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All Journal Managament Insight: Jurnal Ilmiah Manajemen Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi AKUNESA D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Informasi Pengabdian Masyarakat Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat "Wiryakarya" Indonesian Journal of Applied Accounting and Finance International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science FISCAL: Jurnal Akuntansi dan Perpajakan Business, Accounting, and Knowledge Journal
Zahri, Rihan Mustafa
Universitas PGRI Madiun
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pendampingan Pemberdayaan Pelatihan Memasak Kue bagi Ibu-ibu PKK di Desa Gentong, Kec.Paron, Kab.Ngawi Rollis Ayu Ditasari; Ahmad Nur Aziz; Rihan Mustafa Zahri; Erma Wulan Sari
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 1, No 02 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v1i02.13199

Abstract

PKK merupakan organisasi perempuan di Indonesia yang mengusung konsep kesetaraan gender dan pemberdayaan perempuan. Namun mayoritas anggota PKK adalah ibu-ibu rumah tangga yang sebagian besar tidak produktif secara ekonomi. Tujuan dari kegiatan pengabdian masyarakat ini adalah agar terbinanya masyarakat desa untuk menambah pengetahuan masyarakat tentang cara pengelolaan makanan serta membangun keterampilan dan kreativitas dan mendorong terbukanya peluang usaha di bidang kuliner. Metode pelaksanaan kegiatan ini dibagi menjadi tiga tahap yaitu 1) sosialisasi, 2) pelatihan skill, 3) produksi. Hasil dari kegiatan pengabdian ini telah menghasilkan produk Kue Tar Minimalis yang di brand sebagai “Kue Sehat Kekinian”. Sebagai cemilan sehat kekinian Kue Tar Minimalis menjadi makanan inovatif dari olahan berbagai macam bahan yang bisa memberikan peluang ekonomi kreatif bagi ibu-ibu, khususnya bagi kaum ibu yang tergabung dalam organisasi PKK).Kata Kunci: PKK, Gender, Kuliner.
Pemasyarakatan dan Sharing Session terhadap Pengelolaan Pajak Dana Desa di Kecamatan Wungu Kabupaten Madiun Ahmad Nur Aziz; Wiwin Juliyanti; Rihan Mustafa Zahri; Winda Dwi Trisnasari; Dina Aprilia Novitasari; Mareta Putri Hapsari; Nadiva Arti Salsabilla
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 3, No 01 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v3i01.19101

Abstract

Sosialisasi ini dimaksudkan untuk mengungkapkan mengenai pajak dalam pengalokasian dana desa di Desa Bantengan Kecamatan Wungu Kabupaten Madiun. Alokasi Dana Desa (ADD) merupakan salah satu sumber pendapatan desa yang pada umumnya masih menjadi sumber pendapatan utama yang digunakan dalam penyelenggaran pemerintah desa. Dana yang masuk ke desa yang bersumber dari APBN maupun APBD, tentu saja dalam praktek pelaksanaannya akan terutang pajak sesuai dengan jenis transaksinya.Kata Kunci: Sosialisasi, Dana Desa, Pajak Dana Desa.
The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program Wafi'ah Rizky Astarah; Asaprima Putra Karunia; Rihan Mustafa Zahri; Raymundo Patria Hayu Sasmita
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.331

Abstract

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.
A Comparative Case Study of Profitability and Firm Value by Firm Characteristics Dany Adi Saputra; Lina Nur Ardila; Vidia Ayu Satyanovi; Zulfita Fidi Astuti; Rihan Mustafa Zahri
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

The purpose of this case study is to describe the firm characteristics that include industry competition, debt levels, and controlling shareholder and their relation to profitability and firm value of three companies, SMGR, INTP, and SMCB, in the cement subsector listed on the Indonesia Stock Exchange in 2019. Qualitative analysis was performed by comparing profitability (return on assets, ROA), firm value (Tobin's Q), and firm value-to-profitability ratio (Q_ROA) for the three sample firms that differ in their characteristics. This case study provides the following empirical evidence. SMCB had the lowest ROA, Tobin's Q, and Q-ROA, followed by SMGR and INTP with relatively higher ROA, Tobin's Q, and Q-ROA. The level of competition in the SMCB industry is the highest, followed by INTP and SMGR. SMCB and SMGR have relatively higher DAR (greater than 45 percent) while INTP has relatively lower DAR (lower than 45 percent). The controlling shareholders of SMCB, SMGR, and INTP are national corporations, the Indonesian government, and foreign corporations, respectively. These results suggest that debt level and controlling shareholder play an important role in explaining profitability, firm value, and firm value to profitability ratio, while industrial competition has a marginal role in explaining these variables.
Do Do a Macroeconomics Affect on Foreign Direct Investment in Indonesian Firms? Rollis Ayu Ditasari; Sendy Dwi Haryanto; Rihan Mustafa Zahri
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

