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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Inovator : Jurnal Manajemen Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Innovation Multidisipliner Research Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Sundarta, M. Imam
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kualitas Produk Dan Kemasan Terhadap Keputusan Pembelian Azis, Muchamad Azis Alfayed; Muniroh, Leny; Sundarta, M. Imam
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 1 (2024)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijim.v2i1.67

Abstract

This research discusses how product quality and packaging influence purchasing decisions. This research aims to determine the influence of product quality and packaging on purchasing decisions at the Maharaja Super Cake shop, East Jakarta. The data collection technique used a questionnaire method with 100 respondents who were customers of the Maharaja Super Cake shop. The analysis carried out was validity, reliability, classical assumptions, multiple linear regression, correlation test, determination test, t-test and F-test using the SPSS 25 test tool. The results of this research show that product quality has a positive and significant effect on purchasing decisions, packaging has an effect positive and significant on purchasing decisions, product quality and packaging has a positive and significant effect on purchasing decisions.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba: Effect of good corporate governance on earnings management Mohammad Irsyad, Fatih; Sundarta, M. Imam; Degita Aziz, Azolla
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

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

Abstract

This study aims to determine the effect of good corporate governance on earnings management. either partially or simultaneously, good corporate governance referred to here are institutional ownership, independent commissioners and audit committees, while earnings management is calculated using discretionary accruals. This study uses a purposive sampling technique so that 11 food and baverage are listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study indicate that independent board of commissioners and audit commitees have no effect on earnings management because they have a significance value less than 0.05. Meanwhile, variabel institutional ownership has an effect on earnings management because the significance value is greater than 0.05. This is because large companies in preparing and reporting their financial conditions will be more careful and accurate, because the public tends to pay more attention to their performance. Meanwhile, the tendency of earnings management is carried out by smaller companies in order to show satisfactory performance results.
IFactor Determinants of Timeliness of Financial Reporting inILQ45 Companies in Indonesia Rosita, Rika; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15768

Abstract

The aim of this study is to earn knowledge about the effect of profitability, firm age, and firm size on the timeliness of financial reporting. This study population is made up of companies listed on the BEI (Indonesia Stock Exchange) that are included in the LQ45 index, which consists of 45 companies for the 2018–2021 period. Sample selection used the purposive sampling method and obtained 100 samples from 25 companies. Collecting data for this study using the documentation Method Hypothesis testing was carried out using the logistic regression analysis method using the IBM SPSS 24 program at a significance level of 5%. The results of the study show that the profitability and company size variable has no effect on the timeliness of financial reporting meanwhile company age has a negative effect on the timeliness of submitting financial reports for LQ45 companies on the IDX with the observation years 2018, 2019, 2020, and 2021.
Analysis Of Factors That Influence The Occurrence Of Audit Delay Khoirunisa, Shinta Tharwiah; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15818

Abstract

The purpose of this study is to examine the effect of firm size, profitability, and KAP size on audit delays for consumer goods industry listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data and the sample was obtained using a purposive sampling method, with a total sample of 48 companies. The research method used is multiple linear regression by using IBM SPSS program version 22. From the test results it is known that the coefficient value (R Square) is 0.467, which shows that profitability, firm size, and KAP size can explain audit delay of 46.7% and the residue 53.3% is other factors not include in this study. Based on the partial test, it can be concluded that profitability and KAP size have a negative and significant effect on audit delay. Meanwhile, firm size has no effect on audit delay. Where the size of the company does not affect the audit process carried out by the auditor, because the auditor does his work in accordance with the Public Accountant Professional Standards.
Determination of Going Concern Opinion In Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Indupurnahayu; Sundarta, M. Imam; Nugroho, Agung; Maulani, Denia
Jurnal Manajemen (Edisi Elektronik) Vol. 14 No. 3 (2023): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v14i3.15095

Abstract

The existence of the Covid 19 pandemic provides impact to companies in Indonesia, especially in the world of finance especially auditors, there are perspective new related opinion namely going concern towards evaluation performance company as audite, then objective exists study This is for analysis the most important factors influential For gift going concern opinion on IDX Manufacturing Companies from 2018 to 2021, application method with regression logistics on 280 samples with purposive sampling method, Based on results research, there is findings that KAP reputation , interaction between debt to asset ratio and debt to equity ratio, as well as interaction between profitability with size company own connection negative with gift going concern audit opinion. Temporary that is , annual audit opinion previously own connection positive with gift going concern audit opinion. However, no found significant relationship between profitability, debt to asset ratio, debt to equity ratio, and size company with going concern audit opinion, in general overall, findings study This show that KAP reputation, annual audit opinion previously, as well interaction between debt to asset ratio and debt to equity ratio, and interactions between profitability with size company can become indicator beginning for internal auditors give going concern opinion for evaluate health finance and sustainability company.
Pengaruh Efikasi Diri Dan Komunikasi Interpersonal Terhadap Kinerja Pegawai Kecamatan Bogor Selatan Rinda, Rachmatullaily Tinakartika; Subakti, Jani; Saputri, Bela Nenih; Sundarta, M. Imam
INOVATOR Vol 10 No 2 (2021): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i2.5959

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri terhadap Komunikasi Interpersonal dan berpengaruh langsung dengan Kinerja Pegawai. Penelitiam ini dilakukan dengan menyebarkan kuesioner kepada 103 pegawai Kecamatan Bogor Selatan diolah dengan aplikasi SPSS dengan metode analisis jalur. Diperoleh hasil analisis jalur pengaruh efikasi diri terhadap komunikasi interpersonal: Standardized Coefficients = 0,759, signifikansi = 0,000 < 0,05, dan uji t hipotesis: t hitung 11,701 > t tabel 1.98373. Artinya terdapat pengaruh signifikan Efikasi Diri terhadap Komunikasi Inerpersonal. Komunikasi Interpersonal terhadap Kinerja Pegawai: Standardized Coefficients = 0,400, signifikansi = 0,000 < 0,05, uji t hipotesis: t hitung 4,861 > t tabel 1.98373. Artinya terdapat pengaruh signifikan Komunikasi Interpersonal terhadap Kinerja Pegawai. Analisis pengaruh Efikasi Diri melalui Komunikasi Interpersonal terhadap Kinerja Pegawai: Standardized Coefficents = 0,304, dan total pengaruh yang diberikan Efikasi Diri terhadap Kinerja Pegawai = 0,803. Artinya secara tidak langsung Efikasi Diri melalui Komunikasi Interpersonal berpengaruh signifikan terhadap Kinerja Pegawai. Maka dari itu Kecamatan Bogor Selatan dalam penerapan Efikasi Diri dan Komunikasi Interpersonal dapat meningkatkan Kinerja Pegawai.
Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu; Wijayanti, Putriana; Sundarta, M. Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024)
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
Co-Authors Azis, Muchamad Azis Alfayed Azolla Degita Azis Degita Aziz, Azolla Hurriyaturrohman, Hurriyaturrohman Indupurnahayu Khoirunisa, Shinta Tharwiah Maulani, Denia Mohammad Irsyad, Fatih Muniroh, Leny Nugroho, Agung Rinda, Rachmatullaily Tinakartika Rosita, Rika Saputri, Bela Nenih Subakti, Jani Wijayanti, Putriana