required to enhance the competitiveness of household industries through quality improvement and packaging innovation. Providing assistance in implementing raw material standardization, hygiene and sanitation training, and attractive packaging design is expected to increase the marketability of local products from Cipeles Village. Moreover, the utilization of digital marketing strategies and branding reinforcement are key factors in expanding market reach. This study aims to provide concrete solutions for sustainable household industry development, ensuring that it contributes to the broader economic welfare of the local community. Collaboration between the government, financial institutions, and the community is essential to overcoming the limitations of capital access, technology adoption, and training. With the right strategy, enhancing product quality and innovative packaging can serve as a driving force for economic growth, ensuring that local industries remain competitive in an increasingly modern market.
The Effect Of The Implementation Of Professional Ethics And Competence On The Accuracy Of Giving Auditor Opinions (Empirical Study at Public Accountant Office (PAO) In Bandung) Rahman, Erpi; Adinegara, Ahmad Andy; Nurfajar, Reja
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Auditor is a profession of a person who has certain qualifications, where in the performance of his duties, the auditor is required to conduct an audit in accordance with the audit procedures performed. This study aims to determine and examine the effect of the implementation of professional ethics and competence on the accuracy of giving auditor opinions in the public accounting firm in Bandung. This study uses a quantitative approach because the symptoms of observations are converted into numbers that are analyzed using statistics. The population in this study were all auditors who worked at the Public Accounting Firm in Bandung using the purposive sampling method and amounted to 9 PAF. The data analysis technique used is multiple linear regression analysis. The results of this study show that the contribution of professional ethics and competence to the accuracy of the auditor's opinion is 77.5%. Furthermore, based on the results of hypothesis testing, it can be seen that the Sig. value of the Professional Ethics variable is 0.001 <0.05 and the t_count value is 3.470> 2.028. Thus, the professional ethics variable has a positive and significant effect on the accuracy of the auditor's opinion. Meanwhile, the Sig. value of the Competency variable is 0.005 <0.05 and the t_count is 2.976> 2.028. Thus, it can be concluded that the Competency variable has a positive and significant effect on the accuracy of auditor opinions. At the same time, professional ethics and competence have a positive and significant effect on the accuracy of the auditor's opinion.
Performance Analysis of the Accounting Information System on the Regional Owned Enterprise (BUMD) Tirta Medal Sumedang Adinegara, Ahmad Andy; Nurfajar, Reja; Cahyani, Cahyani; Nurazizah, Imas Yuni
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study examines the performance of accounting information systems at BUMD Tirta Medal Sumedang. The research method used is qualitative-descriptive, with a focus on the collection of primary data through interviews and secondary data via literature reviews. The results of the research showed that the performance of the accounting information system at BUMD Tirta Medal Sumedang is already optimal; the information system of Situntas Accounting is considered to have met the needs based on the characteristics of the company; it is easy to understand and operate; and the quality of the financial information generated is timely, relevant, and accurate. The results of this research provide recommendations for the development of cash flow report features with direct methods, synchronization of recording of customer payments paid through bank transfer system on accounting system, digitization of records on fixed asset details and spread details of branch network BUMD Tirta Medal Sumedang, integration with other information systems such as the information system of the planning part, human resources information system, and customer service information system. The implementation of these measures is expected to improve the performance of accounting information systems as well as provide more accurate, relevant, and timely financial information to BUMD Tirta Medal Sumedang.
Impact of liquidity and profitability ratios on stock prices of food and beverage manufacturers Farman, Fanji; Rahman, Erpi; Nusuki, Ina; Adinegara, Ahmad Andy
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12572

Abstract

This research examines the impact of liquidity and profitability ratios on stock prices of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study focuses on two key financial ratios: liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity), and their influence on stock price fluctuations. The objective is to analyze how these financial indicators affect investor decisions and market behavior in the food and beverage industry. Liquidity ratios assess a company’s ability to meet short-term obligations, while profitability ratios measure a company’s efficiency in generating profit relative to its assets and equity. By investigating these ratios, the study aims to provide valuable insights into the relationship between financial health and stock price performance in the Indonesian market. This research uses quantitative data obtained from financial statements of selected manufacturing companies, with stock prices being analyzed through closing prices. The findings are expected to contribute to investment strategies and offer recommendations for both investors and companies looking to enhance their market performance. The study also highlights the importance of financial analysis in predicting stock price movements and making informed investment decisions.
TAX PLANNING, COMPANY SIZE, AND FIRM VALUE IN REAL ESTATE Andy Adinegara, Ahmad; Fenny Krisdina, Tiana; Damayanti, D'liya; Masruri, Fahrul Alam; Kartika, Tita; Farman, Fanji
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2024

