Article Per Year (5 Year)
p-Index From 2019 - 2024
1.503
P-Index
This Author published in this journals
All Journal Musamus Accounting Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat
Agus Nisfur Romdioni
Universitas Musamus
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Pengaruh Laba Rugi, Opini Audit Dan Lamanya Listing Terhadap Audit Delay Ade Sri Ulita; Agus Nisfur Romdioni
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Criteria set out aims to find out how much it affects the audit delay. Income is measured using profit or loss incurred by the company, audit opinion is measured by looking at the auditor's opinion on the fairness of the company's financial statements, the length of the company listing is measured by the number of days listed in the Stock Exchange Indonesia while audit delay is measured by the number of days the company delayed audited financial report in the Indonesia Stock Exchange. The research method used is multiple regression analysis with purposive sampling method with sample of companies listed on the Indonesia Stock Exchange mining sector. The results showed that the audit delay was influenced by the income and the auditor's opinion and the duration of the listing does not affect the occurrence of audit delay while simultaneously, the profit or loss of the company, Audit opinion and the duration of influential Against Auidt delay.
Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan Agus Nisfur Romdioni; Ade Sri Ulita
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

This study examines the diversity of management in the disclosure of corporate social responsibility. Management diversity is measured based on gender diversity and national diversity. The population in this study reports mining companies listing on the Indonesia Stock Exchange in 2013-2015 The sample used by 15 companies is based on the purposive sampling method. Data analysis uses multiple regression analysis with the help of SPSS analysis tools. The results of the analysis test show that gender diversity and diversity of foreigners on the board of commissioners and managers influence the level of corporate social responsibility disclosure. This article offers important implications for companies to pay attention to the proportion of management diversity in order to produce good decisions so that companies can report and implement CSR programs on an ongoing and periodic basis. Keywords: CSR, gender, nationality, diversity
Literasi Keuangan dan Persepsi Return Terhadap Keputusan Investasi Agus Nisfur Romdioni; Ade Sri Ulita
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Penelitiann bertujuann mengetahui pengaruh Literasi Keuangann dan Persepsi return terhadap Keputusann Investasi. Data yang digunakann dalam penelitiann menggunakann data primer, dann melibatkan 155 responden investor pada anggota Galeri Investasi BEI Universitas Musamus sebagai sampel. Untuk analisis data, penelti menggunakan regresi berganda dalam program IBM SPSS Statistik. Sebagai hasil dari penelitian ini, kami sampai pada kesimpulanbahwa variabel literasi keaungan secara parsial nberpengaruh positif sertasignifikan atas keputusann investasi, dan persepsi return berpengaruh positif serta signifikan atas keputusann investasi. Pengujian secara simultannmenyimpulkan bahwa literasi keuangan, persepsi return berpengaruh positif terhadap keputusann investasi
PERBANDINGAN MODEL DALAM MEMPREDIKSI KEBANGKRUTAN EMITEN DIMASA COVID-19 Ade Sri Ulita; Agus Nisfur Romdioni; Sopia Betaubun
Musamus Accounting Journal Vol 4 No 2 (2022): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i2.4322

Abstract

Penelitian ini dilakukan dengan tujuan untuk memprediksi kemungkinan perusahaan sector jasa transportasi dan rumah sakit mengalami bangkrut dimasa pandemic covid19 tahun 2020 dimana pemerintahan melakukan pembatasan interaksi social secara local dan nasional untuk menghindari terjadinya peningkatan kasus covid19 yang berdampak pada penerimaan pendapatan perusahaan dan rumah sakit. Penelitian ini menggunakan laporan keuangan perusahaan yang diterbitkan di Bursa Efek Indonesia triwulan 1, 2, 3 dan 4 dengan teknik purposive sampling sesuai dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa dari 40 sampel yang diteliti, model grover mampu memprediksi 80% perusahaan tidak mengalami kebangkrutan, 100% mengalami kebangkrutan dengan menggunakan model Altman dan 90% mengalami kebangkrutan dengan model springate.
Perbandingan Model Dalam Memprediksi Kebangkrutan Emiten Dimasa Covid-19 Ade Sri Ulita; Agus Nisfur Romdioni; Sopia Betaubun
Musamus Accounting Journal Vol 4 No 2 (2022): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i2.4322

