Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Profita : Komunikasi Ilmiah dan Perpajakan JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Innovation and Sustainable Empowerment The Es Economics and Entrepreneurship Indo-Fintech Intellectuals: Journal of Economics and Business jle
Ahmad Kamal Jama
Universitas Ichsan Satya
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kamal Jama'; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.713 KB) | DOI: 10.22441/journal profita.v10i2.2905

Abstract

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.
The Impact of Tourism Infrastructure and Marketing Strategies on Tourist Arrivals and Local Economic Growth in Bali Jama, Ahmad Kamal; Yulianti, Yulianti; Prihatmadji, Wiwiet; Caniago, Aspizain; Izzah, Nidaul
The Es Economics and Entrepreneurship Vol. 3 No. 01 (2024): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v3i01.319

Abstract

This study investigates the effect of tourism infrastructure and marketing strategy on tourist arrivals and local economic growth in Bali. Utilizing a quantitative research design, data were collected from a sample of 290 respondents using a Likert scale ranging from 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was employed to analyze the data and test the proposed hypotheses. The results indicate that both tourism infrastructure and marketing strategies have a positive and significant impact on tourist arrivals, which, in turn, contributes to local economic growth. The findings highlight the critical role of strategic investments in infrastructure development and marketing efforts in enhancing Bali's appeal as a global tourist destination. These insights provide valuable guidance for policymakers and stakeholders aiming to optimize the benefits of tourism and drive sustainable economic development in Bali.
Analisis Pengaruh Financial Literacy, Parent's Income, dan Emotional Intelligence terhadap Financial Behavior pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Esa Unggul Yatimin; Widiyastuti, Tetty; Jama, Ahmad Kamal
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3450

Abstract

The aim of this research is to determine and analyze the influence of financial literacy, parent's income, and emotional intelligence on financial behavior among students at the Faculty of Economics and Business, Esa Unggul University. This research is causal associative research and the type of data used is quantitative data. The population of this research is active students from the Faculty of Economics and Business, Esa Unggul University. The research sample consisted of 100 people. The data analysis technique used is multiple linear regression. The results of this study show that partially analyzing the influence of financial literacy, parent's income, and emotional intelligence has positive and significant effect on financial behavior.  The results of the simultaneous analysis show that financial literacy, parent's income, and emotional intelligence have positive and significant effect on financial behavior among students at the Faculty of Economics and Business, Esa Unggul University.
THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY, BRAND REPUTATION, AND CONSUMER TRUST ON ENTREPRENEURIAL VENTURES Jama, Ahmad Kamal
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3377

Abstract

This study investigates the effects of Corporate Social Responsibility (CSR), brand reputation, and consumer trust on the performance of entrepreneurial ventures. Utilizing a quantitative approach and surveying 250 consumers who have recently interacted with entrepreneurial businesses, the research employs Structural Equation Modeling (SEM) to test hypothesized relationships. Results reveal that CSR significantly enhances brand reputation and consumer trust, with brand reputation partially mediating the relationship between CSR and consumer trust. Furthermore, consumer trust strongly predicts entrepreneurial venture performance, highlighting trust as a critical driver of business success in emerging ventures. These findings underscore the strategic importance of integrating CSR initiatives and actively managing brand reputation to foster consumer trust, which in turn improves venture outcomes. The study contributes to both academic literature and practical management by providing a comprehensive model of how responsible practices influence consumer perceptions and entrepreneurial performance
PENDEKATAN BERBASIS MASYARAKAT DALAM PENGENALAN ANTI PENCUCIAN UANG (APU) DAN PENCEGAHAN PENDANAAN TERORISME (PPT) Hilda Nanda Priyatna; Ahmad Kamal Jama; Annisa Anindya; Ersanti Ersanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38466

Abstract

Pencucian Uang dan Pendanaan Terorisme adalah dua isu global yang berkaitan yang berdampak signifikan terhadap stabilitas ekonomi, keamanan, dan integritas sistem keuangan. Guna memitigasi maraknya Tindak Pidana Pencucian Uang dan Pendanaan Terorisme, melindungi sistem keuangan, menjaga keamanan nasional dan mendukung upaya penegakan hukum serta meningkatkan pemahaman masyarakat maka kegiatan sosialisasi APU & PPT sangat diperlukan. Sosialisasi pengabdian masyarakat “Pendekatan Berbasis Masyarakat dalam Pengenalan Anti Pencucian Uang (APU) dan Pencegahan Pendanaan Terorisme (PPT)” diharapkan meningkatkan pemahaman dan kesadaran masyarakat terhadap pentingnya APU & PPT guna menciptakan lingkungan lebih aman sehingga berkelanjutan bagi semua. Dalam mengukur uji frekuensi, kuesioner dilakukan dengan metode pengolahan data survei menggunakan Nilai Penimbang, Nilai Survei Pemahaman Masyarakat dan Nilai Persepsi, Interval, Interval Konveksi, Mutu Sosialisasi Pemahaman APU & PPT dan Pemahaman Masyarakat tentang APU & PPT. Hasil uji menunjukkan bahwa pemahaman masyarakat dan penegakan hukum tentang APU & PPT meningkat, khususnya di Indonesia.
DIGITALISASI AKUNTANSI PADA UMKM: PERSPEKTIF PELAKU USAHA Amy Septrina Tampubolon; Ersanti Ersanti; Ahmad Kamal Jama; Rebeka Meidiana Purba; Nursyam Ar
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2396

Abstract

Digital transformation has brought significant changes to various aspects of business management, including accounting systems in Micro, Small, and Medium Enterprises (MSMEs). Accounting digitization is one solution to improve the efficiency, accuracy, and quality of business financial management. However, the level of adoption of digital accounting technology in MSMEs still varies and is influenced by various factors, both internal and external. This study aims to explore business actors' perspectives on accounting digitization, including their level of understanding, perceived benefits, implementation barriers, and its impact on business preservation and continuity. The study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observation, and documentation of MSMEs who have and have not implemented digital accounting systems in their business activities. Informants were selected using a purposive sampling technique based on certain criteria relevant to the research objectives. Data were analyzed through the stages of data reduction, data presentation, and conclusion drawing, and their validity was tested using source and method triangulation techniques. The results showed that most MSMEs have a fairly good understanding of accounting digitization as the use of technology in recording and managing business finances. Accounting digitization offers various benefits, such as ease of transaction recording, accurate financial reports, time efficiency, and ease of real-time financial monitoring. Furthermore, the use of digital accounting systems helps businesses make more informed business decisions based on available financial information. However, the implementation of accounting digitization still faces several obstacles, including limited digital literacy, lack of technical skills, application usage costs, and resistance to the transition from manual to digital systems. Research also finds that government support, training, mentoring, and easy access to technology are important factors in driving the successful implementation of accounting digitization in MSMEs.
Pendampingan Pembukuan Digital Sederhana Bagi Pelaku UMKM Binaan SMKS Al-Hidayah Depok Amy Septrina Tampubolon; Ahmad Kamal Jama; Annisa Anindya; Siti Rahayu; Ersanti
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 2 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i2.213

Abstract

Permasalahan utama yang dihadapi para pelaku UMKM saat ini meliputi pencatatan keuangan yang masih manual, kurangnya pemahaman terhadap laporan keuangan, serta keterbatasan dalam memanfaatkan aplikasi digital. Tujuan dari kegiatan ini meningkatkan literasi keuangan serta kemampuan pengelolaan administrasi usaha berbasis teknologi. Metode yang digunakan dalam kegiatan ini meliputi sosialisasi, pelatihan penggunaan aplikasi pembukuan digital sederhana, serta pendampingan intensif dalam praktik pencatatan transaksi harian. Aplikasi pembukuan digital yang digunakan adalah Mekari. Hasilnya, Hasil post-test terhadap 82 peserta menunjukkan rata-rata nilai 95,37, dengan 98% peserta menyatakan kegiatan sangat relevan.
The Role of Financial Literacy, Accounting Literacy, and Digital Literacy in Improving the Managerial Ability of MSMEs Metyria Imelda Hutabarat; Ahmad Kamal Jama; Aninditha Putri Kusumawardhani
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.394

Abstract

Understanding financial management, accounting reporting, and digital technology utilization can enhance the quality of business managerial capabilities. This study examines the role of financial literacy, accounting literacy, and digital literacy in improving managerial capabilities of MSMEs. Partial results demonstrate that financial literacy, accounting literacy, and digital literacy exert positive and significant effects on managerial capabilities of MSMEs in Medan City. Simultaneous results indicate that financial literacy, accounting literacy, and digital literacy collectively exert positive and significant effects on managerial capabilities of MSMEs in Medan City. MSMEs in Medan City gain greater opportunities to strengthen their competitiveness and business sustainability. The Adjusted R Square value reaches 45.1%, while the remaining 54.9% stems from variables beyond the research model, including entrepreneurial behavior among others. Research findings necessitate support from local governments, educational institutions, and relevant stakeholders to enhance training and mentoring programs in financial, accounting, and digital literacy for MSMEs, thereby strengthening managerial capacity and fostering economic growth in Medan City.
Co-Authors Amy Septrina Tampubolon Amy Septrina Tampubolon Annisa Anindya Caniago, Aspizain Ersanti Ersanti Ersanti Harnovinsah Harnovinsah Hilda Nanda Priyatna Hutabarat, Metyria Imelda Izzah, Nidaul Kusumawardhani, Aninditha Putri Nursyam AR Prihatmadji, Wiwiet Rebeka Meidiana Purba Siti Rahayu Tetty Widiyastuti Yatimin Yulianti Yulianti