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All Journal Jurnal Kompetitif EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Dinamika Ekonomi dan Bisnis Jurnal Abdimas Mandiri Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business Equivalent : Journal of Economic, Accounting and Management IJMA
Arifin, Firmansyah
Fakultas Ekonomi Dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGENALAN PERAN AKUNTANSI DAN PELATIHAN PENYAJIAN LAPORAN KEUANGAN SEDERHANA PADA IBU-IBU BADAN KONTAK MAJELIS TAKLIM ILIR BARAT I PALEMBANG Rifani Akbar Sulbahri; Yuni Rachmawati; Firmansyah Arifin
Jurnal Abdimas Mandiri Vol 2, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.162 KB) | DOI: 10.36982/jam.v2i1.456

Abstract

Pengabdian Masyarakat merupakan salah satu pilar Tri Dharma PerguruanTinggi, disamping dharma pendidikan dan pengajaran serta dharma penelitian. Pengabdian Kepada Masyarakat juga merupakan suatu media untuk menjembatani dunia pendidikan dengan masayarakat, dimana Perguruan Tinggi dihadapkan pada masalah bagaimana agar warga masyarakat mampu menghadapi tantangan lebih jauh kedepan di era globalisasi. Organisasi Ibu-ibu BKMT Kecamatan Ilir Barat I diharapkan dapat memberdayakan wanita untuk turut berpartisipasi dalam pembangunan Kecamatan Ilir Barat I pada khususnya dan Indonesia pada umumnya dengan  program pokok BKMT yaitu : Mengurangi masalah sosial, PKK, memberdayakan potensi ibu-ibu BKMT ilir Barat I Palembang, dan melakukan penyuluhan bidang pengembangan kelembagaan, dakwah, pendidikan, pelatihan, sosial, masyarakat, usaha, ekonomi, kesehatan, kerjasama dan humas terutama dalam membantu ekonomi keluarga sehingga lebih maju dan berkembang. Dalam pelaksanaan melakukan program kerja BKMT, Ibu-ibu BKMT Kec.Ilir Barat I Palembang sering menghadapi kendala dalam pembuatan laporan pertanggungjawaban dalam bentuk laporan keuangan bulanan maupun tahunan. Tujuan pengabdian ini adalah pemahaman tentang pentingnya akuntansi dalam kehidupan sehari-hari dan pengetahuan dan kemampuan menyajikan laporan keuangan sederhana bagi ibu-ibu BKMT Kecamatan Ilir Barat I Palembang, sehingga mereka bisa membuat laporan keuangan secara mandiri.Memberikan pelatihan pembuatan laporan keuangan sedarhana bagi Ibu-ibu BKMT Kecamatan Ilir Barat I Palembang guna meningkatkan kompetensi dan pemahaman mengenai tatacara pembuatan laporan keuangan sederhana yang pada akhirnya diharapkan Ibu-ibu BKMT Kecamatan Ilir Barat I nantinya dapat membuat laporan keuangan secara mandiri. Metode Penelitian adalah dengan menggunakan sistem workshop yaitu dengan menggunakan alat bantu seperti laptop dan LCD Proyektor serta di lanjutkan dengan sitem interaksi tanya jawab antara peserta dan narasumber.Kata kunci:  Laporan keuangan, Ibu-Ibu BKMT
PERAN AKUNTANSI DAN PEMASARAN DALAM MEMBANGUN KOPERASI SEKOLAH UNTUK MENINGKATKANKESEJAHTERAAN ANGGOTA KOPERASI SERTA MENUMBUHKAN ENTREPRENUER DI ERA MILENIAL Rifani Akbar Sulbahri; Yuni Rachmawati; Melia Frastuti; Yuni Adinda Putri; Firmansyah Arifin
Jurnal Abdimas Mandiri Vol 3, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.549 KB) | DOI: 10.36982/jam.v3i1.726

