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All Journal ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Istinbath: Jurnal Hukum Islam Likuid: Jurnal Ekonomi Industri Halal Ekalaya : Jurnal Ekonomi Akuntansi JPM Teumulong: Journal of Community Service JEMBA: Journal of Economics, Management, Business, and Accounting
Tripalupi, Ramadhani Irma
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Penentuan Laba Produk Rumahan Lemper dengan Pendekatan Full Costing Tripalupi, Ramadhani Irma; Agustin, Dinar Aulia; Dewi, Divani Paramitha
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.76

Abstract

This research aims to calculate the cost of production based on the cost of the process using a full costing approach, and determine the profit to be obtained. The research was conducted at Lemper X Home Industry in Bandung. The type of data taken is in the form of qualitative and quantitative data, sourced from primary data and secondary data through interviews and documentation. The secondary data is in the form of library research. The results of the study show that the full costing approach can determine the cost of production based on the cost of production and the amount of profit earned. However, because there is no comparison of the results of production costs with the calculation of the variable costing approach, it is not yet known whether the information regarding the determination of profit is appropriate. No calculations were made using the variable costing approach because there were limitations in terms of variable cost data. Therefore, this research recommends that the cost of production is also calculated using the variable costing approach so that the calculation of the cost of production can be obtained which is more in accordance with the needs and can determine the appropriate profit. Thus the company will also get more accurate and precise information, in determining profits and in terms of costs where it is possible to deduct both costs of process and costs of order and in determining the appropriate approach to costs of process and costs of order. Keywords: Cost of Orders, Cost of Processing, Full Costing, Profit, Variable Costing.
Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Asset terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2022 Oktaviani, Siti Atikah; Tripalupi, Ramadhani Irma; Wardiyah, Mia Lasmi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.201

Abstract

The purpose of this research is to find out and analyze the CSR disclosure reporting mechanism; the influence of CSR disclosure on Company Value; the effect of disclosure of ROA on Company Value; and the joint effect of CSR and ROA on Company Value (in Manufacturing Companies registered on JII for 2018-2022. The research method used in this research is Mixed Methods. This research uses the Mixed Methods method with the type of approach in the form of "Embedded Design". This type of approach includes those that free the researcher to choose one of the prioritized methods.The researcher prioritizes quantitative research methods with a larger portion compared to qualitative research methods.The results of the qualitative research show that the CSR disclosure mechanism in Manufacturing sample companies that are listed in JII during 2018-2022 can be said to be good. The results of the research from the quantitative method, namely CSR has a significance value of 0.008 and its partial effect on Company Value is 22.6%. . CSR and ROA have a significance of 0.000, both of which have a simultaneous effect on firm value with an influence of 51.1%.
Pengaruh Umur Listing dan Ukuran Perusahaan terhadap Ketepatan Waktu Corporate Internet Reporting (CSR) pada PT Bank Panin Dubai Syariah Tbk Tahun 2019-2022 Rahayu, Risti Putri; Tripalupi, Ramadhani Irma; Muslih, Amar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.202

Abstract

The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.
Financial Accounting and Management Accounting Training for MSMEs at the Annisa Bandung Cooperative Tripalupi, Ramadhani Irma
Teumulong: Journal of Community Service Vol. 1 No. 2 (2023): December 2023
Publisher : Institute of Education and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62568/jocs.v1i2.7

Abstract

One of the internal problems faced by MSMEs is that the transaction records is still extremely simple, and many have not even done that yet. 85.19% of MSMEs in the Annisa Bandung Cooperative do not carry out accounting records in an orderly manner. However, it is important for MSMEs to carry out the accounting recording process to support the fluidity of their business activities. For this reason, it is important to hold training, that aim to provide knowledge and understanding of financial and management accounting so that MSME practitioners be able to apply it to their business activities. The methodology used in community service activities in the form of training is a service learning approach. Meanwhile, the implementation method is preparation, implementation and evaluation. The results of the training activities, namely that the level of knowledge of participants increased by 34% and the level of understanding increased by 44.44%, were said to be successful because this value reached more than 25%. Participants will apply the accounting records that are trained in their business activities as follows: (1) cash flow as much as 48.16%, (2) cash flows, profit and loss statements and inventory books as much as 44.44% and (3) inventory books as much as 7.4%.
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Asriati, Novia Aisah; Tripalupi, Ramadhani Irma; Alifa, Nabiela Rizki
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23538

