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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) The Accounting Journal of Binaniaga Inovator : Jurnal Manajemen JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Kesatuan The Es Accounting and Finance West Science Accounting and Finance
Agung Fajar Ilmiyono
Universitas Pakuan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH LIKUIDITAS, EARNING PER SHARE DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM MELALUI KEBIJAKAN DIVIDEN Andini Nurwulandari; Qania Tsany Putri Nurul Ulfah; Agung Fajar Ilmiyono
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23.005 KB) | DOI: 10.34203/jimfe.v8i1.5081

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji  pengaruh current ratio, earning per share dan price book value terhadap harga saham melalui kebijakan dividen. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 20 perusahaan subsektor asuransi dan perusahaan efek. Metode analisis data menggunakan metode Partial Least Square. Hasil penelitian menunjukkan current ratio dan PBV berpengaruh positif dan signifikan  secara langsung terhadap kebijakan dividen; EPS tidak berpengaruh langung terhadap kebijakan dividen; current ratio dan PBV berpengaruh langsung terhadap harga saham, EPS tidak berpengaruh secara langsung terhadap harga saham,  kebijakan dividen berpengaruh langsung terhadap harga saham; current ratio dan EPS tidak berpengaruh secara langsumg terhadap harga saham melalui kebijakan dividen; dan PBV berpengaruh terhadap harga saham melalui kebijakan dividen. Hal ini mengimplikasikan pentingnya investor melakukan analisis fundamental perusahaan yaitu melakukan analisis terhadap rasio-rasio keuangan, terutama pada rasio likuiditas untuk mengetahui kemampuan perusahaan dalam memenuhi kewajibannya. Hal tersebut dapat dilakukan untuk mengetahui keadaan keuangan perusahaan tersebut dan dalam memprediksi tingkat resiko yang akan dihadapi dalam berinvestasi pada perusahaan tersebut.ABSTRACTThis study aims to examine the effect of the current ratio, earnings per share, and price-book value on stock prices through dividend policy. The research sample was selected using the purposive sampling method and obtained 20 insurance and securities companies. The data analysis method used the Partial Least Square method. The results showed that the current ratio and PBV had a direct positive and significant effect on dividend policy; EPS has no direct effect on dividend policy; current ratio and PBV have a direct effect on stock prices, EPS has no direct effect on stock prices, dividend policy has a direct effect on stock prices; current ratio and EPS have no direct effect on stock prices through dividend policy; and PBV affect stock prices through dividend policy. This implies the importance of investors conducting fundamental analysis of the company, namely analyzing financial ratios, especially liquidity ratios to determine the company's ability to fulfill its obligations. This can be done to find out the financial condition of the company and predict the level of risk that will be faced in investing in the company
EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR Retno Martanti Endah Lestari; Agung Fajar Ilmiyono; Jalaludin Al Mahali
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v3i2.1457

Abstract

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.
PENGUKURAN KINERJA UPTP PUSKESMAS TANAH SAREAL KOTA BOGOR MENGGUNAKAN METODE BALANCED SCORECARD 2019 - 2022 Octavianty, Ellyn; Ilmiyono, Agung Fajar; Slamet, Budiman; Kohar, Abdul; Daniela, Annisaa Fitriyana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9538

