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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Accounting Journal of Binaniaga INOVATOR Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Kesatuan

Ilmiyono, Agung Fajar

Fakultas Ekonomi Universitas Pakuan

Author-ID : 887844

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SUBSEKTOR INDUSTRI FOOD AND BEVERAGES Ilmiyono, Agung Fajar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.297 KB)

ABSTRACTThis study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price

Pengaruh ROA, CR dan Quick Ratio terhadap Return Saham PT Astra Agro Lestari Tbk Periode 2007 - 2017 Ilmiyono, Agung Fajar
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Financial ratios are used to assess management performance in a period of reaching the target as determined. The purpose of this study is (1) to find out how much the partial influence of roa, cr and quick ratio have on stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. (2) to find out how much influence together returns on assets, current ratio and quick ratio to stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. The analytical method used in this study is descriptive statistics. Data was tested using E-Views 10. Partial testing with the t test gets the return on assets and the current ratio does not significantly influence stock returns. Whereas the quick quick ratio has a significant effect on stock returns. Simultaneous test results with f test, namely roa, cr and quick ratio together do not significantly influence stock returns.

PENGARUH PENGELUARAN PEMERINTAH BIDANG PENDIDIKAN DAN KESEHATAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA BARAT TAHUN 2016-2019 Sasongko , Hendro; Ilmiyono , Agung Fajar; Aldillah, Zhafira Huriya
JURNAL AKUNIDA Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda Bogor

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

Economic growth as an increase in community output caused by the increasing number of production processes without any changes in the methods or technology itself. There are four factors of economic growth, namely human resources, natural resources, capital formation, and technology. Government spending acts as capital formation as the provision of public facilities, but without these public facilities the private sector will not want to invest. The purpose of this study was to examine (1) The Effect of Government Spending on Education on Economic Growth in West Java Province (2) The Effect of Government Spending on Health on Economic Growth in West Java Province (3) The Effect of Simultaneous Government Expenditure on Education and Health on Economic Growth in West Java Province. This research was conducted in cities/districts in West Java Province in 2016-2019. The sample used in this study were 11 cities/districts. The sample was selected using purposive sampling method. This type of research is verification using the explanatory survey method, which is the method used to test the hypothesis. The data were tested using Eviews 8 with panel data model selection, classical assumption testing using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, panel data regression analysis, and hypothesis testing using t test, f test, and R2 test. Partial testing with the t-test shows that government spending on education is positive and has no significant effect on economic growth, this is due to the government's less than optimal effort in absorption budget allocations in West Java Province. Government spending in the health sector has a positive and significant effect on economic growth, so that the government's efforts have been maximized in the absorption of budget allocations in West Java Province. Simultaneous test results with the f test, namely government spending on education and health together have a positive and significant effect on economic growth in West Java Province.

QUO VADIS VILLAGE FINANCIAL MANAGEMENT: TRANSPARENCY VS ACCOUNTABILITY (CASE STUDY IN BOGOR DISTRICT) Rochman Marota; Agung Fajar Ilmiyono; Indah Setiarini Erganda
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 7 No. 1 (2021): JABM Vol. 7 No. 1, Januari 2021
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.7.1.223

Villages obtain their sources of income from original village income, transfers, and other income. Considerable income makes the village government demand to increase transparency and accountability along with the development of public sector accounting. However, transparency and accountability are still a problem for some villages. This study aimed to determine the effect of transparency and accountability on the financial management in 13 villages in Sukaraja District, Bogor Regency. The data were collected using a questionnaire distributed to 83 respondents, selected using the purposive sampling method. The data analysis methods included a validity test, reliability test, t-test, f-test, coefficient of determination test, multiple linear regression, normality test, heteroscedasticity test, and descriptive statistics. Partial testing with t-test showed that transparency had no significant effect on village financial management because some respondents answered that they disagreed. Therefore, it can be concluded that transparency had been implemented but not yet maximized. While accountability partially had a significant effect on village financial management, accountability had run well. Based on the simultaneous testing results with the f-test, transparency and accountability simultaneously positively affected village financial management. Keywords: village financial management, village government, transparency, accountability, multiple linear regression

EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR Retno Martanti Endah Lestari; Agung Fajar Ilmiyono; Jalaludin Al Mahali
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.

The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017 Agung Fajar Ilmiyono
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability

COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018 Agung Fajar Ilmiyono; Rima Auliyamartha Agustina
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.389

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

Identifikasi Dan Analisis Desa Tertinggal Di Wilayah Perbatasan Kabupaten Bogor Herman Herman; Dion Achmad Armadi; Agung Fajar Ilmiyono
INOVATOR Vol 11, No 2 (2022)
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7187

