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All Journal Sebatik Owner : Riset dan Jurnal Akuntansi Buletin Poltanesa Jurnal Akuntansi dan Keuangan Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Pengabdian Pada Masyarakat
Rismawandi, Rismawandi
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Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
MOTIVASI, PENGETAHUAN AKUNTANSI DAN PENERAPAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Wilayah Kota Tangerang Selatan, Provinsi Banten) Sugeng Riyadi; Rismawandi Rismawandi
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2016)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.776 KB) | DOI: 10.36080/jak.v5i1.779

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi pemilik usaha, pengetahuan akuntansi dan penerapan praktik akuntansi terhadap penggunaan informasi akuntansi pada usaha mikro, kecil, dan menengah. Populasi dalam penelitian ini adalah para pemilik usaha yang ada di wilayah Kota Tangerang Selatan, Banten. Metode pengambilan sampel penelitian menggunakan Purpose Sampling. Teknik analisis data dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan, bahwa; (i) motivasi pemilik usaha berpengaruh terhadap penggunaan informasi akuntansi, (ii) penerapan praktik akuntansi berpengaruh terhadap penggunaan informasi, (iii) pengetahuan akuntansi tidak berpengaruh terhadap penggunaan informasi akuntansi, (iv) motivasi dan praktik akuntansi berpengaruh terhadap penggunaan informasi akuntansi, ini menunjukkan bahwa para pengelola UKM sudah sadar bahwa akuntansi itu mempunyai kontribusi yang cukup penting dalam mengelola UKM, (v) pengetahuan akuntansi tidak berpengaruh terhadap informasi akuntansi,
Peningkatan Atribut Wisata Visual dan Pembuatan Website bagi Kelompok Sadar Wisata (Pokdarwis) Gunung Padang Cianjur Putri Suryandari; Anita Diana; Anggraeni Dyah; Rismawandi Rismawandi; Frayudha Ristia Gumelar; Fajar Setiawan
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.49 KB) | DOI: 10.30653/jppm.v8i1.255

Abstract

Gunung Padang merupakan tempat wisata di Cianjur yang merupakan kawasan megalitik tertua di Indonesia bahkan di dunia. Namun kondisi pengetahuan masyarakat pramuwisata terhadap obyek wisata sangat terbatas dan hanya mengacu pada pengetahuan turun-temurun. Atribut wisatawan di kawasan wisata juga sangat minim. Sejak adanya pandemi Covid-19, kunjungan wisatawan menjadi sepi, sehingga pengembangan tema dan atribut wisata serta adanya webdite diharapkan dapat meningkatkan nilai kunjungan wisatawan. Dalam kegiatan PKM ini, yang menjadi mitra adalah Yayasan Hafisun Alim 74 dan Tour Guide Gunung Padang. Permasalahan yang ada saat ini adalah kurangnya pengetahuan pemandu wisata dan belum adanya atribut wisata seperti brosur, buku panduan wisata dan infografis 2 bahasa, serta website. Solusi yang diberikan antara lain pelatihan Tour Guide umum dan religi, dan pendampingan pemberian atribut wisata pada pos informasi pramuwisata pada umumnya, dan sesuai tema khusus wawasan religi di Gunung Padang, serta pembuatan website pariwisata. Pemberian atribut wisata yang disambut baik oleh para mitra, menambah semangat Pokdarwis untuk terus memperkenalkan situs ini ke dunia internasional. Mount Padang is a tourist attraction in Cianjur which is the oldest megalithic area in Indonesia and even in the world. However, the condition of the knowledge of the tour guide communities towards tourism objects is very limited and only refers to knowledge from generation to generation. Tourist attributes in the tourist area are also very minimal. Since the Covid-19 pandemic, tourist visits have become quiet, so the development of tourism themes and attributes and the existence of a webdite are expected to increase the value of tourist visits. In this PKM activity, the partners are the 74 Hafisun Alim Foundation and the Gunung Padang Tour Guide. The current problems are the lack of knowledge of tour guides and there are no tourist attributes such as brochures, travel guide books and 2 language infographics, as well as websites. The solutions provided include general and religious Tour Guide training, and assistance in providing tourist attributes at tourist guide information posts in general, and according to a special theme of religious insight in Gunung Padang, as well as creating a tourism website. The provision of tourism attributes that are welcomed by partners, increases the enthusiasm of Pokdarwis to continue to introduce this site to the world.
Tax Avoidance Of Mining Industry Registered On Indonesia Stock Excgange Period 2020-2023 Martini, Martini; Rismawandi, Rismawandi
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2577