Abstract

ABSTRAKTujuan penelitian ini untuk meninjau kinerja UPTD Puskesmas Tanah Sareal Kota Bogor menggunakan metode Balanced Scorecard untuk menggambarkan pergerakan dan perkembangan kinerja Puskesmas secara lebih menyeluruh. Penelitian adalah penelitian kualitatif dan variabel yang digunakan adalah perspektif – perspektif yang ada dalam metode Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pertumbuhan dan perkembangan. Responden pasien yang berpatisipasi yaitu sejumlah 100 orang dan untuk responden pegawai yang berpatisipasi adalah seluruh pegawai sejumlah 45 orang. Metode analisis data menggunakan ukuran-ukuran dalam masing-masing persepektif. Hasil analisis penelitian dapat disimpulkan bahwa secara keseluruhan kategori kinerja dapat dikatakan “cukup baik” dan perspektif pelanggan serta pertumbuhan dan pembelajaran berperan atau dominan terhadap kinerja UPTD Puskesmas Tanah Sareal Kota Bogor. Puskemas perlu melakukan perbaikan pada faktor – faktor yang berpengaruh baik pada faktor keuangan maupun non-keuangan dan diperlukan adanya kerja sama dan komitmen yang dijalankan oleh pihak Puskesmas.ABSTRACTThis research aims to review the performance of the UPTD Tanah Sareal Community Health Center, Bogor City, using the Balanced Scorecard method to describe the movement and development of the Community Health Center's performance more comprehensively. The research is qualitative research and the variables used are the perspectives in the Balanced Scorecard method, namely the financial perspective, customer perspective, internal business process perspective, and growth and development perspective. The patient respondents who participated were 100 people and the employee respondents who participated were all 45 employees. The data analysis method uses measurements from each perspective. The results of the research analysis can be concluded that the overall performance category can be said to be "fairly good" and the customer perspective as well as growth and learning play a role or are dominant in the performance of the UPTD Puskesmas Tanah Sareal, Bogor City. Community Health Centers need to make improvements to factors that influence both financial and non-financial factors and there is a need for cooperation and commitment by the Community Health Centers.
Identifikasi Dan Analisis Desa Tertinggal Di Wilayah Perbatasan Kabupaten Bogor Herman, Herman; Armadi, Dion Achmad; Ilmiyono, Agung Fajar
INOVATOR Vol 11 No 1 (2022): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7187

Abstract

"AbstraksiSalah satu ukuran keberhasilan pembangunan desa diukur dengan pencapaian Indeks Desa Membangun (IDM), status keberhasilan dalam IDM tersebut dilihat dari 5 kategori yakni (1). Status desa sangat tertinggal, (2), Desa tertinggal (3), Desa berkembang (4), Desa maju dan (5), Desa mandiri. Desa-desa di daerah perbatasan sungguh memprihatinkan. Berdasarkan ukuran Indeks Desa Membangun (IDM) 2020 jumlah desa-desa di perbatasan yang memiliki status tertinggal dan sangat tertinggal sangat dominan. desa Wirajaya merupakan satu-satunya desa di Kecamatan Jasinga yang masuk pada kategori desa tertinggal dengan IDM tahun 2020 sebesar 0,5819. Pengambilan sampel dilakukan dengan pengambilan data pada seluruh aspek ekonomi, sosial dan lingkungan. Setiap indikator memiliki skor. Penetapan skor menggunakan metode Analitycal Hierarchy Process (AHP). Perhitungan indeks pada setiap dimensi dilakukan dengan metode skoring yang kemudian ditransformasikan menjadi sebuah indeks. Indikator kesehatan memiliki kontribusi terendah sebesar 0,57. Indikator ekonomi kontribusi terendah adalah indikator akses distribusi logistik sebesar 0,00. Indikator ketahanan lingkungan kontribusi terendah adalah indikator potensi rawan bencana sebesar 0,00..AbstractOne measure of the success of village development is measured by the achievement of the Village Building Index (IDM), the status of success in the IDM is seen from 5 categories, namely (1). The status of the village is very underdeveloped, (2), underdeveloped village (3), developing village (4), developed village and (5) independent village. The villages in the border areas are really worrying. Based on the size of the Developing Village Index (IDM) 2020, the number of villages on the border that have the status of being left behind and very underdeveloped is very dominant. Wirajaya village is the only village in Jasinga District that is included in the category of underdeveloped village with an IDM in 2020 of 0.5819. Sampling was carried out by collecting data on all economic, social and environmental aspects. Each indicator has a score. The scoring uses the Analytical Hierarchy Process (AHP) method. The index calculation for each dimension is carried out using a scoring method which is then transformed into an index. Health indicators have the lowest contribution of 0.57. Economic indikator the lowest contribution is the logistics distribution access indicator of 0.00. The environmental resilience index consists of 3 indicators, namely, environmental quality indicators, disaster-prone potential and disaster response. Of the three indicators, the lowest contribution is the indicator of disaster-prone potential of 0.00.."
KAJIAN IMPLEMENTASI MANAJEMEN PAJAK PPH BADAN SERTA DAMPAKNYA TERHADAP LABA KENA PAJAK Supriyanto, Joko; Malik, Adinda; Ilmiyono, Agung Fajar
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11563

