Article Per Year (5 Year)
p-Index From 2020 - 2025
1.733
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi
Adhitama, Fardinant
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Muhammad Farhan; Desri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.845

Abstract

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Abdul Bashir; Ichsan Hamidi
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Abstract

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
MEMAKNAI PENYUSUNAN DAN PELAPORAN AKUNTANSI PADA RUMAH SAKIT BLU (STUDI KASUS RSUP DR. MOHAMMAD HOESIN PALEMBANG) Fardinant Adhitama
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8797

Abstract

The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accounting reporting is governed by laws and regulations in the field of state finances to run a sound business practice, PSB (Public Service Board ) carry out two systems with two standards for the preparation and reporting of accounting in financial governance GAAP (Generally Accepted Accounting Principles) as the standard in the preparation and reporting of accounting for financial reporting BLU (Public Service Board) accrual-based and GAS (Government Accounting Standards) as standard in preparation and accounting reporting of the government agencies with cash toward accrual basis. This research was conducted to understand and interpret how the implementation of the preparation and reporting of accounting PSB (Public Service Board) at Dr. Mohammad HoesinHospital Palembang then figure out what are the problems encountered in the preparation of accounting and reporting, and how the decisions taken by Dr. Mohammad HoesinHospital Palembang in following up the problems that arise, this study is a qualitative research paradigm interpratif research with case study approach. The object of this research is part of the accounting department of Dr. Mohammad Hoesin Palembang with speakers Head of financial accounting along with the associated staff. Data analysis is done with data reduction, understanding and interpretation. The results of the study describes howthe process of preparation and accounting reporting that occurred at Dr. Mohammad Hoesin Hospital Palembang as the implementing agency of PSB (Public Service Board), researchers also found a lot of problems that arise in the preparation and reporting of accounting process on PSB (Public Service Board) governance of Dr. Mohammad Hoesin Hospital Palembang, then the results of this study explain the decisions taken by rational choice theory. Suggestion that is given in this study is that the central government may revise the regulation in the financial governance of PSB (Public Service Board) particularly regardingGeneralServices AgencyHospital.
Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia Media Kusumawardani; Sri Maryati; Fardinant Adhitama; Achmad Soediro; Muhammad Farhan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.929

Abstract

This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.
UNREVALING SHARIA COMPLIANCE Fardinant Adhitama; Achmad Soediro; Muhammad Farhan; Media Kusumawardani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17337

Abstract

This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs. 
Training of Cash Waqf Management on Da'i and Mubaligh Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Patmawati Patmawati; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
STRATEGI HUTANG AMAN DAN SYARIAH SERTA CERDAS DALAM MENYIKAPI PINJOL (PINJAMAN ONLINE) Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2364

Abstract

Pasca pandemi covid-19, beberapa usaha mengalami penurunan. Salah satu permasalahan pada Desa Muara Penimbung Ilir adalah sebagian masyarakat yang memiliki usaha kain songket membutuhkan dana tambahan namun belum memiliki pemahaman yang baik mengenai penambahan modal melalui hutang. Tujuan kegiatan pengabdian adalah memberikan informasi mengenai hutang, hutang syariah dan pinjaman online. Hutang dalam agama islam diperbolehkan namun dilakukan pada keadaan yang mendesak. Hutang sebaiknya juga dipertimbangan dengan matang mengenai kesehatan keuangan kedepan. Pengusaha sebaiknya mengetahui kapan waktu terbaik untuk memulai hutang, berapa komposisi hutang yang tepat pada usahanya. Hutang pada era financial technology sangat mudah didapat dengan pinjaman online. Namun perlunya pelaku usaha berhati-hati dalam menyikapi pinjaman online illegal yang tidak aman dan tidak terdaftar. Hasil dari kegiatan pengabdian ini adalah peserta lebih memahami dan dapat menyikapi hutang dengan penuh pertimbangan serta resiko dari pinjaman online illegal. Berdasarkan hasil dari monitoring dan evaluasi, kegiatan pengabdian memberikan dampak bagi peserta untuk cermat dalam berhutang, mampu menghitung kapan waktu yang tepat untuk berhutang, jumlah hutang yang ideal dalam usahanya dan peserta lebih yakin menghindari tawaran dari pinjaman online illegal.
ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA Achmad Soediro; Rasyid Redho; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.02

