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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Accounting Auditing and Business Jurnal Riset Bisnis dan Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ekuilnomi Jurnal Mandala Pengabdian Masyarakat Jurnal AbdiMas Nusa Mandiri Jurnal Sosial dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Inovasi Masyarakat Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia KREATIF: Jurnal Pengabdian Masyarakat Nusantara Khazanah Sosial Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Ikram, Syafrizal
Universitas Widyatama
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The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure Kapitan, Valendra Smaut; Ikram, Syafrizal
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.332 KB) | DOI: 10.24198/jaab.v2i2.22505

Abstract

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015.  Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure 
DISCLOSURE OF SUSTAINABILITY REPORTS: (Survey of BUMN & BUMD Banks Listed on the Indonesian Stock Exchange) Ikram, Syafrizal; Fadjar, Achmad; Rachman, Andry
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.12112

Abstract

The bank does not focus on profits but pays attention to the environment and social issues that lead to sustainable development. The Financial Services Authority (OJK) issued regulations regarding Technical Guidelines for Preparing Sustainability Reports. This research aims to determine the level of disclosure of sustainability reports in 2022 at state-owned banks and state-owned companies on the Indonesian Stock Exchange. The research method uses descriptive analysis, which describes the research object based on facts and then analyzes and interprets it. The research results on the level of disclosure of sustainability reports are very good, and show management's commitment to fulfilling disclosure obligations regarding environmental sustainability in economic, environmental, and social aspects. Companies need to improve and optimize programs such as environmentally friendly products, involvement of local parties with sustainable financial business processes, conservation, and biodiversity conversion efforts.
Implementasi Good Waqf Governance Pada Nazhir Wakaf Dalam Meningkatkan Ekonomi Umat Di Indonesia Suryana; Syafrizal Ikram
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2r3a5456

Abstract

Tujuan penelitian ini untuk menganalisis tata kelola wakaf (Good Waqf Governance) pada Nazhir wakaf dan menganalisis program - program pengembangan aset wakaf yang telah ditetapkan oleh Nazhir Wakaf dalam mengelola dan mengembangkan aset wakafnya dalam meningkatkan ekonomi umat di Indonesia. Sumber data kualitatif. Hasil penelitian menemukan masih ada lembaga wakaf yang belum menyediakan informasi - informasi yang dibutuhkan stakeholder, sumber daya manusia yang dimiliki masih bersifat seadanya, tidak sesuai dengan bidang keahliannya bahkan rangkap jabatan, masih ada lembaga wakaf yang tidak memiliki Standar Operating Prosedure (SOP) baik dalam penerimaan aset wakaf maupun dalam pengelolaan serta program pengembangan aset wakafnya. Nazhir yang menerapkan asas tata kelola mempunyai diversifikasi program pengembangan aset wakaf untuk meningkatkan ekonomi umat
The Influence of Organizational Culture, Organizational Structure, and Information Technology on Managerial Performance Adrian, Muhamad Iqbal; Ikram, Syafrizal
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2754

Abstract

Managerial performance is defined as one of the important factors in a company, because increasing managerial performance is expected to improve company performance. Managerial performance obtained by managers is also a factor that can be used to increase company effectiveness, managerial performance shows management's ability to carry out management functions which are business activities, which of course always involve decision making. This research aims to determine the influence of organizational culture, organizational structure and information technology on managerial performance. The type of data used in this research is primary data obtained from respondents' answers to a questionnaire submitted to winaya mukti university in bandung. the analytical method used is multiple linear regression analysis. data processing was carried out using spss version 22 for windows software with the spearman rank correlation analysis method. the research results show that organizational culture influences managerial performance, organizational structure influences managerial performance and information technology influences managerial performance.
PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Ikram, Syafrizal; Suryana, Suryana; Arnan, Sendi Gusnandar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 1 (2025): Periode April 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i1.5520

