Browsing by Author "Fadjar, Achmad"

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    ACCEPTANCY OF APPLICATION AN INNOVATIVE MANAGEMENT ACCOUNTING SYSTEM, USER SATISFACTION AND CORPORATE SOUNDNESS LEVEL
    (2nd International Conference on Literature, Finance and Marketing (ICLFM'14) Kuala Lumpur (Malaysia), International Scientific Academy of Engineering & Technology, 2014-03-27) Fadjar, Achmad
    This study aims is to examine factors that affect corporate soundness level based on the hypothesis that there are significant acceptancy of application an innovative management accounting system on the corporate soundness level either partially or simultaneously through user satisfaction . In this study the analysis unit is the state-owned company (BUMN) in Strategic Industrial fields that are governed by Kepmen BUMN No. Kep-100/MBU/2002. BUMNIS which selected as the analysis unit of BUMNIS that domiciled in Bandung West Java province of Indonesia. The empirical test results indicate that there are significant influence by acceptancy of application an innovative management accounting systems on the corporate soundness level either partially or simultaneously through user satisfaction.
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    ANALYSIS OF EFFECTS OF RECEIVABLE TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY OF MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED IN THE INDONESIA STOCK EXCHANGE (ISE) FOR PERIOD OF 2015-2017
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Yanti; Sujaya, Fista Apriani; Fadjar, Achmad
    The aim of this research is to determine the receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this research is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this research is quantitative data. The source of the data in this research is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this research. The results of this research indicate that Receivable Turnover has an effect on profitability. While inventory turnover does not affect on profitability. The results of the research simultaneously indicate that Receivable Turnover and inventory turnover influence together on profitability.
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    ANALYSIS OF THE KNOWLEDGE AND ABILITY OF MSME ACTORS IN THE PREPARATION OF FINANCIAL STATEMENTS IN THE PANGALENGAN DISTRICT AREA
    (Widyatama University - WIBEST, 2021) Fadjar, Achmad
    In improving the economy and reducing the number of unemployed, MSMEs have a very large influence. However, there are still many problems that must be faced by MSMEs, one of which is a problem in financial management, especially in the use of knowledge and skills in preparing financial reports. The knowledge and ability of MSME actors is suspected to be a problem in this study. The purpose of this study is to determine the knowledge and ability of MSME actors towards the preparation of financial statements. This research method uses a quantitative approach with research that is survey research, namely by distributing questionnaires to respondents or MSME actors in the Pangalengan District. The objects in this study are MSME actors in the Pangalengan District with the number of respondents as many as 38 SMEs that meet the characteristics of SMEs. In this study, data collection was carried out by distributing questionnaires which were then analyzed using the multiple linear regression method.The results of the study prove that the knowledge and abilities of MSME actors affect the preparation of financial statements.
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    THE EFFECT OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON INFORMATION QUALITY AND ITS IMPLICATION ON MANAGER’S DECISION-MAKING ON STATE-OWNED ENTERPRISES (SOES)- STRATEGIC INDUSTRIES IN WEST JAVA PROVINCE
    (International Conference on Islamic Economics Management Accounting Business and Social Sciences (ICIEMABS)I, Fakultas Ekonomi dan Bisnis Universitas Padjajaran, STIE Ibnu Sina, APTISI, 2016-08-10) Subing, Hesty Juni Tambuati; Andari, Diah; Fadjar, Achmad
    Nowadays, decision-making pattern throughout State-Owned Enterprises (SOEs) is still less strategic, this has led to declining performance of SOEs, particularly in strategic industries. This declining performance causes a lot of SOEs-strategic industries in Indonesia are weak in achieving profit. The objective of this study was to measure whether the accounting information system affects the quality of information and its implications for decisionmaking of manager on SOEs-Strategic Industries in West Java province. This study was also trying to prove if the quality of information produced by the accounting information system has met the criteria or not, so it can be used as basis in the manager’s decision-making. In this study, the data used was primary data, so the author collected data by distributing questionnaires to SOEs-strategic industries in West Java province which is still in operation in 2016. Sampling technique used in this study was purposive sampling. Five samples of SOEs-strategic industries were obtained and the respondents were started from bottom line manager (supervisor) to middle line manager. The results showed that the variables of Accounting Information Systems (X) significantly affects the information quality (Z) as well as a significant impact on Decision Making (Y). The total effect of Accounting Information Systems (X) on the Information Quality (Z) and its implications for Decision Making (Y) is 20.5% and the remaining 79.5% is the influence of other factors that were not examined in this study.
