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Peningkatan Literasi Akuntansi Dan Pengelolaan Keuangan Masyarakat Melalui Pengabdian Masyarakat Di Sekolah Setiawan, Rahmat; Oktaviani, Rona Naula; Nursida, Nina; Sasmita, Anggun Eca
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3547

Abstract

Pengabdian Kepada Masyarakat (PKM) ini sasarannya adalah para siswa/i di SMA Negeri 1 Tebing Tinggi Barat Meranti, Riau. Permasalahan yang ada dalam PKM ini adalah rendahnya literasi akuntansi dan pengelolaan keuangan yang sesuai prinsip dasar akuntansi keuangan dikalangan masyarakat atau siswa/i sekolah menengah atas atau sederajat. Jadi, PKM ini mengusung tujuan meningkatkan literasi akuntansi dan pengelolaan keuangan melalui program pengabdian masyarakat di sekolah. Menggunakan metode sosialisasi dan diskusi tanya jawab. Kegiatan ini melibatkan seluruh siswa kelas XII dari kelas IPA dan IPS dengan respon yang sangat antusiasme, terutama setelah memahami potensi finansial dalam berwirausaha. Jadi, dengan meningkatnya literasi akuntansi diharapkan memberikan dampak positif pada pengelolaan keuangan pribadi siswa/i atau masyarakat sekitar dan akan membangkitkan semangat berwirausaha untuk menciptakan ekonomi lokal yang lebih kuat.
Perpajakan Di Pabrik Pengolahan Sagu Maini Darul Aman Saputra, Dian; Setiawan, Rahmat; Ariyanto, Sanusi; Rinaldy, Reza Ananda
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3549

Abstract

Tujuan dari pengabdian ini adalah untuk menyelidiki elemen perpajakan yang berkaitan dengan Pabrik Pengolahan Sagu Maini Darul Aman. Pabrik ini memainkan peran penting dalam sektor pertanian dan pangan Maini Darul Aman. Pengabdian ini akan menyajikan analisis mendalam tentang perpajakan dalam konteks pabrik pengolahan sagu untuk meningkatkan pemahaman dan kesadaran tentang peraturan perpajakan yang berlaku serta memastikan bahwa perusahaan mematuhi kewajiban perpajakan mereka. Kegiatan utama pengabdian ini akan mencakup identifikasi kewajiban perpajakan yang relevan, penghitungan dan pelaporan pajak yang benar, dan pengetahuan tentang insentif perpajakan yang mungkin tersedia untuk perusahaan pengolahan sagu. Pengabdian ini juga akan memberikan informasi tentang penggunaan teknologi dan sistem informasi perpajakan yang efisien dalam memenuhi kewajiban perpajakan. Hasil dari pengabdian ini diharapkan dapat membantu Pabrik Pengolahan Sagu Maini Darul Aman untuk memahami peraturan perpajakan dengan lebih baik, mengoptimalkan manajemen perpajakan mereka, serta memastikan kepatuhan terhadap hukum perpajakan yang berlaku. Dengan demikian, pengabdian ini akan berkontribusi pada perkembangan berkelanjutan industri pengolahan sagu di daerah tersebut, serta mendukung upaya pemenuhan kewajiban perpajakan yang lebih baik bagi perusahaan tersebut.  
Analysis of Value at Risk Measurement Using The Variance-Covariance Method in The Securities Portfolio Rezza Gustantya Pratiwi; Rahmat Setiawan
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i01.868

Abstract

Bonds are one of the investment instruments with fixed income. One of the most popular bonds is government bonds, which are considered safer than corporate bonds or other investment instruments. Every financial investment instrument that provides a rate of return (return) will have risks. Choosing bonds with the smallest loss rate is one of the priorities of an investor. One of the steps that investors can take is to determine the value of Value at Risk (VaR) first to determine the maximum loss obtained when investing. This study will discuss the risks in Bank Jatim's FVTOCI portfolio by measuring the Value at Risk value of each selected bond sample and several portfolio combinations of these bonds. The bonds used as samples in this research are FR0068, FR0080, FR0096 and FR0098. The measurement of this VaR value uses the Varian-Covariance method, where the assumption of the data used is data with a normal distribution. The resulting VaR value can be used as a consideration for the company to choose bonds for its investment portfolio.
Investor Preferences in Choosing Digital Investment Applications: A Study on Banking and Non-Banking Securities Platforms Astutik, Novita Juni; Setiawan, Rahmat
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.934