Abstract

ABSTRAKDalam upaya untuk menumbuhkan entrepreneur, edukasi ekonomi dan meningkatkan kesejahteraan anggota koperasi, siswa serta masyarakat sekitar melalui pendidikan non formal yaitu penambahan ilmu dan keterampilan dalam memanfaatnya potensi siswa, guru, pihak sekolah Tim Pengabdian mengadakan kegiatan penyuluhan di sekolah, masalah utama dari sekolah yaitu belum adanya koperasi sekolah serta belum adanya minimarket di lingkungan sekitar sehingga pihak yayasan sedang mengusulkan pendirian koperasi sekolah di lingkungan SMA Taruna Bangsa Palembang. Tujuan penelitian ini adalah untuk memberikan pemahaman akan pentingnya membangun koperasi sekolah untuk meningkatkan kesejahteraan anggota serta menumbuhkan jiwa entrepreneur. Kegiatan ini juga mengedukasi bagaimana akuntansi dan pemasaran dalam membentuk dan mengelola koperasi sekolah mulai dari memasarkan produk koperasi, hingga menyajikan laporan keuangan koperasi. Metode penelitian adalah dengan menggunakan sistem workshop, yaitu penyajian materi secara lugas dilanjutkan dengan sistem interaksi tanya jawab antara peserta dan narasumber. Para peserta khususnya kepala sekolah dan pengelola telah memahami manfaat dan peran koperasi, bagaimana memasarkan produk koperasi serta bagaimana pencatatan keuangan koperasi sesuai standar. Diharapkan SMA Taruna Bangsa Palembang bisa mendirikan koperasi di sekolah yang akhirnya dapat menghidupkan perekonomian sekolah dan masyarakat lingkungan sekitar.Kata kunci : Koperasi, Peranan Akuntansi, Peranan Pemasaran, Entrepreneur
PENGARUH FREKUENSI PERDAGANGAN SAHAM, NILAI PERUSAHAAN DAN TINGKAT KINERJA KEUANGAN TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN AGRIBISNIS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rifani Akbar Sulbahri; Firmansyah Arifin; Padriyansyah .
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.450

Abstract

The objective of this study was to find out and analyze the impact of financial performance against Stock of Return on Index Agri companies in Indonesia Stock Exchange period 2015-2017. The data were analyzed by using logistic regression analysis model. There were five variables in this research. Dependen variabel was Stock of Return is proxied. Independen variabel in this research was Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital stuctureThese results of logistic regression showed that the variabels Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital structure variable has no effect on stock of return on Index Agri companies in Indonesia Stock Exchange 2015-2017. This research give due consideration to the company's management to consider the financial governance of the company to generate earnings and stock of return. For investors can raise the level of profitability as the main indicator in determining investment decisions to maximize income from dividends on shares held and capital again. Keywords: Stock of Return, Frequency of Trading, Price Book Value,,Return on Assets, Return on Equity, Debt to Equity, Logistic Regression
PENGARUH OBJEKTIVITAS, TANGGUNG JAWAB DAN PENGALAMAN AUDITOR TERHADAP EFEKTIVITAS AUDIT INTERNAL Yuni Rachmawati; Firmansyah Arifin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.893

Abstract

This study aims to examine the effect of objectivity, responsibility and auditor experience on the effectiveness of internal audit. This study uses primary data in the form of questionnaires distributed to all SOE internal auditors in Palembang City. The number of samples collected and filled in completely according to the time limit was 34 respondents. This study uses the Structural Equation Model (SEM) Partial Least Square (PLS) approach using SmartPLS software. The results showed that the auditor's responsibility and experience variables had a positive effect on, while objectivity had no effect on the effectiveness of internal audits.Keywords: internal audit, objectivity, auditor experience, effectiveness
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements
PENGARUH FINANCIAL TARGET, PERGANTIAN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD DENGAN PERGANTIAN DIREKSI SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN INDONESIA Firmansyah Arifin; Yuni Rachmawati
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.989

Abstract

This study aims to determine the effect of Financial Target, Change in auditor with the change of directors as an intervening variable on Financial Statement Fraud. This study uses the theory of fraud pentagon. The approach used in this study is a descriptive quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. There were 29 companies selected. Data analysis in this study used the path analysis method. Based on the results of the study, it was found that the fraud pentagon theory has an effect on financial statement fraud, especially for auditor turnover in the banking industry listed on the Indonesia Stock Exchange. The high turnover of auditors in a company leads to higher indications of financial statement fraud.Keywords: Financial Target, Change in Auditor, Change in Director, Financial Statement Fraud, Fraud pentagon theory
Perencanaan Keuangan Pribadi: Bagaimana Mimpi Menjadi Tujuan Putra, Dimas Pratama; Firmansyah Arifin; Sulbahri, Rifani Akbar
Jurnal Pemberdayaan Masyarakat Vol 9 No 1 (2024): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i1.9228

