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All Journal Jurnal Riset Akuntansi Aksioma Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Rahmi Sri Ramadhani
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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RELEVANSI NILAI AKUNTANSI AKRUAL VERSUS KAS Muhammad Ali Fikri; Zuhrotul Isnaini; Rahmi Sri Ramadhani
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.98

Abstract

Value relevance specifically explains the relationship between the dependent variable, which is based on the price of a security, and the independent variable of accounting information. There are two common measurement methods used by investors to determine the value of accounting information, namely the profit and loss approach and the balance sheet approach which are both accrual-based. This study uses a qualitative approach, which employed respondents of lecturers of Capital Market subjects, Accountants/consultants, and members of the IAI of NTB Region. The results of the study generally states that the accrual approach has a small impact on changes in stock prices and different from the cash flow.
PRESUMPTIVE TAX PAJAK PENGHASILAN FINAL 1 PERSEN: MEMUDAHKAN ATAU MEMBERATKAN UNIT MIKRO KECIL MENENGAH Rahmi Sri Ramadhani; Baiq Anggun Hilendri L; Lalu Takdir Jumaidi
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.8

Abstract

The Government has issued Government Regulation No. 46 Year 2013 regarding Income Tax on Income from Business or Obtained Received Tax Payer. This government regulation set Income Tax (VAT), which shall be final on income received or accrued by the taxpayer with a gross turnover of certain restrictions. Consideration of the Government for the imposition of income tax at the rate of 1% of the circulation of business every month and final of MSMEs as stated in the explanation of the general PP 46 in 2013 is simplicity in tax collection, reduced administrative burden for both the taxpayer and the Directorate General of Taxation, and with regard to economic development and monetary. Imposition of final income tax means that after payment of income tax of 1% calculated on the gross income each month, the tax liability on such income has been considered complete and final. Judging from the concept of fairness in taxation (equity principle), the imposition of final income is not in accordance with justice because it does not reflect the ability to pay. This study aimed to determine the perception of MSMEs in West Lombok district Banyumulek related to the final income tax. The results showed that the imposition of final income tax rate of 1% of gross income tax authorities which are intended to facilitate the taxpayers in calculating the tax to be paid has not been fully accepted by the taxpayer SMEs Sentra pottery industry in Banyumulek. For them, the imposition of final income tax rate of 1% of gross turnover is only prioritize on the ease of taxpayers to calculate the tax payable, regardless of the side of fairness for taxpayers, since each taxpayer has a different number of dependents. Keywords: income tax (VAT), SMEs, 1% final rate.
PELATIHAN DESAIN KEMASAN (PACKING) DAN MANAJEMEN USAHA PILUS RUMPUT LAUT Salnida Yuniarti Lumbessy; Rahmi Sri Ramadhani; Nunik Cokrowati; Nanda Diniarti; Dewi Nur’aeni Setyowati
ABDIMAS UNWAHAS Vol 5, No 1 (2020)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v5i1.3333

Abstract

Pengembangan usaha pilus rumput laut di Desa Toya, Kecamatan Aikmel, Kabupaten Lombok Timur menghadapi permasalahan pada aspek produksi dan manajemen usaha. Pada aspek produksi, dimana proses pengemasan masih manual serta belum mencantumkan label dan merek dagang. Pada aspek manajemen usaha, dimana mitra belum menerapkan sistem perhitungan pendapatan dan pengeluaran arus kas. Untuk mengatasi permasalahan tersebut maka akan diberikan pengetahuan kepada mitra tentang desain kemasan (packaging) dan manajemen usaha. Metode yang diterapkan dalam kegiatan ini adalah metode presentasi melalui penyuluhan dan pelatihan tentang pengenalan bentuk dan desain packaging, serta pembukuan sederhana. Selanjutnya dilakukan diskusi dan evaluasi dengan mengamati hasil pelatihan, yaitu (1) mitra terlihat sangat antusias dan berdiskusi aktif, (2) mitra memiliki pengetahuan tentang label dan kemasan serta dapat menghasilkan label dan kemasan yang menarik bagi produk pilusnya, (3) mitra mampu mengelola keuangan dengan menyusun perencanaan keuangan dan pembukuan sederhana. Kata Kunci : desain, manajemen, packaging, pilus, rumput laut
THE ROLE OF FIRM SIZE AND INDUSTRY SENSITIVITY AS MODERATION IN THE RELATIONSHIP BETWEEN SUSTAINABILITY AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA Wahidatul Husnaini; Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani; Baiq Elly Martiana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p06

