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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra
Pratama, Bima Cinintya
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Ukuran Perusahaan, Leverage, Komisaris Independen dan Konsentrasi Kepemilikan terhadap Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Listing di BEI Tahun 2016-2017) Lingsir India Anteng Tunggil Putri; Bima Cinintya Pratama
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7970

Abstract

The purpose of this study was to determine the effect of firm size, leverage, independent commissioners and ownership concentration on intellectual capital disclosure. Population in this study were financial firms listed in Indonesia Stock Exchange during 2016-2017 periods. Purposive sampling technique was used and obtained 170 samples of companies that met the criteria. Data were analyzed using multiple linier regression analysis by SPSS program. The results of this study showed firm size, leverage, independent commissioners and ownership concentration have simultaneously positive effect on intellectual capital disclosure. As partial, firm size have a positive effect on intellectual capital disclosure while, leverage, independent commissioners and ownership concentration have no effects on intellectual capital disclosure.
Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.764 KB) | DOI: 10.29040/budimas.v2i1.1009

Abstract

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.
IbM Strategi Peningkatan Pendapatan Masyarakat Melalui Program Diversifikasi Produk dan Digital Marketing pada Anggota Aisyiyah Ranting Bojanegara Kecamatan Sigaluh Kabupaten Banjarnegara Fatmah Bagis; Bima Cinintya Pratama; Mastur Mujib Ikhsani; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.88 KB) | DOI: 10.29040/budimas.v2i1.1010

Abstract

Changes in consumer tastes of food products, tend to take place quickly. Products that are currently excellent can be one or two months down. Various types of products are increasingly varied, one after another. No matter how bestselling a compilation product will meet the saturation point. Thorny palm fruit is widely produced in the village of Bojanegara, Sigaluh District, Banjarnegara Regency. So far, thorny palm farmers sell their crops directly to the market. Although there are one or two farmers who process thorny palm into thorny palm crackers. Previously, there were many preparations and other creations that could be produced from the thorny palm fruit. The purpose of this activity was to increase the income of the community members of Aisyiyah Branch Bojanegara, Sigaluh Subdistrict, Banjarnegara District, by diversifying products from thorny palm fruit and using digital marketing as marketing media. This activity was carried out for 1 day with a total of 38 participants. The method used in this activity is the lecture, question and answer, and discussion methods. The results of this activity add to the knowledge participants with their activeness and demand to be able to increase revenue through product diversification and the application of digital marketing as a media product promotion. Participants immediately practiced various kinds of preparations that could be produced from thorny palm fruit and applied social media as a means of promotion. Keywords: training, thorny palm, digital marketing, Aisyiyah Ranting Bojanegara
PENINGKATAN KOMPETENSI UMKM DALAM PENGEMBANGAN USAHA BERBASIS BUSINESS PLAN BAGI UMKM ANGGOTA PIMPINAN CABANG AISYIYAH PURWOKERTO SELATAN Arini Hidayah; Fatmah Bagis; Mastur Mujib Ikhsani; Akhmad Darmawan; Bima Cinintya Pratama; Maulida Nurul Innayah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2992

Abstract

Perkembangan UMKM di Indonesia saat ini sangatlah cepat, dan mampu membantu pemerintah dalam rangka perbaikan perekonomian nasional. Hal ini dikarenakan sebagaian besar, usaha yang ada khususnya UMKM adalah usaha kecil dan menengah yang mampu menyerap tenaga kerja dan serta mampu menafaatkan sumberdaya khususnya masyarakat sekitar. Keberhasilan UMKM tentu membutuhkan perencanaan yang matang. Tanpa perencanaan, tidak akan mengethaui arah mana bisnis akan dijalankan, dengan kata lain tanpa tujuan yang jelas. Kegiatan pengabdian pada masyarakat (IbM) ini merupakan kegiatan pengabdian yang terkoordinir dari tim SWA (Sekolah Wirausaha Aisyiyah) Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto. Penyusunan Business Plan bagi UMKM sangat diperlukan apalagi untuk para pelaku UMKM baru. Sebuah bisnis baru sangat sulit berkembang jika hanya dijalankan tanpa sebuah panduan dan rancangan. Maka dari itu kami akan membantu meningkatkan kompetensi UMKM agar dapat mengembangkan usaha melalui penyusunan sebuah rencana bisnis yang tepat. Dengan harapan bisnis para pelaku UMKM dapat terarah dan berorientasi pada target sesuai dengan jalan yang benar demi menuju kesukesan bisnis. Hasil dari program IbM ini adalah: para peserta dari anggota Pimpinan Cabang Aisyiyah (PCA) Purwokerto Selatan memiliki kemampuan dan pengetahuan terkait dengan rencana bisnis bagi UMKM. Kegiatan IbM dilaksanakan dengan metode penyuluhan dan pendampingan. Kata kunci: Pengembangan usaha, Rencana Bisnis, UMKM
Pendampingan UMKM Dan Pedagang Kaki Lima (PKL) Terdampak Pandemi Covid-19 Di Area Kampus Universitas Muhammadiyah Purwokerto Dalam Menjalankan Contactless Business Bima Cinintya Pratama; Maulida Nurul Innayah; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1872

