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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Jurnal Pasca Dharma Pengabdian Masyarakat EKOBIMA Ekonomi Bisnis dan Manajemen
Dedi Kusmayadi
Faculty Of Economics, Siliwangi University, Tasikmalaya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences Other

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DETERMINASI AUDIT INTERNAL DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE SERTA IMPLIKASINYA PADA KINERJA BANK Dedi Kusmayadi
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2012): January 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.425 KB) | DOI: 10.26905/jkdp.v16i1.1054

Abstract

The objective of the research was to find out the effect of internal audit on good corporate governance and itsimpact to performance of government bank Tasikmalaya regency. The method used in the research was censusmethod with descriptive explanatory approach. The data collecting technique used to obtain the primary datawas through interviews and by means of questionnaire. Path analysis was used to analyze the data.The resultsshowed that: the internal audit gave positive and significant effect on good corporate governance, the internalaudit and good corporate governance, partially and simultaneously gave positive and significant effect onperformance of government bank Tasikmalaya regency.
The Role Of The Board Commissioners In The Implementation Of The Principles Of Good Corporate Governance And The Achievement Of The Performance Of Bank Perkreditan Rakyat In Tasikmalaya Dedi Kusmayadi; Iwan Hermansyah
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.319

Abstract

This study aims to determine: the effect of the role of the commissioners, to the implementation of the principles of good corporate governance, the influence of the role of the commissioners and the implementation of the principles of corporate governance either partially or simultaneously on the performance of Bank Perkreditan Rakyat in Tasikmalaya. The method used a quantitative descriptive study population is a Bank Perkreditan Rakyat in Tasikmalaya, sampling using purposive sampling technique, with analysis tools using path analysis. The results showed that: the role of the board of commissioners, the implementation of the principles of corporate governance and bank performance generally categorized as good; the role of commissioner to the application of the principles of good corporate governance positively and significantly; and, the role of the commissioner and the application of the principles of good corporate governance partially and simultaneously on the performance of positive and significant influence.
PEMBINAAN UMKM DALAM UPAYA PENINGKATAN PENDAPATAN MELALUI PENGEMBANGAN KEMASAN PRODUK DI KABUPATEN PANGANDARAN Nisa Noor Wahid; Dedi Kusmayadi; Wildan Dwi Dermawan; Ulfa Luthfia Nanda
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 1 (2023): Mei 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i1.51491

Abstract

Tujuan kegiatan pengabdian ini adalah untuk mengetahui strategi pemberdayaan UMKM dalam meningkatkan pendapatan, serta manfaatnya untuk masyarakat yaitu mendapatkan pembinaan serta pelatihan dari Tim Pengabdian dalam mengembangkan usaha UMKM melalui kemasan produk. Lokasi pengabdian ini dilakukan di Desa Kertayasa Kec. Cijulang Kab. Pangandaran dengan sasaran pemilik usaha mikro kecil menengah (UMKM). Pengembangan dalam UMKM ini adalah cara yang diupayakan oleh pemerintah baik pusat maupun daerah. Adanya UMKM di tengah persaingan dagang bebas sangat penting dalam mendorong peningkatan ekonomi bagi sejahteranya seluruh rakyat Indonesia. Permasalahan muncul yang berkaitan dengan perekonomian yang ada di Indonesia merupakan hal yang belum dapat terselesaikan oleh Pemerintah. Hal ini terjadi dikarenakan masih banyaknya masyarakat yang tidak memiliki pekerjaan. Hadirnya UMKM merupakan aktivitas yang dapat mendorong ekonomi suatu daerah. Hadirnya UMKM tidak hanya dapat meningkatkan penghasilan tetapi juga pemerataan pendapatan suatu daerah. Tingginya kesempatan UMKM dalam menciptakan lapangan pekerjaan menyatakan bahwa UMKM memiliki potensi yang sangat luas untuk pengembangan di wilayah Indonesia.Kata Kunci : Kemasan Produk, UMKM, Peningkatan Pendapatan. ABSTRACTThe purpose of this service activity is to find out strategies for empowering MSMEs in increasing income, as well as the benefits for the community, namely getting guidance and training from the Service Team in developing MSME businesses through product packaging. The location of this service is carried out in Kertayasa Village, Kec. Cijulang District. Pangandaran targeting owners of micro, small and medium enterprises (MSMEs). Development in MSMEs is a method that is pursued by both central and regional governments. The existence of MSMEs in the midst of free trade competition is very important in encouraging economic improvement for the welfare of all Indonesian people. Problems that arise related to the economy in Indonesia are things that have not been resolved by the Government. This happens because there are still many people who do not have jobs. The presence of MSMEs is an activity that can encourage the economy of a region. The presence of MSMEs can not only increase income but also distribution of income in a region. The high opportunity for MSMEs in creating jobs indicates that MSMEs have a very wide potential for development in the territory of Indonesia.Keyword: Increasing Income, MSMEs, Product Packaging.
Audit Committees As Safeguards Against Financial Reporting Risk: Evidence From IFRS 17 Implementation Fransdito Ali Ilyas; Nijar Kurnia Romdoni; Tedi Rustendi; Dedi Kusmayadi; Desiana
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2905

Abstract

This study investigates how audit committee expertise influences financial reporting risk following the implementation of IFRS 17 in Indonesia’s insurance industry. IFRS 17 represents a major regulatory shift emphasizing current fulfillment values and actuarial modeling, which significantly affects earnings volatility. Grounded in agency theory and source credibility theory, the study examines whether financial/industry expertise could mitigate the volatility associated with IFRS 17 adoption. Employing panel data regression on 18 insurance firms listed on the Indonesia Stock Exchange from 2021–2024, the study captures pre- and post-adoption periods. Results reveal that audit committee financial expertise has a significant negative relationship with earnings volatility, indicating its effectiveness in reducing financial reporting risk. Meanwhile, the interaction between financial and industry expertise, though not statistically significant, shows a consistent negative direction, implying potential synergy as expertise matures. Moreover, post-IFRS 17 implementation, earnings volatility decreases modestly, suggesting enhanced reporting stability and transparency. The findings underscore the importance of audit committee competence in navigating complex accounting standards, offering implications for regulators (OJK), insurers, and policymakers to strengthen governance capacity amid regulatory change.
Co-Authors Desiana Fransdito Ali Ilyas Irman Firmansyah Iwan Hermansyah Jajang Badruzaman Nijar Kurnia Romdoni Nisa Noor Wahid Tedi Rustendi Ulfa Luthfia Nanda Wildan Dwi Dermawan