Tag: unikom

  • Auditor Rotation Impact on Auditor Independence and Its Implication on Auditor Performance

    Authors: Ely Suhayati, John Dilyard

    DOI: 10.15549/jeecar.v11i2.1632

    Abstract

    This research seeks to examine both the impact of auditor rotation on Auditor Independence and its consequences on Auditor Performance. The study employs descriptive and verification methodologies, utilizing path analysis and processing data through the SPSS program. Findings reveal that consistent auditor rotation positively influences Auditor Independence, leading to enhanced Auditor Performance. The study emphasizes the critical role of independence as the foundation of the auditing profession. Auditor rotation is deemed crucial in various countries, including Jordan and Libya. Auditor Performance serves as a metric, emphasizing the cultivation of unbiased attitudes, notably achieved through auditor rotation. This practice is essential to prevent the development of a special relationship between management and auditors stemming from prolonged engagements. The growing trust in public accounting services underscores the significance of maintaining independence in the auditing process. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    audit; auditor; independence; performance; rotation

    This article can be accessed at https://www.scopus.com/pages/publications/85190878116

  • Measuring the Risk and Return of Indonesia’s and United States Stock Index

    Authors: Herman S. Soegoto, Felicia Apsarini, Nazar Mustapa

    DOI: 10.15549/jeecar.v11i2.1701

    Abstract

    This research investigates the relationship between the returns of selected Indonesian and US stock market indexes and their risks so as to guide new investors on how to choose their investments wisely. A quantitative descriptive method was used using performance data from three Indonesian and three US stock indexes over ten years to calculate an average return. The Sharpe Index was used to measure each index’s risk. The results show that the average stock return for each index in the US is higher than the Indonesia indexes, while the level of risk in the US, on average, is lower. Investors are advised to invest in index categories with higher returns and low risk to increase the chance of gaining better returns while managing their risk to be as low as possible. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    return; risk; Sharpe Index; US, Indonesia


    This article can be accessed at https://www.scopus.com/pages/publications/85190888205

  • A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    Authors: Windi Novianti, Umi Narimawati, Godwin Ahiase, Panji Pramudhita

    DOI: 10.14453/AABFJ.V19I2.05

    Abstract

    This study investigates the relationship between financial knowledge capability and MSME performance in West Java, Indonesia, and explores the mediating role of digital marketing and intelligent financial technology. Structural equation modeling was utilized to analyze 375 MSMEs, revealing a significant impact of Financial Knowledge Capability on MSME’s performance. Moreover, the study finds that digital marketing and intelligent financial technology mediate this relationship positively, with digital marketing awareness of utilizing intelligent financial technology identified as a key determinant of MSME performance. This research shows that with efforts to improve the role of digital marketing effectively, MSMEs can increase their competitiveness in the market and grow their business significantly. Intelligent Financial Technology allows MSMEs to access financial services such as loans, payments, and investments more easily and quickly. It concludes that specific strategies can be implemented to maximize these contributions. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Digital Marketing; Intelligent Financial Technology; Knowledge Capabilities Financial; MSMEs Performance


    This article can be accessed at: https://www.scopus.com/pages/publications/105008248497

  • Financial Performance of Companies in a Stock Exchange Market

    Authors: Sri Dewi Anggadini, Asep Saepudin, Nelly Armeida, Abdurrauf Umar, Sari Damayanti

    DOI: 10.14453/AABFJ.V19I2.04

    Abstract

    This study focused on the percentage of return on assets in transportation companies listed on the Indonesia Stock Exchange between 2018 and 2022 to ascertain the impact of management ownership and independent commissioners on financial performance. Purposive sampling was the sample strategy, which involved selecting 75 annual financial statements from 15 transport companies. The analytical method utilized descriptive data analysis, complementing the classic assumption test as a prerequisite assessment. This ensured that the available data met the criteria for utilizing multiple linear regression equation models. The partial test results revealed that managerial ownership positively influences financial performance, while independent commissioners also have a positive impact. This study adds to our understanding of the variables and body of literature that support an organization’s financial performance as it implements multifaceted business practices that are aligned with environmental, social, and governance (ESG) principles. Moreover, it is crucial for assessing a company’s performance, as evidenced by the financial statement analysis. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Financial Performance; Independent Commissioner; Managerial

