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TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Rudianto, Nur Ahmad Ricky
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.146 KB) | DOI: 10.32505/ihtiyath.v2i1.687

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, par- ticipants given low tax rates manipulations tend to be more compliant than partici- pants given high tax rates manipulations, as well as the probability of tax examina- tion, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the inter- action effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.  
Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 Suhaidar Suhaidar; Wenni Anggita; Karmawan Karmawan; Nur Ahmad Ricky Rudianto
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3354.612 KB) | DOI: 10.33019/ijbe.v5i1.311

Abstract

The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Islamic philanthropic funds. So, the purpose of this research is to see the extent of implementation of internet financial reportring to incresing accountability in zakat management organizations.  The method used in this study is  descriptive qualitative, with a sample of 11 OPZ who did internet financial reporting in 2017 and 2018. The results of the study revealed that internet financial reporting of OPZ was in the middle category level with a value of 60.13%. This indicates that the level of disclosure of internet financial reporting in Indonesia is still not good because it is still at the intermediate level. This happens because the prevailing regulations are still weak and there has been no action from the government in regulating OPZ financial reporting because OPZ itself is still in the form of non-profit organizations.
PLACE BRANDING APPROACH AS AN EFFORT TO OPTIMIZE THE IMAGE OF THE REGENCY OF BELITUNG AND THEIR IMPLICATIONS FOR THE DECISION TO VISIT TOURISM DESTINATIONS IN LENGKUAS ISLAND C Christianingrum; Nizwan Zukhri; Nur Ahmad Ricky Rudianto
Integrated Journal of Business and Economics (IJBE) Vol 6, No 1 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.881 KB) | DOI: 10.33019/ijbe.v6i1.399

Abstract

This study aims to find out about the Place branding approach to optimize the image of Belitung Regency and its implications for the decision to visit tourist destinations on the Lengkuas Island. The object of this research is the tourists who visit the tourist destinations of the Belitung Regency. The research method uses descriptive and verification. Sources of data used are primary and secondary. The research sample was 100 people, using the Proportional Sampling technique. Data collection techniques are carried out through questionnaires, interviews, and literature studies. To measure the value of the Place branding approach to optimize the image of the Belitung Regency and its implications for the decision to visit the tourist destination of Lengkuas Island. 
Framing Effect, Urutan Informasi dan Keputusan Investasi Deposito Syariah: Studi Eksperimen Nur Ahmad Ricky Rudianto; Himmatul Ulyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1219

Abstract

This study examines order effect and framing effect on purchasing decisions in deposit planning. This study uses a research method with 2 x 2 factorial research designs between subjects. Participants who are given sequential manipulation of information, good news to bad news, will revise their beliefs for decisions to be taken, compared to participants who are given manipulations consisting of information from bad news to good news. Likewise for the framing effect, participants tend to revise their beliefs for the decisions they will make in the conditions provided that the framing is positive and there is a negative framing effect. For the interaction between the order effect and the framing effect it is proven to give the results of different decisions about reporting that receive information on good news to bad news with positive framing and finance that receives information from bad news to good news with negative framing
The effect of Covid-19 on the economy of Bangka-Belitung and the performance of MSME and its impact on competitive strategies in the new normal era Reniati Reniati; Muhammad Faisal Akbar; Nur Ahmad Ricky Rudianto
Annals of Management and Organization Research Vol. 1 No. 1: August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v1i1.289

