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All Journal Ilomata International Journal of Tax and Accounting Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Accounting and Finance Management (JAFM)
Fachrudin, Mohammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Manajemen Kebijakan Fiskal: Strategi Penetapan Kosmetik sebagai Objek Cukai Fachrudin, Mohammad; Muttaqien, Fauzan
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1188

Abstract

: The rapid growth of the cosmetics industry has raised concerns about health and environmental risks from chemicals like parabens and Sodium Lauryl Sulfate (SLS). Parabens disrupt endocrine functions, potentially causing hormonal imbalances and cancer, while SLS contributes to skin irritation and environmental pollution. This study examines the feasibility of imposing excise taxes on cosmetics containing these substances, using a descriptive qualitative approach that considers philosophical, legal, socio-economic, and operational aspects. The findings indicate that cosmetics with parabens and SLS are viable candidates for excise taxation. Philosophically, this aligns with the Pigouvian principle of internalizing social and environmental costs. Legally, these products qualify as excisable goods under existing laws. Socio-economically, excise taxes increase product prices, reducing consumption and encouraging a shift to safer alternatives. Producers are incentivized to use eco-friendly materials. International examples, such as the EU and ASEAN regulations on parabens, show the success of such policies. Operationally, technologies like blockchain can enhance supply chain transparency, while digital labeling informs consumers. Excise revenues could support health programs, environmental restoration, and research into safer ingredients. These measures would reduce risks and promote sustainable industry practices. The government should invest in surveillance and allocate excise revenues to maximize societal benefits.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan UMKM Nurcahyo, Marsanto Adi; Marsus, Soffan; Fachrudin, Mohammad
Journal Pemberdayaan Masyarakat Indonesia Vol 6 No 1 (2024): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.6.1.74-83

Abstract

Pengelolaan keuangan merupakan hal yang penting dalam setiap kegiatan usaha. Diperlukan laporan keuangan sebagai dasar keputusan manajerial dalam rangka bisnis. Namun permasalahannya, peserta pelatihan yang merupakan UMKM di Kota Tangerang Selatan belum membuat pembukuan yang memadai. Hal ini menjadi kendala bagi UMKM di Kota Tangerang untuk mengevaluasi kinerjanya dan juga untuk mendapatkan pinjaman permodalan. Tim Pengabdian Kepada Masyarakat PKN STAN berinisiatif melakukan pelatihan dan pendampingan Penyusunan Laporan keuangan. Target luaran kegiatan pengabdian masyarakat ini adalah terwujudnya laporan keuangan UMKM menggunakan aplikasi berbasis SI APIK. Hasil sosialisasi dan pendampingan adalah bahwa hampir seluruh peserta memahami pentingnya laporan keuangan dan dapat melakukan input data pada aplikasi SIAPIK. Peserta merasakan dampak positif dari pendampingan yang dilakukan yaitu pencatatan lebih rapi dan dapat mengetahui posisi keuangan usaha. Kendala dalam penggunaan SIAPIK lebih pada konsistensi mitra pengmas dalam melakukan input data pada aplikasi SIAPIK.
Evaluasi Dampak KEK Sanur Terhadap PDRB Sektor Kesehatan di Provinsi Bali: Pendekatan Difference-in-Difference Tegar Pradiawan, Putu; Fachrudin, Mohammad
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2374

Abstract

Sebanyak Rp 87,5 Triliun hilang akibat sebanyak dua juta Warga Negara Indonesia (WNI) melakukan perjalanan ke luar negeri untuk mendapatkan layanan medical tourism. Pemerintah merespons permasalahan tersebut dengan membentuk Kawasan Ekonomi Khusus (KEK) Sanur untuk dapat menarik investasi dalam rangka pemenuhan fasilitas kesehatan di Indonesia, sekaligus menstimulasi pertumbuhan ekonomi dengan pemberian kemudahan-kemudahan fiskal dan non fiskal. Penelitian ini bertujuan mengevaluasi kinerja dari KEK Sanur melalui pengukuran dampak yang diberikan pada pertumbuhan ekonomi melalui indikator PDRB Sektor Kesehatan di Provinsi Bali. Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif Difference-in-Difference (DiD) sebagai alat ukur yang membandingkan dampak sebelum dan sesudah keberadaan KEK Sanur, dengan perbandingan antarwaktu periode 2019 s.d 2021 sebagai periode sebelum keberadaan KEK Sanur dan 2022 s.d 2024 sebagai periode setelah keberadaan KEK Sanur. Hasil penelitian menunjukan bahwa terdapat dampak yang signifikan pasca keberadaan KEK Sanur dengan peningkatan sebesar Rp 1,1 Triliun pada PDRB Sektor Kesehatan. Penelitian ini menghasilkan implikasi kebijakan berupa penyesuaian regulasi fasilitas fiskal di KEK Sanur. Kebijakan tersebut penting guna mengoptimalkan pemanfaatan fasilitas fiskal dengan harapan mampu menstimulasi pengembangan sektor kesehatan yang berdampak pada pertumbuhan ekonomi daerah dalam jangka panjang.
The Influence of Tax Exclusion Policies and Other Factors on the Value of Dividends Paid by Public Companies in Indonesia Rizal, Mohamad Nor; Supriyadi; Fachrudin, Mohammad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1031

Abstract

This research aims to determine the effect of the dividend exclusion policy as a tax object as regulated in the Undang-Undang Cipta Kerja and its derivatives on dividends paid by companies. It is hoped that dividend payments can become a source of investment in Indonesia so that an increase in the amount of dividends paid will increase investment in Indonesia. This research also wants to know the effect of net profit, return on assets (ROA), free cash flow (FCF), and debt-to-equity ratio (DER) on the dividends paid by the company. The data used in the research is data from 2017 – 2022 which comes from 30 companies with the largest market capitalization on the IDX. The analysis was carried out using multiple linear regression on panel data using the Stata application version 16. Based on the research results, it is known that the policy of excluding dividends as a tax object does not have a significant effect on the dividends paid by companies. Meanwhile, net profit, ROA, and FCF have a significant and positive effect on the dividends paid by the company. DER is also known to have a significant and negative effect on the dividends paid by companies. The implication of this research is that to increase the dividends paid by the company, the policies implemented must be able to be utilized by the majority shareholders and there will be an increase in the company's net profit, ROA, and FCF as well as a decrease in DER.
Co-Authors Fauzan Muttaqien Marsus, Soffan Nurcahyo, Marsanto Adi Rizal, Mohamad Nor Supriyadi Tegar Pradiawan, Putu