    This article can be accessed at https://www.scopus.com/pages/publications/105008122732

  • The Public Accounting Firm’s Audit Judgment

    Authors: Surtikanti, Dean Subhan Saleh, Haslina Hassan, Nanang Suryana, Inneke Sunarya

    DOI: 10.14453/aabfj.v19i3.10

    Abstract

    The assessment of audit reports issued by public accounting firms is problematic due to excessive uncertainty and caution when conducting audits. The research aim is to provide empirical evidence regarding the influence of work complexity and professional skepticism on audit judgment at Public Accounting Firms (KAP) in Bandung, which are registered with BPK RI. The population in this study consisted of 29 auditors from 13 Public Accounting Firms (KAP) in Bandung who were registered with BPK RI. The sample selected used a saturated sample, namely the entire population of 29 auditors from 13 public accounting firms (KAP) in Bandung. The analysis used is descriptive and verification analysis with quantitative techniques. The analysis model used is a multiple regression analysis model applied in the analysis. The results of hypothesis testing in this research prove that (1) Task Complexity has an effect on Audit Judgment, and (2) Professional Skepticism also has an effect on Audit Judgment. Other research evidence shows audit judgment factors, namely gender and audit obedience. Valuable findings in this research are that the complexity of the task and professional skepticism are determining factors in audit judgment. This research provides an important contribution for auditors in making judgments to produce audit opinions in accordance with the facts found in the audit process. Public accountants have a very important social role in relation to the duties and responsibilities complied with by auditors. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Audit Judgment; Professional Skepticism; Task Complexity

    This article can be accessed at https://www.scopus.com/pages/publications/105014827798

  • Directorate Administration UNIKOM Holds BNSP Training and Certification to Improve Human Resource Competency 

    Directorate Administration UNIKOM Holds BNSP Training and Certification to Improve Human Resource Competency 

    BANDUNG, UNIKOM – In an effort to strengthen the quality of human resources and ensure that the competency standards of educational personnel align with industry demands and national regulations, Universitas Komputer Indonesia (UNIKOM), through its Directorate of General Administration, organized a National Professional Certification Agency (BNSP) Training and Certification program on Saturday, February 21, 2026. The event was conducted online via Zoom Meeting. The training was attended by 39 educational staff members, comprising directorate staff, finance personnel, and representatives from study program secretariats, as part of the institution’s strategy to establish competency-based professional governance.

    The program commenced with an orientation session outlining the structure of the training and certification process. During this session, participants received comprehensive briefings on occupational competency standards, the scope of the certification scheme, and the technical procedures of the assessment. The training referred to standards established by the Badan Nasional Sertifikasi Profesi (BNSP), an independent body authorized to implement professional competency certification in Indonesia. Through this process, participants were prepared to meet measurable competency indicators in accordance with the Indonesian National Work Competency Standards (SKKNI). As a follow-up to the preparatory stage, the competency examination was conducted on Saturday, February 28, 2026. This assessment phase determined certification eligibility, during which participants were objectively evaluated by certified competency assessors based on their chosen certification scheme.

    Assoc. Prof. Dr. Agus Riyanto, S.T., M.T., CSBA., as Vice Rector II for Resources emphasized in his opening remarks, that the greatest investment of an educational institution lies not merely in infrastructure, but in the quality of its human resources. He stated that the program represents a strategic step in fostering UNIKOM’s work culture of Professionalism, Integrity, Quality, IT, and Excellence (PIQIE). He encouraged participants to engage seriously in the training, actively participate in discussions, and utilize the opportunity as momentum for self-development and performance improvement. He further expressed his expectation that UNIKOM’s educational staff, particularly those in human resources and finance, would gain a comprehensive understanding of nationally applicable competency standards and enhance both their technical and managerial capacities in accordance with institutional, directorate, and study program needs.