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    THE EFFECT OF GCG, PROFITABILITY, AND LEVERAGE MECHANISM ON COMPANY VALUES IN MANUFACTURING THE FIRM LISTED ON BEI 2015-2017 PERIOD (Study on Manufacturing Firms Listed on BEI 2015-2017 Period)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Sari, Diana; Fadjar, Achmad; Nuryaman
    The company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. This study aims to prove the influence of Mechanisme Good Corporate Governance (GCG), Profitability, and Leverage Against Firm Value on Manufacture Companies Listed on IDX Period 2015-1017. The population in this study is the annual report of companies listed on the IDX period 2015-2017. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 113 manufacture companies. Data analysis techniques used in this study is multiple linear regression analysis. The method of analysis used in this study using multiple linear regression. The results of this study simultaneously indicate a significant influence between GCG, Profitability, and Leverage to Corporate Value. And partially show GCG proxied by using independent board of commissioners, the board of directors significantly influence the firm value. Profitability which proxied by using Return on Asset, Return on Equity and Leverage significantly influence the firm value. However, GCG which is proxied using managerial ownership, audit committe, and leverage shows no significant effect on firm value.
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    FACTORS THAT INFLUENCE DECISION MAKING THROUGH THE APPLICATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 2, 2020) Fadjar, Achmad; Sardjudin, Karhi Nisjar
    The role of management accounting information system (MAIS) is very important in providing the information needed by managers for decision-making in a company. To achieve the success of implementation of MAIS requires the management commitment and organizational culture. The purposes of this research are to analyze the influence of management commitment and organizational culture on the implementation of MAIS and that implication to the decision making. The method employed in this research is the descriptive and explanatory research one. The type of the data used is the primary ones, and the measurement scale used is the ordinal one. The data collection is conducted by using survey technique through the instrument of questionnaires that are distributed to the three-four-and-five-star hotels in the province of West Java, and the respondents involved are line manager. The validity and reliability are tested towards the questionnaires that have been collected. Then the data are converted within the interval scale. The data analysis is conducted both descriptively and inferentially with the assistance of the Weighted Mean Score and Path Analysis statistics respectively. The results of the research indicate both management commitment and organizational cultur influence managers’ decision making through the application of MAIS.
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    FINANCIAL PERFORMANCE GROWTH AND BOND RATING
    (Solid State Technology Volume: 63 Issue: 4, 2020) Fadjar, Achmad; Niki; Elga
    The purpose of this research is to studying and analyze the growth in financial performance and development of bond ratings, where bond ratings have decreased, especially in the 2017-2018 period. Bond ratings are important because they provide information regarding the probability of a company's debt failure. The method used in this research is descriptive and verification methods. The unit of analysis in this research is non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The results showed that the liquidity and leverage growth affects the bond rating but the profitability growth has no effect on bond ratings.
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    PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Andrianto, Muhammad Rizky; Fadjar, Achmad
    Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSR) terhadap agresivitas pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2015. Variabel independen dalam penelitian ini adalah pengungkapan corporate social responsibility (CSR) sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur menggunakan proksi effective tax rate (ETR). Penelitian ini mereplikasi penelitian yang dilakukan oleh Lanis dan Richardson (2012). Sampel penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2015. Sampel penelitian dipilih dengan metode purposive sampling dan diperoleh 17 perusahaan per tahun yang memenuhi kriteria. Total pengamatan dalam penelitian ini adalah 51 laporan tahunan perusahaan. Analisis dalam penelitian ini menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh positif dan tidak signifikan terhadap agresivitas pajak. Perusahaan yang memiliki tingkat pengungkapan CSR yang tinggi akan mengakibatkan perusahaan lebih agresif terhadap pajaknya.
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    PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP TINGKAT KESEHATAN PERUSAHAAN
    (Universitas Widyatama, 2012-03-27) Fadjar, Achmad; Al Kautsar, Muslim
    This research is aimed to discover whether Management Controlling System and Organization Culture influenced Toward Company’s Health Level on Strategically Industry of BUMN in Bandung City partially and simultaneously. It is related to a massive change in business field, hence the competition in any trade becomes developed global competition, the company was demanded to be ready with the global competition. The research design used analytical descriptive and verificative. Management Control System is a system used by management to control an organization activity in formulating management strategy, identifying strength, weakness, threat and opportunity which are not systematically organized, and then deciding a new strategy as a respond, on its implementation, Management Controlling System has a role to make sure each duty was accomplished effectively and efficiently. So is a good organization culture which expected to support and increases a maximum work. The conclusion of the result was Management Controlling System and organization culture gave significant effect toward company’s health level.
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    PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BUMN
    (Seminar Nasional Akuntansi dan Bisnis, Universitas Widyatama Bandung, 2012-03-27) Muslim Al Kautsar; Fadjar, Achmad
    In Indonesia, a phenomenon that occurs indicates that the performance of SOEs in general have not shown that optimal performance among many SOEs have low performance and management difficulties (SOE performance report, 2007). This study aims to analyze the effect of ownership structure and corporate governance of SOEs financial performance. The research was conducted on state-owned enterprises going public is headquartered in West Java which numbered as many as six state-owned enterprises in the period of 2009. The research has been done by using multiple linear regression statistical test showed that the ownership structure and corporate governance simultaneous positive effect on the financial performance of SOEs going public is headquartered in West Java with the influence of 78.3%. While partially showing ownership structure and corporate governance,each having a positive impact on financial performance.