Abstract

This research aim to find out the implementation of Corporate Income Tax management showing implications for the amount of taxable profit on companies in the Plastic and Packaging Sub-Sector. This research method is descriptive analysis (non-statistical). The results of the study show that Plastic and Packaging Sub-Sector companies listed on the IDX in 2020-2022 have not carried out optimal tax management. This can be seen from the effective tax rate which still exceeds the corporate tax rate and the existence of Tax Assessment Letters (SKP) and Tax Bills (STP) which create additional tax burdens. However, the company has made fiscal corrections to calculate tax profit. The results of the study also show that the effectiveness of tax management does not affect taxable profit, except for the implementation of Corporate Income Tax management with fiscal correction parameters for other temporary and permanent ones that affect taxable profit.Keywords: Tax Management, ETR, Temporary and Permanent Differences, Taxable Profits
PENGARUH PENGELUARAN PEMERINTAH BIDANG PENDIDIKAN DAN KESEHATAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA BARAT TAHUN 2016-2019 Sasongko , Hendro; Ilmiyono , Agung Fajar; Aldillah, Zhafira Huriya
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4651

Abstract

Economic growth as an increase in community output caused by the increasing number of production processes without any changes in the methods or technology itself. There are four factors of economic growth, namely human resources, natural resources, capital formation, and technology. Government spending acts as capital formation as the provision of public facilities, but without these public facilities the private sector will not want to invest. The purpose of this study was to examine (1) The Effect of Government Spending on Education on Economic Growth in West Java Province (2) The Effect of Government Spending on Health on Economic Growth in West Java Province (3) The Effect of Simultaneous Government Expenditure on Education and Health on Economic Growth in West Java Province. This research was conducted in cities/districts in West Java Province in 2016-2019. The sample used in this study were 11 cities/districts. The sample was selected using purposive sampling method. This type of research is verification using the explanatory survey method, which is the method used to test the hypothesis. The data were tested using Eviews 8 with panel data model selection, classical assumption testing using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, panel data regression analysis, and hypothesis testing using t test, f test, and R2 test. Partial testing with the t-test shows that government spending on education is positive and has no significant effect on economic growth, this is due to the government's less than optimal effort in absorption budget allocations in West Java Province. Government spending in the health sector has a positive and significant effect on economic growth, so that the government's efforts have been maximized in the absorption of budget allocations in West Java Province. Simultaneous test results with the f test, namely government spending on education and health together have a positive and significant effect on economic growth in West Java Province.
Stock Price Determinants in Defensive Industries: The Role of Macroeconomic Factors and Profit Growth in Indonesia’s Pharmaceutical Sector Octavianty, Ellyn; Ilmiyono, Agung Fajar; Tartilla, Nilda; Andriani , Davina Dwi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3582

Abstract

Stock price fluctuations are shaped by both macroeconomic conditions and firm-level performance, making them a central focus in capital market research. The pharmaceutical sector, as part of the consumer goods industry, is often classified as a defensive sector where demand remains relatively stable during economic uncertainty. This study examines the effect of inflation, interest rates, and profit growth on the stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. Using purposive sampling of eight firms and multiple linear regression analysis, the results show that the three variables have no significant impact on stock prices, either individually or collectively. The findings contribute theoretically by clarifying the limited relevance of traditional macroeconomic indicators in defensive industries, suggesting that sectoral and firm-specific factors may play a more dominant role. Practically, the study advises investors to focus on regulatory frameworks, product innovation, and public health dynamics when evaluating pharmaceutical equities. From a policy perspective, the results imply that conventional monetary instruments exert limited direct influence on defensive industries, highlighting the need for sector-specific policies to sustain investor confidence and industry growth. Keywords: Inflation, Interest Rates, Profit Growth, Stock Prices, Pharmaceutical Sector
Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods Octavianty, Ellyn; Ilmiyono, Agung Fajar; Adinugraha, Muhammad Rafli
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.723

Abstract

This research aims to analyze the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods for controlling rice raw material inventory at Kedai Bubur Ayam Tuangyu. The study employs a descriptive exploratory approach with a case study methodology, utilizing both primary and secondary quantitative data. Data analysis was conducted using non-statistical research techniques with the EOQ method. Through EOQ, a more economical order quantity of 570 kg per order was determined, with a purchasing frequency of 14 times per year. Additionally, a safety stock of 170 kg was established, and the reorder point was set at 192 kg. The implementation of EOQ in rice inventory control is highly feasible, as this method optimizes inventory management and reduces costs by IDR 1,658,144.
JOB ORDER COSTING DAN COST PLUS PRICING PADA USAHA BULAN BINTANG SEJAHTERA Octavianty, Ellyn; Ilmiyono, Agung Fajar; Nur Alvi, Putri Alian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.12797