Abstract

The study investigates how firm size and industry sensitivity as moderators influence the relationship between sustainability and firm performance. Using a fixed effects Moderate Regression Analysis (MRA) on 1,406 firm-year observations of non-financial Indonesian public companies listed on the Indonesia Stock Exchange, that disclose sustainability information in their annual reports for the period 2010-2023, the study concludes that sustainability has a significant and positive impact on a firm's performance. However, firm size cannot moderate the relationship between sustainability and firm performance. Industry sensitivity has weaknesses in the relationship between sustainability and firm performance, which means firms are required to disclose more sustainability information due to higher risks. However, such disclosures often have a high cost and a negative impact on performance. The study supports legitimacy theory and advises regulators (like Indonesia's OJK) to implement sustainability disclosure rules gradually to avoid imposing excessive costs on firms in high-risk industries
ANALISIS PERILAKU BIAYA MAHASISWA Muhammad Ali Fikri; Siti Atikah; Rahmi Sri Ramadhani; Bq Anggun Hilendri L.; Tuti Handayani
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.22

Abstract

Penelitian ini bertujuan untuk menganalisis alokasi biaya yang dibelanjakan oleh mahasiswa semenjak mereka dilahirkan sampai dengan saat ini dipandang melalui perspektif akuntansi. Penelitian ini menjadi penting untuk dilakukan untuk memahami perilaku biaya yang dilakukan oleh seseorang. Sebagaimana diketahui biaya hidup terdiri dari biaya hidup primer dan sekunder, yang mana biaya primer merupakan pengeluaran pokok yang dihabiskan untuk dapat hidup secara normal, sedangkan biaya sekunder merupakan pengeluaran yang digunakan selain dari hidup secara normal menurut rata-rata perilaku manusia.Hasil analsis dari pengelompokan biaya tersebut dapat dilihat bahwa rata rata biaya yang paling besar dikeluarkan yaitu biaya lain-lain, dilanjutkan dengan biaya sekolah dan terakhir biaya entertain. Berdasarkan pengelompokan biaya, yaitu kelompok biaya rendah, kelompok menengah, dan kelompok biaya tinggi dapat dilihat perilaku biaya yang dikeluarkan oleh kelompok rendah dan menengah mengikuti perilaku biaya secara umum, yaitu urutan pengeluaran biaya terbesar dimulai dari biaya lain-lain, biaya sekolah, dan biaya entertain, kecuali untuk kelompok mengenagh ke atas memiliki perilaku biaya berbeda, yaitu mereka cenderung menghabiskan biaya entertain lebih tinggi dibandingkan biaya sekolah.
KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK Wahidatul Husnaini; Susi Retna Cahyaningtyas; Sapto Hendri BS; Rahmi Sri Ramadhani; Indria Puspitasari Lenap
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.27

Abstract

This study aims to examine the characteristics of governance as a stimulus of tax management. The sample of this study is all non-banking and finance companies that included in the Top 50 Publicly Listed Companies - Indonesia based on ASEAN version of Corporate Governance Scorecard and did not experience losses from 2015 – 2016. Based on those predetermined criteria, the study obtained 16 companies as sample of the study. The test results showed that only ETR and previous year Cash ETR had positive effect on tax management. Meanwhile, other variables sucha s coporate governance, the number of directors, the number of independent directors, the remuneration of the executive board and the BTD of the previous year were found to have no effect on tax management. Governance does not affect tax management due to corporate governance in Indonesia is still low so it needs improvement especially protection of shareholders
Co-Authors Baiq Anggun Hilendri L Baiq Elly Martiana Bq Anggun Hilendri L. Cahyaningtyas, Susi Retna Dewi Nur’aeni Setyowati Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lumbessy, Salnida Yuniarti Muhammad Ali Fikri Nanda Diniarti Nunik Cokrowati Sapto Hendri BS Siti Atikah Tuti Handayani Wahidatul Husnaini Wahidatul Husnaini Zuhrotul Isnaini