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Gumilang, Andika Mugi
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Perencanaan Keuangan Keluarga Untuk Usia Pra-Nikah R, Rosidawaty; Gumilang, Andika Mugi; Ambarwati, Rina; S, Sugiono; Sabina, Anida Adelia; Gunawan, Sandi; Uyun, Lulu Fatihatul; Setiani, Nurul
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12692528

Abstract

This family financial planning training for pre-marital age aims to prepare future husbands and wives to have understanding and skills regarding family financial management, especially in making family financial plans so that financial stability is created in the household, and the formation of a prosperous family, sakinah mawaddah warahmah. The method of Family Financial Planning training activities, for the pre-marital age community of Pasir Nangka Village at the Pasir Nangka Village Hall Office, Tigaraksa District, Tangerang Regency, Banten, is carried out in the form of lectures and material presentations using power points, practice or simulations, discussions and questions answer. Overall, this community service activity went very well. Participants' enthusiasm during the training activities was very high. Participants listened to the material carefully and were active in discussion and question and answer activities, and requested that training be held again   
PENGARUH DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP RETURN ON EQUITY STUDI BANK UMUM BUMN Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Ambarwati, Rina; Ramadhan, Muhammad Dhitya
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12074

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Direksi, dan Komite Audit terhadap Return On Equity pada perusahaan Bank Umum BUMN periode 2016-2023. Pengungkapan GCG berdasarkan pada Dewan Direksi, dan Komite Audit. Profitabilitas menggunakan ROE sebagai proksi. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan tahunan. Penelitian ini menggunakan teknik sampel jenuh sehingga didapat 4 sampel perusahaan. Teknik analisis data menggunakan regresi data panel yang diolah menggunakan software EViews 10. Hasil penelitian ini menunjukkan bahwa Pengungkapan Dewan Direksi, Komisaris Independen, dan Komite Audit secara simultan tidak berpengaruh postitif terhadap Profitabilitas. Dewan Direksi dan Komite Audit secara parsial tidak berpengaruh terhadap Profitabilitas.
ANALISIS KEBIJAKAN SISTEM DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) STUDI PADA KPP PRATAMA SERANG BARAT Sugiyono, Sugiyono; Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Septiani, Tanti
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12085

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan sistem digitalisasi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa digitalisasi perpajakan memiliki pengaruh signifikan terhadap peningkatan kepatuhan wajib pajak UMKM, terutama dalam aspek kemudahan pelaporan, transparansi, dan pengurangan biaya kepatuhan. Namun, terdapat beberapa tantangan seperti kurangnya pemahaman teknologi di kalangan wajib pajak dan infrastruktur digital yang belum merata
ANALISA RASIO LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN PADA PT. MEDIKALOKA HERMINA TBK Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Ambarwati, Rina; Putri Yandika, Marvita Adelia
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12082

Abstract

Sebagai salah satu perusahaan multi nasional yang bergerak di bidang penyediaan jasa pelayanan kesehatan yang berdiri sejak tanggal 7 Mei 1999, PT Medikaloka Hermina (Persero) Tbk, memiliki laporan keuangan yang harus selalu dianalisa secara periodik dari satu periode ke periode berikutnya yang dapat digunakan sebagai informasi yang sangat mendasar yang berguna bagi internal maupun eksternal perusahaan. Dalam masalah ini perusahaan bisa memakai analisa rasio terhadap laporan keuangan. Sedangkan untuk metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode observasi dan studi kepustakaan yang berkaitan dengan data keuangan PT Medikaloka Hermina (Persero) Tbk, untuk kemudian dianalisis dengan menghitung rasio-rasio aritmatika yang dapat diinterpretasikan dalam hubungan ekonomi yang berkaitan dengan kinerja perusahaan. Hasil analisis laporan keuangan dengan menggunakan pengukuran Rasio Likuiditas, Rasio Leverage, Rasio Aktivitas, Rasio Profitabilitas, dan dapat dikatakan bahwa kondisi keuangan perusahaan cukup baik, dan perusahaan memiliki kemampuan yang cukup baik untuk melakukan suatu tindakan dalam menjamin dan membayar hutang-hutangnya kepada pihak kreditur, dan untuk manfaat lain dari hasil analisis rasio keuangan dapat digunakan sebagai tolak ukur bagi para investor dalam menanamkan dananya pada perusahaan.   
Perencanaan Keuangan Keluarga Untuk Usia Pra-Nikah R, Rosidawaty; Gumilang, Andika Mugi; Ambarwati, Rina; S, Sugiono; Sabina, Anida Adelia; Gunawan, Sandi; Uyun, Lulu Fatihatul; Setiani, Nurul
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12692528

Abstract

This family financial planning training for pre-marital age aims to prepare future husbands and wives to have understanding and skills regarding family financial management, especially in making family financial plans so that financial stability is created in the household, and the formation of a prosperous family, sakinah mawaddah warahmah. The method of Family Financial Planning training activities, for the pre-marital age community of Pasir Nangka Village at the Pasir Nangka Village Hall Office, Tigaraksa District, Tangerang Regency, Banten, is carried out in the form of lectures and material presentations using power points, practice or simulations, discussions and questions answer. Overall, this community service activity went very well. Participants' enthusiasm during the training activities was very high. Participants listened to the material carefully and were active in discussion and question and answer activities, and requested that training be held again   
Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company Ambarwati, Rina; Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Sugiyono, Sugiyono; Chyntia, Ingkak; Aminudin, Dindin; Dadang, Dadang; Ulinnuha, Nor Fatah; Ramadhan, Muhammad dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10463

Abstract

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.
The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company Ambarwati, Rina; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Dadang, Dadang; Aminudin, Dindin; Zuhro, Siti Fatimatul; Ramadhan, Muhammad Dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10709

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.
Co-Authors Aminudin, Dindin Chyntia, Ingkak DADANG DADANG Gunawan, Sandi Lulu Fatihatul Uyun Nurul Setiani Putri Yandika, Marvita Adelia Ramadhan, Muhammad Dhitya Rina Ambarwati Rosidawaty Rosidawaty S, Sugiono Sabina, Anida Adelia Septiani, Tanti Siti Fatimatul Zuhroh Sugiyono Sugiyono Ulinnuha, Nor Fatah