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis perhitungan harga pokok penjualan dengan metode job order costing serta penetapan harga jual menggunakan metode cost plus pricing. Penelitian ini adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Metode analisis data menggunakan ukuran dari model job order costing untuk menghitung biaya dan model dari cost plus pricing untuk penentuan harga jual. Hasil penelitian menunjukkan bahwa penerapan metode job order costing menghasilkan nilai harga pokok penjualan yang lebih akurat yang disesuaikan dengan jenis bisnis yang dijalankan, yaitu kerajinan karena setiap pesanan bisa saja merupakan pesanan yang unik. Metode cost plus pricing membantu menetapkan harga jual yang mencerminkan total biaya produksi sekaligus meningkatkan laba. Penelitian ini menyimpulkan bahwa UMKM perlu mengadopsi metode perhitungan biaya dan penetapan harga yang lebih sistematis agar dapat meningkatkan profitabilitas serta mendukung keberlanjutan usaha. ABSTRACTThis study aims to analyze the calculation of the cost of goods sold using the job order costing method and the determination of selling prices using the cost plus pricing method. This study is a descriptive qualitative study with data collection techniques through observation, interviews, and documentation. The data analysis method uses measurements from the job order costing model to calculate costs and the cost plus pricing model to determine selling prices. The results show that the application of the job order costing method produces a more accurate cost of goods sold value that is adjusted to the type of business being run, namely crafts, because each order can be a unique order. The cost plus pricing method helps set selling prices that reflect the total production costs while increasing profits. This study concludes that MSMEs need to adopt a more systematic cost calculation and pricing method to increase profitability and support business sustainability.
Fiscal Reconciliation Analysis of Commercial Financial Statements Octavianty, Ellyn; Ilmiyono, Agung Fajar; Indrayono , Yohanes; Hutasoit, Mei
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2192

Abstract

Fiscal reconciliation is carried out to overcome the difference in perception between accounting by determining the taxation of income and expense accounts. The purpose of this study is to find out whether the fiscal correction is appropriate based on the tax provisions on income and expense accounts in the financial statements. To find out the basis for calculating taxable income as the basis for calculating taxes payable and to find out how to prepare a fiscal reconciliation report in more detail. This research was conducted on Agricultural Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used in this study is 4 companies, namely PT Bisi International Tbk, PT PP London Sumatra Indonesia Tbk, PT Sinar Mas Agro Resources and Technology Tbk and PT Tunas Baru Lampung Tbk. The sample selection uses the purposive sampling method with the analysis method used, namely descriptive and comparative with the empirical study method, which describes a phenomenon/event systematically as it is. The results of the research on fiscal corrections made by agricultural sub-sector companies on income and expense accounts are in accordance with applicable tax regulations. After the fiscal reconciliation of the commercial income statement, it results in changes in the company's taxable income due to differences in recognition, namely fixed differences and time differences according to commercial and fiscal. So that there is a change in the company's tax burden, from the difference in recognition, there is an increase and decrease in the amount of taxable income so that the company experiences underpayment and overpayment of the company's outstanding taxes.
Co-Authors Abdul Kohar Adinugraha, Muhammad Rafli Agustina, Rima Auliyamartha Aldillah, Zhafira Huriya Andini Nurwulandari Andriani , Davina Dwi Annisa Tiaranti Armadi, Dion Achmad Daniela, Annisaa Fitriyana Ellyn Octavianty Hendro Sasongko Heni Nelawati Heni Pujiastuti Hurriyaturrohman Hurriyaturrohman Hutasoit, Mei Indah Setiarini Erganda Indrayono , Yohanes Indrayono, Yohanes Jalaludin Al Mahali Joko Supriyanto Malik, Adinda Nilda Tartilla, Nilda Nur Alvi, Putri Alian Nurmala Ahmar Qania Tsany Putri Nurul Ulfah Retno Martanti Endah Lestari Rochman Marota Salsabila, Sharah Slamet, Budiman Suratno Suratno Tri Widyastuti Veithzal Rivai Zainal