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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi, Manajemen dan Bisnis Digital Publikasi Riset Mahasiswa Akuntansi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Management, Economic, and Accounting
Ikraam, Ikraam
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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STUDI KOMPARATIF TINGKAT PRODUKTIVITAS PRODI AKUNTANSI DI INDONESIA PADA KEGIATAN PENELITIAN, PENGABDIAN KEPADA MASYARAKAT DAN PUBLIKASI BERBASIS DATA SINTA Dini, Maya; Ikraam, Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.829

Abstract

In the industrial era 4.0, Accounting Study Programs in Indonesia face challenges in the form of increasingly fierce competition. The key word for winning the competition is competitiveness, both at the local, regional, national and international levels. Competitiveness can be measured from the performance of lecturers in carrying out research activities, community service (hereinafter referred to as service) and publications. In this regard, there is a need for research results that measure competitiveness at the study program level, one of which is measured through the level of lecturer productivity. Not only calculating productivity, this research also conducted a comparative analysis of accounting study programs at PTN with PTS and accounting study programs in Java and outside Java. Therefore, it is very important to carry out this research so that it can become a reference document in revealing the productivity of accounting study program lecturers and seeing the comparison between PTNs and PTSs as well as between Java and outside Java. This research has three objectives: First, to determine the level of productivity of the accounting study program in producing research, service and publications. Second, to analyze whether there are differences in productivity levels between accounting study programs at PTN and PTS. Third, to analyze whether there are differences in productivity levels between accounting study programs in Java and outside Java. The research method uses a quantitative approach which processes secondary data using independent sample test analysis using SPSS 21 software. Keywords: Comparative; Productivity; Research; Community Service, Publication
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Sawalina, Rahmania; Vegirawati, Titin; Ikraam, Ikraam
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 1 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i1.11423

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, transfer pricing, dan kepemilikan institusional terhadap tax avoidance. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Sebanyak 41 sampel dipilih dengan metode purposive sampling dan dianalisis menggunakan regresi data panel dengan program Eviews 10. Hasil penelitian menunjukkan bahwa profitabilitas dan transfer pricing tidak berpengaruh terhadap tax avoidance sedangkan kepemilikan institusional berpengaruh positif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021.
Asset Management Planning To Optimize Fixed Assets In The Printing Business Cv. Nusantara Kreasi Fajarhya, Bagus; Ikraam, Ikraam; Dini, Maya
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.749

Abstract

Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management planning can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented, machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity, this study also adapts the principles of ISO 55000 on a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for compiling more focused and efficient planning steps.
The Effect Of Profitability, Company Size, Funding Decisions And Investment Decisions On Firm Value (Study Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange For The Period 2021-2023) Amantra, Muhammad Vemas; Hadli, Hadli; Ikraam, Ikraam
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.753

Abstract

This study aims to analyze the influence of Profitability, Firm Size, Financing Decisions, and Investment Decisions on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is a quantitative method with secondary data obtained from the annual financial reports of 93 companies selected through purposive sampling based on specific criteria. The analysis technique used is panel data regression with the assistance of SPSS 25 software to test the relationship between variables. The results of the study indicate that Profitability and Investment Decisions have a positive and significant influence on Firm Value. Conversely, the variables of Company Size and Financing Decisions did not show a significant effect on Company Value. These findings imply that increasing profitability and making appropriate investment decisions can be key strategies in increasing company value in the property and real estate sector.
The Influence Of Perceptions And The Level Of Readiness Of Micro, Small And Medium Enterprises (UMKM) On The Implementation Of Sak Emkm In UMKM In Sako Sub-District, Palembang City Yani, Putri Angga; Dini, Maya; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8792

Abstract

This study aims to examine the extent to which the perception and readiness of MSME (Micro, Small, and Medium Enterprises) actors influence the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). The focus of this research is on MSME actors in Sako District, Palembang City. The data used in this study are primary data collected directly from respondents through questionnaires. The sample size consists of 320 respondents, determined using the Isaac and Michael table with a probability sampling approach. This quantitative research method is used to test hypotheses based on the data collected. Data analysis was conducted both partially and simultaneously. The results of the multiple linear regression test show that the variables of MSME Actors' Perception (X1) and Readiness Level (X2) have a positive influence on the Implementation of SAK EMKM (Y).
The Influence Of Tax Socialization, Tax Understanding, And Tax Rates On The Compliance Of UMKM Taxpayers At The Palembang Ilir Timur Pratama Tax Service Office Faradilla, Damayanti; Wijaya, Angka; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8796