Abstract

Penelitian ini dilakukan dengan tujuan untuk memprediksi kemungkinan perusahaan sector jasa transportasi dan rumah sakit mengalami bangkrut dimasa pandemic covid19 tahun 2020 dimana pemerintahan melakukan pembatasan interaksi social secara local dan nasional untuk menghindari terjadinya peningkatan kasus covid19 yang berdampak pada penerimaan pendapatan perusahaan dan rumah sakit. Penelitian ini menggunakan laporan keuangan perusahaan yang diterbitkan di Bursa Efek Indonesia triwulan 1, 2, 3 dan 4 dengan teknik purposive sampling sesuai dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa dari 40 sampel yang diteliti, model grover mampu memprediksi 80% perusahaan tidak mengalami kebangkrutan, 100% mengalami kebangkrutan dengan menggunakan model Altman dan 90% mengalami kebangkrutan dengan model springate.
Pengaruh Rasio Likuiditas, Solvabilitas, Dan Profitabiltas Terhadap Kinerja Perusahaan Saat Terjadi Covid-19 Muhammad Arifin; Agus Nisfur Romdioni; Mensy Otelyo Kastanya
Musamus Accounting Journal Vol 5 No 2 (2023): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v5i2.5352

Abstract

Tujuan Penelitian ini untuk menguji pengaruh rasio likuditas, solvabilitas, dan profitabilitas terhadap kinerja perusahaan. dilakukan di Bursa Efek Indonesia. Data penelitian yang digunakan peneliti adalah laporan keuangan perusahaan pada industri barang dan konsumsi secara berturut-turut periode 2019-2021. Jenis penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini sebnyakan 55 perusahaan. Penelitian ini mengunakan metode purposive sampling sehingga sampel dalam penelitian ini merupakan 19 perusahaan menggunakan data observasi sebesar 57. Data yang digunakan merupakan data sekunder yang diolah mengunakan SPSS versi 25. Hasil diketahui bahwa variabel likuiditas tidak berpengaruh terhadap kinerja perusahaan sehingga ditolak, solvabilitas tidak berpengaruh terhadap kinerja perusahaan sehingga ditolak, profitabilitas berpengaruh terhadap kinerja perusahaan sehingga diterima, hasil simultan likuiditas, solvabilitas, profitabilitas berpengaruh terhadap kinerja perusahaan sehingga diterima.
The Influence Of Motivation and Self Efficacy On Students' Interest In Careers In Taxation With Voluntability As Moderation Mensy Otelyo Kastanya; Mohammad Ilham; Irene Ipijei; Agus Nisfur Romdioni
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 1 No. 3 (2023): Januari
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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

Abstract

This study aims to examine the effect of motivation and self-efficacy on student interest in a career in taxation with volunteerism as a moderating variable. The sampling technique in this study used purposive sampling, the samples obtained in this study were 50 students according to the criteria, namely students who took a tax concentration in the accounting department of the Faculty of Economics and Business at Musamus University. Data analysis technique uses Partial Least Square (PLS). The results showed that motivation had a positive effect on student interest in taxation (X1), Self Efficacy had a positive effect on student interest in taxation (X2), Volunteering did not moderate self-efficacy on student interest in taxation.
PENDAMPINGAN PENCATATAN DAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID AL MANAR MERAUKE BERDASARKAN ISAK 35 Agus Nisfur Romdioni; Candra Agus Wahyudi
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 1 (2023): Januari : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i1.205

Abstract

This Community Service Activity aims to provide training for the management of the Al Manar mosque in Kampung Kuper, Semangga District, Merauke Regency related to Providing knowledge on how to prepare mosque financial reports using an Excel-based application for financial reporting, and assistance to mosque administrators in compiling mosque financial reports based on ISAK 35 as the responsibility of the task in accordance with the mandate carried out. This activity was carried out in the form of training and assistance in making mosque financial reports with the application of systematic financial reports using the Microsoft Excel program. The methods for implementing this service program are: Field Observations, Implementation of Training Programs, and Evaluation. The results of the community service activities that have been carried out can be drawn several conclusions, namely (1) With the existence of training and assistance in the preparation of financial reports in accordance with financial accounting standards based on the excel program, it is able to improve mosque administrators in compiling financial reports; (2) Having an accounting program with excel can help make it easier to prepare financial reports; (3) With assistance in compiling financial reports, skills and accuracy in preparing financial reports can be increased.
Co-Authors Ade Sri Ulita Ade Sri Ulita Candra Agus Wahyudhi Irene Ipijei Mensy Otelyo Kastanya Mohammad Ilham Muhammad Arifin Sopia Betaubun