Foreign direct investment (FDI) is the first step in development activities and economic growth. This study aims to determine the influence of macroeconomic variables (Inflation, BI Rate, rupiah exchange rate, Gross Domestic Product (GDP), and Foreign Exchange Reserves on Foreign Direct Investment in Indonesia. This research uses quantitative methods of secondary data from the financial statements of companies listed on the Indonesia Stock Exchange in 2016-2022. The results of this study show that only foreign exchange reserves affect Foreign Direct Investment. In contrast, Inflation, BI Rate, Exchange Rate, and GDP do not affect Foreign Direct Investment in Indonesia. Then The results of this study also show that, simultaneously, Inflation, the BI Rate, Exchange Rate, GDP, and Foreign Exchange Reserves significantly affect Foreign Direct Investment.
Tax Aggressive Practices in Indonesia: Transfer Pricing, Capital Intensity Ratio, and Institutional Ownership Erma Wulan Sari; Rihan Mustafa Zahri; Mareta Putri Hapsari; Abelita Adinda Putri; Vikha Hersa Agustin
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to analyze the effect of Transfer Pricing, Capital Intensity Ratio, Institutional Ownership on the practice of Tax Aggressiveness. The dependent variable used in this study is Tax Aggressiveness while the independent variables are Transfer Pricing, Capital Intensity Ratio, Institutional Ownership. The population in this study are Real and Estate companies listed on the IDX for the 2018-2021 period. The sampling technique used in this study was purposive sampling so that a total sample of 48 companies was obtained with a total data of 192. The data analysis technique in this study used Multiple Linear Regression Analysis with SPSS 25. The results of the show that Transfer Pricing has an effect on tax aggressiveness, companies that carry out transaction with related parties have a tendency to practice tax aggressiveness. The Capital Intensity Ratio affects the practice of tax aggressiveness, the Capital Intensity Ratio can show a company’s efficiency in using its assets so that it can be used as a method of minimizing the tax burden that must be paid by the company. Institutional Ownership does not affect the practice of tax aggressiveness, Institutional Ownership has an important role in the company to monitor the performance of managers, so that managers do not dare to act aggressively to practice tax aggressiveness. Keywords: Tax Aggressiveness, Transfer Pricing, Capital Intensity Ratio, and Institutional Ownership.
PENGARUH PARTISIPASI MASYARAKAT, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA M Agus Sudrajat; Ali Tiyas Nugroho; Muhammad Cholis; Rihan Mustafa Zahri
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.6190

Abstract

The purpose of this study was to determine and analyze the influence of community participation, internal control systems and the use of information technology on village fund management accountability with professionalism as a moderating variable (a case study in villages in Ngawi district). The population in this study were village officials in 5 sub-districts receiving the largest allocation of village funds in Ngawi Regency amounted to 568 people and the sample was 104. The method in determining the sample used in this study was purposive sampling, while the data processing method used was multiple regression analysis. and MRA test. This study uses a survey method using primary data obtained from questionnaires distributed to respondents. The results of this study indicate that the community participation variable affects the accountability of village fund management, the internal control system and the use of technology do not affect the accountability of village fund management. The moderating variable of professionalism is significant in moderating the effect of the use of information technology on village fund management accountability, but professionalism is not able to moderate the effect of community participation and internal control systems on village fund management accountability. Keywords : Community Participation, Internal Control System, Utilization of Information Technology, Village Fund Management Accountability
Sosialisasi dan Pendampingan Perpajakan untuk Mendorong Sadar dan Taat Pajak di PKK dan UMKM Desa Nambangan Kidul Kota Madiun Zahri, Rihan Mustafa; Dwi Haryanto, Sendy; Dhamayanti, Yolanda
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 4 No. 01 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v4i01.21647

Abstract

Kegiatan pengabdian masyarakat ini dilakukan bertujuan untuk memberikan pendampingan dan pelatihan kepada anggota UMKM UP2K PKK Desa Nambangan Kidul Kecamtan Mangunharjo Kota Madiun terkait sosialisasi administrasi dan pendampingan pengelolaan keungan serta perpajakan sesuai UU No 7 tentang Harmonisasi Perpajakan Tahun 2021. Metode yang digunakan dalam pengabdian ini adalah metode Participation Action Research (PAR). Secara umum tahapan metode Participation Action Research (PAR) terangkum ke dalam tahapan yang dimulai dari tahap observasi, perumusan masalah, kemudian dilanjut dengan rencana aksi dan tahap tindakan atau pelaksanaan program. Hasil dari kegiatan pengabdian masyarakat ini adalah para pelaku UMKM mendapatkan wawasan baru mengenai administrasi, perhitungan, pelaporan perpajakan, dengan adanya kegiatan tersebut UMKM menjadi lebih sadar akan membayar pajak, administrasi, perhitungan dan pelaporan pajak untuk kelancaran bisnisnya. Kata Kunci: Sosialisasi dan Pelatihan, UU Harmonisasi, UMKM
Analisis Situasi Dan Perencanaan Program Pendampingan IRT-UM Pada Mitra Keripik Bu Nur Hayati Riyanto, Slamet; Arrizal, Nizam Zakka; Apriyanti, Apriyanti; Pujiati, Pujiati; Wihartanti, Liana Vivin; Zahri, Rihan Mustafa; Styaningrum, Farida; Pangestu, Rama Virgie; Hasanah, Haya Nada
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/z7xnra62