"AbstraksiSalah satu ukuran keberhasilan pembangunan desa diukur dengan pencapaian Indeks Desa Membangun (IDM), status keberhasilan dalam IDM tersebut dilihat dari 5 kategori yakni (1). Status desa sangat tertinggal, (2), Desa tertinggal (3), Desa berkembang (4), Desa maju dan (5), Desa mandiri. Desa-desa di daerah perbatasan sungguh memprihatinkan. Berdasarkan ukuran Indeks Desa Membangun (IDM) 2020 jumlah desa-desa di perbatasan yang memiliki status tertinggal dan sangat tertinggal sangat dominan. desa Wirajaya merupakan satu-satunya desa di Kecamatan Jasinga yang masuk pada kategori desa tertinggal dengan IDM tahun 2020 sebesar 0,5819. Pengambilan sampel dilakukan dengan pengambilan data pada seluruh aspek ekonomi, sosial dan lingkungan. Setiap indikator memiliki skor. Penetapan skor menggunakan metode Analitycal Hierarchy Process (AHP). Perhitungan indeks pada setiap dimensi dilakukan dengan metode skoring yang kemudian ditransformasikan menjadi sebuah indeks. Indikator kesehatan memiliki kontribusi terendah sebesar 0,57. Indikator ekonomi kontribusi terendah adalah indikator akses distribusi logistik sebesar 0,00. Indikator ketahanan lingkungan kontribusi terendah adalah indikator potensi rawan bencana sebesar 0,00..AbstractOne measure of the success of village development is measured by the achievement of the Village Building Index (IDM), the status of success in the IDM is seen from 5 categories, namely (1). The status of the village is very underdeveloped, (2), underdeveloped village (3), developing village (4), developed village and (5) independent village. The villages in the border areas are really worrying. Based on the size of the Developing Village Index (IDM) 2020, the number of villages on the border that have the status of being left behind and very underdeveloped is very dominant. Wirajaya village is the only village in Jasinga District that is included in the category of underdeveloped village with an IDM in 2020 of 0.5819. Sampling was carried out by collecting data on all economic, social and environmental aspects. Each indicator has a score. The scoring uses the Analytical Hierarchy Process (AHP) method. The index calculation for each dimension is carried out using a scoring method which is then transformed into an index. Health indicators have the lowest contribution of 0.57. Economic indikator the lowest contribution is the logistics distribution access indicator of 0.00. The environmental resilience index consists of 3 indicators, namely, environmental quality indicators, disaster-prone potential and disaster response. Of the three indicators, the lowest contribution is the indicator of disaster-prone potential of 0.00.."

PENGARUH LABA AKUNTANSI DAN TINGKAT SUKU BUNGA SBI TRHADAP HARGA SAHAM (Studi Kasus pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di BEI) Agung Fajar Ilmiyono
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Setiap perusahaan yang memiliki kemampuan untuk meningkatkan laba, cenderung harga sahamnya juga akan meningkat. Hal ini menunjukan bahwa terjadi kesenjangan antara teori dan data. Dan adanya ketidak konsistenan akan hasil akhir yang telah dilakukan oleh peneliti sebelumnyamengenai laba akuntansi dan tingkat suku bunga SBI, maka dari itu dengan adanya perbedaan tersebut mendorong peneliti untuk melakukan penelitian lanjutan dengan tujuan untuk mengetahui pengaruh laba akuntansi dan tingkat suku bunga SBI terhadap harga saham pada perusahaan propertydan real estate yang terdaftar di BEI tahun 2013-2017 baik secara parsial maupun simultan. Penelitian mengenai pengaruh laba akuntansi dan tingkat suku bunga SBI pada perusahaan subsektor property dan real estate yang terdaftar di BEI, dengan menggunakan data sekunder, dan metodepenarikan sampel menggunakan purposive sampling. Data diuji dengan menggunakan Eviews versi 10 dengan menggunakan uji regresi data panel dan uji hipotesis.Berdasarkan hasil penelitian uji statistik t menunjukan bahwa secara parsial laba akuntansi berpengaruh signifikan terhadap hargasaham. Dan secara parsial tingkat suku bunga SBI berpengaruh signifikan terhadap harga saham. Hasil penelitian uji F menunjukan bahwa laba akuntansi dan suku bunga SBI berpengaruh signifikan terhadap harga saham

BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES Agung Fajar Ilmiyono; Yohanes Indrayono; Hurriyaturrohman Hurriyaturrohman; Sharah Salsabila
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v15i1.3331

Taxes play a very important role as a source of state revenue. The existence of corporate obligations as corporate taxpayers results in the implementation of bookkeeping compiled based on General Provisions and Tax Procedures. The purpose of this study is (1) To explain the application of PSAK 46 regarding income tax accounting in large trading subsector companies listed on the Indonesia Stock Exchange. (2) To explain the application of the income tax laws to large trading subsector companies listed on the Indonesia Stock Exchange. (3) To explain the differences between commercial profits and fiscal profits after a fiscal reconciliation (correction) is made to a large trading subsector company listed on the Indonesia Stock Exchange (4) To explain the comparison of compliance rates of large trading sub-sectors listed on the Indonesia Stock Exchange in 2016 -2018 in the Income Tax ActThis research was conducted on large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016 -2018. Samples used in this study were 6 companies. Samples were selected using the purposive sampling method. The analytical method used in this research is descriptive non statistic which functions as an analyzer of the collected data.The results of the study show that in the large trading sub-sector companies that have been analyzed, there are parts of deductible expenses to be used as non-deductible expenses, there is a lot of reserve fund fertilization so that it cannot reduce fiscal profit and there are companiesthat have participated in tax amnesty so that they get a profit on tax that should be owed. Related to the phenomena presented in the background of the study, the tax revenue from the wholesale trade sub-sector is not only from Income Tax Article 22 Imports, but from aspects of costs that cannot reduce fiscal profits (nondeductible expenses) included in Article 9 of the Tax Law Income so that the more costs that cannot be reduced in fiscal profit, the greater the tax burden owed. After a comparison, the fiscal reconciliation of PT Lautan Luas Tbk is a company that meets the Income Tax Act regulations.

Co-Authors Agustina, Rima Auliyamartha Aldillah, Zhafira Huriya Andini Nurwulandari Annisa Tiaranti Dion Achmad Armadi Hendro Sasongko Heni Nelawati Herman, Herman Hurriyaturrohman Hurriyaturrohman Indah Setiarini Erganda Jalaludin Al Mahali Nurmala Ahmar Qania Tsany Putri Nurul Ulfah Retno Martanti Endah Lestari Rochman Marota Sharah Salsabila Suratno Suratno Tri Widyastuti Yohanes Indrayono Zulkifli Zulkifli

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