Abstract

The digital transformation has reshaped Indonesia’s retail investment landscape through the emergence of digital investment applications from both banking and non-banking institutions. Despite the growing adoption of such platforms, user preferences toward different types of applications remain underexplored. This study aims to examine the factors influencing user preferences in selecting digital investment applications, by comparing banking and non-banking securities platforms. A quantitative approach was employed, involving 124 active users of digital investment apps selected through purposive sampling. Five key variables were analyzed: ease of use, trust in technology, institutional trust, perceived financial benefit, and social influence. Data were analyzed using descriptive statistics and binary logistic regression. The findings reveal that most users prefer non-banking applications. Among the analyzed variables, institutional trust emerged as the most significant predictor of user preference. These findings suggest that digital investment platforms should focus not only on enhancing technological features, but also on strengthening institutional reputation and building user trust. These findings suggest the importance of incorporating institutional trust in the development of technology adoption models in the digital finance sector. Practically, app developers need to prioritize building institutional reputation and user trust, in addition to enhancing technological features.
Ethical Questions on AI-Generated Literature: The Evolution of Literary Creativity in the Post-Humanistic Era Setiawan, Rahmat; Nuryanto, Agung Benta Febria; Pechinthorn, Komm
Humanis Vol. 29 No. 3 (2025): Volume 29 No 3, Agustus 2025
Publisher : Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JH.2025.v29.i03.p08

Abstract

This study aims to examine the involvement of AI, particularly ChatGPT, in the creation of literary works, as well as its implications for the concepts of authorship, originality, the creative process, and the future of literature with technology. This study uses Barthesian Authorship concept and Floridi’s Ethics of Technology. The method used is a mixed method with a parallel convergent design approach. Data collection techniques include a survey of 50 students who have written literary works as part of their coursework and semi-structured interviews with three literature professors from different epistemological backgrounds. Quantitative analysis uses descriptive statistics, while qualitative data is analysed thematically. The results of the study show that all student respondents have used AI to write literary works, and the majority claim these works as their own without mentioning AI’s involvement in the process, reflecting an ethical crisis and creative subjectivity. The results of the interviews revealed that the concept of authorship has shifted from a single authority to a collaborative and negotiated relationship between humans and machines; originality is no longer considered an absolute value but rather a constantly evolving construction; the creative process must maintain its existential value; and literary ethics must be re-evaluated in the context of the current digital and academic landscape. This is literature in the post-humanist era, where AI is not merely a technological tool but a cultural agent involved in reshaping the contemporary literary landscape.
Legal Analysis of Predator Pricing Practices in Business Competition in the Digital Economy Era Setiawan, Rahmat; Mustikowati, Endang
Ipso Jure Vol. 2 No. 4 (2025): Ipso Jure - May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zd9yyw84

Abstract

The rapid development of information and communication technology has changed the mechanism of business competition in the era of the digital economy, where digital companies use aggressive pricing strategies such as predatory pricing to eliminate competitors. Predator pricing, which is the setting of prices very low below production costs with the aim of weeding out competitors, is often disguised as a promotion or market acquisition strategy by large startups and digital platforms. This poses a major challenge in competition law enforcement in Indonesia because it is difficult to prove predatory intent and set very low price limits in the context of complex digital business models and limited cost transparency. Article 20 of Law No. 5 of 1999 normatively prohibits this practice, but its application is less adaptive to the characteristics of the digital economy. This study uses a normative juridical method with a study of regulations, ICC decisions, and international literature to examine the adequacy of legal norms related to predator pricing in Indonesia. The results of the study show the need to update regulations and increase the capacity of ICC in order to overcome market distortions due to predatory pricing strategies, especially those that have an impact on the sustainability of MSMEs. A multidisciplinary approach that integrates legal analysis, the digital economy, and data is ess.
Criminal Sanctions for Domestic Violence: Analysis of Effectiveness and Victim Protection Setiawan, Rahmat; Ogotan, Arianti A.; Mustikowati, Endang
Ipso Jure Vol. 2 No. 9 (2025)
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ij.v2i9.40

Abstract

This study analyzes the effectiveness of criminal sanctions against perpetrators of domestic violence and the level of legal protection provided to victims based on Law Number 23 of 2004 concerning the Elimination of Domestic Violence (PKDRT Law). The approach used is a normative juridical method by examining relevant laws and regulations, doctrines, and judicial practices. The results of the study show that although the PKDRT Law has provided a strong legal basis in cracking down on perpetrators, its effectiveness is still weak due to structural constraints, patriarchal culture, and lack of victim perspective among law enforcement officials. Legal protection for victims is still formalistic and has not touched on the aspects of psychological and social recovery. Therefore, it is necessary to reconstruct the criminal law paradigm through a restorative justice approach that prioritizes the restoration of the dignity of victims, social reconciliation, and the prevention of repeated violence. Reformulation of norms and strengthening the capacity of law enforcement agencies is also an urgent need for the law to function as an instrument of substantive justice, not just a tool of punishment. This research emphasizes that justice in domestic violence cases must be realized through a balance between legal certainty, victim protection, and universal human values.
Board Diversity and Dividend Payout Ratio: Evidence from Family Firms in Indonesia Setiawan, Rahmat; Aslam, Annisa Paramaswary
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 5 No 2 (2018): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v5i2.6232

Abstract

This study investigates the impact of Board of Commissioners (BoC) diversity on dividend payments in the listed family firms in Indonesia. This study uses diversity for gender, nationality and tenure to describe the board of commissioners diversity. Using a data set of listed family firms in Indonesia Stock Exchange over the period 2012-2016, we find evidence indicating that board gender diversity is positively related to dividend payments. Secondly, we find evidence that board tenure diversity is positively related to dividend payments. However, the board nationality diversity does not remain significant on dividend payments.
Corruption in the Digital Age: Challenges of Law Enforcement in Electronic Government Systems Setiawan, Rahmat; Mustikowati, Endang
Ipso Jure Vol. 3 No. 3 (2026): Ipso Jure - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ev55vj02

Abstract

The development of information technology has driven the transformation of governance through the implementation of the Electronic-Based Government System (ESBS) as an effort to realize a transparent, accountable, and efficient government. However, this digitalization does not necessarily eliminate corrupt practices, but rather gives rise to new, more complex, technology-based corruption patterns. This study aims to analyze the challenges of law enforcement against corruption crimes in the digital era within the ESBS system, particularly those caused by the ambiguity of norms in laws and regulations. The research method used is normative legal research with a legislative and conceptual approach, through an analysis of regulations related to ESBS, corruption crimes, and information technology law. The results show that the ESBS regulations in Presidential Regulation Number 95 of 2018 are still administrative in nature and have not been optimally integrated with the legal regime for eradicating corruption. In addition, there is a lack of clarity in the norms regarding the determination of legal accountability, system security standards, and digital evidence mechanisms, which creates legal uncertainty and multiple interpretations in law enforcement practices. Disharmony between the Corruption Crime Law and the Electronic Information and Transactions Law also weakens the effectiveness of enforcement against digital corruption. Therefore, legal reconstruction is needed through the reformulation of norms that are adaptive, integrative, and responsive to technological developments to ensure legal certainty and the effectiveness of eradicating corruption in the digital era.
ANALISIS KELAYAKAN MENGGUNAKAN HAMDI’S METHOD PADA USAHA AGROINDUSTRI TAPAI UBI KAYU PAK ZAIN DI KECAMATAN RUMBAI BARAT KOTA PEKANBARU Hamdi Agustin; Doni Giong Saputra; Setiawan, Rahmat
JSE: Jurnal Sharia Economica Vol. 5 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/v6kjev38