Abstract

The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance.  
PENGARUH PERUBAHAN KAS TERHADAP TINGKAT LIKUIDITAS PADA BANK SYARIAH INDONESIA (EXS BRI SYARIAH) PERIODE 2011-2020 Noviyanti, Rahma; Tripalupi, Ramadhani Irma; Adisaputra, Ateng Kusnandar; Arsyad, Asep
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23539

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1) perkembangan perubahan kas Bank Syariah Indonesia (exs BRI Syariah) Periode 2011-2020, 2) perkembangan tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020, dan 3) pengaruh perubahan kas terhadap tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020. Metode penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sumber data penelitian ini adalah data sekunder berupa laporan keuangan periode 2011-2020 yang di publikasi di website resmi Bank Syariah Indonesia. Analisis data yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, analisis uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien determinasi R2, dan analisis uji hipotesis t (persial). Hasil penelitian menunjukan bahwa 1) perkembangan perubahan kas cenderung mengalami peningkatan yang cukup baik pada tahun 2011-2020 hanya mengalami penurunan di tahun 2018. 2) perkembangan tingkat likuiditas 2011-2020 mengalami peingkatan dan penurunan nilai tertinggi likuiditas ada pada tahun 2015 dan terendah tahun 2020. 3) perubahan kas memiliki pengaruh 47,5% terhadap tingkat likuiditas dengan nilai thitung > ttabelyaitu -2,689 > 2,045 dan nilai signifikasi 0,028 < 0,05. Artinya H0 ditolak Ha diterima, maka perubahan kas berpengaruh signifikan terhadap tingkat likuiditas di Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020.  
Analisis Implementasi Just In Time Di Era Industri 4.0 Dan Keberlanjutan Tripalupi, Ramadhani Irma; Andriani, Arisyah Fitri; Melindah, Devi; Ruhimat, Ii
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i1.79

Abstract

Penelitian ini menganalisis implementasi Just in Time di PT. Toyota Motor Manufacturing Indonesia di era Industri 4.0 dan keberlanjutan. Penelitian menggunakan metode kualitatif dengan pendekatan studi pustaka. Hasilnya menunjukkan bahwa implementasi JIT telah berjalan efektif, seperti adanya penurunan biaya produksi, peningkatan pengendalian persediaan, dan peningkatan kualitas produk. Implementasi JIT masih relevan di era Industri 4.0, karena teknologi ini menyempurnakan prinsip-prinsip dalam JIT yang memberi tingkat efisiensi dan daya tanggap yang lebih baik. Implementasi JIT di era keberlanjutan telah memenuhi tiga pilar, yang ditunjukkan oleh capaian kinerja ekonomi, kinerja sosial dan kinerja lingkungan. Tiga pilar tersebut dapat dipertimbangkan dalam menentukan strategi untuk mencapai keunggulan kompetitif.
Pelatihan Pembuatan Nomor Induk Berusaha Bagi UMKM Guna Memiliki Legalitas Usaha di Desa Gadobangkong Bandung Barat Halimah, Lili; Nasim, Eman Sulaeman; Tripalupi, Ramadhani Irma; Effendi, Marwan; Ichtiat, Helmi Qodrat
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): JULY-JPM
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/jpm.v3i2.121

