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All Journal Aksara: Jurnal Ilmu Pendidikan Nonformal Budimas : Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences juremi: jurnal riset ekonomi PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS
Munaf, Tommy
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Antecedents and Consequences of Bloggers Attitude to Consumer on Intention to Online Shop Ulfa Oktavani Nasution; Vanisa Meifari; Nurfitri Zulaika; Tommy Munaf
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4196

Abstract

This study to examine the antecedents and consequences of bloggers attitude which is believed to be one of the strategies of a company, organization towards the intention to shop online. Bloggers attitude is a variable to have an influence on how someone can want to buy a product and service that is offered. This research used Quantitative research methods with 95% confidence level. The data collection is conducted by distributing questionnaires. The sample was randomly selected with a total sample of 150 respondents from Master of Management students, especially Bloggers at Trisakti University, Jakarta. The data analysis technique used Structural Equation Modeling technique with SmartPLS application, to show that the effects of bloggers knowledge hypothesis on the bloggers attitude, bloggers market mavenism has an effect on bloggers attitude, bloggers responsiveness has an effect on bloggers attitude, bloggers social network optimization has an effect on bloggers attitude, trust has an effect on bloggers attitude, bloggers attitude affect the intention to shop online.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK Andres P Sitepu; Tommy Munaf; Hasnarika Hasnarika; Raja Yulianita Sarazwati; Putri Dwi Novrina; Jumadil Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.28 KB) | DOI: 10.56107/penanomics.v1i1.4

Abstract

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing
Analisis Tingkat Kebangkrutan Dengan Menggunakan Metode Altman Z-Score, Springate Dan Internal Growth Rate Pada Pt Bentoel Internasional Investama Tbk Juhli Edi Suranta Simanjuntak; Meri Aziana; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 3 (2022): September 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.3.2245-2254.2022

Abstract

This study aims to determine how the level of bankruptcy at PT Bentoel Internasional Investama Tbk from 2016 to 2020 using the Altmatn Z-Score, Springate, and Internal Growth Rate methods. Companies, investors and creditors are expected to consider the results of this analysis. The type of research used in this research is descriptive research, in predicting bankruptcy the researcher uses multivariate analysis. This study uses secondary data from the company's financial statements listed on the Indonesia Stock Exchange. To measure financial performance, researchers analyzed the ratios contained in the three models.The results of the analysis of the company's bankruptcy rate using the Altman Z-Score method in 2016 were the company was in the "not bankrupt" category while for 2017, 2018, 2019 the company was in the "grey area" category and in 2002 the company was categorized as "bankrupt". The results of the analysis of the bankruptcy rate as measured by the springate method show that in 2016 and 2020 the company was categorized as "bankrupt" and for 2017, 2018 and 2019 the company was categorized as "not bankrupt". For the results of measuring the bankruptcy rate using the Internal Growth Rate method in 2016, 2017, 2018 and 2019 the company was categorized as "bankrupt" and for 2020 the company was included in the "not bankrupt" category.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC BANK BUMN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2018-2021 Tommy Munaf; Aulia Rani Pranita; Vanisa Meifari; Nurfitri Zulaika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5792

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Bank Umum BUMN pada masa pandemi Covid-19. Periode penelitian yang digunakan adalah triwulan III dan IV tahun 2019 serta triwulan III hingga IV tahun 2021. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan publikasi bank umum BUMN yang terdiri dari laporan posisi keuangan, laporan laba rugi, dan catatan laporan keuangan bank BUMN. Hasil penelitian ini menunjukkan bahwa terdapat penurunan pada beberapa faktor seperti faktor profil risiko dan faktor earnings, sedangkan pada faktor GCG dan Capital menunjukkan hasil yang stabil pada periode yang berbeda setelah munculnya pandemi COVID-19. Jenis penelitian ini merupakan penelitian dengan metode pendekatan deskriptif kuantitatif yang bertujuan untuk mengetahui tingkat Kesehatan bank setiap tahunnya yang terdaftar di Bursa Efek Indonesia. Sampel ini di ambil dari beberapa bank. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data sekunder yaitu dokumen yang diperoleh berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 yang sudah diaudit dari website BEI (www.idx.co.id). Dan juga beberapa referensi dari buku dan jurnal ilmiah. Teknik analisis menggunakan perhitungan statistik melalui aplikasi Statistical Package for the Social Science, adapun metode yang digunakan dalam penelitian ini adalah uji deskriptif.
ANALISIS KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) PADA PT BANK TABUNGAN NEGARA PERSERO TBK DAN PT BANK MANDIRI PERSERO TBK Tommy Munaf; Lulu Vriska Rianti; Vanisa Meifari; Nurfitri Zulaika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5793