Abstract

This study aims to analyze the feasibility of Pak Zain's cassava tapai agro-industry business using Hamdi's Method consisting of the Gold Value Method (GVM) and the Gold Index (GI). The research method used is a quantitative approach with a case study on Pak Zain's cassava tapai agro-industry business in Pekanbaru. The results of the study show that Pak Zain's cassava tapai agro-industry business using Hamdi's Method consisting of the Gold Value Method (GVM) obtained a positive gold value of 115.094 grams, which indicates that the investment for the business is feasible. The Gold Index (GI) value = 3.822 grams because GI> 1, then the cassava tapai business is declared feasible to run based on the GI criteria. As a comparison, using a conventional perspective, namely NPV and PI, produces NPV = Rp. 409,328,230.16 (positive) / (NPV > 0), so that the business is financially feasible to run according to the NPV decision criteria (NPV > 0 = feasible). Then, the Profitability Index value is 12.87 (PI) > 1, so that Mr. Zain's cassava tapai agro-industry business is profitable and feasible. From the results of the business feasibility analysis, it can be identified that Mr. Zain's cassava tapai agro-industry business in Pekanbaru city is financially feasible. The Hamdi's Method is effectively used for business feasibility analysis.
Co-Authors Abdul Malik Akmal Abdulrohim E-sor Acchedya Anugrahani Acchedya Anugrahani Ade Putra, Bayu Adelisa, Rana Adhim, Syarif Aditya Daru Pangaripto Aditya Sahrul Aditya Sahrul Bagaskara Adriani, Mirza Adyanto Budi Rachmansyah Affan Fardan Navandra Agil Fahad Rizkillah Agustin, Hamdi Agustina, Eliasanti Ahmad Aziz Putra Pratama Ahmad Naufal Arrafi Aji Brahmanstya Lino Pratama Aldith Dea Almeyda Alfiani, Ika Alviyah Rahmah Amiruddin Siregar Andanty, Ferra Dian Andaran, Vanya Jossi Andi Karman Andri Rianawati Angelina, Viola Anggraeni Anggraeni Annisa Shabrina Annisa’ush Shafiyah Azzahrah Anugrah Ugga Praceka Arfian Reza Fahrezhy ariyanto, sanusi Arizqa Miftahurrohmah Arka Prabaswara Artha Merika Indah Puspita Sari Artha Merika Indah Puspita Sari Artha Merika Indah Puspita Sari Aslam, Annisa Paramaswary Astutik, Novita Juni Aulia Claraning Sukmawati Aulia Damanti Halim Bagus Surya Muhammad Baiturrochimah Baiturrochimah Basuki , BASUKI BASUKI Beni Setiawan Birda Lista Dewi Budi Yuda Prawira Cahyani, Desy Eki Cahyani, Puput Chandrasari, Damajanti Christiana, Nova Christiana, Nova Dendy Suarista Suryanegara Denny Adi Nugroho Denny Hardiko Harmasanto Denny Hardiko Harmasanto Dewi, Ambarsari Sukma Dhealelia Munandari Dian Saputra Dining Octahayu Doni Giong Saputra Doyat, Dolmat E-sor, Abdulrohim Efa, Delavilanda Baby Elia, Eliasanti Agustina ELIASANTI AGUSTINA Elliv Hidayatul Lailiyah Elsa Yustika Putri ENDANG MUSTIKOWATI Enggo Pradenta Sakti Erika Sefila Putri Erry Wisudawan Pradana Fadilatul Jennah Fajar Susanto Faoz, Miftahul Fatoni, Sahrul Febrianti, Adhela Fenda