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All Journal Jurnal Ekonomi dan Bisnis Islam International Journal of Financial, Accounting, and Management Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Asian Journal of Management Analytics
Rachman, Yoga Tantular
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Tinjauan Pajak Atas Aktivitas Transfer Pricing di Indonesia (Tax Review on Transfer Pricing Activities in Indonesia) Rachman, Yoga Tantular; Rachmat, Radhi Abdul Halim; Bagja, Hafied Noor
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.12665

Abstract

Pandangan fiskus dan wajib pajak dalam perpajakan sangat berbeda. Pihak fiskus menetapkan target sangat tinggi terkait pendapatan pemerintah dari pajak dan akan berupaya untuk menarik pajak semaksimal mungkin dari wajib pajak. Sisi lain wajib pajak akan berupaya agar bisa meminimalisir pajak yang harus dibayarkan. Salah satu upaya yang sering dilakukan terutama oleh wajib pajak badan  adalah dengan melakukan Transfer Pricing. Transfer Pricing merupakan proses penyerahan produk jadi maupun belum jadi atau bisa juga jasa yang biasanya dilakukan oleh perusahaan multinasional dan antar perusahaan yang memiliki hubungan istimewa. Harga dari proses transfer ini menjadi kunci agar perusahaan dapat mengupayakan meminimalisir pembayaran pajak. Lalu bagaimana sebenarnya tinjauan sisi pajak atas aktivitas Transfer Pricing ini. Penelitian ini bertujuan untuk mengetahui pandangan pajak atas aktivitas transfer pricing Indonesia, karena pajak menjadi salah satu indikasi perusahaan melakukan Transfer Pricing. Metode penelitian yang digunakan bersifat deskriptif, menggunakan studi kepustakaan untuk mencari dan mendapatkan informasi, data, peraturan-peraturan dan karya tulis yang berhubungan dengan tujuan penelitian. Hasil penelitian menunjukkan bahwa aktivitas transfer pricing yang dilakukan Perusahaan khususnya di Indonesia dalam tinjauan pajak dilarang karena berdampak pada menurunnya tingkat penerimaan negara dari sektor pajak. Oleh karena itu selama pendapatan negara bertumpu pada penerimaan pajak, segal hal yang berpotensi menurunkan pendapatan akan dicegah dan dibatasi seoptimal mungkin melalui instrument hukum dan undang-undang
PUBLIC INTENTION IN BUYING CASH WAQF LINKED SUKUK: MODIFICATION OF THEORY OF REASONED ACTION (TRA) Wulandari, Neni Sri; Rachman, Yoga Tantular; Kurniaputri, Mega Rachma
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 2 (2022): JULY - DECEMBER 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i2.37794

Abstract

Many people only know that waqf is only in the form of land assets, even though today, there is the latest innovation in waqf through Cash Waqf Linked Sukuk to build social infrastructure such as building hospitals. However, CWLS experiences growth every year. This study aims to analyze the public's intention to buy Cash Waqf Linked Sukuk through the Theory of Reasoned Action and also to determine the effect of religiosity on attitudes. Using the causality method, this study uses primary data through questionnaires distributed online to Indonesian Muslim residents over 18 years old who know the Cash Waqf Linked Sukuk program and understand the CWLS program. This study uses Structural Equation Modeling - Partial Least Square to analyze the data. This study found that religiosity had a positive and significant effect on attitudes. In addition, it was also found that subjective attitudes and norms have a positive and significant influence on people's intentions to buy cash waqf-linked Sukuk waqf. The implication of this research is to be the reference for regulators in conducting the study and also to give information about CWLS to the community. The discussion about Cash Waqf Linked Sukuk in Indonesia is still limited; therefore this study was conducted to enhance people's knowledge.
The influence of leverage, sales growth, and dividend policy on company value Liviani, Ratu; Rachman, Yoga Tantular
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.189

Abstract

Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.
Co-Authors Bagja, Hafied Noor Hadian, Niki Kurniaputri, Mega Rachma Liviani, Ratu Mirna Dianita Radhi Abdul Halim Rachmat Tresnawati, Rina Wulandari, Neni Sri Yogo Heru Prayitno