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PENGARUH EDUKASI, SOSIALISASI DAN PEMAHAMAN PERATURAN PEMERINTAH NO 46 TAHUN 2013 DAN NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK : Studi Empiris Pada UMKM Di Sentra Industri Tenun Kecamatan Ibun Kabupaten Bandung Dudi Sudirman; Edih A. Hamid; Achmad Subagdja; Iwan Setiawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of education, socializationand understanding of Government Regulation no. 46 of 2013 and No. 23 of2018 Against Taxpayer Compliance. The research method used in this researchis descriptive and verification method using a quantitative approach, where thedata obtained from the research sample is analyzed according to the statisticalmethod used and then interpreted rationally and accurately. Furthermore, it isanalyzed using correlation coefficient analysis, coefficient of determination,multiple regression and hypothesis analysis with t test and F test. The resultsobtained by the value of the coefficient of determination (R2) of 0.806 meansthat 80.6% of the taxpayer compliance variable can be explained by education,socialization and understanding of government regulation no. 46 of 2013 andNo. 23 of 2018, which can also mean that taxpayer compliance can beexplained by education, socialization and understanding of governmentregulation no. 46 of 2013 and No. 23 of 2018 has a strong effect on taxpayercompliance, it can also be interpreted that the influence of variables outside themodel or other factors is 19.4%. Based on the results of the hypothesis test, asignificance level of 0.000 was obtained when compared to an alpha of 0.05,the significance level is smaller than alpha, so the hypothesis can be accepted,meaning that there is an influence of education, socialization of tax regulationsand understanding of government regulations no. 46 of 2013 and No. 23 of2018 on taxpayer compliance in the SMEs of the Weaving Industry Center,Ibun District, Bandung Regency

ANALISIS PROFITABILITAS PETERNAKAN AYAM DENGAN KONSEP SYIRKAH (Studi Kasus di Kelompok Usaha Tani Muda Mandiri Kec. Panawangan Kab. Ciamis) Dudi Sudirman
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 1 No. 01 (2022): JOURNAL EKSPEKTASy
Publisher : Pendidikan Agama Islam STAIPI Persis Bandung

Penelitian dilakukan pada beberapa peternak ayam pola kerjasama wilayah Kec. Panawangan yang tergabung dalam Kelompok Tani Muda Mandiri. Jenis penelitian ini adalah penelitian kuantitatif. Pemilihan lokasi didasarkan pada pertimbangan bahwa berdasarkan data sekunder dari Dinas Pertanian Kab. Ciamis. Tujuan dari penelitian ini adalah untuk menganalisis rata-rata pendapatan dan margin keuntungan yang diperoleh dari pemeliharaan ayam pola kerjasama. Pengumpulan data dilakukan antara Januari 2015 hingga Februari 2018. Analisis kuantitatif dihitung berdasarkan total pendapatan, pendapatan, R/C ratio, BEP, ROI dan Payback Period (PBP). Berdasarkan hasil penelitian dapat disimpulkan bahwa kegiatan usaha pereternakan ayam dengan pola kerjasama sangan menguntungkan dan bisa mejadi solusi untuk mengurangi pengangguran. Nilai hitung rasio R/C, BEP dan ROI meningkat dari tahun ke tahun. Rata-rata nilai R/C ratio > 1 yaitu 1,1%. Rata-rata BEP, ROI dan PBP mengalami peningkatan dari tahun 2016 ke tahun 2017, sehingga usaha ayam pedaging mandiri dapat dinyatakan menguntungkan dan layak.

ANALISIS PROFITABILITAS PETERNAKAN AYAM DENGAN KONSEP SYIRKAH (Studi Kasus di Kelompok Usaha Tani Muda Mandiri Kec. Panawangan Kab. Ciamis) Dudi Sudirman
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 1 No. 01 (2022): JOURNAL EKSPEKTASy
Publisher : Pendidikan Agama Islam STAIPI Persis Bandung

Penelitian dilakukan pada beberapa peternak ayam pola kerjasama wilayah Kec. Panawangan yang tergabung dalam Kelompok Tani Muda Mandiri. Jenis penelitian ini adalah penelitian kuantitatif. Pemilihan lokasi didasarkan pada pertimbangan bahwa berdasarkan data sekunder dari Dinas Pertanian Kab. Ciamis. Tujuan dari penelitian ini adalah untuk menganalisis rata-rata pendapatan dan margin keuntungan yang diperoleh dari pemeliharaan ayam pola kerjasama. Pengumpulan data dilakukan antara Januari 2015 hingga Februari 2018. Analisis kuantitatif dihitung berdasarkan total pendapatan, pendapatan, R/C ratio, BEP, ROI dan Payback Period (PBP). Berdasarkan hasil penelitian dapat disimpulkan bahwa kegiatan usaha pereternakan ayam dengan pola kerjasama sangan menguntungkan dan bisa mejadi solusi untuk mengurangi pengangguran. Nilai hitung rasio R/C, BEP dan ROI meningkat dari tahun ke tahun. Rata-rata nilai R/C ratio > 1 yaitu 1,1%. Rata-rata BEP, ROI dan PBP mengalami peningkatan dari tahun 2016 ke tahun 2017, sehingga usaha ayam pedaging mandiri dapat dinyatakan menguntungkan dan layak.