Abstract

Industri Rumah Tangga-Usaha Mikro (IRT-UM) membutuhkan adanya pendampingan dalam menjalankan aktivitas usahanya. Kegiatan pendampingan dapat dilakukan oleh pihak swasta, pemerintah maupun akademisi. Kegiatan pendampingan akan membantu pelaku usaha mikro dalam menjalankan usaha dan meningkatkan daya saing di pangsa pasar yang lebih luas pada era digitalisasi saat ini. Tujuan dari kegiatan pendampingan IRT-UM ini adalah untuk meningkatkan kualitas manajemen usaha yang modern menuju efisiensi dan efektivitas produksi Keripik Cahaya Nur Hayati. Dan untuk meningkatkan keberlangsungan usaha untuk meningkatkan kesejahteraan masyarakat Desa Pagotan Jawa Timur. Hasil penelitian ini menunjukkan bahwa IRT-UM yaitu mitra Keripik Bu Nur Hayati perlu melakukan tata kelola manajemen usaha yang rapi, melakukan restrukturisasi peralatan produksi, melakukan alih teknologi dengan mengimplementaskan TTG dari proses manual menjadi proses mesin dan melakukan inovasi produk untuk memudahkan pemasaran
Pengaruh Profitabilitas dan Transfer Pricing terhadap Penghindaran Pajak: Studi Pada Perusahaan Multinasional di Indonesia Periode 2019-2022 Mustafa Zahri, Rihan; Wulan Sari, Erma; Safiria Ayu Ditta, Aliffianti; Nur Malinda, Indah
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p145-153

Abstract

Companies maximize profits for shareholder welfare, to increase profits Companies tend to avoid taxes in accordance with regulations to reduce the tax burden (Tax Avoidance). One of the tax avoidance practices by companies is transfer pricing. This study aims to test the effect of profitability on tax avoidance with transfer pricing as a moderating variable in 31 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. This test uses 124 company data samples using the purposive sampling method. The data analysis method uses multiple linear regression and the MRA (Moderated Regression Analysis) test. The results of this study indicate that profitability has a significant positive effect on company value, while the presence of the transfer pricing moderation variable proves that the profitability variable on tax avoidance is getting stronger because of the transfer pricing variable. Keywords: Profitability, Transfer pricing, Tax avoidance
Co-Authors Abelita Adinda Putri Agnia Henryeta Andika Putri Ahmad Nur Aziz Ahmad Nur Aziz Ali Tiyas Nugroho Aliffianti Safiria Ayu Ditta Anggita Langgeng Wijaya Anisa Prima Dihastuti Apriyanti Apriyanti Ardila, Lina Nur Ayu Ambang Lestari Aziz, Ahmad Nur Baehaqi Desy Nur Pratiwi Dhamayanti, Yolanda Dina Aprilia Novitasari Dinda Amelia Kusumastuti Dwi Haryanto, Sendy Erma Wulan Sari Farida Styaningrum Hapsari, Mareta Putri Hasanah, Haya Nada Ida Aryati Diyah Purnomo Wulan Imam Agus Faisol Juli Murwani Karunia, Asaprima Putra Khunti Ayu Liana Vivin Wihartanti, Liana Vivin M Agus Sudrajat Made Wedaswari Mareta Putri Hapsari Muhammad Cholis Nadiva Arti Salsabilla Nizam Zakka Arrizal Nur Ayu Amaliana Nur Malinda, Indah Nurul Lujain Pangestu, Rama Virgie Parasdya Pandhu Andanawarih Pratiwi, Desy Nur Puji Nurhayati Pujiati Pujiati Raymundo Patria Hayu Sasmita Rollis Ayu Ditasari Rollis Ayu Ditasari Ruci Arizanda Rahayu Safiria Ayu Ditta, Aliffianti Salman Faris Insani Salsabilla, Nadiva Arti Sari Widati Sari, Erma Wulan Sendy Dwi Haryanto Sendy Dwi Haryanto Siti Nur Annisaa’ Sulistiyowati, Liliek Nur Theresia Budi Sucihati Vannesa Ghifarianty Vidia Ayu Satyanovi Vikha Hersa Agustin Wafi'ah Rizky Astarah Wahyu Wirasari Winda Dwi Trisnasari Wiwin Juliyanti Wulan Sari, Erma Yolanda Dhamayanti Zulfita Fidi Astuti