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All Journal AKUNTABILITAS JWEM (Jurnal Wira Ekonomi Mikroskil) AGRIEKONOMIKA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Assets: Jurnal Akuntansi dan Pendidikan Jurnal Ilmiah Bisnis dan Ekonomi Asia EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Buana Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Bambang Haryadi

Universitas Trunojoyo Madura

Author-ID : 3618073

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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KESEDERHANAAN PENGELOLAAN KEUANGAN BADAN KREDIT DESA (BKD) YANG SARAT NILAI KEPERCAYAAN: SEBUAH SIMALAKAMA Vani Oktaviana; Achdiar Redy Setiawan; Bambang Haryadi
Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Penelitian ini bertujuan mengungkapkan bentuk pengelolaan keuangan sebuah Badan Kredit Desa (BKD) dan menggali pemaknaan dari para pengelola BKD mengenai nilai-nilai yang terkandung di balik praktik pengelolaan. Metodologi studi kasus dipergunakan untuk menguak dan menggali sedalam-dalamnya informasi tentang proses pengelolaan keuangan pada era baru desa hari ini. Temuan yang didapatkan oleh peneliti bahwa pertama, penerapan sistem kekeluargaan dengan berpedoman terhadap sistem kepercayaan ternyata tak dapat berjalan sesuai dengan rencana. Fenomena semakin besarnya kredit macet tak dapat dihindari. Kedua, Polemik konflik sosial menjadi sebuah kendala yang tak dapat dihindari. Ketiga, ketidakaktifan Kepala Desa dalam pengelolaan BKD. Keempat, perbedaan pencatatan terletak pada rekapan pengelolaan keuangan ketika telah sampai pada Mantri BKD terdapat perbedaan struktur pelaporan keuangan yang lebih mendetail dan terperinci. Kelima, tidak adanya pecantuman bukti pengeluaran dalam pelaporan keuangan BKD. Kata Kunci: Badan Kredit, Desa, Lembaga Keuangan Mikro, Pengelolaan Keuangan

MENGUNGKAP RAHASIA DIBALIK ANGKA PENDAPATAN (METODE STUDI KRITIS) Bambang Haryadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Revenue for the company is very important. The greater income earned, the greater company's ability to fund all costs incurred. In practice, the value of income can not stand alone from the environment. This study wants to reveal the secrets behind the rising of corporate income. The paradigm used in this research is qualitative. This paradigm considers that reality is subjective and has many dimensions. The research approach uses a critical study that aims to reveal the meaning behind income numbers. This critical study is a Neo Marxist line. The results showed that: (1) the increase of income value can not be separated from the interests of management. The company's revenue value so far is a reflection of the company's strategy by using tariff increase only. Furthermore, (2) the company's revenue also shows the obligation of the company to deposit the PAD to the local government. (3) Increase in revenues has a negative impact on consumers. Increasing tariffs to earn revenue was not followed by providing good service to customers. (4) In increasing revenue, companies should not ignore environmental awareness and sustainability.

KAJIAN STUDI KRITIS IMPLIKASI SLOGAN PAJAK “BANGGA BAYAR PAJAK” Bambang Haryadi; Lailatuz Zahra
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 1 (2022): Jurnal Ilimiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

The purpose of this study was to test the level of knowledge and understanding of taxpayers about tax slogans "proud to pay taxes." The type of research is a descriptive qualitative method using a critical approach. The place chosen in this study was KPP Pratama Pamekasan. The results showed that (1) socialization by KPP Pratama Pamekasan was still lacking, so the community did not know and understand what he wanted in the slogan. (2) The slogan is still interpreted and is inappropriate. The taxpayer still considers the slogan to remind the awareness to pay taxes. Not yet at the stage of pride for taxpayers after paying taxes; (3) Great hope of the slogan that the community is more proud of the government can manage professionally and accountable tax revenues.

THE EFFECT OF LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS MODERATING IN BANKING COMPANIES LISTED ON THE STOCK EXCHANGE Imam Nur Hidayat; Bambang Haryadi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i1.1493

This paper means to analyze the impact of influence on the worth of the organization's profit strategy as an arbitrator in financial organizations recorded on the IDX. The insightful strategy utilized is Multiple Linear Regression Analysis. This investigation utilizes optional information got from yearly reports, banking fiscal summaries. Tests were completed on 23 financial organizations recorded on the IDX in 2014-2018. Influence utilized the Debt to Equity Ratio (DER), and the Dividend Policy utilized the Dividend Payout Ratio (DPR). The reliant variable in this investigation is firm worth which is proxied utilizing Tobin's Q. The outcomes acquired show that influence affects firm worth, profit strategy can direct the impact of influence on firm worth Of course this has a significant influence on the company's image so that the value of the company will rise and affect investor decisions.

