p-Index From 2021 - 2026
6.477
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi KEUNIS Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Indonesian Journal on Software Engineering (IJSE) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS AKTSAR: Jurnal Akuntansi Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ECONOMOS : Jurnal Ekonomi dan Bisnis ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Akuntansi dan Keuangan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinamika Informatika: Jurnal Ilmiah Teknologi Informasi Indonesia Berdaya JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Business, Taxation and Economics Reseach Golden Ratio of Auditing Research J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Realible Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI) AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Ilmiah Akuntansi dan Keuangan JER IECON: International Economics and Business Conference Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Claim Missing Document
Check
Articles

PELATIHAN PEMANFAATAN PRODUK LIMBAH LAUT BERNILAI EKONOMIS: KULIT KERANG BONRO-BONRO Puspa Sari; Abid Ramadhan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.480-485

Abstract

AbstractShellfish is a marine potential that is closely related to the life of coastal communities. One type of shell that is easy to find and has the potential to be developed is the Bonro-Bonro (Blood Shell) type. This type of shellfish is one of the coastal potentials of Salu Paremang Selatan Village, Kamanre District, Luwu Regency, South Sulawesi. This activity is a community service activity aimed at opening people's understanding of the use of clamshells, which so far have only been a marine waste. This activity begins with observation and problem identification. This service activity was filled with socialization with village officials, PKK women, BUMDES managers, and also youth organizations in the Village of Salu Paremang Selatan. This activity is also filled with training on the use of shells starting with the cleaning process and the creation by utilizing various used plastic containers into flower pots and wall hangings. This activity took place with high enthusiasm from the participants.  AbstrakKerang merupakan potensi laut yang berkaitan erat dengan kehidupan masyarakat pesisir. Salah satu jenis kerang yang mudah ditemui dan memiliki potensi untuk dikembangkan adalah jenis Kerang Bonro-Bonro (Kerang Darah). Jenis kerang ini merupakan salah stau potensi pesisir yang dimiliki oleh Desa Salu Paremang selatan, Kecamatan Kamanre, Kabupaten Luwu, Sulawesi Selatan. Kegiatan ini merupakan kegiatan pengabdian kepada masyarakat yang ditujukan untuk membuka pemahaman masyarakat mengenai pemanfaatan cangkang kerang yang selama ini hanya menjadi limbah laut. Kegiatan ini diawali dengan observasi dan identifikasi masalah. kegiatan pengabdian ini diisi dengan sosialisasi dengan aparat desa, Ibu-Ibu PKK, Pengelola BUMDES, dan juga para pemuda karang taruna Desa Salu Paremang Selatan. Kegiatan ini juga diisi dengan pelatihan pemanfaatan cangkang kerang yang dimulai dengan proses pembersihan dan kreasinya dengan memanfaatkan berbagai wadah plastik bekas menjadi pot bunga dan hiasan dinding. Kegiatan ini berlangsung dengan antusiasme peserta yang tinggi.
UJI EMPIRIS HUBUNGAN ANTARA TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO Arfan Amrin; Abid Ramadhan
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test the relationship between corporate governance and corporate risk disclosure. The corporate governance in this study was proscribed with the frequency of audit committee meetings, the existence of risk monitoring committees, and the quality of external auditors. The population in this study is all non-financial company listed on the Indonesia stock Exchange in 2017. Purposive sampling used in this study with a total sample of 352 nonfinancial companies that comply predetermined criterias. The data analysis method used is a double linear regression analysis. The corporate governance variable in the study model is only able to describe 11.30% of risk disclosure variables. The empirical results in this study show that all corporate governance variables include the frequency of audit committee meetings, the existence of risk monitoring committees, and the quality of external auditors are significantly related to corporate risk disclosure Penelitian ini bertujuan untuk menguji hubungan antara tata kelola perusahaan dan pengungkapan risiko perusahaan. Tata kelola perusahaan dalam penelitian ini diproksikan dengan frekuensi pertemuan komite audit, keberadaan komite pemantau risiko, dan kualitas auditor eksternal. Populasi dalam penelitian ini adalah perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia tahun 2017. Purposive sampling digunakan dengan total sampel sebanyak 352 perusahaan nonkeuangan memenuhi kriteria-kriteria yang telah ditetapkan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Variabel tata kelola perusahaan dalam model penelitian ini hanya mampu menjelaskan sebesar 11,30% variabel pengungkapan risiko. Hasil empiris dalam penelitian ini menunjukkan bahwa semua variabel tata kelola perusahaan meliputi frekuensi pertemuan komite audit, keberadaan komite pemantau risiko, dan kualitas auditor eksternal berhubungan signifikan dengan pengungkapan risiko perusahaan.
AGRESIVITAS PAJAK DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Abid Ramadhan; Arfan Amrin
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 2 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.172 KB) | DOI: 10.30871/jaemb.v7i2.1666