Abstract

This study aims to test and analyze the effect of Tax Planning and Company Size on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2024. By using quantitative research methods, sampling using purposive sampling by means of Judgment sampling, the sample of this study was 12 companies with 48 financial reports. The analysis method used in this research is multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing using the t test and F test. The results in the t test Tax Planning using Effective Tax Rate show that there is a significant negative effect as evidenced by the tcount is smaller than the t table (-2.545 < -2.014). Meanwhile, the t test of Company Size on Company Value has no effect as evidenced by the tcount greater than the ttable value (-0.628> -2.014). The results of the F test show that the Fcount is greater than the Ftabel of (3.389> 3.20), thus together the Tax Planning and Company Size variables have a significant effect on Firm Value in Property and Real Estate companies listed on the IDX in 2021-2024.
The Effect Of Economic Value Added And Financial Ratio On Sharia Stock Return Ahmad Andy Adinegara; Anita Dwi Utami; Shofia Annisa Ratnasari; Syafira Mariana; Tiana Fenny Krisdina
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This research investigates the impact of economic volatility on the market capitalization of the Jakarta Islamic Index(JII) from 2019 to 2021. Analysis of stock prices and returns for companies in this index reveals fluctuations that are correlated with economic disruption. In addition, research explores the significance of financial ratios, especially Return On Assets (ROA), as an important tool for assessing company performance. Economic Value Added (EVA) was also tested as a factor influencing stock returns, producing different results from previous research. Thirteen companies in the JII were the research samples, selected through purposive sampling based on criteria such as consistent registration for three years, annual financial reports for the 2019-2021 period, and not using foreign currency. Data obtained from company reports. This research uses an explanatory quantitative approach, by applying panel data regression and models such as Common Effect, Fixed Effect, and Random Effect. The results of statistical analysis for the EVA variable show that there is no significant influence on the returns of sharia shares listed on the JII. Meanwhile, the ROA variable shows that ROA has a significant effect on stock returns in companies listed on the JII.
DETERMINANTS OF MANUFACTURING FIRM VALUE: AN EMPIRICAL STUDY ON THE INDONESIA STOCK EXCHANGE Tiana Fenny Krisdina; Ahmad Andy Adinegara; Maman Nurachman
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/2xnbsa02

Abstract

This study aims to investigate the determinants of manufacturing firm value on the Indonesia Stock Exchange during the 2021-2024 period. By integrating signaling and trade-off theories, this research examines the impact of liquidity, leverage, and profitability on Price to Book Value (PBV). Utilizing a quantitative approach with purposive sampling, a final sample of 185 observations was analyzed using multiple linear regression via SPSS 25. The empirical results indicate that, simultaneously, liquidity, leverage, and profitability significantly influence firm value. Partially, the study finds that liquidity has no significant effect on firm value, suggesting that investors perceive high cash holdings as unproductive assets. Conversely, both leverage and profitability exert a positive and significant impact, with profitability emerging as the most dominant predictor. These findings imply that market appreciation is primarily driven by a firm's earnings capacity and strategic capital structure. This research provides valuable insights for investors and corporate managers in optimizing financial performance to maximize shareholder wealth in emerging markets.
Co-Authors Anita Dwi Utami Arni Nuril Bisaroh Cahyani Cahyani Damayanti, D'liya Fanji Farman FENNY KRISDINA, TIANA Kartika, Tita LISNAWATI, LISNA Maman Nurachman Maman Nurachman Masruri, Fahrul Alam Nurazizah, Imas Yuni Nurfajar, Reja Nurochman, Maman Nusuki, Ina Rahman, Erpi Shofia Annisa Ratnasari Syafira Mariana Tiana Fenny Krisdina Tiana Fenny Krisdina