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All Journal Jurnal Ilmiah Akuntansi dan Bisnis El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Policy & Governance Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Social Entrepreneurship Theory and Practice
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Penyediaan Barang Milik Negara Berbasis Biaya Kepemilikan Total Rokhmat Taufiq Hidayat; Resi Ariyasa Qadri
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1058

Abstract

The procurement of government fixed assets in the form of buildings, business vehicles, and others has not taken into account the entire costs associated with the purchase of fixed assets. The total cost of ownership scheme offers a concept that takes into account the entire costs associated with the purchase, use, maintenance, and disposal of assets.This study aims to develop a conceptual model based on the assumption that the total cost of ownership can be used by the government in implementing fixed asset capital spending. Through this research it is hoped that the government can improve the efficiency of procurement of fixed assets through the implementation of the total cost ownership scheme.The method used in this study is the method of literature study by collecting some of the previous research results related to the theory and practice of total cost ownership. The resulting insights from the previous study were then analyzed using theme analysis for abstraction, thus generating a conceptual model of total ownership cost for the procurement of government fixed assets. The result of this study is a general model proposal for the assessment of total cost of ownership which includes a calculation of the total cost associated with the goods to be purchased by the government at each stage of decision-making, from the search and selection stages to the end of the term
Pendampingan Penyusunan Pedoman Perpajakan Bagi Entitas Penyedia Air Bersih di Kota Bekasi Resi Ariyasa Qadri; Asqolani Asqolani; Rizqi Haniyah
Intervensi Komunitas Vol 1 No 2 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v1i2.642

Abstract

pengabdian kepada masyarakat ini dilakukan karena entitas mitra memiliki ketergantungan terhadap satu pegawai yang menguasai seluk beluk terkait mekanisme pemungutan Pajak Pertambahan Nilai. Hal tersebut yang kemudian mendorong entitas mitra untuk menerbitkan surat permintaan pendampingan penyusunan pedoman perpajakan kepada Politeknik Keuangan Negara STAN. Dilatarbelakangi oleh alasan tersebut, kegiatan ini ditujukan untuk memberikan pendampingan kepada entitas penyedia air bersih di Kota Bekasi dalam menyusun pedoman pemungutan pajak pertambahan nilai. Metode pelaksanaan kegiatan ini dilakukan dengan melakukan rapat pendahuluan, kemudian diikuti dengan beberapa rapat lanjutan guna memperoleh pemahaman menyeluruh terkait praktik pemungutan Pajak Pertambahan Nilai di bidang penyediaan air bersih di Kota Bekasi. Kegiatan penelaahan literatur dilaksanakan untuk memperkuat pemahaman dalam melaksanakan kegiatan pendampingan. Kegiatan selesai dilakukan dengan baik sehingga menghasilkan pedoman pemungutan Pajak Pertambahan Nilai yang dapat dijadikan acuan oleh entitas mitra dalam melakukan penyerahan Barang Kena Pajak/Jasa Kena Pajak, penerbitan faktur pajak keluaran, dan pengkreditan pajak masukan di bidang penyediaan air bersih.
Pelatihan melalui Web Seminar tentang Kiat dan Motivasi Penulisan Artikel Hasil Penelitian pada Jurnal Ilmiah Amrie Firmansyah; Resi Ariyasa Qadri; Amardianto Arham
Intervensi Komunitas Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v2i1.763

