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All Journal 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 Jurnal Akuntansi dan Bisnis Krisnadwipayana

Qadri, Resi Ariyasa

Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN

Author-ID : 1381399

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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THE GARUT GATE: COVID-19 PANDEMIC, SOCIAL AID TURMOIL, AND GOVERNMENT WARFARE Putri Thalitha Wasantari; Resi Ariyasa Qadri
EKONOMI KEUANGAN DAN BISNIS Vol 6, No 1 (2021): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

This research purposes to examine the cause of the delay and the reason of the inequality in allocating the direct cash aid (BLT) in Garut District, Indonesia. This study also focuses attention to seek the solution towards the BLT problems by benchmarking to other local governments. The qualitative research strategy was employed to fulfill the objectives adhering to the paradigm of interpretivism. Research data were collected through literature review and unstructured interviews. The source triangulation procedures were applied by matching the interviews results with secondary data from the media. The results showed that the BLT distribution problems in Garut District were effectuated by inaccurate and dynamic data. The main problem of the Garut BLT was that there was no macro policy regarding the distribution of social assistance and integrated applications that can help the data collection process. By benchmarking to Sumedang District administration, we can postulate the solving against the Garut BLT problem, which is making macro policies regarding the distribution of social assistance as well as integrated data center applications. This study discusses the mechanisms and constraints of one type of social assistance, namely the BLT in the Garut District. The research also sheds a light on the conundrum of the BLT distribution in local government. This article could be an input and suggestion for the local government in implementing the distribution of direct money aid in the context of handling COVID-19 outbreak.

“Tiga Wajah” Financial Distress: Determinan, Pemediasi, dan Pemoderasi dari Praktik Manajemen Laba di Indonesia Resi Ariyasa Qadri; Nilna Annisa Najiha
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study explicates the dynamic relationship between financial distress and earnings management using property and real estate companies listed in the Indonesia Stock Exchange from 2018 to 2020 as the unit analysis. The paper also aims to test whether financial distress can be positioned as a determinant, mediator, and moderator towards earnings management simultaneously. Structural Equation Modelling with Partially Least Square technique was used to analyzed data gathered from 90 financial reports of property companies. This research sheds a light on the use of silver-bullet analytical tools in form of the Partially Least Square method to produce robust results stronger than ordinary least squares. Researches on this issue were still scant. This study found that financial distress has a significant positive influence on earnings management practice and can mediate the negative relationship between earnings management practice and its determinants. The financial distress can also play a partial role as a moderator on the negative relationship between earnings management and its determinant. This research implicates that investors should pay more attention to the financial distressed property companies during the pandemic period because this research has proved the manager’s misbehaviour in increasing the earnings management practice of the financial distressed firms. Future research can adapt the proposed research model and test it with panel data regression procedures.

The Historiography of Accounting: Diponegoro [Lease & Tax] Accountability Faizah Kusuma Wardhani; Resi Ariyasa Qadri; Aldilla Yasmin Inas
Jurnalku Vol 2 No 4 (2022)
Publisher : PT Wim Solusi Prima

This study aims to examine lease accounting and taxation in the Sultanate of Yogyakarta during the Diponegoro era, lessons acquired through conflicts over these occurrences, and their significance with lease accounting standards (PSAK 73). This qualitative research uses history books, e-journals, accounting standards, and videos about Sultanate of Yogyakarta. This study reveals that land leasing and taxation practices during the period lacked internal and external accountability. Some events in the Sultanate of Yogyakarta during that time are pertinent to current events reviewed using PSAK 73, such as the relationship between Zimbabwe and China and the experience of Indonesian tenant farmers. Accounting, tax, and agrarian policymakers need field research with enough samples to improve policy implementation.

Penghargaan "Sang Model Terbaik" Jatuh Pada...? Prediksi Kesulitan Keuangan pada Sektor BUMN Konstruksi Risma Setya Ardani; Resi Ariyasa Qadri
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.4434

This research seeks to accomplish two goals: to identify a statistical difference between the three financial distress models—Altman, Zmijewski, and Springate—and to describe which model proves to be the "Most-Valuable-Predictor" in terms of the accuracy with which it can predict the insolvency conditions of state-owned enterprises in Indonesia's construction industry. In this study, the purposive sampling approach was used to select the study's objects. With the aid of documentation techniques, financial data samples were gathered and put through the test of the difference analysis. This paper found a significant difference between the calculations of Altman, Zmijewski, and Springate models in predicting the financial difficulty in the SOE’s construction sector. The most accurate forecast for the industry's financial problems came from the Zmijewski model. The most influential contribution of this study is that it helps investors understand the financial risks before making an investment in the construction industry.

