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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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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 QOSIM: Jurnal Pendidikan, Sosial & Humaniora Journal of Social Entrepreneurship Theory and Practice Jurnal Akuntansi dan Bisnis Krisnadwipayana
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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Beyond Trisambodo Scandal: How Taxpayers’ Perception And Knowledge Influence Their Compliance Cendekiawan, Muslim; Suci, Saraswati Nirmala; Qadri, Resi Ariyasa
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.748

Abstract

This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.
ACTUALIZATION OF "NGARTI-NGRASA" IN ACCOUNTING EDUCATION: KI HADJAR DEWANTARA'S PERSPECTIVE Qadri, Resi Ariyasa; Dinarjito, Agung; Mahrus, Moh Luthfi; Maulana, Achmad Saad
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.22

Abstract

Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar DewantaraTujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara.Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap "ngarti" dan "ngrasa" adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi. Abstract – Actualization of "Ngarti-Ngrasa" in Accounting Education: Ki Hadjar Dewantara's PerspectiveMain Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts.Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research.Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of "ngarti" and "ngrasa" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting.Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes.Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.
Untangling the Conundrum of the Panel of Consultants' Utilization in Indonesia Pratiwi, Tammy Amelia; Qadri, Resi Ariyasa
Policy & Governance Review Vol 8 No 1 (2024): January
Publisher : Indonesian Association for Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/pgr.v8i1.869

Abstract

This interpretivism study utilizes the Oligopticon theory to investigate the underutilization of the Panel of Consultants in Indonesia by identifying the reasons behind its infrequent use and proposing effective solutions. The study employs thematic analysis to process data collected from various sources into thematic codes. In 2018, the Committee for Acceleration of Priority Infrastructure Delivery formed the Panel of Consultants to streamline the consultancy services selection in National Strategic Projects and other priority infrastructures yet was not optimally utilized. The findings indicate that the Panel's underutilization stems primarily from inadequate dissemination, budget constraints, and consultant- related issues. To address these challenges, the study proposes a strategic approach comprising disseminating and expanding knowledge, regular updates and provision of consultant resources, and mandatory usage coupled with centralized budgeting. This study provides regulators with valuable insights into assessing the effectiveness of the Panel of Consultants as a tool for expediting infrastructure development. The findings are crucial for future considerations on its re-establishment. By exploring the Oligopticon theory in the context of public procurement and delving into the method of consultancy selection, the research addresses a significant gap in the literature, offering a unique perspective rarely covered in earlier studies.
CONTEXTUALIZING INDIVIDUAL TAXPAYERS' READINESS TO MOVE ON (FROM USING PRESUMPTIVE TAX FACILITY) Silkapianis, Asya Annisa; Khoirunnisa, Indah Rosewika Suryaning; Qadri, Resi Ariyasa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3376

Abstract

Abstract” The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism. Keywords: Determinant; MSME; Presumptive; Readiness; Tax
Strategi sukses: Perencanaan dan pengembangan bisnis BUMDes di Kabupaten Pacitan Firmansyah, Amrie; Irawan, Ferry; Arfiansyah, Zef; Wijaya, Suparna; Qadri, Resi Ariyasa
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1142

Abstract

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas pengelola Badan Usaha Milik Desa (BUMDes) di Kabupaten Pacitan melalui perencanaan dan pengembangan bisnis yang efektif. Meskipun Kabupaten Pacitan memiliki kekayaan sumber daya alam dan manusia yang potensial, pengelolaan ekonomi lokal masih menghadapi berbagai tantangan, termasuk keterbatasan dalam manajemen usaha dan pemasaran produk. Untuk mengatasi hal tersebut, tim melakukan pemetaan potensi desa guna mengidentifikasi sumber daya yang tersedia, serta peluang dan tantangan yang dihadapi oleh BUMDes. Kegiatan ini melibatkan 100 peserta dari berbagai BUMDes di Kabupaten Pacitan, yang mengikuti serangkaian pelatihan yang dirancang untuk meningkatkan keterampilan mereka. Pelatihan difokuskan pada manajemen keuangan, strategi pemasaran, dan perencanaan bisnis, dengan pendekatan praktis yang memungkinkan penerapan langsung di lapangan. Monitoring berkala perlu dilakukan untuk mengevaluasi kemajuan dan efektivitas pelatihan yang diberikan, serta untuk memberikan bimbingan berkelanjutan. Hasil PKM ini menunjukkan adanya peningkatan signifikan dalam keterampilan dan pengetahuan pengurus BUMDes, meskipun dampak langsung terhadap peningkatan pendapatan dan kemandirian ekonomi masyarakat masih dalam tahap pengamatan. Hal ini mengindikasikan bahwa perubahan memerlukan waktu serta dukungan berkelanjutan untuk mencapai hasil yang optimal. Kegiatan PKM ini diharapkan dapat menjadi model bagi pengembangan usaha desa lainnya di Indonesia dalam upaya meningkatkan daya saing dan keberlanjutan BUMDes.
Improving The Domestic Product Use Policy For Ministerial Procurement In Indonesia Ananta, Iqbar Diaz; Qadri, Resi Ariyasa
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.735