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    PERTIMBANGAN AUDITOR DALAM MENGUMPULKAN BUKTl AUDIT TERHADAP PENDAPAT WAJAR TANPA PENGECUALIAN
    (Jurnal Bisnis Manajemen dan Ekonomi, Universitas Widyatama, 2009-09) Fadjar, Achmad; Firdaus, Hendra Fautina
    Audit evidence has a significant influence on the activities of the audit because the audit evidence was used as the basis for the auditor to issue a fairness opinion on the audited financial statements. In gathering audit evidence the auditor to consider many factors, including the factor of cost, time, data provider, the effectiveness of internal control, own knowledge gained auditor and qualifications of data providers. Unqualified opinion can be issued when the financial statements were presented with a complete, general standards met by the auditor, the materials are adequate and sufficient evidence has been collected, there are things that need explanation of the language and the financial statements have been prepared in accordance with general accepted accounting principles
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    THE EFFECT OF PROFITABILITY AND LEVERAGE ON AGGRESSIVENESS OF TAXES ON MINING SECTOR CORPORATES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018- 2020 PERIOD
    (Widyatama University - WIBEST, 2021) Fadjar, Achmad
    Aggressiveness of tax is an action taken by taxpayers whose purpose is actually simple, namely wanting to minimize the tax burden received either through corporate policy or maximize the efficiency of the tax received by maximizing the weakness of generally accepted tax rules in Indonesia. This study aims to determine the factors that affect aggressiveness of tax, namely profitability and leverage. The object of this research is Profitability, Leverage and Aggressiveness of tax in mining sector Corporates listed on the Indonesia stock exchange. Thepurposive sampling result in this study were 31 Corporates during the 2018-2020 period. The analytical technique used in this study is multiple regression analysis with data processing tools, namely SPSS. The results showed that Profitability and Leverage had an effect on Aggressiveness of Tax.
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    The Role of Internal Audit and the Implementation of Good Corporate Governance in Fraud Prevention
    (Widyatama University - WIBEST, 2021) Fadjar, Achmad
    The background of this research is that there are still many cases of fraud that occur either in the company or in the central/regional government. This study aims to determine whether and how much internal audit and the implementation of GCG play a role in preventing fraud at the West Java Provincial Inspectorate. The independent variable is internal audit and the implementation of GCG, while the dependent variable is fraud prevention. The research method uses the verification method. The research population is internal auditors, totaling 35 people at the Inspectorate of West Java Province. The sampling technique used non-probability sampling technique with saturated sample technique, so the sample amounted to 35 internal auditors at the West Java Provincial Inspectorate. The data analysis method used multiple linear regression analysis. The results of the study show that internal audit and the implementation of GCG have a positive and significant role in preventing fraud. In addition, the role of internal audit and the implementation of GCG in fraud prevention is 48.2%.
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    The Role of Internal Audit and the Implementation of Good Corporate Governance in Fraud Prevention
    (Widyatama University - WIBEST, 2021) Adliana, Oshi; Hendratmoko, Anggit Adhiya; Fadjar, Achmad
    The background of this research is that there are still many cases of fraud that occur either in the company or in the central/regional government. This study aims to determine whether and how much internal audit and the implementation of GCG play a role in preventing fraud at the West Java Provincial Inspectorate. The independent variable is internal audit and the implementation of GCG, while the dependent variable is fraud prevention. The research method uses the verification method. The research population is internal auditors, totaling 35 people at the Inspectorate of West Java Province. The sampling technique used non-probability sampling technique with saturated sample technique, so the sample amounted to 35 internal auditors at the West Java Provincial Inspectorate. The data analysis method used multiple linear regression analysis. The results of the study show that internal audit and the implementation of GCG have a positive and significant role in preventing fraud. In addition, the role of internal audit and the implementation of GCG in fraud prevention is 48.2%.
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    The Role of User Competence in the Implementation of Accounting Information Systems and Its Impact on the Quality of Accounting Information
    (Widyatama University - WIBEST, 2021) Fadjar, Achmad
    This research is a case study at PT Bersama Zatta Jaya because incorrect or incomplete information is still found from the accounting information system used by the company. The success of the implementation of information systems can be influenced by several factors including the competence of human resources. Information systems specialists who have the competence, skills and experience to manage the technical and behavioral aspects of information systems are the driving force for the success of high-quality information systems. This study aims to determine the effect of competence on the successful implementation of accounting information systems and their impact on the quality of accounting information. The objects in this study are competence, accounting information systems and the quality of accounting information at PT Bersama Zatta Jaya. Data collection techniques by distributing questionnaires with the number of samples in this study as many as 50 respondents using path analysis techniques with SPSS tools. The results of the study show that competence affects the success of the implementation of accounting information systems and accounting information systems affect the quality of accounting information