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Gadobangkong, Bandung Barat dalam melakukan pendaftaran dan pembuatan Nomor Induk Berusaha (NIB) melalui sistem Online Single Submission (OSS), peserta berjumlah 30 UMKM yang memiliki usaha bervariasi. Pelatihan dilaksanakan secara tatap muka dengan pendekatan partisipatif yang mencakup sosialisasi pentingnya legalitas usaha, panduan teknis penggunaan platform OSS, dan praktik langsung pembuatan NIB. NIB merupakan identitas legal usaha yang wajib dimiliki pelaku usaha agar dapat menjalankan kegiatan bisnis secara sah dan memperoleh akses terhadap berbagai fasilitas pemerintah, termasuk pembiayaan, pelatihan, dan perlindungan hukum. Namun, banyak pelaku UMKM di desa ini yang belum memiliki NIB karena keterbatasan informasi, keterampilan digital, serta kendala administratif. Hasil kegiatan menunjukkan bahwa peserta pelatihan mengalami peningkatan pemahaman dan sebanyak 93% peserta berhasil memperoleh NIB secara mandiri. Kegiatan ini diharapkan dapat mendorong transformasi UMKM yang lebih formal dan berdaya saing di tingkat lokal maupun nasional
Pengaruh Diamond Fraud dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan yang Terdaftar di JII Ambarwati, Rahmi; Tripalupi, Ramadhani Irma; Yudhanegara, Firman
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2008

Abstract

This study is motivated by the inconsistency of findings in previous research on the Fraud Diamond theory, as well as the phenomenon of companies remaining listed in the Jakarta Islamic Index (JII) despite being involved in financial statement manipulation. The objective of this study is to examine the influence of the elements of the Fraud Diamond theory, pressure, opportunity, rationalization, and capability, on the likelihood of fraudulent financial reporting among companies listed in the JII during the 2021–2023 period. Each element is measured using specific proxies: financial target (pressure), ineffective monitoring (opportunity), total accrual (rationalization), and directors change (capability). This research adopts a quantitative approach and employs descriptive statistics, classical assumption tests, panel data regression, multiple linear regression, hypothesis testing, and coefficient of determination (R²) analysis. The results show that, simultaneously, all four elements of the Fraud Diamond have a significant influence on the occurrence of fraudulent financial reporting. However, partially, only pressure and rationalization have a significant effect, while opportunity and capability do not significantly contribute to the detection of fraudulent financial reporting.
RESTRUKTURISASI PEMBIAYAANMURABAHAH,MUDHARABAHDAN MUSYARAKAH DI BANK SYARIAH DITINJAU DARI PERSPEKTIF HUKUM Tripalupi, Ramadhani Irma
ADLIYA: Jurnal Hukum dan Kemanusiaan Vol. 8 No. 2 (2014): ADLIYA : Jurnal Hukum dan Kemanusiaan
Publisher : Fakultas Syariah dan Hukum UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/adliya.v8i1.8629

Abstract

Tulisan ini menjelaskan tentang penyelesaian pembiayaan bermasalah di bank syariah. Selain itu, juga akandiuraikan se­ca­ra garis besar tentang bagaimana cara bank menanggulangi pembiayaan bermasalah yang dilakukan melalui upaya-upaya yang bersifat preventif dan represif/kuratif. Dalam praktiknya, penyelesaian pembiayaan bermasalah di bank syariah tidaklah mudah. Namun tulisan ini akan memaparkan secara ringkas tentang metode restrukturisasi pembiayaan murabahah sebagai alternatifpenyelesaian pembiayaan bermasalah di bank syariah.
Co-Authors Adisaputra, Ateng Kusnandar Agustin, Dinar Aulia Ambarwati, Rahmi Andriani, Arisyah Fitri Anggahegari, Prameshwara Anggahegari Asep Arsyad Asriati, Novia Aisah Dewi, Divani Paramitha Effendi, Marwan Fatihah, Nurul Halimah, Lili Ichtiat, Helmi Qodrat Kholil, Suparman Melindah, Devi Mia Lasmi Wardiyah, Mia Lasmi Muslih, Amar Nabiela Rizki Alifa Nasim, Eman Sulaeman Noviyanti, Rahma NUR EFENDI Oktaviani, Siti Atikah Putri, Aliqa Riyana Putri, Tasya Aulia Rahayu, Risti Putri Ridwan Effendi Ruhimat, Ii Sabita, Amira Sakinah, Gina Susana, Lina Marlina Yudhanegara, Firman