Your Fried Chicken is “Hot” [but “Stenchy”]! A Business Analysis of PT Fast Food Indonesia, Tbk during the Pandemic Carissa Firdaus; Resi Ariyasa Qadri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4506

The Covid-19 outbreak has a severe impact on Indonesia's food and beverage industry. The purpose of the study is to examine the business and growth plan, review the financial situation, and determine the intrinsic value of FAST firm shares. The research employs the case study methodology to fulfill the objectives. The financial and business data are collected via documentation and analyzed using the financial statement analysis framework. Our study finds that the business slows down when the pandemic struck and thus the company take a defensive strategy to sustain its business. Market players seem to overvalue FAST’s stock price. Our research plays a significant role in shedding a light on firm’s fundamental analysis for investors before placing their investment in FAST.

THE CASE OF INDONESIAN CONSUMER-GOODS INDUSTRIES: THE RELEVANCE OF INTELLECTUAL RESOURCES IN AFFECTING STOCK PRICES Resi Ariyasa Qadri; Wafa Zhafira; Mierza Darsya Putra
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.6036

This paper is aimed to investigate the linkage between the internal intellectual resources and firm share prices in the consumer goods sector in Indonesia. The purposive sampling is applied to form the sample data of 96 firms-years of the consumer-goods firms. We analyze the data by implementing the panel regression and bootstrap procedures. Our study finds that investors give positive appreciation towards the value-added human capital and the structural capital. A positive causality between the independent commissioner and the market price of equity is also confirmed. Our study contributes to supporting the resource-based view theory and offers a viewpoint on corporate value factors that investors should consider when making investments.

KEMERDEKAAN [ALA “SANG SRIKANDI”] DARI BELENGGU PENERIMAAN MINYAK DAN GAS Puji Wibowo; Resi Ariyasa Qadri; Joko Aprianto
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.16

Abstrak – Kemerdekaan [Ala “Sang Srikandi”] dari Belenggu Penerimaan Minyak dan Gas Tujuan Utama – Penelitian ini bertujuan untuk menyingkap belenggu akuntansi yang mengekang sektor penerimaan minyak dan gas serta menakrifkan strategi pembebasannya.Metode – Penelitian ini menggunakan pemikiran kritis Sang Srikandi (Cut Nyak Dien) sebagai metodologi. Hasil wawancara terhadap delapan informan ditelaah menggunakan empat tahap analisis berbasis pemikiran Sang Srikandi.Temuan Utama – Penelitian ini menunjukkan bahwa tiga belenggu akuntansi menyeruak membatasi ruang gerak pemerintah dalam mengelola penerimaan minyak dan gas. Tiga langkah pembebasan berhasil dirumuskan demi kemerdekaan sektor ini dari belenggu yang menjerat. Kementerian keuangan berperan sebagai agen perubahan untuk menjalankan strategi pembebasan.Implikasi Teori dan Kebijakan – Pemerintah (melalui kementerian keuangan) hendaknya melakukan pembahasan bersama untuk menindaklanjuti belengu akuntansi. Selain itu, refleksi atas pemikiran Sang Srikandi dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini telah membumikan pemikiran Sang Srikandi untuk meluruskan kekusutan di sektor penerimaan minyak dan gas sehingga menjadi warna baru dalam riset akuntansi. Abstract – The Independence ("Sang Srikandi" Perspective) from Oil and Gas Revenue' ShacklesMain Purpose – This research aims to uncover the accounting shackles that constrain the oil and gas revenue sector and define their release strategies.Method – This research uses the critical thinking of the “Sang Srikandi” (Cut Nyak Dien) as a method. The results of interviews with eight informants were analyzed using four stages based on this thought.Main Findings – This research shows that three accounting shackles are limiting the government's space in managing oil and gas revenues. Three liberation steps were successfully formulated. The Ministry of Finance acts as an agent of change to carry out these steps.Theory and Practical Implications – The government (through The Ministry of Finance) should conduct joint discussions to follow up on the shackles of accounting. In addition, reflection on the “Sang Srikandi”s thought can be used to the development of the “Nusantara paradigm” in accounting.Novelty – This research has grounded "Sang Srikandi" 's critical thinking to straighten out the tangles in accounting sector.

DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION? Reaca Raksa Teruni; Resi Ariyasa Qadri; Rahman Triadi Putra; Amrie Firmansyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.11930

ABSTRACTThis research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia. The study used the purposive sampling method with 80 firm-year observations derived from 20 chosen companies using logistic regression and generalized effect estimation analysis with panel data. The pooled data found a positive association between fixed asset intensity and fixed asset revaluation, a positive association between financial leverage and fixed asset revaluation, and a negative relationship between liquidity and fixed asset revaluation. This study found that public firms revaluing their fixed asset can provide more relevant accounting information for users of financial statements. The research implies that fixed asset revaluation improves a firm's borrowing capacity and capital structure.ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah informasi akuntansi yang diukur melalui intensitas perolehan aset tetap, leverage, dan likuiditas akan mempengaruhi keputusan revaluasi aset tetap pada perusahaan sektor manufaktur di Indonesia. Penelitian ini menggunakan metode purposive sampling untuk mengumpulkan data dari 80 perusahaan-tahun yang dianalisis melalui regresi logistik data panel dan regresi efek rerata populasi. Hasil penelitian ini menunjukkan bahwa intensitas pembelian aset tetap dan financial leverage berpengaruh positif signifikan terhadap keputusan revaluasi aset, sedangkan likuiditas berpengaruh negatif terhadap keputusan revaluasi tersebut. Selain itu, diperoleh kesimpulan bahwa emiten yang merevaluasi aset tetapnya akan meningkatkan kualitas informasi akuntansi yang bermanfaat bagi pengguna laporan keuangan. Implikasi dari penelitian ini adalah perusahaan yang melakukan revaluasi aset tetap akan meningkatkan kapasitas struktur permodalannya.

Peningkatan Kapasitas Pengurus BUMDes Di Kabupaten Pacitan Terkait Dengan Perencanaan Bisnis Zef Arfiansyah; Resi Ariyasa Qadri; Amrie Firmansyah
Pengmasku Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i1.303

Kami melakukan Pengabdian kepada masyarakat (PKM) bertujuan untuk memberikan pendampingan peningkatan kapasitas pengurus BUMDES di Pacitan terkait dengan perencanaan Bisnis. Kegiatan ini diberikan oleh Tim PKM Politeknik Keuangan Negara STAN kepada 12 pengurus BUMDES Kabupaten Pacitan pada tanggal 2 Juni 2022. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Tahap perencanaan dilakukan dengan koordinasi antara Tim PKM Politeknik Keuangan Negara STAN dengan Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Pacitan terkait dengan pelaksanaan kegiatan. Tahap persiapan juga meliputi identifikasi awal permasalahan yang dihadapi oleh salah satu BUMDes. Tahap kedua dilakukan dengan penyampaikan materi oleh narasumber kepada peserta dan diskusi atas materi yang sudah disampaikan oleh Tim kepada peserta. Tahap ketiga adalah monitoring dan evaluasi atas pemahaman peserta terkait dengan materi yang telah disampaikan. Kegiatan PKM ini memberikan manfaat bagi peserta dalam meningkatkan pemahaman dan pengetahuan perencanaan bisnis BUMDes dalam mempersiapkan keberlangsungan bisnis di masa mendatang.

DINAMIKA INSTITUSIONAL DALAM IMPLEMENTASI STANDAR AKUNTANSI ENTITAS NIRLABA PADA MASJID Resi Ariyasa Qadri
SUBSTANSI Vol 3 No 2 (2019)
Publisher : Politeknik Keuangan Negara STAN

Penelitian ini dilakukan untuk memahami lebih jauh mengenai dinamika yang terjadi terkait implementasi standar akuntansi keuangan untuk entitas nirlaba sebagai dasar penyusunan laporan keuangan pada masjid yang berada dibawah naungan yayasan. Yang menjadi fokus utama dalam penelitian ini adalah untuk mengupas upaya yang dilakukan seorang aktor yang hendak menerapkan praktik baru dalam organisasi tempat dia bernaung dengan menjelaskan tentang tekanan eksternal apa saja yang melatarbelakangi usahanya, apa motif utama dari tindakan aktor tersebut, serta cara dia mempengaruhi kebijakan organisasi. Metode penelitian yang diterapkan adalah observasi partisipan selama kurun waktu Oktober 2018 s.d. Maret 2019 dan wawancara tidak terstruktur terhadap beberapa informan yang terlibat dalam proses pengambilan keputusan. Teori institutional work digunakan sebagai theoretical lens untuk memotret fenomena yang terjadi dalam rangka memenuhi fokus penelitian. Pada akhirnya, penelitian ini berhasil mengungkap fakta mengenai terjadinya tekanan koersif dalam penyusunan laporan keuangan masjid serta praktik advocacy, educating, dan mimicry yang dilakukan oleh aktor utama yang mengusung implementasi standar akuntansi entitas nirlaba dalam penyusunan laporan keuangan masjid. Hasil penelitian ini dapat menjadi acuan bagi para pengurus masjid maupun entitas nirlaba lainnya untuk mengetahui tentang langkah dan praktik penerapan standar akuntansi entitas nirlaba pada pelaporan keuangan masjid.

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 Avianti, Ilya 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

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