Abstract

Di Indonesia, sektor industri khususnya UMKM memegang peranan penting dalam mendukung perekonomian Negara, yaitu sekitar 90% tenaga kerja terserap pada sektor ini dan kontribusinya terhadap PDB sebesar 60%. Namun, adanya pandemi COVID-19 dan kebijakan social distacing telah menggangu sustainabilitas UMKM. Adanya social distancing membuat perilaku konsumen beralih pada belanja online sehingga produsen harus mampu memfasilitasi perubahan perilaku konsumen tersebut. Selain proses produksi yang terganggu, keterjangkauan pasar yang belum menyentuh sektor online juga menjadi kendala utama yang dihadapi oleh UMKM. Program pengabdian ini melakukan pendampingan kepada UMKM dan PKL yang berada di area kampus Universitas Muhammadiyah Purwokerto untuk bersama menjalankan contactless business. Setelah mengikuti program pengabdian ini, UMKM dan PKL telah melakukan contactless businesss sehingga dapat menjaga keberlangsungan UMKM dan PKL demi kelancaran roda perekonomian dan kesejahteraan UMKM dan PKL yang berada di area kampus Universitas Muhammadiyah Purwokerto. Keywords: Usaha Mikro Kecil Menengah, Contactless Business
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Akhmad Darmawan; Bagas Akbar Dwi Pangestu Rimbawan; Dwi Vina Rahmawati; Bima Cinintya Pratama
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.007 KB) | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia Herman Felani; Sri Wahyuni; Bima Cinintya Pratama
Journal of Economics Research and Social Sciences Vol 4, No 2: August 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v4i2.8389

Abstract

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Bima Cinintya Pratama; Zulfikar Ali Ahmad; Maulida Nurul Innayah
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Anteseden Kebijakan Dividen Sektor Keuangan yang Terdaftar di BEI Akhmad Darmawan; Bima Cinintya Pratama; Chichi Dwi Rismawati
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 1 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i1.740

Abstract

Tujuan dari penelitian ini untuk mengetahui Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Publik, Jaminan Aset, Dewan Komisaris Independen dan Profitabilitas Pengaruhnya terhadap Kebijakan Dividen. Jenis penelitian ini deskriptif dengan menggunakan pendekatan kuantitatif. Populasi penelitian sebanyak 90 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2013 - 2018. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sampel yang digunakan sebanyak 8 perusahaan, sedangkan data sampel sebanyak 48 sampel. Alat analisis menggunakan regresi linier berganda. Hasil analisis membuktikan bahwa kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik berpengaruh positif signifikan terhadap kebijakan dividen. Jaminan aset berpengaruh positif tidak signifikan terhadap kebijakan dividen. Dewan komisaris independen tidak berpengaruh terhadap kebijakan dividen. Profitabilitas berpengaruh negatif signifikan terhadap kebijakan dividen.
Do Individual Factors, Religiosity Factors, and Demographic Factors Predict Intention to Pay Zakat? Frank Aligarh; Arif Nugroho; Bayu Sindhu Raharja; Bima Cinintya Pratama; Arya Wanda Wirayuda
al-Uqud : Journal of Islamic Economics Vol. 5 No. 1 (2021): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.053 KB) | DOI: 10.26740/al-uqud.v5n1.p151-165

Abstract

Indonesia has a promising zakat potential; however, the amount of zakat payments is low. The primary objective of this study is to examine what factors influence an individuals intention to pay zakat. This research integrates individual factors, religiosity factors, and demographics factors. About 300 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Surakarta City), and 223 cases were deemed usable. The data have been analysed using structural equation modelling. This paper finds that attitude, subjective norm, and perceived behaviour control positively affect the intention to pay zakat. Furthermore, religiosity factors and demographic factors also positively affect the intention to pay zakat except for the Islamic education background variable. Theoretically, this study offers a new research model to explain the behaviour of Muzakki in paying zakat. Practically, this study contributes to providing valuable insights for zakat institutions to establish a policy to collect zakat based on individual perspectives.
Co-Authors Adhitia Nur Fatah Aditya Prasetyanto Ailsa Nadiyah Shabrina Aji Fajar Ismail Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Azmi Fitriani Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Chichi Dwi Rismawati Cici Wardiati Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Haryanto Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Fatmah Bagis Faza Lutfi Rahayu Felia Oktafiani Felicity Zahro Tunisa Karbaila Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hepy Dwi Aranita Herman Felani Herman Felani, Herman Ian Himawan Susanto Ilma Hartikasari, Annisa Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Iwan Fakhruddin Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Miftahul Furqon Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Hoerunisa Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Purnadi Purnadi Qashash Medya Supriyanto Rafli Hafiz Ramadhan Retnaningrum, Maharani Rifka Utami Arofah Rina Mudjiyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Salsa Rizky Dwi Annisa Sasongko, Karin Maharani Selamet Eko Budi Santoso Siti Fatimah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wulan Ratna Sari Yugi Maheswari ES Yunita Restufani Zulfikar Ali Ahmad