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All Journal SEGMEN Jurnal Manajemen dan Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Fokus Ekonomi Jurnal Bingkai Ekonomi (JBE) Bima Journal : Business, Management and Accounting Journal MANAJEMEN Dinamika Jurnal Cakrawala Informasi (JCI) JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Community: Jurnal Pengabdian Pada Masyarakat Jurnal Dikmas Jurnal Ilmiah Ekonomi dan Manajemen Journal of Management and Informatics Jurnal Akademik Pengabdian Masyarakat JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Strategi Bisnis Teknologi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Bambang Widjanarko Susilo
Universitas Sains Dan Teknologi Komputer
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Keputusan Investasi Reksadana: Studi Kasus Pada Mahasiswa S1-Akuntansi Universitas STEKOM Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Zarah Dinul Khaq; Galuh Aninditiyah; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Febryantahanuji Febryantahanuji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8735

Abstract

This study analyzes the influence of financial literacy and financial inclusion on mutual fund investment decisions at issuer brokers using Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 100 S1 Management students who actively invested in mutual funds through issuer brokers. Data was collected through an online questionnaire with 24 measurement indicators that have been tested for validity and reliability. The results of the PLS-SEM analysis showed that financial literacy had a positive and significant effect on mutual fund investment decisions (β = 0.501; t = 7.724; p < 0.001). Financial inclusion also had a positive and significant effect (β = 0.414; t = 6.194; p < 0.001). The R² value for the investment decision variable is 0.608, indicating that 60.8% of the variation in investment decision can be explained by both exogenous variables. Outer loading of all indicators was above 0.70 with Average Variance Extracted (AVE) > 0.50 and Composite Reliability (CR) > 0.70, meeting the criteria of convergent validity and reliability. These findings affirm the importance of improving financial literacy and financial inclusion to encourage the quality of mutual fund investment decisions among students.
PENGARUH KECANGGIHAN TEKNOLOGI,KOMPETENSI DIGITAL,DAN KEMUDAHAN TERHADAP ADOPSI ACCURATE ACCOUNTING SOFTWARE BERBASIS TEKNOLOGI ARTIFICIAL INTELLIGENCE Salsabilla Ika Safitri; Haris Ihsanil Huda; Bambang Widjanarko Susilo
Jurnal Akuntansi dan Bisnis 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.v6i1.1627

Abstract

Perkembangan Artificial Intelligence (AI) mendorong transformasi signifikan dalam praktik akuntansi melalui penggunaan software akuntansi berbasis AI, salah satunya Accurate Accounting Software. Namun, tingkat adopsi teknologi tersebut di lingkungan akademik masih bervariasi. Penelitian ini bertujuan untuk menganalisis pengaruh kecanggihan teknologi, kompetensi digital, dan kemudahan penggunaan terhadap adopsi Accurate Accounting Software berbasis AI pada mahasiswa dan dosen Program Studi Akuntansi Universitas STEKOM Group. Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan melalui kuesioner skala Likert terhadap 100 responden dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kecanggihan teknologi, kompetensi digital, dan kemudahan penggunaan berpengaruh positif dan signifikan terhadap adopsi Accurate Accounting Software, baik secara parsial maupun simultan, dengan kemudahan penggunaan sebagai variabel paling dominan. Temuan ini memperkuat relevansi Technology Acceptance Model (TAM) dalam menjelaskan adopsi teknologi akuntansi berbasis Artificial Intelligence.
PEMBINAAN USAHA KECIL MENENGAH (UKM) BAKERY MELALUI PENINGKATAN KUALITAS PRODUK, PEMASARAN DIGITAL, DAN PENGELOLAAN USAHA Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11443

Abstract

Small and Medium Enterprises (SMEs) bakery is one of the business sectors that has quite good prospects in supporting the community's economic growth. The high demand for various bakery products, cakes, and snacks has encouraged the emergence of many small and medium-scale bakery businesses. However, most bakery SMEs still face various obstacles, such as limited ability to manage their business, low use of digital technology for marketing, lack of optimal financial management, and the lack of implementation of good and consistent production standards. This condition has the potential to hinder business development and reduce product competitiveness in the midst of increasingly fierce market competition. Seeing these conditions, Benny Cuaca and the community service team carried out a bakery SME coaching program which aims to increase the capacity of business actors through training and mentoring in aspects of business management, product quality improvement, packaging development, and digital marketing. Coaching activities are carried out through a participatory approach that actively involves business actors in each stage of activities. Through this program, it is hoped that bakery SMEs will be able to improve the quality of their products, expand their marketing reach, and manage their businesses in a more professional and sustainable manner.
ANALISIS PENGARUH RASIO PAJAK TANGGUHAN,KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2023 FIKRIYATUL KHABIBAH; Bambang Widjanarko Susilo; Sukemi Kamto Sudibyo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3655

Abstract

This study aims to analyze the effect of the deferred tax ratio, tax expertise, and remuneration on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The data used is secondary data obtained from annual financial reports, with a sample of 30 observations selected using a purposive sampling method. The analysis method used was multiple linear regression with IBM SPSS Statistics version 29, preceded by descriptive statistical tests and classical assumption tests. The results indicate that the deferred tax ratio has a partial negative and significant effect on tax avoidance, with a coefficient of -1.880 and a significance value <0.001. Meanwhile, tax expertise has a coefficient of 0.005 with a significance value of 0.729, and remuneration has a coefficient of -0.092 with a significance value of 0.721, indicating that neither has a significant effect on tax avoidance. Simultaneously, all three variables significantly influence tax avoidance, with a significance value of <0.001 and an adjusted R-square of 0.939, indicating the model's high ability to explain the dependent variable. These results indicate that the deferred tax ratio is an important factor in reflecting a company's level of tax avoidance.  
PEMBERDAYAAN UMKM PENJUAL NASI GORENG "NASI GORENG BENNY" MELALUI STRATEGI BRANDING VISUAL DAN PEMASARAN DIGITAL Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Zarah Dinul Khaq; Galuh Aninditiyah; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Febryantahanuji Febryantahanuji
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i2.8429

