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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Jurnal Akuntansi dan Keuangan Eksos COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI JURNAL ABDIMAS PLJ Kapuas Jurnal Pengabdian Masyarakat dan Riset Pendidikan E-JURNAL AKUNTANSI
Rahman Sastrawan B51109060
Jurusan Akuntansi Politeknik Negeri Pontianak, Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS KEBIJAKAN PEMBERIAN PEMBIAYAAN MURABAHAH TERHADAP NON PERFORMING FINANCING MURABAHAH PADA PT BANK MUAMALAT INDONESIA TBK CABANG PONTIANAK B51109060, Rahman Sastrawan
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 2, No 3 (2013): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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

Abstract

This study aimed to determine whether granting murabaha financing policies are applied to PT Bank Muamalat Indonesia, Tbk Pontianak Branch has done well to reduce financing problems. The method used is descriptive method is a method for describing the solution to the problem of the study, carried out data collection techniques are interview techniques, study documentation and Librarianship. Data analysis tools use quantitative analysis, Organizational Structure, Flowchart, Internal Control Questionnaire, and the Compliance Test. Based on the results of research conducted, the authors conclude that policy through the provision of financing murabaha financing systems and procedures in PT Bank Muamalat Indonesia, Tbk Branch Pontianak is good and adequate. From the analysis of the implementation of internal control that the results obtained by 93% murabaha financing systems and procedures work well and effectively. The increase in non-performing financing which are caused by external factors of the customer is not able to restore the murabaha financing which has been given by PT Bank Muamalat Indonesia, Tbk Branch Pontianak.
Pengaruh Pengaruh Gender, Religiositas, dan Kecerdasan Intelektual Mahasiswa terhadap Perlilaku Etis Akuntan Masa Depan Arianto Arianto; Rahman Sastrawan; Nia Pratiwi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.120

Abstract

Abstract This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.
Pengaruh Pandemi Virus Corona dan Informasi Akuntansi terhadap Kelangsungan Usaha Mikro, Kecil, dan Menengah Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.367

Abstract

The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.
Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi Rahman Sastrawan; Edi Saputra; Nia Pratiwi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.9772

Abstract

The establishment of a banking company can improve the economy and people's welfare. Banking companies distribute funds to the public in the form of loans, so that economic activity runs well. Banking companies also have the main goal of increasing profits or profitability by measuring the value of Return on Assets (ROA). Profitability can be influenced by several factors, namely, Non Performing Loans (NPL) and Capital Adequacy (CAR). The purpose of this study is to see how much influence NPL and CAR have on profitability (ROA): Loan to Deposit Ratio (LDR) as a moderating variable. Secondary research data is in the form of financial statements of publicly listed companies (Tbk) of public and government private banks registered with the Financial Services Authority (OJK) in the 2019-2021 period, using a purposive sampling technique. Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results showed that NPL had a significant negative effect on ROA, while CAR had a positive effect on ROA. LDR does not moderate NPL and CAR on the profitability of banking companies. This research is useful as a reference for research in the field of accounting, as well as providing information in making investment decisions in a banking company.
FIRM SIZE MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Rahman Sastrawan; Ariefanda Iqbal Perdhana; Chornolius Hendreo
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.718

Abstract

The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.Key words: Corporate Social Responsibility, Good Corporate Governance, Company Size, Company
Pelatihan Penggunaan Aplikasi Lamikro Bagi Pelaku Usaha Mikro Di Kecamatan Kapuas Kabupaten Sanggau bob Mustafa; Ariefanda Iqbal Perdana; Rahman Sastrawan; Nia Pratiwi; C. Hendreo; Ermina Ermina
Kapuas Vol 1 No 1 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i1.225

Abstract

Micro and Small Enterprises (MSMEs) have proven resilient to the economic crisis that has hit Indonesia. MSMEs contribute significantly to the national economy by reducing the unemployment rate in Indonesia, whose presence is able to absorb labor. This Community Service Activity aims to provide an understanding of the importance of separating the owner's personal finances from his business finances. In addition, this training activity is also to provide knowledge and skills to micro-entrepreneurs in Kapuas District, Sanggau Regency in recording their business financial transactions through an Android-based application, namely LAMIKRO. The target audience in this service activity is micro-entrepreneurs in Kapuas District, Sanggau Regency. The implementation of PPM activities is carried out by coordinating with partners to identify problems with the target audience, compiling training materials, implementing training using the lecture method, tutorials, discussions, and simulations of using the Lamikro application, and evaluation in the form of pre-test and post-test. The results of this community service activity are according to the expected target, namely an increase in the knowledge and skills of micro-entrepreneurs using the LAMIKRO application in preparing their business financial reports in accordance with SAK EMKM. Keywords: UMKM, LAMIKRO
MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK Azmi, Ika Nur; Sastrawan, Rahman
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14628

Abstract

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.
PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS FRAMEWORK CODEIGNITER PADA MASJID AN NUR KABUPATEN SANGGAU Rahman Sastrawan; Chornolius Hendreo; Arief Rio Maulana
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1228

Abstract

The mosque is a non-profit organization, whose income is based on voluntary donations from the community. The An Nur Mosque's financial management still uses conventional or manual methods. To improve accountable and transparent financial reporting, an accounting information system design was created that uses a website with the codeigniter framework method at the An Nur Mosque in Sanggau Regency, West Kalimantan. This research aims to develop an accounting information system that uses the codeigniter framework, with a focus on making it easier to prepare financial reports for the An Nur Mosque. The research method applied is descriptive qualitative with a waterfall method approach which includes various steps such as needs analysis, design, implementation and testing. The results of this research show that the design of an accounting information system can help non-profit organizations, especially the An Nur Mosque, in preparing more accurate and transparent financial reports.
Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag Rahman Sastrawan; Ariefanda Iqbal Perdhana; Ermina Toliang
E-Jurnal Akuntansi Vol 32 No 1 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i01.p20

Abstract

The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies in the agricultural sector of the plantation sub-sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample data used were 13 companies with purposive sampling method, data were analyzed using the WarpPLS application with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS), while the measurement of variables used dummy variables. The results show that the quality of KAP has a negative effect, so that it has an impact on shortening the audit report lag, while audit opinion and auditor turnover have no effect on audit report lag. Auditor specialization is able to strengthen the influence of audit opinion on audit report lag, so as to shorten audit report lag. Auditor specialization is not able to strengthen the effect of auditor turnover and KAP quality on audit report lag, so it can prolong audit report lag. Keywords : KAP Quality; Audit Opinion; Auditor Change; Auditor Specialization; Audit Report Lag.
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
Co-Authors Arianto Arianto ARIEF RIO MAULANA Ariefanda Iqbal Perdana Ariefanda Iqbal Perdhana Ariefanda Iqbal Perdhana Bob Mustafa C. Hendreo Edi Saputra EDI SAPUTRA Ermina Ermina Hendreo, Chornolius Ika Nur Azmi Ilham, Syarif Muhammad Nia Pratiwi Nia Pratiwi Nia Pratiwi PATRIA, ANDIKA Rafa, Wukuf Dilvan Siti Lestari Siti Lestari Syarif Muhammad Ilham Toliang, Ermina Ul Qadri Yani Riyani Yohanes Adi Nugroho