Abstract

Purpose: The economy in the MSME sector is experiencing a great crisis in the face of the Covid-19 pandemic. MSME actors must change strategies to adapt to the current pandemic conditions. The purpose of this study was to examine the effects of Covid 19 on the economy and performance of MSMEs as well as the strategies adopted by MSME players in Bangka Belitung Province. Research methodology: The data collection method employed probability sampling with google form media analyzed by using cross tabulation, trend analysis and simple mathematical modeling in projecting total economic losses to MSMEs that are active in the Bangka Belitung Island Province. Results: The results show that 84.7 percent of MSMEs experienced a negative impact due to the Covid 19 pandemic in the form of a decrease in sales turnover, reduced demand and hampered distribution of raw materials. However, 15.3 percent of MSMEs experienced a positive impact and survived in the Covid 19 pandemic conditions. Some of the strategies implemented by MSMEs to survive in the Covid 19 periods were replacing products sold with products for handling COVID 19 such as masks, hand sanitizers and others. MSME players also changed their sales strategy by selling online and maintaining customer databases. Limitation: Due to the Covid-19 condition, survey activities were carried out by using the Google Form online application. Contribution: MSMEs undertook a more aggressive marketing strategy to maintain turnover value in order to keep growing. Keywords: Covid-19, MSME, Turnover, Competitive strategy
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN DI ERA PANDEMI CORONA SEBAGAI UPAYA PENGUATAN KETAHANAN EKONOMI KELUARGA Wenni Anggita; Julia Julia; Suhaidar Suhaidar; Nur Ahmad Ricky Rudianto
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 7 No 2 (2020): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v7i2.2083

Abstract

Tahun 2020 menjadi tahun musibah bagi seluruh negara termasuk Indonesia dengan munculnya Wabah corona (Covid-19). Perekonomian dunia menjadi porak-poranda akibat melemahnya pertumbuhan ekonomi dunia termasuk juga Indonesia. Hal ini menjadikan banyak kepala rumah tangga mengalami kesulitan ekonomi akibat dari pendapatan yang menurun akibat dari kebijakan PSBB yang diberlakukan pemerintah Indonesia untuk mengatasi laju penyebarab dari virus corona. Kurangnya pendapatan kepala rumah tangga ini menjadikan ibu rumah tangga sebagai seorang Financial Planner harus bijak dalam mengelola keuangan rumah tangga di masa sulit. Sebagai Financial Planner, perempuan haruslah menjadi seorang perencaa yang baik dalam pengelolaan keuangan rumah tangga. Hal ini dikarenakan podasi rumah tangga terdapat pada bagaimana penguatan ketahanan ekonomi keluarga yang berasal dari peran perempuan sebagai Financial Planner. Oleh karenanya, perempuan dan ibu rumah tangga harus mendapatkan edukasi mengenai bagaimana manajemen keuangan rumah tangga dengan baik
SEMANGAT MENGABDI BERGERAK BERSINERGI DIMASA PANDEMI COVID-19 Muhammad Faisal Akbar; Nur Ahmad Ricky Rudianto
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 7 No 2 (2020): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v7i2.2088

Abstract

KKN Tematik Covid-19 merupakan program KKN yang direncanakan dan dilaksanakan berdasarkan kondisi pandemi saat ini dimana mahasiswa dapat membantu masyarakat di daerah bersangkutan dengan upaya mencegah serta memutuskan penyebaran Covid-19 ini. Kelurahan kacang pedang, satu dari kelurahan yang berada di kecamatan Gerunggang Kota Pangkal Pinang, Provinsi Kepulauan Bangka Belitung. Secara umum kelurahan Kacang Pedang memiliki luas wilayah yaitu 188,42 ha yang terdiri atas 3 Rukun Warga (RW) dam 10 Rukun Tetangga (RT). Total jumlah penduduk sebanyak 7.832 dengan jumlah penduduk laki-laki yaitu 3.968 dan penduduk perempuan yaitu 3.864. Desa Rias berjarak ± 10 Km dari Ibukota Kabupaten Bangka Selatan dengan potensi unggulan terbesar dari persawahan dengan luas 3.071 Ha dari luas total Desa Rias yaitu 5.000 Ha. Desa Rias dengan masyarakat yang berasal dari berbagai suku seperi Jawa, Sunda, Bugis, dan asli Melayu menjadikan Desa Rias hidup berdampingan dengan berbagai suku dan Budaya. Desa Rias ssat ini memiliki delapan dusun dan 36 Rukun Tetangga ( RT) dengan jumlah penduduk di tahun 2015 sebanyak 8.251 Jiwa. Pelaksanaan KKN di Desa Kacang Pedang dan Desa Rias memiliki program kerja di Bidang Pendidikan, Kesehatan, Lingkungan, dan Sosial Masyarakat dengan mengedepankan protokol keamanan Covid-19
Program Peningkatan Kesejahteraan Masyarakat melalui Digital Entrepreneurshp Academy Muhammad Faisal Akbar; Nur Ahmad Ricky Rudianto; Welly Yandi
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2023): GERVASI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v7i3.4460

