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All Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting Advances in Taxation Research
Cahyadi, Rahadian
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Public Health Social Sciences Other

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PENGARUH STRUCTURE OWNERSHIP DAN KARAKTERISTIK AUDITOR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DALAM IDXV30 DI BURSA EFEK INDONESIA Rahadian Cahyadi; Fadliah Nasaruddin; Darwis Lannai
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.193 KB) | DOI: 10.26618/inv.v2i1.3189

Abstract

This study aims to determine the effect of Structure Onwership and Auditor Characteristics on Tax Avoidance in IDXV30 on the Indonesia Stock Exchange. This study uses a quantitative method with the acquisition and secondary data collection. The companies that became the sample of this study were 30 companies that applied accounting conservatism. The number of samples that could be analyzed were 30 samples, thus the number of samples over three years was 90 samples (30x3). The results of the X1 Variable Test (Structure Ownership) gave a parameter coefficient (t-count) of 1,809 with a significance level of 0.07 (0.10). This means that H1 is accepted (Hair, 2017) so it can be said that Structure Ownership has a positive and significant effect on Tax Avoidance Variable X2 (Characteristics of Auditors) giving a parameter coefficient value of 0.02 (0.05). This means that H1 is accepted so that it can be said that the auditor's characteristics have a significant and significant effect on tax avoidance because the level of significance possessed by the auditor's variable characteristics 0.05 (0.02 0.05) and tcount 1.668 (2,347 1,668).
ANALISIS KINERJA KEUANGAN BADAN AMIL ZAKAT BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI KABUPATEN GOWA Cahyadi, Rahadian
Jurnal Ar-Ribh Vol 3, No 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.547 KB) | DOI: 10.26618/jei.v3i1.3389

Abstract

This research was conducted with the aim to study and analyze the Amil Zakat Agency to be mandatory and responsible in carrying out its functions and duties in terms of the most important work of grouping and financial reporting and where targets are given to people who need help in terms of Zakat, Infak and Sadaqah are therefore very helpful in terms of the community's economy and what the Amil Zakat Agency does in terms of financial reporting is based on financial accounting standards using financial ratio analysis. The results of the proposed research are not yet the maximum application of PSAK number 109 in terms of performance and financial reporting.Keywords: Financial Ratios and PSAK 109
The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Taxes and Infrastructure Development: A Review from Various Countries Cahyadi, Rahadian
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.349

Abstract

Purpose: This research examines the complex interactions between tax policy, infrastructure funding, and economic competitiveness, focusing on identifying the drivers and challenges in facilitating sustainable infrastructure development. Research Design and Methodology: The research systematically analyzed scholarly articles, books, and reports on taxation, infrastructure development, and public-private partnerships (PPPs). Keywords such as “tax policy,” “infrastructure funding,” “public-private partnerships,” “economic competitiveness,” and “sustainable development” were used to refine the search and ensure inclusiveness. Findings and Discussion: The results of this study demonstrate the critical role of taxation policy in mobilizing funds for infrastructure projects, the potential benefits and challenges of PPPs in addressing infrastructure deficits, and the implications of sustainable infrastructure development on long-term economic welfare. Implications: This research contributes to a deeper understanding of the complexities surrounding taxation, infrastructure development, and PPPs, ultimately informing more effective and sustainable approaches to infrastructure investment and governance.
Pengenalan sistem informasi akuntansi dan sistem pemasaran melalui sosial media dengan memperhatikan etika digital di lingkungan SMA Negeri 09 Pinrang Sari, Fika Hartina; Cahyadi, Rahadian; Rahmawati, Rahmawati
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2024): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v5i2.2337

Abstract

The community service program introducing accounting information systems and social media marketing at the high school level aims to enhance students' digital literacy in accounting and marketing. This initiative equips students with practical skills to manage financial information and ethically utilize social media for marketing activities. The program includes simulations of accounting applications, product marketing practices, and emphasizes digital ethics, such as safeguarding data security and complying with legal norms. The results demonstrate an increase in students' understanding of basic accounting information systems, digital marketing strategies, and the importance of digital ethics. This program is expected to provide students with relevant competencies to independently manage financial reports and address the challenges of the digital era.
Digitalisasi Pencatatan Keuangan dan Strategi Pemasaran untuk UMKM Berbasis Rumah Tangga di Dapur Risol Kota Makassar Sari, Fika Hartina; Rano, Jessie Alisa; Jumliana, Melsa; Kamal, Nur Asmi Ainun; Cahyadi, Rahadian; Sabara, Abdul Razak J.; Yusril, Basso
Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Abdi Wiralodra
Publisher : universitas wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/abdi.v7i2.352

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis rumah tangga berperan signifikan dalam mendukung perekonomian daerah, termasuk di Kota Makassar. Meskipun demikian, sebagian pelaku UMKM masih mengalami kendala dalam pengelolaan pencatatan keuangan dan penerapan strategi pemasaran yang efektif. Penelitian ini bertujuan untuk mengimplementasikan digitalisasi sistem pencatatan keuangan serta merancang strategi pemasaran yang tepat bagi UMKM “Dapur Risol” di Makassar. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui kegiatan observasi, wawancara, dan pendampingan langsung. Hasil penelitian menunjukkan bahwa penerapan aplikasi pencatatan keuangan digital berbasis Excel dan mobile accounting tools membantu pelaku usaha dalam mencatat transaksi harian, mengelola arus kas, serta menyusun laporan keuangan sederhana. Selain itu, pelatihan strategi pemasaran digital melalui media sosial, seperti Instagram dan WhatsApp Business, mampu meningkatkan visibilitas produk serta memperluas jangkauan pasar. Kesimpulan dari kegiatan ini menunjukkan bahwa digitalisasi pencatatan keuangan dan pemasaran digital dapat meningkatkan efisiensi operasional serta daya saing UMKM rumah tangga.
Co-Authors Darwis Lannai Fadliah Nasaruddin Kamal, Nur Asmi Ainun Melsa Jumliana Rahmawati, Rahmawati Rano, Jessie Alisa Sabara, Abdul Razak J. Sari, Fika Hartina Sitti Jamiah HA Yusril, Basso