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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 | DOI: 10.32505/ihtiyath.v2i1.687

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.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i2.709

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, participants given low tax rates manipulations tend to be more compliant than participants given high tax rates manipulations, as well as the probability of tax examination, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the interaction 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.

AKURASI MODEL DETEKSI FINANCIAL DISTRES PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI PERIODE 2017 - 2021 Purbolakseto, Hengky Veru; Rudianto, Nur Ahmad Ricky; Sari, Apricilla Herdiana
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22621

Penelitian ini bertujuan untuk mengetahui hasil prediksi financial distress perusahaan dengan menggunakan model Springate, Zmijewski dan Grover. Serta untuk mengetahui model prediksi mana yang paling akurat diantara model Springate, Zmijewski dan Grover dalam memprediksi financial distress pada perusahaan yang menjadi sampel pada penelitian ini.Populasi dalam penelitian ini adalah perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang dihasilkan 43 sampel perusahaan. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini merupakan penelitian kuantitatif deskriptif.Berdasarkan hasil penelitian ini menunjukkan bahwa model Springate, Zmijewski dan Grover dapat memprediksi financial distress yang terjadi pada keseluruhan sampel yang digunakan dalam penelitian ini dengan dinyatakan sehat atau mengalami financial distress. Serta didapatkan hasil bahwa model Grover adalah model yang paling akurat dengan tingkat akurasi paling tinggi, yaitu 100 persen. Disusul oleh model Zmijewski dengan akurasi sebesar 91 persen, serta model prediksi terendah dihasilkan model Springate dengan akurasi 77 persen.

Pengaruh Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung Tasya Kirana Maharani Putri; Suhaidar Suhaidar; Nur Ahmad Ricky Rudianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1620

Financial accountability refers to the obligations and openness of an entity, be it a government, organization, or company, in managing, reporting, and being accountable for the use of its funds and financial resources. This research aims to analyze and determine the influence of the regional financial accounting system, public transparency, financial control and accountability activities in the Regional Financial Agency of the Bangka Belitung Islands Province. This study uses a quantitative approach. The sample in this study was 140 respondents. The data analysis technique is multiple regression analysis. Based on research results, regional financial accounting systems have no effect on financial accountability, public transparency has no effect on financial accountability, and control activities have an effect on financial accountability.

PENGARUH SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PANGKALPINANG Septiani, Mutiara; Julia, Julia; Rudianto, Nur Ahmad Ricky
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.720

This study aims to analyze the influence of the tax collection system and tax knowledge on taxpayer compliance through mobile SAMSAT services in Pangkalpinang City. This study uses a quantitative approach using a survey method through a questionnaire distributed to 400 taxpayers. The results of this study indicate that mobile SAMSAT services and tax knowledge have a positive and significant effect on taxpayer compliance, while service quality does not have a significant effect on taxpayer compliance

Perception of Sharia SME Towards PSAK 101 in Bangka Belitung Islands Province Ulyah, Himmatul; Rudianto, Nur Ahmad Ricky
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.806

This research aims to descriptively analyze the level of concern that Sharia SME (halal certified SME) in Bangka Belitung Province has regarding PSAK 101. The data collection method used a questionnaire which was distributed to 78 respondents and only 53 respondents filled in completely and were used as sample. The results of the research show that as many as 38% of respondents understand PSAK 101, and the remaining 62% do not understand PSAK 101. The perception of usefulness is that with standardized guidelines in sharia MSME financial reporting, it will make it easier for the financial reports to be understood to be the highest average while the difficulty of employing Qualified accountants have the highest average perception of uselessness. Even though this research is only a descriptive analysis and does not test a hypothesis, it is hoped that this research can increase our knowledge insight and can become a background for increasing understanding of PSAK 101 for Sharia SME in the future, as well as research material that can be studied further comprehensively.

PENGELOLAAN KEUANGAN UMKM MELALUI PENCATATAN AKUNTANSI DIGITAL Yanto, Yanto; Aprilian, Rahil Imainul; Vebtasvili, Vebtasvili; Rudianto, Nur Ahmad Ricky; Ulfa, Ulfa
Jurnal Abdi Insani Vol 12 No 9 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i9.2766

Pengelolaan keuangan yang efektif merupakan kunci keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM), terutama dalam menghadapi tantangan digitalisasi yang semakin kompleks. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan pencatatan keuangan digital di kalangan mitra usaha Batik Melayu Pinang Sirih. Metode pengabdian yang diterapkan adalah pendekatan partisipatif, dimulai dengan identifikasi kebutuhan melalui observasi dan wawancara mendalam untuk memahami praktik pencatatan keuangan yang ada. Selanjutnya, pelatihan intensif diberikan mengenai dasar-dasar pencatatan keuangan dan pengenalan aplikasi akuntansi digital seperti BukuKas dan Si Apik. Materi pelatihan mencakup pencatatan transaksi harian, penghitungan biaya produksi, serta penyusunan laporan laba rugi, neraca, dan arus kas. Setelah pelatihan, pendampingan dilakukan selama dua minggu untuk memastikan mitra dapat mengoperasikan aplikasi secara mandiri dan efektif. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai laporan keuangan, dengan 80% peserta merasa siap menggunakan aplikasi akuntansi digital. Meskipun demikian, beberapa peserta masih memerlukan pendampingan lebih lanjut, menandakan perlunya sesi lanjutan untuk memastikan penerapan yang optimal. Temuan ini menegaskan pentingnya pengelolaan keuangan yang teratur dan modern bagi UMKM, serta kebutuhan akan pelatihan berkelanjutan untuk mendukung transformasi digital yang lebih komprehensif. Oleh karena itu, pelatihan serupa sangat disarankan untuk dilaksanakan secara rutin, dengan perluasan topik yang mencakup aspek penjualan dan pemasaran digital, guna meningkatkan daya saing UMKM di pasar yang semakin kompetitif dan dinamis.

Perception of Sharia SME Towards PSAK 101 in Bangka Belitung Islands Province Ulyah, Himmatul; Rudianto, Nur Ahmad Ricky
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.806

This research aims to descriptively analyze the level of concern that Sharia SME (halal certified SME) in Bangka Belitung Province has regarding PSAK 101. The data collection method used a questionnaire which was distributed to 78 respondents and only 53 respondents filled in completely and were used as sample. The results of the research show that as many as 38% of respondents understand PSAK 101, and the remaining 62% do not understand PSAK 101. The perception of usefulness is that with standardized guidelines in sharia MSME financial reporting, it will make it easier for the financial reports to be understood to be the highest average while the difficulty of employing Qualified accountants have the highest average perception of uselessness. Even though this research is only a descriptive analysis and does not test a hypothesis, it is hoped that this research can increase our knowledge insight and can become a background for increasing understanding of PSAK 101 for Sharia SME in the future, as well as research material that can be studied further comprehensively.

Pengaruh Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen (Studi Kasus Perusahaan LQ45 yang Terdaftar di BEI Periode 2020-2022) Iqbal Fawwaz Nadiqa, Atalariq; Ricky Rudianto, Nur Ahmad
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

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.

Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 Suhaidar, Suhaidar; Anggita, Wenni; Karmawan, Karmawan; Rudianto, Nur Ahmad Ricky
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

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.

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