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Menampilkan 1–10 dari 14 artikel
Determinants of Audit Quality: The Role of Auditor Independence, Competence, and Professional Ethics in Public Accounting Firms in Indonesia
Tommy Kuncara
; Poso Nugroho
; Fera Riske Anggita
International Journal Multidisciplinary Science (IJML)
Vol 5
, No 2
(2026)
Audit quality has become an increasingly critical issue in maintaining public trust in financial reporting, especially in Public Accounting Firms in Indonesia. Several audit failure cases in corporate financial statements indicate that auditors do not always succeed in detecting material misstatements effectively. This condition raises concerns regarding the role of auditor independence, competence, and professional ethics in ensuring reliable audit outcomes. Therefore, this study aims to analyz...
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Edukasi Literasi Keuangan Digital bagi Siswa Sekolah Dasar melalui Pengenalan Uang Elektronik dan Keamanan Bertransaksi
Tommy Kuncara
; Nia Yuningsih
; Budhi Sriyono Prasetyo
; Eko Aprianto Nugroho
; Abdul Muchlis
Jurnal Abdi Masyarakat Multidisiplin (JAMMU)
Vol 5
, No 2
(2026)
The development of digital payment systems has increasingly exposed elementary school students to electronic money cards, digital wallets, and QR-code payments through their families and everyday experiences. However, familiarity with payment technology is not always accompanied by an adequate understanding of digital balances, personal-data protection, and transaction security. This community service program aimed to improve elementary school students’ digital financial literacy through the int...
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AUDIT ANALYTICS OF MULTI-ASSET INVESTMENTS IN BITCOIN, GOLD, AND STOCKS DURING 2022–2024: FINANCIAL REPORTING, RISK, AND GOVERNANCE PERSPECTIVES
Tommy Kuncara
; Fera Riske Anggita
International Journal Management and Economic (IJME)
Vol 5
, No 1
(2026)
Multi-asset allocations combining Bitcoin, gold, and stocks have become increasingly common, yet they raise heightened challenges for financial reporting reliability, downside-risk communication, and governance assurance because these assets differ in volatility, custody mechanisms, and valuation evidence chains. Objective: This study aims to develop and apply a multi-asset investment audit perspective for Bitcoin, gold, and stocks over 2022–2024 by integrating market-risk evidence with financia...
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ECONOMIC UNCERTAINTY AND AUDITORS’ PROFESSIONAL SKEPTICISM: AN EMPIRICAL STUDY AMIDST GLOBAL VOLATILITY
Tommy Kuncara
; Rini Dwiastutiningsih
International Journal Management and Economic (IJME)
Vol 4
, No 2
(2025)
In times of economic instability, auditors face increasing challenges in maintaining professional judgment and audit quality. This study investigates the relationship between perceived economic uncertainty and auditors’ professional skepticism, while also examining the moderating role of self-efficacy and the mediating role of client pressure. Using a quantitative approach, survey data were collected from 100 external auditors across public accounting firms in Indonesia. The results of regressio...
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The Socioeconomic Impact of Online Gambling on Economic Stability in Indonesia: A Policy-Oriented Analysis
Sudaryono, Sudaryono
; Poso Nugroho
; Tommy Kuncara
International Journal Multidisciplinary Science (IJML)
Vol 4
, No 2
(2025)
The rapid rise of online gambling in Indonesia has created widespread concern due to its significant economic and social consequences. Despite being illegal, the accessibility and growth of digital platforms have made online gambling increasingly prevalent, with transaction values estimated to have reached IDR 327 trillion by 2023. This study aims to examine the socioeconomic impact of online gambling on household financial stability, labor productivity, and consumption behavior, as well as to a...
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ANALYSIS OF WEST JAVA PROVINCE GOVERNMENT REGIONAL REVENUE BUDGET REALIZATION DURING THE PANDEMIC AND AFTER THE PANDEMIC 2020-2023
Tommy Kuncara
; Rini Dwiastutiningsih
; Poso Nugroho
; Bayu Nurdiansyah
International Journal Multidisciplinary Science (IJML)
Vol 3
, No 3
(2024)
The aim of this research is to analyze the Regional Revenue and Expenditure Budget (APBD) of the West Java Provincial Government during the COVID-19 pandemic period and after the pandemic, namely 2020, 2021, 2022 and 2023. This analysis is to understand how the pandemic affects regional financial management and strategies -the strategy implemented by the West Java Provincial Government in facing global economic challenges. This study uses descriptive quantitative methods with secondary data anal...
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ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE GOVERNMENTS OF THE CITY OF BEKASI AND THE CITY OF SURABAYA BEFORE AND AFTER COVID-19
Tommy Kuncara
; Pargomgoman
; Rini Dwiastutiningsih
International Journal Management and Economic (IJME)
Vol 3
, No 2
(2024)
The aim of this research is to analyze the comparative financial performance of two institutions government in the four main financial years, namely 2019, 2020, 2021 and 2022. This analysis is to understand how the pandemic has impacted several aspects of financial performance, such as income, budget expenditure, deficit, etc. This study uses a descriptive quantitative method by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity...
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PENGABDIAN MASYARAKAT KEMAMPUAN SPEAKING BERDASARKAN ILMU LANGUAGE SKILL
Felisia, Raden Roro Shinta
; Tommy Kuncara
; Wisnu Sukma Maulana
; Nia Yuningsih
; Andre Pratama Adiwijaya
; Immi Fiska Tarigan
Jurnal Abdi Masyarakat Multidisiplin (JAMMU)
Vol 3
, No 1
(2024)
Latar belakang pengabdian kepada masyarakat ini berakar dari kebutuhan untuk meningkatkan kemampuan speaking berdasarkan Ilmu Language Skill. Kerjasama antara Universitas Gunadarma dan Asosiasi Dosen Muda Indonesia (ADMI) bertujuan memberikan kontribusi positif kepada masyarakat melalui pengenalan dan pengembangan kemampuan speaking. Tujuan utama kegiatan ini adalah untuk membantu masyarakat, khususnya di kota Bekasi, dalam menguasai kemampuan speaking yang dapat digunakan dalam pekerjaan maupun...
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ANALYSIS OF BANK HEALTH LEVELS USING THE RGEC METHOD AT PT BANK PERMATA TBK
Tommy Kuncara
; Rini Dwiastutiningsih
International Journal Multidisciplinary Science (IJML)
Vol 2
, No 3
(2023)
This research aims to find out the health level of Bank Permata. The type of research used is descriptive research with a quantitative approach. The variables used are Risk Profile which is measured by the NPL and LDR ratio, Good Corporate Governance (GCG) which is measured through self-assessment results, Earnings which is measured through the ROA ratio, and Capital which is measured through the CAR ratio. PT Bank Permata was included in composite rating category 1, which reflects the bank's ve...
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PENGARUH PROFITABILITAS, LEVERAGE DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Sukmono, Sigit
; Tommy Kuncara
; Immi Fiska Tarigan
; Alim Rahman Hakim
Jurnal Ilmiah multidisiplin
Vol 2
, No 03
(2023)
Audit delay merupakan lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku hingga tanggal diterbitkannya laporan audit. Audit delay digunakan sebagai salah satu indikator penting yang dipakai oleh investor untuk menilai suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan reputasi Kantor Akuntan Publik terhadap audit delay. Profitabilitas pada penelitian ini diukur dengan return on asset (ROA). Leverage diukur dengan dengan...
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