Abstract

Sejak kehadiran CSR di Indonesia mulai tahun 1980 hingga saat ini, efektivitas dan efesiensi pengelolaan dana CSR masih terdapat banyak kekurangan dalam pelaksanaannya. Hal ini disebabkan karena motivasi pengungkapan CSR di Indonesia diduga hanya untuk menjaga reputasi baik bagi pemegang saham. Selain itu, kehadiran UU No. 40 Tahun 2007 tentang kewajiban Perseroan Terbatas (PT), perusahan dinilai hanya sekedar mematuhi peraturan pemerintah tersebut. Tujuan dalam penelitian ini adalah untuk menguji pengaruh Agresivitas Pajak dan Kinerja Lingkungan sebagai variable independen dan CSR sebagai variabel dependen. Populasi sekaligus sampel pada penelitian ini berasal dari beberapa perusahaan yang terdaftar di JII (Jakarta Islamic Index) selama periode 2013 hingga 2017. Teknik pengumpulan data sampel menggunakan metode purposive sampling. Data dianalisis melalui analisis regresi linear berganda untuk mengetahui pengaruh antara variabel independen terhadap dependen. Hasil penelitian ini menunjukkan variabel Agresivitas Pajak tidak berpengaruh terhadap CSR. Sedangkan Kinerja Lingkungan berpengaruh terhadap CSR.
IMPLEMENTASI SISTEM INFORMASI MANAGEMEN KEUANGAN DAERAH (SIMDA) TERHADAP KUALITAS LAPORAN KEUANGAN Suci; Abid Ramadhan; Asriany Asriany; I Ketut Patra
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.125

Abstract

The Regional Financial Management Information System (SIMDA) is a tool for detecting the quality of regional financial reports and assisting the process of financial and development supervision. This study aims to empirically test the implementation of the Regional Financial Management Information System (SIMDA) on the Quality of the Palopo City Government Financial Reports, especially the Regional Revenue Agency (BAPENDA) of Palopo City. The variables used in this study, namely the independent variable (Implementation of Regional Financial Management Information System (SIMDA)) while the dependent variable (Quality of Financial Reports). The type of research used is descriptive quantitative approach using survey method. The population of this research is employees whose names are registered with the Regional Revenue Agency (BAPENDA). The sampling technique used was the purposive sampling method. The data analysis technique used in this study is simple linear regression using the SPSS Version 22 program. The results of the regression test show that the coefficient value of the Regional Financial Management Information System Implementation (SIMDA) of 0.397 has a positive effect on the Quality of Financial Statements, and the results of partial hypothesis testing (test t) Implementation of Regional Financial Management Information System affects the Quality of Financial Reports.  
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAANDALAM MENINGKATKAN PROFITABILITAS Ardianti .; Abid Ramadhan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1218

Abstract

Corporate social responsibility or more popularly with the term corporate social responsibility is a concept in which a company cannot be separated from its relationship with stakeholders or stakeholders. This concept combines social and economic aspects which aim to help create prosperity for company stakeholders such as consumers, the environment and the surrounding community. The purpose of this study is to analyze and reveal the effect of CSR on profitability as calculated by Return on Assets in companies listed on the Jakarta Islamic Index (JII). model of research is quantitative in nature. Methods of data analysis in this study using simple linear regression analysis method. The study population came from companies registered in JII with an observation period from 2013-2018 with the annual report as a research study material. The results of the study showed that CSR had no effect on ROA.
PENGARUH MINAT MASYARAKAT TERHADAP PRODUK RAHN PADA PEGADAIAN SYARIAH SEBELUM DAN SESUDAH PANDEMI COVID-19 Reza Reza; Abid Ramadhan; Ahmad Suardi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.149

Abstract

Abstrack This study aims to determine the effect of public interest in rahn products before and after the Covid-19 pandemic at PT Pegadian Syariah Luwu Branch. The sample in this study were customers who used Rahn products before and after the Covid-19 pandemic. The data collection method used is a questionnaire sheet which is distributed directly to the customers of PT Pegadaian Syariah Luwu Branch. The population in this study are sharia pawnshop customers. The method in determining the sample used by the researcher is porposive sampling with the paired sample t-test analysis technique. The results of this study are that there is a significant difference in public interest in rahn products before and after the Covid-19 pandemic, where after the Covid-19 pandemic, public interest in rahn products has increased. Key Words: Covid-19, Community Interest, Rahn Products.
PENGARUH UTANG PERUSAHAAN TERHADAP KINERJA KEUANGAN Abid Ramadhan
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 2 (2019): Mei-Agustus 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.204 KB) | DOI: 10.31955/mea.v3i2.138