Abstract

Abstrak - Akuntansi Islam dan Dampak Psikologi RibaTujuan Utama - Penelitian ini bertujuan untuk menjelaskan bagaimana pengalaman dan perasaan manajemen yang mengalami fenomena riba dan bagaimana Islam menjelaskannya.Metode - Penelitian ini menggunakan metode wawancara dan analisis tematik. Sejumlah pihak yang aktif atau pernah bekerja di bank konvensional menjadi informan dalam penelitian ini.Temuan Utama - Para bankir Muslim mengalami fenomena psikologi yang terkait dengan psikologi fisiologis, kognitif, dan spiritual. Mereka mengalami gangguan pandangan dunia dan keterbelahan kepribadian. Setelah itu mereka merasa hanya mendapatkan istidraj.Implikasi Teori dan Kebijakan – Riba memiliki implikasi negatif pada sisi psikologi pelaku dan menjadi dalil aqli dari kebenaran Islam tentang riba. Pemahaman dan pengamalan sudut pandang Islam dan maqasid syariah yang utuh dapat menghindarkan dari “psikologi riba”.Kebaruan Penelitian – Penelitian ini menggali hikmah pengharaman riba dari sisi psikologi yang belum tereksplorasi sebagai jalam masuk kepada studi akuntansi keprilakuan Islam.Abstract - Islamic Accounting and the Psychological Impact of RibaMain Purpose - This study aims to explain the experiences and feelings of management who experience the phenomenon of riba and how Islam explains it.Method - This study uses interviews and thematic analysis. Several parties who are active or have worked in conventional banks become informants in this study.Main Findings - Muslim bankers experience psychological phenomena related to physiological, cognitive, and spiritual psychology. They experience worldview disorders and split personalities. After that, they feel they only get "istidraj".Theory and Practical Implications - Riba has negative implications on the psychological side of the offender and becomes the empirical argument ("dalil aqli") of the truth of Islam. A complete understanding and point of view of Islamic practice and maqasid sharia can prevent us from "riba psychology."Novelty – This research explores the wisdom of prohibiting riba from a psychological perspective that has not been explored as an entry point into the study of Islamic behavioral accounting.
The Effect Of Leverage, Independent Commissioners, and Audit Fees On Financial Statement Integrity With Audit Quality As Moderating Variable (Empirical Study on LQ45 Companies Listed on the Indonesia Stock Exchange in 2019 - 2023) Bobby Pratama; Fardinant Adhitama; Asfeni Nurullah
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/p7anb745

Abstract

This research has the main objective to provide special strategies that can be used to increase coffee sales, especially Beanspot. Various data shows that current coffee sales continue to increase, so it is very interesting to research what factors must be met to win the competition. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. By carrying out internal analysis consisting of 11 factors and external analysis consisting of 9 factors, the IFAS = 3,349 and EFAS = 3,262 were obtained. In the SWOT diagram, Beanspot is in quadrant III where the most appropriate strategy for Beanspot is stability / turn around or changing tactics. The main suggestion resulting from this research for companies is to focus more on improving the company's internal resources, especially human resources, so that when added to its strengths such as strong networks and competitive prices, Beanspot can dominate the market.
Co-Authors Abdul Bashir Asfeni Nurullah Bobby Pratama Budiman, Anton Indra Desri Yanto Ermadiani, Ermadiani HASNI YUSRIANTI Ichsan Hamidi Media Kusumawardani, Media Muhammad Farhan Muhammad Farhan Muhammad Farhan Patmawati Patmawati Rasyid Redho Soediro, Achmad Sri Maryati Tjandrakirana, Rina