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  Tujuan utama dari pengabdian ini adalah untuk memberikan pemahaman mendalam kepada pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang berbagai aspek kewirausahaan digital, mulai dari teknik pemasaran online, pengelolaan toko online, hingga dasar-dasar e-commerce. Pengabdian dilakukan dengan beberapa tahapan yaitu: identifikasi masalah melalui kunjungan ke Kelurahan Kacang Pedang, menetapkan tugas pokok antara pihak penyelenggara dan penerima PkM, pelaksanaan sosialisasi, dan bimbingan teknis dalam penggunaan platform digital seperti Canva, Facebook, Shopee, Tokopedia, dan Gojek. Pelatihan akademi kewirausahaan digital diberikan bagi 20 UMKM di Kelurahan Kacang Pedang. Hasil pengabdian menunjukkan bahwa terjadi transformasi digital pada sejumlah UMKM yang sebelumnya belum memahami dan menggunakan platform digital dalam memasarkan produknya, setelah diberikan pelatihan peserta UMKM telah mampu membuat toko online melalui platform digital.
Pengaruh Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen (Studi Kasus Perusahaan LQ45 yang Terdaftar di BEI Periode 2020-2022) Atalariq Iqbal Fawwaz Nadiqa; Nur Ahmad Ricky Rudianto
Indonesian Journal of Accounting and Business Vol 5 No 1 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i1.70

Abstract

Penelitian ini memiliki tujuan untuk mevalidasi kembali hasil dari pengaruh variabel Leverage (DER) dan Variable Ukuran Perusahaan (FS) terhadap variabel Kebijakan Dividen (DPR) dengan studi kasus perusahaan yang terindeks LQ-45 di BEI periode 2020-2022. pada penelitian ini data bersumber dari website resmi idx.co.id. dalam penelitian ini peneliti menggunakan pendekatan kuantitatif dan metode analisis yang digunakan adalah regresi data panel dengan bantuan software Eviews 12 sebagai alat bantu analisis. Berdasarkan pengujian panel data yang cocok digunakan penelitian ini adalah Common Effect Mpdel (CEM). Berdasarkan hasil dari penelitian diketahui variabel Leverage berpengaruh kearah negatif tidak signifikan terhadap variabel kebijakan Kebijakan Dividen dan variable Ukuran Perusahaan memiliki pengaruh kearah negatif tidak signifikan terhadap variabel Kebijakan Dividen.
EFESIENSI PENGELOLAAN WAKAF TUNAI Nur Ahmad Ricky Rudianto; Himmatul Ulyah
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research focuses on efficient cash waqf management conducted qualitatively using library studies. The approach in this research is a critical analytical descriptive approach. The data used is sourced from sekuder data obtained from the results of research that has been done before, articles and reference books with subjects about waqf and cash waqf. The object studied is the management of waqf carried out at Islamic Financial Institutions (LKS), Non-Profit Institutions and the Government. Based on the literature review that has been done, it is found that the most efficient waqf management if managed by Islamic Financial Institutions (LKS), This is because Islamic Financial Institutions have clear functions and duties, competent human resources, guaranteed accountability and the breadth of the network in the management of waqf funds to be channeled and invested.