Puspita Anggraini Fikriananda Addo Rahmawan Fisca Fideline Palullungan Fitri, Nabila Nur Gancar Candra Premananto Garina Irmayanti Hafiz, Fakhri Handayani, Sri Harianto, Asis Harmasanto, Denny Hardiko Hazwari Hasan Hehanussa, Deassy J. A. Helena Thria Nathalia Helfisar, Desmarani Hena Rachmawati Herlinawati I Made Sudana Iasya, Lubna Ida Masriani Indah Susilowati Indira Nuansa Ratri Irfan Handiliastawan Irfan, Muhamad Irfianti, Santi Irsan Rahman, Irsan Irwan Hidayatullah, Irwan Ivan Virnandyto Ivone Dona Khoirun Nisa Jumadil, Moh Rizky A Khalifaturofi'ah, Sholikha Oktavi Khalishatul Fajri Khoirotunnisa, Fani Koko Sudiro Koko Sudiro Kumar Singh, Sanju Kumar Kurnia, Meytha Dwi Kurnia, Rifka Kurniadiansyah, Meytha Dwi Kurniawan, Kukuh Dwi Kusriani, Ruri Kusumawati, Nunik Dwi Lila Gestanti Lila Gestanti Lubna Iasya Lukas Nusa Wedeo Lewa Lumumba, Ahmad Wisesa M Mongdong, Novita Maemunah Maemunah Mario Zagarino Laning MAROA, MUSTATING DAENG Masfufah Masfufah Mesta Pramika Meytha Dwi Kurniadiansyah Mirza Adriani Moh Maulidi Syarif Moh. Nur, Nirwan Mohamad Hidayat Muhtar Muchtar, Hendi S. Muh. Nasihin Muhamad Fathoni Muhammad Ilham Thamrin Muhammad Iqbal Faizul Mustofa Muhammad Wildan Nurrahman Anjanarko Nabila Rizki Aulia Nabilah Ratnaduhita Firjatullah Nanda Surya Jatnika Nareswari, Rr. Alvita Aulia Nasrullah, Dinda Maharani Nastifa, Dwi Nila Afrianti Nindhita Rafianti Putri Ninditya Nareswari Nisa, Zulifah Izzatin Nova Christiana Nunik Dwi Kusumawati Nur Aini Fitria Nur Anisa Nurdi, Nabilla Aisyah Nurmitananda, Muhammad Naufal Hamdani Nursida, Nina Nurussyifa, Salsabila Nuryanto, Agung Benta Febria Octavia Reniar Putri Octavia Reniar Putri Ogotan, Arianti A. Oktaviani, Rona Naula Oriza Herlina Amalia Pechinthorn, Komm Permatasari , Ririn Pradana, Erry Wisudawan Prakoso, Leonardus Prakoso, Rahmat Bagas Priyanto Priyanto Putri Anjani, Ajeng Galuh Putri, Meia Rizqi Talitha Putu Ayu Indira Savitri Suryana Pwee Leng Pwee Leng Qatrunnada, Agatha Fitri Qatrunnada, Nisrina Qurrotul Ainiyah, Qurrotul Rachmansyah, Adyanto Budi Rahmawati, Setia Dwi Ratna Rana Adelisa Rays, M. Ikhwan Rezza Gustantya Pratiwi Rinaldy, Reza Ananda riska agustin Riska Agustin Rosmiati Jafar Rosmiati Jafar Salim Nabhan Salsabila Barasyid Sanju Kumar Singh Sari, Yuli Indri Sasmita, Anggun Eca Savira Rizma Yunita Sembiring, Rinawati Shafira Mahdiyah Rachma Shafiyah Azzahrah, Annisa’ush Sholihul Anwar Siburian, Henry Kristian Sopian SRI NURHIDAYAH Sucipto, Dri Sukisno Sukisno, Sukisno Sulistijanti, Wellie Sunarso Suprayitno, Muhammad Robeth Syahria, Nukmatus Syarifah Hanifah T.M., Eka Putri Titah Kinasih Ulinnuha Khoirul Rizal Uliyah, Putri Ridhotul Ummah, Lailatussafiil Utama, Reski Putra Valiant Nur Hasyim Wan Jumiati Wibowo, Wisnu Widharta, Anggita Ayu Windy Priga Oktini Yanuaristya, Nina Yohanes Richardo Halim Yuhelson Yuhelson Yunan Alhamda Prasetya Zuhroida Bella Meilina Zulifah Izzatin Nisa Zulkifli Rusby Zulkifli, Muhammad Ilham