Abstract

Many people wish to have healthy finances in which they are not under financial stress. However, due to a lack of understanding (financial literacy), many people can just dream and cannot plan healthy personal finances. Only 40% of residents in Palembang City's Sako District complete personal financial planning, as determined by a survey conducted by 100 persons. This community program seeks to educate participants on the necessity of personal financial planning and how to create personal financial statements to attain financial goals. The residential area in Sako District, Palembang City, has been designated as the target for community service (PKM) implementation. This research provides learning using mentoring and discussion methods. The results revealed an average of 20 Participants Financially stressless, 1 Participant Financially Stressed, 1 Participant Financially Shocked, and 1 Participant Financially stressfree. Thus, the average participant's basic financial condition is usually less stressful and worrying, but investment and protection are still minimal so they are worried about causing problems in the future.
PENGARUH BIAYA DISTRIBUSI TERHADAP PENJUALAN DENGAN MEDIASI BIAYA PROMOSI PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Perdana, Aprin; Mayasari, Rosalina Pebrica; Arifin, Firmansyah
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).311-324

Abstract

This study aims to analyse the effect of distribution costs on sales by mediating promotional costs. The population of this study is 14 automotive companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research samples were taken using purposive sampling techniques so that as many as 8 companies were obtained. The type of data used in this study is secondary data obtained from financial statements and annual reports. The analysis technique used in this study used multiple linear regression analysis and Sobel test with the help of SPSS version 26. The results showed that 1) Distribution Costs have a significant effect on sales; 2) Promotional costs affect sales; 3) Distribution Costs affect Promotional Costs; and 4) Promotional Costs Mediate the Effect of Distribution Costs on Sales. 
Visualizing Humans Contributions to Tax Complience Research: A Bibliometric Analysis Firmansyah Arifin; Nuri Annisa Fitri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1584

Abstract

Understanding the factors influencing taxpayer compliance with tax laws continues to be a focal point for many researchers. This study presents a bibliometric and visual analysis of tax compliance, particularly focusing on the research clusters related to tax compliance, covering studies published between 1977 and 2024 and indexed in the Dimensions database. The analysis aims to provide insights and guidance for future research in the field of tax compliance. A total of 500 studies on Tax Compliance were identified in the Dimensions database, with the majority being articles published in international journals. Australia, Austria, Canada, Italy, and the United States emerged as the most productive countries in terms of Tax Compliance publications. Additionally, a notable trend is the increasing number of multidisciplinary studies conducted by authors from various countries, particularly concerning human factors. This study recommends exploring multiple databases and refining future research through several clusters identified from these findings. Thus, researchers can gain a more comprehensive understanding of the complexity of Tax Compliance and the various clusters influencing it. The bibliometric mapping and visualization of Tax Compliance provide a foundation for advancing knowledge and promoting informed investigations in the field of human behavior regarding tax compliance
Bibliometric Review of Global Research on Sustainable Finance and Carbon Taxation Arifin, Firmansyah; Putra, Dimas Pratama
Journal of Enterprise and Development (JED) Vol. 6 No. 3 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i3.11666

Abstract

Purpose: Sustainable finance and carbon taxation represent a rich field of research. However, existing reviews are often constrained, offering piecemeal insights drawn from subsets of the literature rather than the entire body of work on these topics. To address this gap, this study seeks to comprehensively map the research dynamics surrounding carbon taxation and sustainable finance. By employing big data analytics and machine learning to analyze scholarly research, it explores the evolution of the field, assesses the impact of key publications, and examines collaborative efforts that drive innovation.Method: This study employs bibliometric methods, using R Studio software, to analyze publication data from 2020 to 2024. It identifies keywords, emerging trends, author collaborations, and contributions from various countries.Result: The findings reveal a significant increase in research on carbon taxation and sustainable finance, with China emerging as the largest contributor. The analysis also uncovers key trends in topics such as economic development and carbon dioxide emissions, which are central to global discussions. Furthermore, the findings emphasize the importance of international collaboration in tackling climate change and promoting economic sustainability. This study not only enriches academic literature but also offers valuable insights for policymakers, financial institutions, and other stakeholders addressing environmental and economic sustainability challenges.Practical Implications for Economic Growth and Development: This research offers valuable insights for policymakers to promote environmentally friendly economic growth strategies through carbon tax policies and sustainable finance initiatives.
Co-Authors Akbar Sulbahri, Rifani Basri, Hisbullah Fitri, Nuri Annisa Mayasari, Rosalina Pebrica Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Msy Mikial, Msy Muhammad Hidayat Nuri Annisa Fitri Nuri Annisa Fitri Padriyansyah Padriyansyah Perdana, Aprin Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rifani Akbar Sulbahri Rudy Hariyanto, Rudy Saggaf, Abdullah Yuni Rachmawati Yuni Rachmawati Zenever, Sisilia