    In line with this vision, the Director of General Administration, Assoc. Prof. Dr. Adeh Ratna Komala, S.E., M.Si., CERA., conveyed her hope that the training and certification program would not only provide strategic benefits for the institution but also serve as a sustainable platform for competency development and the enhancement of professionalism among UNIKOM’s human resources.

    Meanwhile, Dr. Sri Lestari Prasilowati, M.A., serving as a BNSP Assessor, expressed her appreciation for the collaboration with UNIKOM, which is widely recognized as a leading institution. As a member of the Supervisory Board of ADPM-SDM, she affirmed their commitment to ensuring that the training was conducted optimally so that participants would gain a strong foundation to face the competency examination. By integrating training materials with participants’ practical experience in human resources and financial administration, she noted, the program aimed to strengthen professionalism and generate authentic, sustainable evidence of competency. She also conveyed gratitude for the trust extended by UNIKOM’s leadership and encouraged participants to engage actively and interactively throughout the program.

    Through this training and competency assessment initiative, UNIKOM reaffirms its commitment to developing internal competencies as a foundation for institutional strengthening, while supporting its vision of becoming a distinguished, professional, and competitive university at both national and global levels. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom

  • Directorate of Student Affair UNIKOM Holds 2026 ORMAWA PPK Socialization to Strengthen the Capacity and Competitiveness of Student Organizations

    Directorate of Student Affair UNIKOM Holds 2026 ORMAWA PPK Socialization to Strengthen the Capacity and Competitiveness of Student Organizations

    BANDUNG, UNIKOM – On Thursday, February 19, 2026, the Student Affairs Directorate of the Universitas Komputer Indonesia (UNIKOM) held an online socialization of the 2026 Program Penguatan Kapasitas Organisasi Kemahasiswaan (PPK ORMAWA) via Zoom Meeting. Also present at the event were UNIKOM Vice Rector I for Academic and Student Affairs, Prof. Dr. Hj. Umi Narimawati, Dra., S.E., M.Si., Director of Student Affairs Andrias Darmayadi, S.IP., M.Si., Ph.D., UNIKOM PPK ORMAWA Coordinator, Dr. Hj. Supriyati, SE., M.Si., Ak., CA., ASEAN CPA., CPI., CIAP., AMKI, and student affairs advisors, Student Activity Unit (UKM) advisors, as well as representatives of student organizations within UNIKOM.

    The Vice Rector for Academic and Student Affairs, Prof. Dr. Hj. Umi Narimawati, Dra., S.E., M.Si., in her opening remarks expressed her appreciation to the Directorate of Student Affairs for its consistency in overseeing the implementation of PPK ORMAWA. Prof. Umi also thanked the PPK ORMAWA Coordinator for continuously encouraging the creation of high-quality and competitive proposals to obtain funding from the Ministry of Research, Technology, and Higher Education.

    According to Prof. Umi, PPK ORMAWA is not just a funding competition, but also a strategic learning space for students to hone their academic, leadership, and social sensitivity skills. In addition, Prof. Umi also emphasized that competition at the national level is very tight, so it requires sincerity, discipline, and solid collaboration between faculty advisors and Ormawa. “What we should be proud of is not only when the proposal is funded, but also the process of struggle, the innovations produced, and the real impact felt by the community and the development of students,” she said.

    Meanwhile, UNIKOM Director of Student Affairs, Andrias Darmayadi, Ph.D., said that 2026 will be the fourth year of the PPK ORMAWA program since it began in 2022. He emphasized that this program is an important instrument in strengthening the capacity of student organizations while promoting sustainable village empowerment.

