Article Per Year (5 Year)
p-Index From 2019 - 2024
1.578
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Akuntansi'45 : Jurnal Ilmiah Akuntansi International Journal of Business and Applied Economics (IJBAE) Journal of Management, Economic, and Accounting In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Irfan Sophan Himawan
Universitas Muhammadiyah Sukabumi
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
How Cultural Intelligence Develop Students’ Social Entrepreneurship in Indonesia? Rudi Yacub; Herlina Herlina; Irfan Sophan Himawan
Jurnal Economia Vol 18, No 2: October 2022
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.517 KB) | DOI: 10.21831/economia.v18i2.44488

Abstract

AbstractThis study aims to identify the ability of cultural intelligence, intellectual capital, and risk perception of students in the formation and development of social entrepreneurship. Students are expected to be able to help solve social problems following the goals of social entrepreneurship. This study uses a deductive approach and quantitative data processing using the Structural Equation Model (SEM). The sample consists of 612 respondents who are students from 11 universities in Indonesia who have taken entrepreneurship courses. The results show that cultural intelligence and intellectual capital had a positive effect on social entrepreneurship, while risk perception did not have a positive effect. This is because students prioritize the formation and development of social entrepreneurship rather than think about the shareable risks. Furthermore, this research contributes to universities and the government in developing social entrepreneurship in the community. Keywords: Cultural Intelligence, Intellectual Capital, Risk Perception, Social Entrepreneurship Bagaimana Kecerdasan Budaya Mengembangkan Kewirausahaan Sosial Mahasiswa di Indonesia? AbstrakPenelitian ini bertujuan untuk mengidentifikasi kemampuan kecerdasan budaya, modal intelektual, dan persepsi risiko mahasiswa dalam pembentukan dan pengembangan kewirausahaan sosial. Mahasiswa diharapkan dapat membantu memecahkan masalah sosial sesuai dengan tujuan kewirausahaan sosial. Penelitian ini menggunakan pendekatan deduktif dan pengolahan data kuantitatif menggunakan Structural Equation Model (SEM). Sampel terdiri dari 612 responden yang merupakan mahasiswa dari 11 perguruan tinggi di Indonesia yang telah mengambil mata kuliah kewirausahaan. Hasil penelitian menunjukkan bahwa kecerdasan budaya dan modal intelektual berpengaruh positif terhadap kewirausahaan sosial, sedangkan persepsi risiko tidak berpengaruh positif. Hal ini dikarenakan mahasiswa lebih mengutamakan pembentukan dan pengembangan social entrepreneurship daripada memikirkan resiko yang dapat ditanggung bersama. Lebih lanjut, penelitian ini memberikan kontribusi bagi perguruan tinggi dan pemerintah dalam mengembangkan kewirausahaan sosial di masyarakat. Kata kunci: Kecerdasan Budaya, Modal Intelektual, Persepsi Risiko, Kewirausahaan Sosial
Analisis Penerapan SAK ETAP dalam Laporan Keuangan Pada Koperasi Unit Desa Kaum Kolot Widya Prissilia; Irfan Sophan Himawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10713

Abstract

The presentation of financial statements by accounting standards serves as a benchmark for external parties in evaluating the financial condition of an entity. However, it is currently a fact that the applicable accounting standards are not fully implemented in the process of preparing financial statements. Several cooperatives have been dissolved due to their inability to manage human resources, finances, or operations. This research analyzes the implementation of the Indonesian Financial Accounting Standards for Small and Medium Entities (SAK ETAP) in the preparation of financial statements at the Kaum Kolot Village Cooperative Unit in Jampangkulon District, as well as the competency of the human resources involved in presenting these financial statements. The method used in this research is qualitative, with primary data sources collected through observation, interviews, and documentation. The research findings indicate that the implementation of SAK ETAP in the Kaum Kolot Village Cooperative Unit has been underway, but it is still not fully effective as it only applies to and presents financial statements for the remaining business results, profit and loss, and balance sheet. The competency of the human resources within the Kaum Kolot Village Cooperative Unit is not in line with the required criteria. However, the financial statements produced can provide relevant information that is understandable to the users of the statements.
Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu Debi Gunawan; Venita Sofiani; Irfan Sophan Himawan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

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

Abstract

Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional. The type of research used by the author is descriptive qualitative method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The accounting information system for cash receipts at PT Cipta Niaga Semesta Pelabuhan Ratu has been satisfactory in improving the company's internal control. However, companies need to pay attention to internal controls related to the structure that separates the performance of duties and functions of employees, as well as adding human resources in several parts to avoid a decrease in employee performance which can harm the company.
The Influence of Investment on the Probability of Tencent Ltd Period 2008 – 2022 Fauriza Prameswari Gunadi; Risma Nurmilah; Irfan Sophan Himawan
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.4467