Abstract

Abstract This study aims to determine the soundness level of Bank BTN and Bank Mandiri for the 2018-2021 period in terms of the overall RGEC (Risk Profile, Good Corporate Governance (GCG), Earning, Capital) aspects. This type of research is quantitative descriptive with research subjects in the form of Bank BTN and Bank Mandiri which are listed on the Indonesia Stock Exchange in 2018-2021. The data collection technique in this study was to use literature and documentation. The data analysis technique used is the soundness analysis of the bank with the assessment including RGEC factors. The results of this study show that the final RGEC score at Bank BTN for the 2018-2021 period is 80.00, 70.00, 70.00, 73.00, respectively. The results in 2018 are in the healthy category because they are in the range of 71-85. In 2019-2020 it is in the category of quite healthy because it is in the range of 61-70. In 2021 it will return to a healthy predicate. Meanwhile at Bank Mandiri for the 2018-2021 period it was 87.00, 87.00, 90.00, 90.00 respectively. All of these results are in the very healthy category, because they are in the range of 86-100. Based on the results of the study, it can be concluded that the health of Bank BTN and Bank Mandiri which are listed on the Indonesia Stock Exchange using the RGEC method for 2018-2021 are in an unstable position with the title of quite healthy, healthy, to very healthy
Analisis Penerapan Akuntansi Perbankan Pada UMKM Desa Pengujan Tommy Munaf; Anindita Irvanya; Arwency Reizha Djuwita; Intan Aspina; Irmawati Irmawati; Jeny Capri Sawalia; Kelvin Purwanto; Maydhita Felliyani Salsabila; Rabiatul Zahara; Rahmawita Rahmawita; Yogi Saputra
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10073

Abstract

Abstrak: Usaha Mikro, Kecil, dan Menengah (UMKM) juga merupakan faktor penunjang utama dari roda perekonomian masyarakat dalam Pemulihan Ekonomi Nasional (PEN). Tujuan penelitian adalah untuk mengetahui bagaimana analisis penerapan akuntansi perbankan pada UMKM pada Desa Pengujan. Metode yang digunakan pada penelitian ini adalah deksriftif kualitatif serta melakukan pendekatan survei. Serta jenis data yang digunakan data primer dan data sekunder. Kesimpulan dalam penelitian ini Pelaksanaan pembukuan menggunakan aplikasi Si apik yang di gunakan untuk pencatatan transaksi dengan menggunakan fitur yang mudah digunakan, hal ini dapat membantu UMKM dalam melakukan pembukuan pencatatan transaksi keuangan dan pembuatan Q-Ris untuk mempermudah masyarakat dalam membayar ataupun transaksi tanpa menggunakan uang tunai, hal ini berguna untuk UMKM yang banyak di kunjungi oleh para turis luar negeri, dalam melakukan pembayaran. Kata Kunci: Akuntansi Perbankan, UMKM Abstract: Micro, Small and Medium Enterprises (MSMEs) are also the main supporting factors of the community's economic wheel in the National Economic Recovery (PEN). The purpose of this research is to find out how to analyze the application of banking accounting to MSMEs in Pengujan Village. The method used in this study is descriptive qualitative and survey approach. As well as the type of data used primary data and secondary data. The conclusion in this study is to carry out bookkeeping using the Si Apik application which is used for recording transactions using features that are easy to use, this can help MSMEs in carrying out bookkeeping for recording financial transactions and making Q-Ris to make it easier for people to pay or transactions without using cash , this is useful for MSMEs which are visited by many foreign tourists, in making payments. Keywords: Banking Accounting, UMKM
Co-Authors Andres P Sitepu Andres Putranta Sitepu Anindita Irvanya Arwency Reizha Djuwita Aulia Rani Pranita Budi Zulfachri Hasnarika, Hasnarika Intan Aspina Irmawati Irmawati Jeny Capri Sawalia Juhli Edi Suranta Simanjuntak Jumadil Saputra Kelvin Purwanto Lulu Vriska Rianti Maydhita Felliyani Salsabila Meri Aziana Muhammad Isa Alamsyahbana Nurfitri Zulaika Nurfitri Zulaika Nurfitri Zulaika Nurfitri Zulaika Putri Dwi Novrina Rabiatul Zahara Rahmawita Rahmawita Raja Yulianita Sarazwati Ulfa Oktavani Nasution Vanisa Meifari Vanisa Meifari Yogi Saputra