    He further explained that each year UNIKOM has demonstrated positive progress. Although funding was not secured in the previous year, the submitted proposals successfully passed the selection stage, indicating an improvement in quality. He therefore encouraged all student organizations to optimize their time and potential to reach the funding stage this year. He also stressed the importance of collaboration between Student Associations (Himpunan Mahasiswa/Hima) and Student Activity Units (UKM), which have been mapped according to their respective capacities. Such synergy is expected to produce comprehensive and applicable proposals under the guidance of competent academic advisors.

    The session continued with a presentation by the PPK ORMAWA Coordinator, Dr. Supriyati, who elaborated on the background, primary objectives, and regulatory framework of the 2026 PPK ORMAWA. The program constitutes a form of student organization development facilitated by the Directorate of Student Affairs (Belmawa) and higher education institutions, implemented through community service and empowerment initiatives.

    Dr. Supriyati explained that PPK ORMAWA aims to enhance the institutional capacity of student organizations, develop students’ hard and soft skills in an integrated manner, and foster tangible contributions toward the advancement of villages or urban communities in line with selected themes. The program also serves as a platform for cultivating transformational leaders capable of delivering solutions to various societal challenges.

    In 2026, several policy adjustments have been introduced. The number of topic options has been streamlined from 13 to 8 strategic themes. In addition, funding per sub-proposal has been adjusted from Rp 35,000,000 in the previous year to Rp 30,000,000 this year.

    Through this dissemination session, the Directorate of Student Affairs of UNIKOM expressed its hope that all student organizations will be able to develop innovative, solution-oriented, and sustainability-driven proposals, thereby enhancing their competitiveness at the national level while making meaningful contributions to society. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom

  • Strengthening Digital Transformation and Academic Mobility                                               UNIKOM Establishes International Cooperation with University of the Philippines Mindanao

    Strengthening Digital Transformation and Academic Mobility                                               UNIKOM Establishes International Cooperation with University of the Philippines Mindanao

    BANDUNG, UNIKOM – Universitas Komputer Indonesia (UNIKOM) officially established an international partnership with University of the Philippines Mindanao through the signing of a Memorandum of Understanding (MoU) held at the Office of the Konsulat Jenderal Republik Indonesia in Davao City, Philippines, and broadcast in a hybrid format via Zoom. The MoU marked an important milestone in strengthening academic relations between Indonesia and the Philippines, particularly in the fields of higher education, research, and technology-based innovation.

    The signing ceremony was represented by the Consul General of the Republic of Indonesia in Davao City, Agus Trenggono, who attended alongside officials of the Indonesian Consulate as a form of diplomatic support for enhancing higher education cooperation between the two countries. Also present online were members of UNIKOM’s leadership, including Adam Mukharil Bachtiar, S.Kom., M.T., Ph.D., as the Deputy Vice Rector IV, Dr. Senny Luckyardi, S.P., M.M. as the Director of the International Program, Irfan Dwiguna Sumitra, S.Kom., M.Kom., as the Director of PTDSI, Ph.D., Dr. Henike Primawanti, M.I.Pol,  as the Head of the Cooperation Division. From the University of the Philippines Mindanao, the event was attended by Chancellor Prof. Lyre Anni E. Murao and other university officials.

    In his opening remarks, Adam Mukharil Bachtiar, Ph.D., representing the Vice Rector IV for Digital Technology & ICT, International Program & Center of Excellence, Prof. Zainal Arifin Hasibuan, Ph.D., stated that Indonesia and the Philippines share historical, cultural, and regional ties as fellow Southeast Asian nations. This closeness, he noted, provides a strong foundation for strengthening academic collaboration that is responsive to global challenges and regional needs.

    “This MoU is not merely a formal document, but a strategic bridge to expand faculty and student mobility, develop joint research, and promote various interdisciplinary academic initiatives. This collaboration is expected to integrate regional potential with global knowledge networks to create sustainable impact,” he said.