Abstract

Kegiatan ini merupakan kegiatan pengabdian kepada masyarakat yang bertujuan untuk memberikan motivasi dan pelatihan penulisan artikel jurnal yang layak untuk dipublikasikan pada jurnal ilmiah baik nasional maupun internasional. Kegiatan pelatihan ini dilakukan melalui Web Seminar karena kondisi pandemi Covid-19 yang tidak memungkinkan untuk pelaksanaan pelatihan secara konvensional. Penyelenggara kegiatan ini adalah Jurusan Akuntansi Politeknik Keuangan Negara STAN di Tangerang Selatan, Banten. Kegiatan ini diikuti oleh dosen, mahasiswa, dan pegawai-pegawai dari seluruh Indonesia yang memiliki minat dalam bidang penulisan dan publikasi artikel ilmiah. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri atas beberapa tahap. Tahap pertama adalah tahap perencanaan melalui diskusi dengan pihak penyelenggara terkait dengan tujuan dan manfaat dari pelaksanaan kegiatan, penyusunan materi, serta diskusi internal Tim seputar materi. Tahap kedua adalah penyampaian materi dan diskusi melalui Web Seminar yang dilakukan dengan aplikasi Zoom. Tahap ketiga adalah diskusi lebih lanjut secara online dengan peserta-peserta yang masih membutuhkan penjelasan tambahan mengenai materi yang telah disampaikan. Berdasarkan feedback yang diberikan oleh para peserta, kegiatan ini sangat bermanfaat bagi peserta dan dapat memotivasi peserta dalam meningkatkan pengetahuan yang harus dimiliki oleh para penulis artikel hasil penelitian agar karyanya layak dipublikasikan pada jurnal ilmiah baik di tingkat nasional maupun tingkat internasional.
UNBOXING “ICBP” BUSINESS DURING PANDEMIC: HAS PRICE REFLECTED ACCOUNTING INFORMATION? Tangguh Bakit Prastyawan; Asqolani; Resi Ariyasa Qadri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.099 KB) | DOI: 10.20473/jraba.v7i1.36184

Abstract

This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.
Contextualizing the Universe of PSAK 74 [IFRS 17] in Indonesia and Insurance Industry Vigilance Through the Cosmology of “Yoga Kshema” Resi Ariyasa Qadri; Yolanda Mayang Sari; Arifah Fibri Andriani; Rahayu Kusumawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.237

Abstract

This research aims to answer two main questions about the impacts of implementing IFRS 17 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed the qualitative research inquiry using an interpretive paradigm. The data in this study were sourced from the results of an extensive literature study to synthesize knowledge related to the implementation of IFRS 17 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing the case study analysis procedure. The results of the analysis are used to be conceptually implemented in one of the leading insurance companies in Indonesia. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of IFRS 17 implementation. In addition, a major overhaul of the company's accounting information system is necessary to meet all the IFRS 17 requirements. This research contributes to providing insightful knowledge for the Indonesian insurance industry regarding crucial changes in the company's financial reporting system as a result of IFRS 17 implementation.
DISASTER RISK FINANCING AND INSURANCE: HOW FAR HAVE WE KNOWN? Amalia Adhasara; Resi Ariyasa Qadri; Rachma Aprilia
Bina Ekonomi Vol. 26 No. 1 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v26i1.5534.76-95

Abstract

Natural catastrophes have resulted in massive losses for Indonesia. The government lacks the capacity to pay all damages caused by the disasters. The purpose of this research is to map the literature on catastrophe risk finance and insurance, particularly in terms of financial instruments that can be deployed. The scoping review approach was used in this study to locate and map relevant material. The findings of this study revealed that there are still significant research gaps on the issue of catastrophe risk finance and insurance, beginning with the research aim, financial instruments mentioned, and research methodologies and procedures applied. This study is planned to serve as the foundation for future research on the subject of catastrophe insurance in developing nations.
PELATIHAN MELALUI WEB SEMINAR TERKAIT PENULISAN ARTIKEL BERBASIS BIBLIOGRAPHICAL RESEARCH METHOD DALAM BIDANG AKUNTANSI UNTUK PUBLIKASI PADA JURNAL INTERNASIONAL BEREPUTASI Amrie Firmansyah; Amardianto Arham; Resi Ariyasa Qadri
INTEGRITAS : Jurnal Pengabdian Vol 4 No 1 (2020): JULI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v4i1.564