Etika Bisnis, Corporate Governance, dan Stakeholder Ilham Maulana; Bambang Haryadi
Jurnal Wira Ekonomi Mikroskil Vol 12, No 2 (2022): Volume 12 Nomor 2 Edisi Oktober 2022
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i2.882

Menjalankan bisnis dengan etika bisnis adalah sebuah keharusan bagi semua bisnis dan perusahaan. Dengan menjalankan etika bisnis, perusahaan dapat menghindari masalah-masalah yang dapat membahayakan perusahaan di kemudian hari. Selain itu etika bisnis bisa membatu hubungan antara perusahaan dengan para stakeholder-nya, yang mana jika perusahaan dijalankan dengan penuh tanggung jawab nilai perusahaan akan meningkat di mata para stakeholder. Hal tersebut adalah sebuah keharusan karena bisnis kita tidak boleh hanya melihat keuntungan saja, apalagi dalam prosesnya perusahaan merugikan pihak lain yang memiliki hubungan langsung ataupun tidak langsung dengan perusahaan. Penelitian ini menggunakan kepustakaan dengan mengumpulkan berbagai referensi seperti buku, artikel jurnal dan bacaan yang kemudian dianalisis tentang hubungan etika bisnis, corporate governance dan stakeholder. Dengan artikel ini saya ingin menunjukkan bahwa etika bisnis adalah sebuah keharusan dan salah satu cara yang dapat dilakukan agar perusahaan menjalankan etika bisnis adalah dengan menggunakan corporate governance sebagai pengawas. Peran corporate governance tidak hanya sebagai pengawas dan pengendali perusahaan yang mengawasi kinerja perusahaan, tetapi corporate governance juga mengawasi agar perusahaan melakukan bisnisnya dengan etika.

MENGUNGKAP NILAI PENENTUAN HARGA JUAL VIRTUAL ITEM GAME AVABEL ONLINE: STUDI FENOMENOLOGI Bambang Haryadi; Andi Hery
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1053

This research aims to find out the values behind determining the selling price of virtual items, using a qualitative method in the form of a phenomenological approach. The approach was chosen because researchers need depth to reveal the reality behind the phenomenon. Informants in the study were business people and virtual item customers. The research plunges directly into the game as a player and finds out information directly. The results showed that the practice of determining the selling price of virtual items that occurred had several concepts in common with the theory, namely in the calculation of the cost of production. But coupled with the treatment of a sense of friendship in determining prices. This sense of friendship is manifested in the form of selling price "adjustments" for the sake of friendship. In addition, the form of friendship is in the form of discounts for party or guild friends who are buyers.

Pelatihan dan pendampingan manajemen keuangan dan laporan keuangan bumdes sempurna bangkalan: Bumdes sempurna bangkalan Bambang Haryadi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 4 No. 1 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i1.24193

This community service aims to (1) provide an understanding of the importance of financial management and preparation of financial reports, (2) provide training and assistance in managing and preparing financial reports. This service was carried out at BUMDES Sempurna in Kamal village, Bangkalan Regency. Conducted for approximately 3 months, starting from October to December 2022. The methods used include: surveys, discussions and socialization on understanding financial management and financial reports, designing financial management and reports, making applications and conducting training on preparing financial reports based on MS Excel applications. The results of the training and mentoring showed that (1) before the mentoring, Bumdes Sempurna still did not know much about financial management and preparation, (2) After the mentoring, the BUMDES Sempurna management could understand the importance of financial management, there was already a separation of business unit managers, and already had a list of assets, (3) BUMDES was able to make and have financial reports based on MS Excel applications, including recording money in and out, profit and loss per business unit, profit and loss and consolidated balance sheet.