Abstract

Tax revenue is one of the most significant sources of government income which will then be used in development aimed at the prosperity of the people. However, in practice, not all taxpayers (WP) are willing to pay taxes to the state. Various strategies can be carried out by WP in order to pay as little tax as possible which then carry out tax avoidance either legally or illegally. This study aims to obtain evidence regarding the effect of transfer pricing, profitability, and debt covenants on tax avoidance. The data in this study use secondary data in the form of financial reports through data collection obtained from the mining industry on the Indonesia Stock Exchange in 2020-2023. This study is a type of quantitative research that analyzes data to test hypotheses. The sample used consisted of 58 companies, with data processing using the SPSS version 23.0 program. The sampling technique used was purposive sampling, while data analysis was carried out through multiple linear regression. The results of the study showed that profitability had a negative and significant effect on tax avoidance, while transfer pricing and debt covenants did not have a significant effect on tax avoidance.
The Role of Investment Opportunity Set (IOS), Firm Age, and Managerial Ownership in Increasing Company Value Rismawandi; Martini
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3269

Abstract

The value of a company is one of the main considerations for investors when deciding to invest. A high company value reflects positive investor perceptions and indicates that the company has good future prospects. This research aims to analyze the effect of the investment opportunity set, company age, and managerial ownership on firm value. The study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The sampling technique used in this study is purposive sampling, where the sample is selected based on specific criteria relevant to the research objectives. As a result, 10 companies that met the criteria were chosen as the sample. The analytical method employed is multiple linear regression analysis, processed using the SPSS Version 26 software. The results of the study indicate that the investment opportunity set and company age do not have a statistically significant influence on firm value. In contrast, managerial ownership has a positive and significant effect on firm value. These findings suggest that the greater the ownership of shares by management, the more aligned management’s interests are with those of shareholders, thereby increasing firm value. The company value can be explained by its independent variables, namely the investment opportunity set, company age, and managerial ownership by 11.3%.
Dampak Biaya Produksi, Biaya Operasional, Biaya Keuangan dan Biaya Pajak terhadap Laba Bersih Perusahaan: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi Sub Sektor Kosmetik dan Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024 Siti Nurfia; Rismawandi
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5498

Abstract

This study aims to determine the effect of production costs, operational costs, financial costs, and tax costs on the net profit of manufacturing companies in the consumer goods sector, specifically the cosmetics and household needs sub-sectors, listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample in this study consists of 17 companies listed on the Indonesia Stock Exchange during this period. Data was obtained from the companies' financial reports and then processed using Microsoft Excel 2018 and SPSS version 25 software. The research method used is multiple linear regression. The results of this study show that the production cost variable, operational cost variable, financial cost variable, and tax cost variable all have a significant effect on the company's net profit. The production cost variable has a significant impact on the company's net profit, as do the operational costs, financial costs, and tax costs, which all influence the net profit significantly. These findings emphasize that effective management of various costs incurred by the company can increase the net profit, which in turn influences the company's financial performance. Therefore, companies need to focus on managing these costs to achieve optimal profit. This study provides important insights for company management in making decisions regarding cost management to improve financial performance and competitiveness in the market.
Co-Authors Anggraeni Dyah S Anita Diana Fajar Setiawan Frayudha Ristia Gumelar Indah Rahayu Lestari MARTINI Martini Martini Putri Suryandari Rinny Meidiyustiani Siti Nurfia Sugeng Riyadi