Abstract

Mosque-based sharia cooperatives are increasing in number in Bandung City. The problem faced by mosque-based sharia cooperatives is the limited capacity of human resources to prepare integrated and up-to-date sharia cooperative financial reporting. Many managers of sharia cooperatives do not have the skills to prepare financial reports based on sharia accounting standards needed to meet job demands. In addition, the lack of training programs is an obstacle to the ability of cooperative managers because training programs require costs for human resource development so that managers can meet the expected standards. Managers also have difficulty adapting to the development of accounting application technology, which can reduce the competitiveness of cooperatives in the business environment. This community service aims to provide management with knowledge about preparing financial reports that comply with standards and how to implement financial accounting for sharia cooperatives in the city of Bandung. The software used is Accurate. Accurate was developed with the aim of continuing to provide ease of financial recording with PSAK standards for various types of businesses from MSMEs to large companies. This activity was carried out by a group of lecturers from the Bachelor of Accounting study program at Widyatama University in collaboration with the economics sector of the Bandung City MUI and the mosque cooperative center. The implementation method is carried out in four stages, namely preparation, training, evaluation and reporting, and mentoring. The administrators of sharia cooperatives feel they have gained direct knowledge of the subject matter so they are able to prepare sharia cooperative financial reports based on sharia accounting standards.
PEMANFAATAN PROGRAM APLIKASI ACCURATE UNTUK ANALISIS LAPORAN KEUANGAN PADA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Syafrizal Ikram; Suryana; Sendi Gusnandar Arnan
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 6 No. 2 (2025): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v6i2.22753

Abstract

Koperasi syariah berbasis masjid di Kota Bandung semakin berkembang, namun menghadapi kendala utama dalam pemahaman laporan keuangan untuk menilai kondisi keuangan koperasi. Rendahnya kemampuan pengurus dalam menganalisis laporan keuangan, terbatasnya sumber daya manusia dengan latar belakang akuntansi dan keuangan syariah, serta minimnya pemahaman terkait akuntansi digital, khususnya penggunaan aplikasi Accurate, dapat memengaruhi keberlanjutan koperasi. Kegiatan pengabdian kepada masyarakat (abdimas) ini bertujuan melatih pengurus koperasi syariah berbasis masjid di Kota Bandung dalam memanfaatkan aplikasi Accurate untuk analisis laporan keuangan. Accurate merupakan perangkat lunak yang dikembangkan untuk memudahkan pencatatan dan analisis laporan keuangan sesuai standar PSAK, serta dapat digunakan oleh berbagai jenis usaha, dari UMKM hingga perusahaan besar. Program ini dilaksanakan oleh dosen Program Studi S1 Akuntansi Universitas Widyatama bekerja sama dengan bidang Ekonomi MUI Kota Bandung dan Pusat Koperasi Masjid (Puskopma). Metode pelaksanaan meliputi tiga tahap, yaitu persiapan, pelatihan, serta evaluasi dan pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan, pemahaman, dan keterampilan pengurus koperasi terkait penggunaan Accurate, serta respon positif terhadap pelaksanaan abdimas ini.
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Rachman, Andry Arifian; Ikram, Syafrizal; Fadjar, Achmad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Aini, Nadia Qurrota; Ikram, Syafrizal
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5247

Abstract

Keberadaan pajak dianggap menjadi beban yang mengakibatkan jumlah pendapatan ataupun keuntungan yang diterima berkurang sehingga ada indikasi untuk meminimalkan tagihan pajaknya. Beberapa strategi atau langkah yang mungkin akan dilakukan perusahaan dalam meminimalkan pajak yang dikenakan adalah dengan cara melakukan penghindaran pajak (tax avoidance) dengan usaha untuk mengurangi hutang pajak yang bersifat legal dengan mentaati aturan yang ada. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di BEI pada tahun 2021 sampai 2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling sesuai kriteria yang telah ditentukan. Jumlah sampel yang terkumpul sebanyak 52 perusahaan yang memenuhi kriteria sampel perusahaan manufaktur. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa profitabilitas, leverage, dan ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak (tax avoidance). Hal ini menunjukan bahwa profitabilitas, leverage, dan ukuran perusahaan tidak mempengaruhi tingginya kemungkinan perusahaan dalam melakukan tindakan tax avoidance.
Analisis Implementasi Penyusunan Laporan Keuangan Koperasi Syari’ah Berbasis Masjid Ikram, Syafrizal; Suryana, Suryana; Ali, Muhammad; Agustina, Ingrid Larasati; Apriliana, Tria; Hadi, Dudi Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.18073