    He further added that UNIKOM, as a higher education institution focusing on science, technology, innovation, and applied research, views this partnership as a concrete step toward strengthening institutional digital transformation and internationalization.

    In line with this, the Director of the International Program, Dr. Senny Luckyardi, expressed her hope that the MoU signing would not remain an administrative formality but would become a significant milestone for both institutions. She emphasized that the momentum opens opportunities for lecturers and education personnel to build closer, more productive, and sustainable collaboration. She also conveyed optimism that the partnership would be actively implemented through concrete programs providing tangible benefits for both parties.

    Meanwhile, the Consul General of the Republic of Indonesia in Davao City, Agus Trenggono, expressed his appreciation for the establishment of cooperation between UNIKOM and the University of the Philippines Mindanao. He underlined that higher education collaboration plays a strategic role in strengthening Indonesia–Philippines bilateral relations, particularly in science, technology, and innovation. According to him, inter-university cooperation reinforces people-to-people contact, which forms the foundation of long-term relations between the two countries. The Indonesian Consulate in Davao City also reaffirmed its commitment to supporting the implementation of the MoU’s follow-up programs in a concrete, sustainable, and mutually beneficial manner.

    Based on the agreed framework, the scope of cooperation includes student exchange programs that provide academic and cultural exchange opportunities to enrich global perspectives; faculty exchange programs to encourage collaborative teaching, curriculum development, and the sharing of expertise in innovative methodologies; and collaborative research aimed at advancing joint studies in various strategic fields contributing to scientific progress and social impact. In addition, other academic initiatives will be undertaken, including joint publications, international seminars, digital innovation, and institutional capacity-building programs.

    In this context, the University of the Philippines Mindanao, which promotes the Education 5.0 for Regenerative Futures framework, emphasizes the importance of education oriented toward sustainability, resilience, and inclusive development. This shared vision aligns with UNIKOM’s commitment to integrating technology and innovation to address global societal challenges.

    Through the signing of this MoU, both institutions expect to initiate a dynamic and productive partnership that will not only strengthen institutional capacity but also make a tangible contribution to the development of the Southeast Asian region. With a spirit of collaboration and shared responsibility, UNIKOM and the University of the Philippines Mindanao are optimistic that this synergy will produce flagship programs with broad impact for students, academics, and the wider communities of both countries. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom

  • Directorate of Student Affairs Unikom Holds Coordination Meeting to Strengthen Synergy Between Student Organizations and Advisors

    Directorate of Student Affairs Unikom Holds Coordination Meeting to Strengthen Synergy Between Student Organizations and Advisors

    BANDUNG, UNIKOM – On Tuesday, February 10, 2026, the Student Affairs Directorate of Indonesian Computer University (UNIKOM) held a Student Affairs Coordination Meeting in Room 4310, Campus I. The event was conducted in two sessions and aimed to strengthen the governance of Student Organizations (ORMAWA) while aligning work programs for the 2025/2026 academic year.

    The first session of the meeting was attended by Student Affairs advisors and advisors of the Student Activity Units (UKM). The second session continued with the chairpersons of Student Organizations (ORMAWA), including the heads of the Student Legislative (BLM), Student Executive Board (BEM), Student Associations (HIMA), and UKM for the period 2025–2026.

    The coordination meeting served as a strategic forum for the Student Affairs Directorate to convey information on the annual ORMAWA activity agenda and to reaffirm organizational administrative mechanisms. Topics discussed included room reservation procedures, activity funding proposals, correspondence management, and permits for both on- and off-campus activities.

    In addition to providing information, the event featured discussion sessions and exchanges of views between faculty advisors, student organization advisors, and the leadership of the Student Affairs Directorate regarding the dynamics of student organizations. The forum was also used to evaluate challenges faced by ORMAWA and to formulate collaborative solutions to improve the quality of mentoring and organizational performance.