Misinterpretation of "Compliance" in Village Planning and Budgeting Moh Toyyib; Bambang Haryadi; Rita Yuliana
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.18593

This study aims to explore the erroneous interpretation of compliance culture in planning and budgeting practices within the Madurese cultural frame. This study uses a qualitative method with an ethnographic approach. They are collecting data through interviews, observations, and documentation studies. The researcher's findings are that obedience to the leader is a tradition of the ancestral Madurese people, which is contained in the sayings Bhupa', bhabu, ghuru, and rato—blind obedience or loyalty without seeing right and wrong leads to deviant behavior. The philosophy of the Madurese tradition and Islamic teachings teach obedience or noro 'bunte' to parental leaders only in the context of goodness. If the leader commits a wrong action, then a subordinate is obliged to remind him

Implementasi Pengukuran Kinerja dengan Sistem Terintegrasi Lilik Absari; Siti Musyarofah; Bambang Haryadi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This research was conducted at the dr. Soedomo Trenggalek Hospital in 2017, by implementing two performance measurement systems, Balanced Scorecard (BSC) and the Malcolm Baldrige National Quality Award (MBNQA). The aim is to understand the performance of dr. Soedomo Trenggalek Hospital. Integration is done by mapping each BSC perspective, then the MBNQA perspective is disseminated into BSC strategy map with 3 categories including Drivers, Systems, and Results. The research method used a case study. The results of the performance measurement with the integration of BSC and MBNQA in dr. Soedomo Trenggalek Hospital shows that his performance is quite good. Abstrak Penelitian ini dilakukan di RSUD dr. Soedomo Trenggalek pada tahun 2017, dengan mengimplementasikan dua sistem pengukuran kinerja Balanced Scorecard (BSC) dan Malcolm Baldrige National Quality Award (MBNQA). Tujuannya adalah untuk mengetahui kinerja pada RSUD dr. Soedomo Trenggalek. Integrasi dilakukan dengan memetakan setiap perspektif BSC, kemudian perspektif MBNQA disebarluaskan ke dalam peta strategi BSC dengan 3 kategori meliputi Driver, System, dan Result. Metode penelitian menggunakan studi kasus untuk mengukur kinerja RSUD dr. Soedomo Trenggalek. Pengukuran kinerja dengan integrasi BSC dan MBNQA di RSUD dr. Soedomo Trenggalek menunjukkan bahwa hasil kinerja yang cukup baik.

Menakar Potensi Penerimaan Negara atas Pajak E-Commerce, Tarik Ulur Regulasi dan Hambatan Penerimaan Pajak: Suatu Kajian Literatur Bambang Haryadi; Agus Sari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as literary study. The research results show: (1) tax potential from digital trade is very large; (2) tax contribution is very significant; (3) the controversy over the determination of the e-commerce tax has caused losses, because the tax is only based on turnover and only for those who have an tax identity number (NPWP); (4) the barriers are low business awareness, weak law enforcement, no specific regulations, and lack of ability to identify online businesses. Abstrak Tujuan riset ini adalah untuk menilai potensi pajak e-commerce, mengurai kontroversi tentang aturan perpajakannya serta menilai hambatan penerimaan pajak transaksi digital. Pendekatan riset yang digunakan adalah deskriptif kualitatif dan jenis penelitian adalah studi kepustakaan. Studi diarahkan untuk analisis potensi pajak atas perdagangan digital. Hasil penelitian menunjukkan: (1) potensi pajak atas perdagangan digital Indonesia sangat besar; (2) kontribusi pajak e-commerce sangat signifikan hasilnya; (3) tarik ulur penetapan pajak e-commerce menimbulkan kerugian, dikarenakan pengenaan pajak hanyaberdasarkan omzet dan dikenakan hanya bagi yang memiliki NPWP; (4) hambatan meliputi kesadaran pebisnis, lemahnya penegakan hukum, belum ada peraturan khusus, serta belum memiliki kemampuan mengidentifikasi pebisnis daring.

Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Anggi Pradhita Iswahyudi Bayu wicaksono Faisol Faisol Gita Arasy Harwida Habi Bullah, Habi Hanif Yusuf Seputro Ilham Maulana Imam Nur Hidayat Lailatuz Zahra Lilik Absari Mahmud Ismail Maya Zukhrifatil Jinan Moh Toyyib Muhammad Asyim Asya'ri Nova Indriani Nurhalimah Nurhalimah Prasetyono Prasetyono Rita Yuliana Siti Musyarofah Tarjo Tarjo Toton Merianto Vani Oktaviana Veni Nopeanti Yunita Ragil Puspitasari

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