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi penyusunan laporan keuangan pada koperasi syariah. problematika ekonomi saat ini yaitu kemiskinan, keterbelakangan, pengangguran, kesenjangan dan menjamurnya pelaku rentenir. MUI kota Bandung mendukung masyarakat mendirikan koperasi syariah sebagai solusi penguatan ekonomi masyarakat. Prinsip koperasi syariah dalam kegiatan usahanya harus halal, baik, bermanfaat bagi umat, serta tidak boleh mengandung unsur maysir, gharar dan riba. Objek penelitian adalah penyusunan laporan keuangan dengan survey pada koperasi syariah berbasis masjid di kota Bandung. Metode penelitian adalah deskriptif analisis, data yang digunakan yaitu data kualitatif yang disajikan dalam bentuk tulisan yang berasal dari data primer hasil observasi langsung, wawancara mendalam dan data sekunder. Hasil penelitian bahwa dalam praktik penyusunan laporan keuangannya Sebagian koperasi hanya mencatat transaksi kedalam buku penerimaan dan pengeluaran dan belum memiliki laporan keuangan. lainnya proses penyusunan laporan keuangan belum memenuhi kaidah perlakuan akuntansi yang baik, dan hanya berdasarkan kelaziman atau asumsi yang dimiliki para pengurus. Dan pemahaman tentang akuntansi, pengurus koperasi hanya sebatas tahu dan belum paham menyusun laporan keuangan sesuai dengan kaidal perlakuan akuntansi.
Pengaruh Pemeriksaan Pajak Dengan Model Compliance Risk Management (CRM), Kepatuhan Wajib Pajak Badan, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Cianjur Annam, Bhayu Chairul; Khoer, Ridwan Miftahul; Ikram, Syafrizal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232643

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak terhadap penerimaan pajak di KPP Pratama Cianjur. Metode teknik pengumpulan data menggunakan metode deskriptif dan metode verifikatif dengan Teknik sampling non-probability sampling dengan Teknik yang diambil yaitu sampling jenuh (sensus). Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan jenis data time series periode 2019-2021. Analisis data dilakukan dengan menguji model regresi dengan uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Berdasarkan hasil analisis dengan tingkat signifikansi 5%, menunjukan hasil bahwa secara parsial variabel pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak berpengaruh signifikan terhadap variabel penerimaan pajak. Secara bersama-sama semua variabel bebas yakni pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan dan penagihan pajak berpengaruh signifikan terhadap penerimaan pajak pada KPP Pratama Cianjur.
Co-Authors Achmad Fadjar Adha, Egi Nuansa Adrian, Muhamad Iqbal Agustina, Ingrid Larasati Aini, Nadia Qurrota Alhavid, Alhavid Andry Arifian Rachman Annam, Bhayu Chairul Bhayu Chairul Annam Dudi Abdul Hadi Dudi Abdul Halim Ermina Hidayanti Fadjar, Achmad Hadi, Dudi Abdul Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Kamia Achyuniasih Kunrat Kapitan, Valendra Smaut Khoer, Ridwan Miftahul Lestari, Aisah Dwi Mita Apriliyani MUHAMMAD ALI Muhammad Ali Murhaban Murhaban Murhaban Murhaban Opik Taufik Putri Milenia Hadiwianti Rachman, Andry Rachman, Andry Arifian Rahadian, Irhan Rahmawati, Maharani Putri Rendra Trisyanto Surya Ridwan Miftahul Khoer Sendi Gusnandar Arnan Sugiartiningsih Sugiartiningsih Suprihatin, Ade Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Tria Apriliana Tria Apriliana Tria Apriliana Tria Apriliana, Tria