Abstract

This research examines the influence of investment on profitability at Tencent Ltd. The data used is secondary data, which is the financial statements of Tencent Ltd. for the period 2008–2022. The method used is quantitative with multiple linear regression analysis, coefficient of determination, t-test, and F-test by processing data using Eviews software 10. The results show that Investment Cash Flow and Dividend income, which are Investment variables, have no effect either partially or simultaneously on Return on investment, which are Profitability variables at Tencent Ltd. (influenced by a level of 6.93%). This condition indicates there is no increase in profitability from investment cash flows and dividend income.
The Influence of the Internal Control Unit and Internal Control on Good University Governance at the Muhammadiyah University of Sukabumi Riva Nurfatimah; Irfan Sophan Himawan; Iqbal Noor
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jmea.v2i2.275

Abstract

This study aims to examine the effect of the internal control unit and internal control on good university governance. This research is focused on the Muhammadiyah University of Sukabumi. This study uses a quantitative method with an associative approach. While the population in this study were SPI (internal audit unit) and all employees of the Muhammadiyah University of Sukabumi. The sampling technique uses a non-probability sampling method with a purposive sampling technique. This study tested its validity and reliability, the analysis techniques used were normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and test the coefficient of determination. With the results of the internal control unit on good university governance has a significant effect, with a significance of 0.000 <0.05 and according to calculations, t count > t table is 6.491 > 1.997, internal control has an effect on good university governance with a significance of 0.001 <0.05, with calculations t count 3.337 > 1.997, and the unit of internal control and internal control has a simultaneous effect on good university governance with a significance of 0.000 <0.05 and according to the calculation of f count, f count > f table is 104.616 > 3.14.
PENGARUH LINTAS BUDAYA PADA PERILAKU KONSUMEN TERHADAP PEMASARAN INTERNASIONAL Irfan Sophan Himawan; Eko Agus Darmadi
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 1 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i1.272

Abstract

Lintas budaya mencakup pola perilaku konsumen yaitu, sebagian besar menunjukkan bahwa para pemasar internasional membutuhkan lokasi pemasaran yang tepat dalam cakupan luas, dibanding hanya sekedar berupaya memahami peran konsumen dalam pasar tertentu. Penelitian ini bertujuan untuk mengetahui pengaruh lintas budaya pada pemasaran internasional dan seberapa jauh lintas budaya pada pemasaran internasional mempengaruhi konsumen dan juga menganalisa strategi pemasaran yang cocok untuk digunakan. Metode yang akan digunakan dalam penelitian ini adalah strategi Promosi. Hasil yang di inginkan dari dilakukannya penelitian ini adalah mengerti dalam menjalankan pemasaran internasional yang sudah terpengaruhnya lintas budaya meningkatkan strategi pemasaran internasional.
Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud Dengan Akuntabilitas Sebagai Variabel Mediasi Putri Aprilia; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2460

Abstract

Good governance procedures that are implemented properly can avoid opportunities for fraud to occur. In addition, preventing fraud can be done by implementing the Government Internal Control System (SPIP). The purpose of this study is to explain the influence of the government's internal control system through accountability for fraud. The types of data used are primary data and secondary data. The data collection technique was carried out by distributing 60 questionnaires. The population in this study were all village officials in the Cibitung sub-district. The data analysis technique uses multiple linear regression analysis techniques and path analysis with the help of the SPSS version 26 program. The results of this study indicate that good governance has an effect on fraud while the government internal control system (SPIP) has no effect on fraud, good governance has an effect on fraud through accountability and the government's internal control system (SPIP) influences fraud through accountability.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan: Studi Kasus Pada Yayasan Pendidikan Islam Al-Ikhlas Raudlatul Athfal “Al-Ikhlas” Sukabumi Finna Julyana; Sulaeman Sulaeman; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2496

Abstract

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Pengaruh LDR Dan DER Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022 Risti Cahyani; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2506

Abstract

This study aims to examine the effect of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on Return on Asset (ROA) or Bank Profitability. This study uses time series data from financial reports and annual reports of banking companies listed on the IDX. After passing the purpose sampling stage, the appropriate sample used was 10 banking companies listed on the IDX. Data analysis is carried out quantitatively by conducting classical assumption tests which include normality tests, multicollinearity tests and heteroscedasticity tests. This study also uses multiple regression and hypothesis testing. The results showed that the research data were normally distributed, based on the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, there were no classical assumption deviations found. This indicates that the available data has met the requirements for using multiple linear regression models. The f test results show that the LDR and DER variables simultaneously have an significant effect on ROA. The t test results show that the LDR variable no effect on ROA. DER variable has a negative and significant effect on ROA.
Co-Authors Debi Gunawan Eko Agus Darmadi Fauriza Prameswari Gunadi Finna Julyana Herlina Herlina Iqbal Noor Putri Aprilia Risma Nurmilah Risti Cahyani Riva Nurfatimah Rudi Yacub Sulaeman Sulaeman Venita Sofiani Widya Prissilia