Abstract

Debt is an economic sacrifice that must be made by the company in the future caused because of previous actions and transactions. Debts are classified into two, namely the short-term debts and Long Term Debt. Short-term debt has a maturity of less than one year whereas long-term debt of more than one year. This research use the ROE (Return On Equity) because it can indicate the success or failure of the company's management company maximise the level of shareholder return on investment results. The purpose of this study was to examine the influence of corporate debt in the form of Short Term Debt (STD), Long Term Debt (LTD) and the Total Debt (TD) as variables are independent of financial performance in the form of Return On Equity as the dependent variable. The population in this study are companies listed on the Jakarta Islamic Index (JII) in 2015-2017. Engineering data collection using a purposive sampling method. The data were analyzed by using multiple linear regression. The results of this study indicate that the Short Term Debt (STD), Long Term Debt (LTD) and the Total Debt (TD) effect on Return On Equity (ROE).
Taman Belajar: Peningkatan Literasi dan Numerasi Melalui Bahasa Inggris, Matematika dan Keagamaan Abid Ramadhan; Puspa Sari
Indonesia Berdaya Vol 4, No 2 (2023)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2023446

Abstract

The learning garden is implemented as an additional learning facility for school children in the Tarobok village. This program aims to mobilize children to carry out positive activities and repeat the lessons they previously received at school. activities carried out include general learning such as reading, counting and memorizing. Learning English and religious education is also carried out in the learning park. The techniques used are quizzes, presentations, focus group discussions, and singing. The results of this activity really helped the children to increase their enthusiasm for learning, especially in the aspects of literacy and numeracy. Abstrak: Taman belajar dilaksanakan sebagai sarana pembelajaran tambahan bagi anak-anak sekolah di desa tarobok. Program ini bertujuan untuk memobilisasi anak-anak agar melakukan aktivitas positif dan mengulangi pembelajaran yang sebelumnya mereka dapatkan di sekolah. aktivitas yang dilakukan antara lain pembelajaran umum seperti membaca, menghitung dan menghapal. Pembelajaran lain seperti Bahasa inggris dan Pendidikan agama juga di lakukan di taman belajar. Teknik yang dilakukan yakni kuis, presentasi, focus group discussion, dan bernyanyi. Hasil kegiatan ini sangat membantu anak-anak meningkatkan semangat belajar khususnya dalam aspek literasi dan numerasi.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NO 07 TENTANG AKUNTANSI ASET TETAP Marwan; Abid Ramadhan; Rismawati
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3020

Abstract

Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kantor BPKAD telah menerapkan Standar Akuntansi Pemerintah dapat dilihat dari lampiran kebijakan yang dikeluarkan pemerintah kota palopo yang menjadi acuan BPKAD, peyusunan laporan keuangan telah sesuai dengan standar yang ada, adapun pemindahan aset yang terjadi tidak di revaluasi akan tetapi langsung menambah aset pemkot dan nilai dari aset tersebut sesuai dengan berita acara serah terima. Kata kunci: Penerapan PSAP, akuntansi aset tetap, BPKAD Kota Palopo Abstract This study aims to see the application of PSAP at the BPKAD office. starting from policy, measurement assessment systematics, to the recognition of regional government assets, the method used in this research is comparative descriptive analysis, in which the researcher collects existing data in the form of data from research objects and data analyzed and the results of interviews with resource persons. The data are collected so that we get conclusions in answering the formulation of the problem, from the results of interviews and data analysis conducted by researchers, the Palopo city government, in this case the BPKAD office has implemented Government Accounting Standards, can be seen from the policy attachment issued by the Palopo city government which is the reference for BPKAD, the preparation of financial statements is in accordance with existing standards, while the transfer of assets that occurs is not revalued but directly adds to the municipal government assets and the value of these assets is in accordance with the handover report. Keywords: PSAP implementation, fixed asset accounting, BPKAD Palopo City
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MELAKUKAN DEPOSITO MUDHARABAH PADA BANK SYARIAH DI KOTA PALOPO Widya Utami; Abid Ramadhan; Harmita Sari
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3561

Abstract

This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.