    In his remarks, the Director of Student Affairs at UNIKOM, Andrias Darmayadi, S.IP., M.Si., Ph.D., emphasized the importance of careful planning in organizational management. He stated that every ORMAWA must have a clear annual work program so that each activity and competition has a measurable direction and purpose.

    According to him, the student period is a strategic moment to develop personal capacity through various positive activities such as committees, competitions, training, and other self-development programs. All of these activities are expected to be reported through the Student Activity Assessment System (SPAK) as part of a competency development record, which will become one of the requirements for final project registration. He further emphasized that this policy is not intended to burden students, but rather represents the institution’s effort to encourage balanced growth in hard skills and soft skills. Learning, he added, does not only take place in the classroom, but also through organizational experience and student activities.

    At the end of the event, the Student Affairs Directorate expressed hope for stronger collaboration between faculty advisors and ORMAWA, as well as the optimal use of funding and administrative time until the end of the period. Through focused and well-planned synergy, UNIKOM is committed to creating a productive, professional, and competitive student ecosystem. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom

  • Taekwondo Student Activity Unit of UNIKOM Wins Three Medals at ITN Open IX 2026, Sets Sights on National and International Stages

    Taekwondo Student Activity Unit of UNIKOM Wins Three Medals at ITN Open IX 2026, Sets Sights on National and International Stages

    BANDUNG, UNIKOMThe Taekwondo Student Activity Unit (UKM) of Universitas Komputer Indonesia (UNIKOM) has once again demonstrated its sporting excellence by securing three medals at the Institut Taekwondo Nusantara (ITN) Open IX 2026, held at the Gymnasium of Universitas Pendidikan Indonesia on February 14–15, 2026.

    The West Java provincial-level championship attracted more than 2,600 athletes representing 24 regional branches of Taekwondo Indonesia and hundreds of dojangs across West Java, making it one of the most competitive tournaments of the year.

    At the prestigious event, themed “Be The Champions,” the UNIKOM contingent claimed one silver medal and two bronze medals in the Senior category. This achievement reflects the consistency of the university’s athlete development programs and its strong commitment to supporting students’ talents and interests in sports. The medalists are as follows: Rahadi Aditia Mardani, Communication Science (Class of 2022) – Silver Medal (Senior Kyorugi Under 80 kg) ; Yusya Raditya, Informatics Engineering (Class of 2024) – Bronze Medal (Senior Kyorugi Under 68 kg) ; Nova Azzahra Putri, Visual Communication Design (Class of 2024) – Bronze Medal (Senior Individual Female Poomsae)

    The Institut Taekwondo Nusantara (ITN) Open IX 2026 featured two main categories: Kyorugi (sparring) and Poomsae (forms), conducted under official World Taekwondo regulations. The Kyorugi category emphasizes speed, strategy, and physical endurance in combat, while Poomsae focuses on technical precision, strength, and harmony of movement.

    Satria Indra Praja Persada, S.Ds., M.M., Advisor of the UNIKOM Taekwondo Club, expressed his pride in the athletes’ accomplishments. He stated that the success was the result of hard work, discipline, and unwavering determination throughout the preparation period.

    Preparations for the championship were carried out over approximately one month through an intensive training program involving all club members under the guidance of professional coach Rizal, who serves as instructor (sabeum). The training program concentrated on enhancing techniques, competitive strategies, and physical conditioning to face the highly competitive tournament atmosphere.

    Fahri, Vice Chair and Team Manager of the UNIKOM Taekwondo Club, emphasized that winning three medals serves as an initial motivation to aim higher. According to him, the achievement is the product of solid collaboration among athletes, coaches, and the institution’s full support. Moving forward, the UNIKOM Taekwondo Club is targeting participation in higher-level competitions, both nationally and internationally.

    The participation and achievements of UNIKOM’s student-athletes further reinforce the university’s commitment to fostering a campus environment that excels not only academically but also actively promotes character building, sportsmanship, and competitiveness through outstanding student activities. (Directorate of Hms & Pro)

    Translated by: Salma/DMUnikom