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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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Accounting Auditing and Business Khazanah Sosial Jurnal Riset Bisnis dan Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ekuilnomi Jurnal Mandala Pengabdian Masyarakat Jurnal AbdiMas Nusa Mandiri Jurnal Sosial dan Teknologi Jurnal Inovasi Masyarakat Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ikram, Syafrizal
Universitas Widyatama
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Public Health Social Sciences Transportation Other

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The Influence of Book Tax Gap and Sharia-Compliant Tax Planning on Profit Persistence in Halal Consumer Goods Companies Listed on the Indonesian Stock Exchange Suprihatin, Ade; Adha, Egi Nuansa; Ikram, Syafrizal
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2362

Abstract

This study aims to determine the effect of Book Tax Gap and Tax Planning on Profit Persistence which is moderated by Profit Quality in Consumer Good Industry (Consumer Non-Clycicals) companies listed on the IDX in 2020. Data collection techniques use descriptive methods and verification methods with the sampling technique purposive sampling with the technique taken, namely determining the sample with certain criteria. The type of data used in this study is secondary data with data taken in the 2020 period. Data analysis was carried out by testing the regression model with the classical assumption test followed by hypothesis testing. Based on the results of the analysis with a significance level of 5%, it shows that partially the Book Tax Gap and Tax Planning variables have a significant effect on the Profit Persistence variable. The Book Tax Gap variable, which is moderated by the Profit Quality variable, has no significant effect on the Profit Persistence variable.
Pengaruh Pemeriksaan Pajak Dengan Model Compliance Risk Management (CRM), Kepatuhan Wajib Pajak Badan, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Cianjur Bhayu Chairul Annam; Ridwan Miftahul Khoer; Syafrizal Ikram
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.
Exports And Their Implications for The Position of Foreign Exchange Reserves in Indonesia 2005-2022 Muhammad Ali; Ingrid Larasati Agustina; Tria Apriliana; Syafrizal Ikram; Suryana Suryana; Dudi Abdul Hadi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/pa8p0d80

Abstract

The purpose of this study was to determine the effect of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves in Indonesia for the period 2005–2022. The discussion of this research relates to oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves. In this regard, the approach taken is theories related to the field. This research was conducted in Indonesia. This type of research is quantitative research. The data used in this study are secondary data of the time series type in the form of publications on oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves from 2005 to 2022 obtained from the Central Bureau of Statistics. The research method used in this study is the explanatory method. The data analysis technique in this study is descriptive analysis and multiple linear regression analysis. The results of this study partially show that there is no effect of oil and gas exports on the position of foreign exchange reserves, while non-oil and gas exports have an effect on the position of foreign exchange reserves. Simultaneously, it shows that there is an influence of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves.
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.
Co-Authors Achmad Fadjar Adha, Egi Nuansa Adrian, Muhamad Iqbal Agustina, Ingrid Larasati Aini, Nadia Qurrota 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 Mita Apriliyani Muhammad Ali MUHAMMAD ALI Murhaban Murhaban Murhaban Murhaban Opik Taufik Rachman, Andry Rachman, Andry Arifian 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