Abstract

Micro, small, and medium companies (MSMEs) registered at the KPP Pratama Palembang llir Timur were the subjects of this research, which aimed to identify the relationship between taxpayer compliance and factors such as tax socialization, tax comprehension, and tax rates. The author of this research used a technique that focused on numerical data by surveying a representative sample of the community. The final tally, reached with a 95% confidence level using the Isaac and Michael method, includes 342 respondents in total. The data were analyzed using multiple linear regression with the help of SPSS version 23 to evaluate the influence of each independent variable on the dependent variable. The findings indicate that taxpayers’ comprehension of tax regulations and the applied tax rates have a significant impact on MSME compliance, while efforts in tax socialization appear to have no notable effect.
The Influence Of Financial Literacy, Financial Technology And Lifestyle On Student Behavior (Case Study Of Accounting Study Program Students Receiving Kip In Private Universities In Palembang City) Rida, Rida; Hadli, Hadli; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8864

Abstract

This study aims to examine the influence of financial literacy, the use of financial technology, and lifestyle on the financial behavior of students. The study focuses on accounting students who are recipients of the Indonesia Smart Card (KIP) at private universities in Palembang. The population in this study consists of sixth- and eighth-semester accounting students, with a sample size of 155 respondents selected through purposive sampling based on specific criteria. Data collection was conducted using an online questionnaire via Google Forms. Data analysis was performed using SPSS version 25 software, employing multiple linear regression analysis to determine the influence of each independent variable on student behavior as the dependent variable. The results of the study indicate that financial literacy, financial technology, and lifestyle have a significant influence on students' financial behavior. These findings suggest that financial understanding, adaptation to financial technology, and students' lifestyles are important factors in shaping wise financial behavior among students receiving educational assistance.
MANAJEMEN ASET SEBAGAI UPAYA MENGOPTIMALISASI ASET TETAP PADA USAHA PERCETAKAN CV. NUSANTARA KREASI BERDASARKAN ISO 55000: ASSET MANAGEMENT HOW TO OPTIMIZE FIXED ASSETS Fajarhya, Bagus; Ikraam, Ikraam; Dini, Maya
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.557

Abstract

Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented. Machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity. This study also adapts the principles of ISO 55000 in a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for developing more targeted and efficient planning steps.
UPAYA MENINGKATKAN LITERASI KEUANGAN MAHASISWA FAKULTAS EKONOMI DI KOTA PALEMBANG SEBAGAI ANTISIPASI DAMPAK BURUK PINJAMAN ONLINE MELALUI PENDEKATAN BEHAVIORAL ECONOMICS Mario, Asma; Ikraam, Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.728

Abstract

Penelitian ini bertujuan untuk merumuskan strategi peningkatan literasi keuangan mahasiswa khususnya terkait financial technology (fintech). Tahapan penelitian ini dimulai dengan menentukan tingkat literasi keuangan mahasiswa, melakukan analisis uji beda antara gender dan status perguruan tinggi, menganalisis dengan pendekatan behavioral economics dan terakhir merumuskan strategi kebijakan. Responden dalam penelitian ini adalah mahasiswa fakultas ekonomi beberapa perguruan tinggi negeri dan swasta di kota palembang yang pernah menggunakan fintech. Pengumpulan data dilakukan dengan menyebarkan kuesioner online dengan menggunakan teknik sampling aksidental. Hasilnya menunjukkan, pertama, tingkat literasi keuangan sebagian besar siswa masih rendah; kedua, terdapat perbedaan tingkat melek huruf berdasarkan gender dan tidak terdapat perbedaan tingkat melek huruf berdasarkan status universitas; ketiga, ditemukan adanya fenomena behavioral economics yang meliputi loss aversion, konfirmasi bias, dan Herd Behavior; dan keempat, telah dirumuskan strategi meliputi strategi kelompok sasaran dan strategi dengan pendekatan behavioral economics.
Co-Authors Amantra, Muhammad Vemas Dini, Maya Fajarhya, Bagus Faradilla, Damayanti Hadli, Hadli Mario, Asma Pratama, Muhammad Reza Rida, Rida Sawalina, Rahmania Universitas IBA, Hadli vegirawati, titin Wijaya, Angka Yani, Putri Angga