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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Kompetif Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Syafira Ramadhea Jr
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
LITERATURE REVIEW: ETIKA DAN KODE ETIK PROFESI AKUNTAN PUBLIK Ramadhea Jr, Syafira
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1121

Abstract

Akuntan Publik memiliki kode etik yang mengatur tentang etika profesi Akuntan Publik yang diterbitkan oleh IAMI, IAI, dan oleh IAPI dengan nama Kode Etik Profesi Akuntan Publik. Kode etik profesi Akuntan Publik digunakan sebagai dasar bagi akuntan publik untuk dapat berperilaku etis dan menjadi jaminan moral yang berkualitas di masyarakat. Akan tetapi walaupun sudah ada kode etik profesi akuntan publik yang mengatur tentang tindakan akuntan publik, namun masih banyak pelanggaran yang dilakukan oleh akuntan publik, sehingga hal ini dapat menimbulkan skandal yang mencemarkan nama baik profesi akuntan publik itu sendiri dan menurunkan kepercayaan masyarakat. di akuntan publik. Artikel ini bertujuan untuk menjelaskan secara naratif tentang penerapan prinsip dan upaya penegakan Kode etik profesi akuntan publik agar hasil pemeriksaan sesuai dengan bukti yang ditemukan karena tidak ada rekayasa akuntansi yang menimbulkan dampak merugikan bagi pihak yang berkepentingan. Para Pihak. Tidak hanya itu, direkomendasikan agar semua pihak yang memiliki kepentingan bersama-sama mengambil peran dan bekerja sama untuk melakukan perbaikan dalam rangka penegakan Kode Etik Profesi Akuntan Publik.
The Effect of Capital Structure, Firm Age, and Gender Diversity on Financial Distress Pahdia Nadira Dilla; Endrawati; Syafira Ramadhea Jr
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1107

Abstract

The purpose of this study is to examine how capital structure, firm age, and gender diversity affect financial distress. The data were analyzed using a quantitative method with a purposive sampling technique for data collection. The data analysis technique employed was multiple linear regression, assisted by the STATA program. This study utilized data from 13 companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023.The study found that capital structure partially influences financial distress. Meanwhile, firm age, and gender diversity do not affect financial distress. This research is expected to assist companies in identifying early signs of financial distress, enabling them to take corrective action before it becomes critical, and to provide regulators with information for decision-making. Furthermore, this study can contribute to the development of knowledge in the field of accounting.
Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X Syafira Ramadhea Jr; Tania Novia Ramadhani; Armel Yentifa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5110

Abstract

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.
Pengaruh Agresivitas Pajak, Risk Minimization, dan Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Maya Anisa Risda; Rini Frima; Syafira Ramadhea Jr
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2715

Abstract

This study aims to determine the effect of tax aggressiveness, risk minimization, and public share ownership on CSR (Corporate Social Responsibility) disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This quantitative study uses secondary data from annual reports and sustainability reports, using a purposive sampling technique to obtain 92 observations from 23 companies. Data analysis was performed using multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of tax aggressiveness, risk minimization, and public share ownership on CSR disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. However, partially only the risk minimization variable is proven to have a positive and significant influence on CSR disclosure.
Co-Authors Alang Sari, Putrie Armel Yentifa Aulia Fitri Dandi Aprila Dedy Djefris Desi Handayani Dita Maretha Rissi Dita Maretha Rissi Eka Rosalina Elfitri Santi Elina Febrianti Elvaretta, Dissa Endrawati Ermatati Ferdawati Ferdawati Firman Surya Fitra Oliyan Gusmita Sofia Gustina Gustina Haslina, Welsi Maya Anisa Risda Mayziah, Silva Ningsih, Rischa Surya Pahdia Nadira Dilla Reni Endang Sulastri Rini Frima Tania Novia Ramadhani Ulfi Maryati Wiwik Andriani Zahara Zahara