Analysis of Company Bankruptcy Based on Cash Flow Statement at PT Visi Media Asia Tbk Sukanta, Tuntun Ariadi; Sudirman, Dudi
AL-IBANAH Vol. 10 No. 1 (2025): Journal Al-Ibanah
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/1banah.v10i1.491

This research entitled "Analysis of Company Bankruptcy based on Cash Flow Statement at PT Visi Media Asia Tbk" analyzes the possibility of the company bankruptcy using the cash flow statements in the period of 2018 until 2023. Utilizing a qualitative descriptive method and case study approach, the analysis focuses on seven financial ratios: In addition, from the balance sheet and income statement perspective, Current Liability Coverage Ratio (CLCR), Cash Flow Coverage of Interest (CFCOI), Operating Cash Flow Margin (OCFM), Operating Cash Flow Return on Total Assets (OCFROA), Quality of Earnings (QOE), Quick Ratio (QR), and Years Sales Growth (YSG) have been used. Significant liquidity issues and an inability to meet short-term liabilities seen with all ratios go down. Low CLCR and QR indicate difficulty of current liabilities to cover and CFCOI decline indicate debt interest payments worries. A negative YSG is related to a reduction in market competitiveness. The research concludes that PT Visi Media Asia Tbk should apply strategic measures such as debt restructuring and operational improvement, in order to mitigate risks bankruptcy and improve financial health, and in order to ensure future sustainability.

Analysis of Company Bankruptcy Based on Cash Flow Statement at PT Visi Media Asia Tbk Sukanta, Tuntun Ariadi; Sudirman, Dudi
AL-IBANAH Vol. 10 No. 1 (2025): Journal Al-Ibanah
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/1banah.v10i1.491

This research entitled "Analysis of Company Bankruptcy based on Cash Flow Statement at PT Visi Media Asia Tbk" analyzes the possibility of the company bankruptcy using the cash flow statements in the period of 2018 until 2023. Utilizing a qualitative descriptive method and case study approach, the analysis focuses on seven financial ratios: In addition, from the balance sheet and income statement perspective, Current Liability Coverage Ratio (CLCR), Cash Flow Coverage of Interest (CFCOI), Operating Cash Flow Margin (OCFM), Operating Cash Flow Return on Total Assets (OCFROA), Quality of Earnings (QOE), Quick Ratio (QR), and Years Sales Growth (YSG) have been used. Significant liquidity issues and an inability to meet short-term liabilities seen with all ratios go down. Low CLCR and QR indicate difficulty of current liabilities to cover and CFCOI decline indicate debt interest payments worries. A negative YSG is related to a reduction in market competitiveness. The research concludes that PT Visi Media Asia Tbk should apply strategic measures such as debt restructuring and operational improvement, in order to mitigate risks bankruptcy and improve financial health, and in order to ensure future sustainability.

The Effect of Murabahah Financing on Return on Assets: Evidence from a Sharia Rural Bank in West Java, Indonesia (2017–2023) Indah Tresna Ginarti; Endang Hendra; Dudi Sudirman
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 4 No. 1 (2025): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/d4ddes94

Islamic rural banks (Bank Pembiayaan Rakyat Syariah, BPRS) play a critical role in channelling Sharia-compliant financing to micro and small enterprises in Indonesia, with murabahah (cost-plus-margin sale) constituting approximately 60% of total financing. Despite this dominance, empirical evidence on the effect of murabahah financing on profitability at the individual BPRS level remains limited, particularly for smaller rural banks outside major metropolitan areas. This study examines the effect of murabahah financing on Return on Assets (ROA) at BPRS Amanah Rabaniah, a Sharia rural bank in West Java, over the quarterly period Q1 2017–Q4 2023 (n = 28). A quantitative explanatory design was employed, using secondary data from published financial statements. Three analytical procedures were applied: classical assumption tests (normality, autocorrelation, heteroscedasticity), simple linear regression, and the t-test for coefficient significance. Results show a moderate positive correlation (R = 0.508) between murabahah financing and ROA, with the regression coefficient statistically significant (β = 4.121 × 10⁻⁵, t = 3.007 > t-table 1.701, p = 0.006). The coefficient of determination (R² = 0.258) indicates that 25.8% of ROA variation is explained by murabahah financing, with 74.2% attributable to other factors including musyarakah financing, operational efficiency, and non-performing financing ratios. The findings confirm that murabahah financing exerts a positive and significant effect on BPRS profitability but is not the sole determinant, highlighting the importance of portfolio diversification and cost management for sustainable financial performance

Analisis Penggunaan Tiktok Sebagai Media Promosi Dalam Persepsi Pelaku Umkm Sepatu di Desa Campaka, Kecamatan Cimaung, Kabupaten Bandung: Analysis of the Use of TikTok as a Promotional Medium in the Perceptions of Shoe SME Operators in Campaka Village, Cimaung Subdistrict, Bandung Regency Ervina Tasani; Dudi Sudirman; Fajar Sulaiman
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 4 No. 2 (2025): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/cjrw4f57

The advancement of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize social media, particularly TikTok, as a means of product promotion. This study aims to analyze the use of TikTok as a promotional medium and the perceptions of MSME footwear entrepreneurs in Campaka Village, Cimaung Sub-district, Bandung Regency, focusing on three business owners Zapato Official, Azfiq27, and Military Boots Berkah Store who operate within the same product ecosystem yet achieve different sales outcomes. This study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the interactive model of Miles and Huberman, comprising data reduction, data display, and conclusion drawing. Data validity was examined through technique triangulation. The results show that all three MSMEs utilize four main TikTok features content marketing, live streaming, TikTok Ads, and affiliate marketing in an integrated manner to expand market reach and increase sales. The entrepreneurs hold a positive perception of TikTok as an effective promotional platform, despite facing challenges such as algorithm changes, price competition, capital requirements, and platform administrative costs. These findings indicate that promotional success is determined not only by shared product sources, but also by how entrepreneurs interpret and implement promotional strategies based on their individual perceptions

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