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan bagi dosen, mahasiswa, dan para peneliti mengenai penulisan artikel jurnal dengan basis bibliographical research method sebagai salah satu alternatif untuk mempublikasikan artikel penelitian dalam kondisi pandemi Covid-19. Adanya kewajiban bagi dosen dan mahasiswa untuk melakukan publikasi artikel penelitian memerlukan suatu metode penelitian alternatif yang memungkinkan untuk digunakan dalam kondisi work from home. Pelatihan ini dilaksanakan melalui web seminar karena adanya kondisi pandemi Covid-19 yang tidak memungkinkan untuk memberikan pelatihan secara konvensional. Penyelenggara kegiatan ini adalah Universitas Pamulang di Tangerang Selatan, Banten. Kegiatan ini diikuti oleh dosen dan mahasiswa yang tidak hanya berasal dari Pulau Jawa tetapi juga dari luar Pulau Jawa. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini terdiri atas beberapa tahap. Tahap pertama adalah tahap perencanaan melalui diskusi dengan perwakilan kampus penyelenggara, penyusunan materi, serta diskusi internal tim seputar materi. Tahap kedua adalah pemaparan materi dan diskusi melalui web seminar yang dilakukan dengan aplikasi Google Meet. Tahap ketiga adalah diskusi lebih lanjut secara online dengan peserta-peserta yang membutuhkan penjelasan tambahan mengenai materi yang telah disampaikan. Berdasarkan hasil diskusi dan feedback yang diperoleh dari para peserta, beberapa peserta kegiatan termotivasi untuk melakukan penelitian dengan menggunakan bibliographical research method khususnya dosen yang memiliki kewajiban untuk mempublikasikan hasil penelitian pada jurnal ilmiah.
Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure Adhitya Jati Purwaka; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; Zef Arfiansyah
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.814

Abstract

This study aims to determine the effect of tax management activities on the cost of capital and the role of social responsibility disclosure in moderating its impact. This study employs secondary data from financial statement data, stock price information, and 10-year government bond yields. The data was obtained from the websites www.idx.co.id, www.idnfinancials.com, www.finance.yahoo.com, and www.bloomberg.com. Using purposive sampling, the research sample is from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining 325 observations. Data were analyzed employing multiple linear regression for panel data. This study indicates that tax avoidance and tax aggressiveness are not associated with the cost of capital, while tax risk is negatively related to the cost of capital. Corporate social responsibility disclosure does not succeed in moderating the effect of tax avoidance and tax aggressiveness. Still, it succeeds in moderating the association between tax risk and cost of capital.
Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter? Pria Aji Pamungkas; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; ZefArfiansyah
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.815

Abstract

This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. This study suggests that tax aggressiveness and fair value accounting have an inverse association with debt maturity. However, IR failed to weaken the negative impact of extensive fair value accounting on debt maturity. The Financial Services Authority (OJK) can consider this study to improve supervision and regulation for better creditor protection through the company's optimal debt maturity policy.
The Role Of Integrated Reporting In Emerging Market: Earnings Quality And Debt Maturity Pria Aji Pamungkas; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; Zef Arfiansyah
Jurnal Manajemen Vol. 25 No. 3 (2021): October 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i3.756

Abstract

The maturity structure of debt can have financial and operational consequences for a firm as debt maturity is a key aspect of financial flexibility. Moreover, debt maturity can impact a firm's ability to undertake long-term productive investments and, as a result, affect economic activity. This study aims to examine the effect of earnings quality on debt maturity and the role of Integrated Reporting (IR) in moderating these effects. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data employed in this study is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. The results of this study suggest that earnings quality does not affect debt maturity. Additional tests show that income maximization companies tend to have shorter debt maturity. However, IR failed to moderate the effect of earnings quality on debt maturity. This study indicates that the Financial Services Authority (OJK) needs to conduct better monitoring and regulation to increase creditor protection through optimal debt policy disclosure from the companies.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amardianto Arham Ambarwati, Ria Dewi Amila, Rizka Amrie Firmansyah Ananta, Iqbar Diaz Anjani, Yani Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Azalia, Amanda Izumi Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Etty Murwaningsari Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Fatmawati Fatmawati Ferry Irawan Fitrijanti, Tetet Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Jadi, Pramuji Handra Jauhari, Rifqie Joko Aprianto Juwita, Syerlin Khabibi, Akhmad Khoirunnisa, Indah Rosewika Suryaning Maharani, Arum Puspita Maharani, Yasmin Putri Mahrus, Moh Luthfi Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhasan, Imam Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratama, Raditya Hendra Pratiwi, Nidian Hayuning Pratiwi, Tammy Amelia Pria Aji Pamungkas Puji Wibowo Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman Triadi Putra Rahmansyah, Wildan Rahmithasari, Wyandhika Muharani Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizqi Haniyah Rizqi Haniyah Rizqo, Muhammad Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Salsabila, Nirwana Saputro, Diky Sari, Yolanda Mayang Setiawan, Tommy Avif Silkapianis, Asya Annisa Suci, Saraswati Nirmala Sujoko, Suryo Tangguh Bakit Prastyawan Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni