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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Mestaka: Jurnal Pengabdian Kepada Masyarakat Gapura (Garba Pembangunan Masyarakat)
Bambang Sugiharto
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Penguatan Literasi Digital Dalam Pemanfaatan Website Pada Badan Usaha Milik Desa Cibogo Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.311

Abstract

This community service activity aims to improve digital literacy in website utilisation at BUMDes in Subang Regency, namely BUMDes Cibogo. The scope of digital literacy in this activity is Digital Skill, which is the ability of individuals to know, understand, and use ICT hardware and software as well as digital operating systems in everyday life. The methodology used in this activity is Rapid Rural Appraisal (RRA), a strong approach to rural community development. RRA includes aspects of respecting the community, encouraging the community to express and share ideas or opinions, asking questions, listening attentively, and taking notes. After the community service activities, the management of BUMDes Cibogo understands digital literacy at the digital skill level and a perception that digital literacy is very important as an effort to optimise BUMDes performance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE Bambang Sugiharto; Muhammad Syeh Dinar; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1146

Abstract

This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value.
AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT Icih Icih; Norhanizah Johari; Ajeng Rindi Antika; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 8 No. 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1278

Abstract

Audit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of director in another public company or serves as a leader in another company. Chair expertise is an individual who has education and experience in accounting or auditing. And Committee Meetings are the number of meetings held by the audit committee during the financial year. Then firm size plays an important role in applied microeconomics and industrial organization. Implementation of Internal Audit is an activity of providing assurance and consulting that is independent and objective, with the aim of increasing value and improving company operations. This study uses secondary data sources. This study carried out a sampling technique using purposive sampling as the sample. The data analysis method used is logistic regression analysis with the help of SPSS software data processing. Based on the results of the Audit Committee Chair Internal Overlap research has a negative effect on the Implementation of Internal Audit, this concurrent position causes a decrease or weakening of the quality of internal audit within a company. Audit Committee Chair External Overlap has no effect on Internal Audit Implementation, Chair Expertise has a positive effect on Internal Audit Implementation, Committee Meetings (X4) have no effect on Internal Audit Implementation, Company Size (X5) has no effect on Internal Audit Implementation, independent variable has significant effect simultaneously on the dependent variable.
AUDIT OPINION, FINANCIAL TURBULENCE, AND POLITICAL POWER : WHAT DRIVES AUDITOR SWITCHING? Icih Icih; Vivian Nurul Insani; Bambang Sugiharto; Fathin Nuril A'isha Binti Mohd Radzi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1547

Abstract

This study aims to examine the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching. The data source used is the annual report of property and real estate companies that have been audited in 2020-2023. This study is a quantitative study with a sampling technique used is purposive sampling with a total sample of 256 data. Data processing uses Microsoft Excel and SPSS version 25. Based on the results of the study using logistic regression, the results of the study show that audit opinion has no effect on auditor switching, audit delay has a positive effect on auditor switching, financial distress has a negative effect on auditor switching, tax aggressiveness has no effect on auditor switching, political connections have a negative effect on auditor switching. Meanwhile, the results of simultaneous testing show that audit opinion, audit delay, financial distress, tax aggressiveness, and political connections simultaneously affect auditor switching. The company size variable acts as a control variable on the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching.
THE EFFECT OF BANK HEALTH OF THE RGEC METHOD ON THE VALUE OF ASEAN BANKING COMPANIES 2021–2023: Array Bambang Sugiharto; Nurlaila Maesaroh; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1555

Abstract

This research aims to find out how the Bank’s Health Level influences Firm Value. The indicators in this research are Risk Profile measured using Loan to Deposit Ratio, Good Corporate Governance measured using Self Assessment, Earnings measured using Return on Assets, and Capital measured using the Capital Adequecy Ratio. The population used in this research is conventional banking subsector companies listed on the ASEAN Exchange for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using a purposive sampling technique, and 150 data were obtained. The analytical method used in this research is multiple regression analysis. The research results show that the Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio variables have no effect on Firm Value, while the Return on Assets variable influences Firm Value.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND ENTERPRISE RESOURCE PLANNING ON FINANCIAL PERFORMANCE Trisandi Eka Putri; Leny Marlina Nurhayati; Bambang Sugiharto
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1636

Abstract

Intermediate Financial Accounting is a continuation of This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and the implementation of Enterprise Resource Planning (ERP) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Financial performance is proxied by Return on Assets (ROA) as the main indicator of profitability. The research is based on the Resource-Based View (RBV) theory, which emphasizes that competitive advantage can be achieved through effective management of valuable, rare, inimitable, and well-organized internal resources. This research employs a quantitative method using secondary data obtained from the financial statements of manufacturing companies listed on the IDX. The sample was determined using purposive sampling with specific criteria, resulting in 60 companies or 99 observations. Data analysis was conducted using multiple linear regression with SPSS 23, accompanied by classical assumption tests to ensure model validity. The findings are expected to show whether CR, DER, and ERP have a partial or simultaneous influence on ROA. The results provide theoretical contributions to the literature on the relationship between financial ratios, information technology, and profitability in the manufacturing sector, as well as practical benefits for company management in making strategic decisions related to liquidity, capital structure, and ERP implementation.
MEMBANGUN KESADARAN DAN LITERASI PAJAK SISWA DAN MAHASISWA MELALUI SOSIALIASI PAJAK PADA KEGIATAN TAX GOES TO CAMPUS Indah Umiyati; Icih Icih; Sri Mulyati; Asep Kurniawan; Bambang Sugiharto; Trisandi Eka Putri
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 2 (2026): Februari
Publisher : STIESA-PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun kesadaran dan meningkatkan literasi perpajakan di kalangan siswa dan mahasiswa melalui program Tax Goes to Campus. Kegiatan dilaksanakan oleh Program Studi Akuntansi STIE Sutaatmadja bekerja sama dengan KPP Pratama Subang dengan sasaran siswa SMK di Kabupaten Subang dan mahasiswa Program Studi Akuntansi STIE Sutaatmadja. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui sosialisasi tatap muka yang disertai diskusi interaktif dan studi kasus sederhana yang relevan dengan kehidupan sehari-hari. Materi yang disampaikan meliputi pengenalan pajak, fungsi dan manfaat pajak, jenis-jenis pajak, serta peran generasi muda dalam mendukung kepatuhan pajak di era digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dasar perpajakan serta perubahan sikap yang lebih positif terhadap pajak sebagai bentuk kontribusi warga negara. Peserta juga menunjukkan partisipasi aktif selama kegiatan dan kesadaran awal untuk memenuhi kewajiban perpajakan di masa mendatang. Kegiatan ini menegaskan bahwa program Tax Goes to Campus merupakan model pengabdian kepada masyarakat yang efektif, aplikatif, dan berkelanjutan dalam membangun budaya sadar pajak di lingkungan pendidikan.
Co-Authors Ajeng Rindi Antika Asep Kurniawan Daeng M. Nazier Fathin Nuril A'isha Binti Mohd Radzi Icih Icih Icih Icih Indah Umiyati Leny Marlina Nurhayati Muhammad Syeh Dinar Norhanizah Johari Nurlaila Maesaroh Sri Mulyati Trisandi Eka Putri Vivian Nurul Insani