Abstract

The objective of this study is to devise an evaluative framework, encapsulated as a checklist of inquiries, aimed at refining the implementation of Domestic Product Utilization Policies (P3DN). This investigation addresses the conspicuous absence of a structured framework for evaluating the enforcement of P3DN within the context of governmental procurement activities across ministries and institutions in Indonesia. Employing a qualitative methodology, this study undertakes thematic analysis of the regulations governing the procurement of goods and services. This analysis is enriched by insights derived from interviews with procurement specialists, contributing to the framework's development. The evaluative mechanism is predicated on a “value for money” paradigm, assessing the procurement process in terms of inputs, outputs, and outcomes to anchor the framework's evaluative criteria. The research contributes to the creation of a comprehensive checklist, envisioned as a practical tool for ministries and institutions to systematically appraise the implementation of P3DN within their procurement processes. From an academic standpoint, this research advances scholarly understanding in the domain of public procurement management, contributing a novel evaluative instrument that enhances both theoretical and practical approaches to policy assessment within the public sector's procurement practices.
Optimizing Hajj Fund Investments Through Valuation Analysis Of Sharia-Compliant Stocks Saputro, Diky; Qadri, Resi Ariyasa
Journal of Law, Administration, and Social Science Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i2.758

Abstract

This investigation endeavors to dissect stock valuation methodologies within the consumer goods sector listed on the Jakarta Islamic Index (JII70), aiming to establish a foundational basis for investment decision-making aligned with Sharia principles, particularly for the Hajj Financial Management Agency (BPKH), which administers the Hajj fund. The empirical data underpinning this analysis comprise the financial statements of the companies under scrutiny. Secondary data, essential for this study, are sourced from publications disclosed on the official websites of the respective companies. The selection of sample companies employs a purposive sampling technique, focusing on entities characterized by robust market liquidity and a consistent history of dividend distribution. The valuation techniques applied in this study include the price multiple (P/E and P/B ratios) and the dividend discount model. The findings of this research reveal that PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO) is undervalued, exhibiting a potential discrepancy of 15% between its market price and intrinsic value. This study aspires to serve as a seminal reference for subsequent inquiries into stock valuation within the domain of Islamic finance, enriching the academic and practical understanding of Sharia-compliant investment strategies.
Efficient market theory on trial: The case of PT Semen Indonesia Doloksaribu, Raja Pranatha; Maharani, Arum Puspita; Qadri, Resi Ariyasa
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.844

Abstract

This study seeks to investigate the dynamics within PT Semen Indonesia (Persero) Tbk, particularly examining the paradox of its share price decline during a period of favorable operational and financial performance from November 2022 to May 2023. Employing both interviews with high-level executives and extensive literature review, the research adopts a mixed-method approach. Interview data were meticulously analyzed using clustered coding to draw nuanced insights, while the literature review served to contextualize and bolster the analysis of the empirical data. The findings indicate that despite the robust operational and financial health of PT Semen Indonesia during the specified period, the company experienced a concomitant decline in its stock value, challenging the assumptions of the Efficient Market Theory. The disparity between the company’s performance metrics and its stock price behavior suggests a weak application or potential invalidity of the Efficient Market Theory in this instance. This research not only underscores the complexities of stock price determinations within Indonesian state-owned enterprises but also opens avenues for future studies to explore similar phenomena across different firms or industries. The unique insights gained from high-level sources within the company provide a valuable foundation for further scholarly inquiry into market efficiency theories.
Contextualizing the Insurance Industry Vigilance in Adopting PSAK 74 Through the Cosmology of “Yoga Kshema” Qadri, Resi Ariyasa; Sari, Yolanda Mayang; Andriani, Arifah Fibri; Kusumawati, Rahayu
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, 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 PSAK 74 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed qualitative research inquiry using the video method. The data in this study were sourced majorly from the results of an onlineobservation in PSAK 74 webinars followed by documentation of relevant literature to synthesize knowledge on the implementation of PSAK 74 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing video-based analysis. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of the PSAK 74 implementation. In addition, a significant overhaul of the company’s accounting information system is necessary to meet all the PSAK 74 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 the PSAK 74 implementation.
DO ESG-RELATED GOVERNANCE DISCLOSURES IMPROVE FIRM’S FINANCIAL PERFORMANCE IN INDONESIA? Rahmithasari, Wyandhika Muharani; Qadri, Resi Ariyasa
Bina Ekonomi Vol. 28 No. 1 (2024): 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.v28i1.7798.79-95

Abstract

This study endeavors to scrutinize the causality between the transparency of information within the governance pillar of sustainability performance by corporations and their financial outcomes, measured using Tobin's Q. Adopting a quantitative methodology, the research utilizes an inferential statistical testing model to analyze 275 samples derived from non-banking entities listed on the Indonesia Stock Exchange over the period from January 1, 2017, to 2021. The findings elucidate that management dedication and sustainability strategies exert a considerable adverse effect on the financial performance of companies. Conversely, the efficacy of shareholder structures appears to exert no substantial influence on financial outcomes. These results imply the critical need for corporations to meticulously consider governance aspects when devising their strategic plans. An efficacious strategy is pivotal for fostering exemplary governance practices, thereby enabling the organization to judiciously orchestrate sustainability initiatives in alignment with stakeholder perceptions
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amanda Izumi Azalia 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 Ayu Savitri Wulandari Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Erliana Firdha Amalia Utomo Etty Murwaningsari Fadel Zaidan Athallah Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Farhan Nurmustaqim 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 Muhammad Faishal Ammar 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 Purba, Marudut Rizky Martin Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman Triadi Putra Rahmaningrum, Winda Ryzka Aulia 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 Yessi Vionica Simanjuntak Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni