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All Journal Journal of Economic, Bussines and Accounting (COSTING) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Abdimas Mahakam Jurnal Abdimas Mandiri Jurnal Bisnis, Manajemen, dan Ekonomi International Journal of Community Service & Engagement Forum Bisnis dan Kewirausahaan Journal of Accounting and Taxation
Muhammad Hamdan Sayadi
Universitas Indo Global Mandiri
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Edukasi Proyeksi Keuangan pada UMKM di Kota Palembang Muhammad Hamdan Sayadi; Rafika Sari
Jurnal Abdimas Mahakam Vol. 6 No. 02 (2022): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v6i02.1331

Abstract

Pengarahan dan diskusi tentang proses proyeksi keuangan bagi UMKM di Kota Palembang ialah tujuan dari dilakukannya kegiatan ini. Kegiatan ini bermitra dengan salah satu penggiat UMKM di Kota Palembang, Kenanga dan dilaksanakan pada bulan Januari-Februari 2022. Adapun hal utama yang perlu mendapatkan sorotan terhadap mitra antara lain belum pernah membuat proyeksi keuangan, penentuan anggaran dan ekspansi bisnis serta investasi jangka panjang masing menggunakan asumsi pribadi, dan tidak mengetahui metode atau cara apa saja yang digunakan untuk membuat proyeksi keuangan yang sesuai dengan ketentuan akuntansi. Keunggulan dari proyeksi keuangan antara lain menghitung keandalan perusahaan dalam menghasilkan pendapatan, membayar pinjaman, dan merancang suatu bisnis. Kesalahan ketika menentukan proyeksi keuangan berakibat pada salahnya keputusan investasi dan ekspansi bisnis jangka panjang. Setiap pelaku UMKM seharusnya dapat mempersiapkan data-data keuangan dan menyusunnya menjadi proyeksi keuangan sesuai dengan metode ataupun cara-cara yang sesuai dengan pedoman akuntansi yang berlaku.
The Effect of Fiscal Services, Tax Socialization, and Tax Sanctions on Motor Vehicle Taxpayer Compliance (Case Study on SAMSAT Lubuk Linggau City) Robi Octavianus; Harsi Romli; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 3 No. 3 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i3.818

Abstract

This Study aims to examine the effect of tax authorities, tax socialization and tax sanction on taxpayer compliance at SAMSAT Lubuklinggau City. The data collection technique used a questionnaire with a sample size of 100 people. This study implement multiple linear regression methods to analyze data. The result of this study indicate that all variables, namely tax authorities, tax socialization and tax sanction have a positive effect on taxpayer compliance. The research is expected to provide benefits to SAMSAT Lubuklinggau City to improve motor vehicle taxpayer compliance must consider tax authorities, tax socialization and tax sanctions.
Pengaruh Jumlah Pembiayaan Mudharabah Dan Musyarakah Bank Pembiayaan Rakyat Syariah Terhadap Jumlah Uang Beredar Di Indonesia Selama Pandemi Covid-19 Muhammad Bahrul Ulum; Muhammad Hamdan Sayadi; Ayu Geby Gisela Syaputri
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 12 No 1 (2022): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v12i1.3267

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh jumlah pembiayaan mudharabah dan musyarakah Bank Pembiayaan Rakyat Syariah terhadap jumlah uang beredar di Indonesia selama pandemi covid-19. Periode pengamatan selama Januari hingga Desember 2021. Penelitian ini menggunakan alat analisis regresi berganda. Dalam penelitian ini disimpulkan bahwa jumlah pembiayaan mudharabah Bank Pembiayaan Rakyat Syariah berpengaruh secara positif namun tidak signifikan terhadap jumlah uang beredar di Indonesia selama pandemi covid-19, sedangkan bahwa jumlah pembiayaan musyarakah Bank Pembiayaan Rakyat Syariah berpengaruh secara positif dan signifikan terhadap jumlah uang beredar di Indonesia selama pandemi covid-19.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA SEKTOR LAYANAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA reny aziatul pebriani; Muhammad Hamdan Sayadi; Rafika Sari
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (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.v19i1.546

Abstract

This study aims to inspect the effect of tax planning and deferred tax burden on earnings management in the service, trade, and investment sectors listed on the Indonesia Stock Exchange for the period 2017-2021. The sample was selected using a purposive sampling technique. The sample in this study consisted of 62 companies engaged in the service, trade, and investment sectors that published their financial reports in 2017-2021. Furthermore, the data were analyzed using multiple linear regression. The result evinces that the tax planning variable has a positive effect on earnings management variables. However, the deferred tax expense variable is not proven to have a positive effect on earnings management variables. The results of the analysis show that simultaneously the tax planning variable and deferred tax expense have a positive effect on earnings management in the service, trade, and investment sectors
Analysis of the Application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Presentation of Financial Statements at the Kalidoni Sub-District Office, Palembang City Diah Septa Ameliyati; Andini Utari Putri; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 4 No. 2 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i2.1161

Abstract

This study aims to describe and analyze the presentation of financial statements at the Kalidoni Subdistrict Office of Palembang whether or not it is by the application of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards. Data collection techniques used in this study were observation, literature study, interviews, documentation. The data sources were primary and secondary. The results show that the presentation of financial statements at the Kalidoni Sub-district Office of Palembang is by Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards. The results of this study are expected to provide benefits for the Kalidoni sub-district office of Palembang.
Analisa Perencanaan Dan Pengendalian Persediaan Bahan Baku Kasur Busa Dengan Metode Eoq (Economic Order Quantity) Pada Pt. Kurnia Persada Mitra Mandiri Sinta Sinta; Maulan Irwandi; Muhammad Hamdan Sayadi
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1717

Abstract

This study aims to analyze the planning and control of raw material inventory at PT. Kurnia Persada Mitra Mandiri. The analysis was performed using the EOQ (Economic Order Quantity) method. This analysis technique consists of reviewing the reorder point, safety stock, and total annual inventory cost. The results show that by using the EOQ method, the company can find out how many times raw materials are purchased and in the quantity how many times raw material purchases are made, know how much minimum stock is needed to be on guard, determine the time to reorder raw materials, and know the cost. The results showed that by using the EOQ method the company could generate more optimal profits compared to conventional methods. Furthermore, the research results also show that with the application of EOQ, companies can make savings on raw material inventory costs, namely in 2018 amounting to IDR 19.092.034 and in 2019 of IDR 21.053.480. In the end, this research is expected to provide insights for companies to use the EOQ method sustainably so that the process of planning and controlling raw materials is better.
Firm-Specific Attributes, Ownership, And Online Voluntary Disclosure: Evidence From Consumer Cyclical And Non-Cyclical Industry Muhammad Hamdan Sayadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10502

Abstract

This study focuses on one of the developing countries, namely Indonesia to investigate the relationship of firm-specific attributes and ownership to Online Voluntary Disclosure (OVD). Theories relevant to voluntary disclosure such as agency, signaling, and stakeholder theory were used in this study. This study also uses companies that deal directly with the community as a sample, namely the consumer cyclical and consumer non-cyclical industry. This study used regression analysis to build an online disclosure index through a scope of OVD proxy. The results showed that firm size, profitability, and creditors pressure were strongly associated with online voluntary disclosure. This research has several contributions. The first contribution provides empirical evidence of the relationship between firm-specific attributes and ownership to OVD. The second contribution provides evidence and understanding of OVD in companies that deal directly with customers, namely, the consumer cyclical and consumer non-cyclical industry. This study also has limitations, such as only using the consumer cyclical and consumer non-cyclical industry as research samples. The limitation is also that it only uses 3 independent variables as determinants of OVD. Future research can investigate OVD by considering a wider range of samples and determinants.
Co-Authors Andini Utari Putri Anggraini, Leriza Desitama Ayu Geby Gisela Syaputri Deaz Fetrin Hertiningrum Diah Septa Ameliyati Eka Diana Sari Harsi Romli Maulan Irwadi Maulan Irwandi Muhammad Bahrul Ulum R Mohammad Rum Hendarmin Rafika Sari Reny Aziatul Pebriani Robi Octavianus Sinta Sinta Tripermata, Lukita Yogi Darma Saputra