Abstract

The Student Creativity Program (PKM) is carried out to help improve the quality and competitiveness of MSMEs selling fried rice through an educational approach and the development of digital marketing strategies. The program integrates three main aspects: hygiene education, strengthening visual brand identity, and implementation of digital marketing strategies. The implementation method uses the Participatory Action Research (PAR) approach which includes field observation, hygiene training, business visual identity design, and promotional assistance through social media. The results of the program showed a significant increase in the number of customers (35% average), daily sales, and the level of public awareness of the brand. The implementation of hygiene standards also increases consumer confidence. This program proves that structured assistance can accelerate the growth of culinary MSMEs and is expected to be a reference for empowering similar MSMEs in urban areas.
PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : 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.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
SISTEM INFORMASI PENGGAJIAN (PAYROLL) KARYAWAN MENGGUNAKAN METODE NETTO BERBASIS WEB PADA D'SOCCER UNGARAN FOOTBALL STADIUM Tantik Sumarlin; Bambang Widjanarko Susilo; Febryantahanuji Febryantahanuji
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : 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.v4i2.791

Abstract

This research aims to explore a web-based payroll information system. The location of the research is at D'Soccer Ungaran Football Stadium, a mini soccer field rental business. From observations, several risks were found in salary management, including: 1) The risk of salary calculation errors due to conventional methods. 2) Risk of corruption and data loss because there is no database yet. 3) Employee salary reports are still prepared manually, less efficient. Based on this problem, the author designed a payroll system with a net method for withholding income tax 21. The use of this method aims to help employees reduce dissatisfaction due to tax deductions. The results of the effectiveness test showed that the new system was more effective than the old system, with a score ratio of 11:20 and performance effectiveness of 44%:80%.
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : 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.v4i2.800

Abstract

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.
Dinamika Nilai Perusahaan Perbankan: Peran Debt-To-Equity Ratio Dalam Memoderasi Pengaruh Return On Assets Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Wesly Tumbur ML Tobing
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 2 No. 3 (2026): Juli : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v2i3.493

Abstract

This study aims to examine the effect of profitability (ROA) on firm value (PBV) with capital structure (DER) as a moderating variable in Indonesian banking companies. Using panel data from 15 banking companies for the 2015-2020 period, this study reveals an anomalous phenomenon where an increase in ROA is not always linear with an increase in firm value, and vice versa. Using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software, the results show that DER significantly moderates the effect of ROA on firm value, but with an asymmetric effect depending on macroeconomic conditions. The novelty of this study is the proposition of the concept of "Conditional Leverage Moderation" which explains how debt acts as a double-edged sword when profitability contracts. This study provides theoretical contributions to the integration of Trade-off Theory and Signaling Theory, as well as practical contributions for bank management in formulating optimal debt limits during crises.
Co-Authors A Wardi Aftuqa Sholikatur Rohmania Aftuqa Sholikatur Rohmania Aji Priyambodo Andreas Heri Kurniawan Andreas Tigor Oktaga, Andreas Anggun Putri Dwi Aniqotunnafiah Aniqotunnafiah Antaseno, Faisal Astono, Ari Dwi Ayu Miranti Kusumaningrum Ayu Miranti Kusumaningrum Ayu Miranti Kusumaningrum Benny Cuaca Benny Cuaca Deddy Krisdiyanto Dedi Hermawan Dimas A W Dimas Adi Wicaksono Dimas Adi Wicaksono Edy Susanto Edy Susanto Edy Susanto Elmareza Aizzani Eni Endaryati Febryantahanuji Febryantahanuji Febryantahanuji Febryantahanuji Febrytahanuji FIKRIYATUL KHABIBAH Galuh Aditya Galuh Aninditiyah Galuh Aninditiyah Galuh Aninditiyah Haris Ihsanil Huda Haryo Kusomo Haryo Kusumo Haryo Kusumo Heru Yulianto Heru Yulianto Heru Yulianto Heru Yulianto Ike Rachmawati Khaq, Zahra Dinul Krisnawati, Hani Kusumajaya, Robby Andika Kusumo, Haryo Metta, Wimala Marsela Mudjiyono Mudjiyono Indonesia Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Muhammad Ryza Awwali , Sulartopo, Muhammad Ryza Awwali , Muhammad Toriq Firmansyah Munadi Munadi Myra Andriana Nanik Qosidah Nanik Qosidah Ninik Dwi Atmini Nur Fatoni Nur Rokhman Pipiek Septianingrum Praditya Dewi Arumsari Praditya Dewi Arumsari Priyo Nugroho Adi Priyo Wibowo Ratnaningrum Ratnaningrum, Ratnaningrum Rezky Eko Prasetyo Rezky Eko Prasetyo Risma Nurhapsari Ristanto, Hesti Riyono Riyono Riyono, Riyono S A, Umi Nur Saidah, Nur Salsabilla Ika Safitri Septianingrum, Pipiek Siska Narulita SITI KHOLIFAH Stanislaus Wahyu Eka Sukemi Kamto Sudibyo Tantik Sumarlin . Umi Nur S A Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wahyudin Noor Wahyuningsih, Endang Dwi Wesly Tumbur ML Tobing Wesly Tumbur ML Tobing Y Sutomo Y. Sutomo Yeremia Fransica Wisesa Yolanda Desitawati Yoto Yoto Yuli Widiyanti Zahra Dinul Khaq Zahra Dinul Khaq Zarah Dinul Khaq Zarah Dinul Khaq