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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi Multiparadigma Widya Cipta : Jurnal Sekretari dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomika Dinasti International Journal of Management Science Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Jurnal Ekonomika Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Islamic Business and Management Review Jurnal Kabar Masyarakat International Journal of Community Engagement and Development
Ramdany, Ramdany
Universitas Teknologi Muhammadiyah Jakarta
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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MEASURING THE LEVEL OF FRAUD ON FINANCIAL STATEMENTS: MODEL OF FRAUD TRIANGLE (Case Studies on Companies Listed on the Indonesia Stock Exchange in 2014-2018) Ramdany Ramdany; Resty Harmenawati; Samukri Samukri
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.253

Abstract

This study aims to measure the level of fraudulent financial statements with the fraud triangle model. The independent variables are pressure, opportunity, rationalization, and the dependent variable is fraudulent financial statements. The population in this study is companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with a sample of 100 companies. Data analysis techniques using multiple linear regression. The results show that the pressure with proxies the financial stability and financial target and the opportunity with proxy the nature of industry has significant effect on the financial statement fraud. Meanwhile, the opportunity with proxies the ineffective monitoring and rationalization have not significant effect on the financial statement fraudulent.
KONSEP KEPEMILIKAN ASSET TETAP DALAM AKUNTANSI SYARIAH Ramdany Ramdany
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.956 KB) | DOI: 10.37932/ja.v7i1.25

Abstract

Allah SWT is the absolute owner of property as explained in the Qur'an An-Nisa, 132 explains: "And belongs to God what is in the sky and on earth". Then in the Surah Al-Baqarah verse 29 it says: "He is Allah, Who made everything on earth for you." Treasures owned by humans are entrusted by Allah SWT and ownership and use of property by individuals are limited. Whereas conventional ownership of property is unlimited and is only limited by laws and moral ethics in its use. Capra (2001: 26) says that in Islam there is no separation between material (world) and spiritual life ("in spite of its emphasis on morals, Islam does not recognize any watertight distinction between the material and the spiritual"). In that sense it can be concluded that sharia accounting is part of spiritual Islam itself. So it can be interpreted as ownership of assets in sharia accounting following the system of rules that apply in Islamic sharia itself. Recording and reporting of fixed assets in sharia accounting must follow the established sharia method and will be discussed in this article. Includes zakat on fixed assets of the company.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Hartono Hartono; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.90

Abstract

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.
PERAN CSR, UKURAN PERUSAHAAN, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP POTENSI TAX AVOIDANCE Mamlu Atul Munawaro; Ramdany Ramdany
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.177 KB) | DOI: 10.37932/ja.v8i2.70

Abstract

The purpose of this research is to test the influence of corporate social responsibility, firm size , character executive and connections political about the potential of tax avoidance. The population in this research is a conglomerate company listed on the Indonesia Stock Exchange from 2014 to 2018. Sampling using the Purposive sampling method as much as 42 conglomerate companies in 2014-2018. The analytical techniques used in this study are multiple linear regression analyses. The results of the analysis showed that political connections were significantly positive against the potential tax avoidance. While Corporate Social Responsibility, corporate size, executive character are not determine the potential of tax avoidance.
MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA Syaifullah Syaifullah; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.89

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas terhadap Kinerja Organisasi Dede Slamet; Ramdany Ramdany
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.867 KB) | DOI: 10.37932/ja.v7i2.57

Abstract

Research Objectives for Analysis of Financial Performance Using Liquidity Ratios on Organizational Performance Case Study at PT JIEP Pulogadung. The method used is the existing financial ratio analysis methods, namely the 2010, 2011, 2012, 2013, 2014, 2014, and 2015 financial statements. By evaluating through the ratio analysis tool, it is expected to be able to know the progress made by management in running the company. The results of the research show that Cash Ratio partially has a positive and significant effect on Organizational Performance. Current Ratio partially has no significant effect on profit studies. Revenue budget and cost budget simultaneously have a significant effect on profit study.
DESAIN ENTERPRISE RISK MANAGEMENT PADA PERGURUAN TINGGI DI STIE MUHAMMADIYAH JAKARTA Lela Nurlaela Wati; Ramdany Ramdany; Abdul Mukti Soma
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.439

Abstract

Tujuan dari penulisan ini adalah untuk menganalisis penerapan manajemen risiko pada perguruan tinggi di Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta. Metode penelitian menggunakan desain penelitian eksploratif, karena tujuan penelitian ini adalah untuk memahami permasalahan manajemen risiko pada STIE Muhammadiyah Jakarta. Data diperoleh dengan melakukan wawancara dan barinstorming dengan ketua program studi, kepala bagian, dan kepala Lembaga STIE Muhammadiyah Jakarta, juga dengan menggunakan data sekunder yaitu jumlah mahasiswa, jumlah, dosen, dan data lainnya. Tahapan analisis dilakukan melalui identifikasi risiko, penilaian dan evaluasi risiko, perencanaan mitigasi risiko dan analisis serta interpretasi data. Berdasarkan hasil identifikasi risiko, terdapat 5 risiko inherent yang bisa berdampak signifikan terhadap sustainability STIE MJ. Berdasarkan risk profile dari kelima identifikasi risiko, risiko 1 berdampak kualitatif terhadap penurunan peringkat akreditasi, risiko kedua dan ketiga berdampak terhadap tidak tercapainya sasaran kinerja, risiko keempat dan kelima dapat berdampak terhadap penurunan klasterisasi Nasional Perguruan Tinggi. Dampak kuantitatif risiko 1-3 berdampak terhadap kerugian institusi, risiko no. 4 dan 5 berdampak terhadap rendahnya  penyerapan anggaran (cost center). Beberapa risiko memerlukan penangan dalam waktu yang tidak singkat seperti risiko 4 dapat mengakibatkan risiko residual tidak sesuai dengan target risiko yang diharapkan (risk appetite), sehingga diperlukan penanganan risiko secara berkelanjutan. Penelitian ini memiliki keterbatasan yaitu identifikasi risiko tidak dilakukan secara mendalam pada semua unit kerja. Penelitian mendatang diharapkan agar identifikasi risiko dilakukan pada semua unit kerja di Perguruan Tinggi, sehingga risiko yang ada dapat segera dimitigasi dan dilakukan perbaikan segera.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH Ramdany Ramdany; Yusuf Setiawan
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.294

Abstract

The study aims to determine the effect of the Agency Level Financial Application System (SAKTI), the competence of Human Resources (SDM), Internal Control (PI) on the Quality of Government Financial Reports (KLKP). This study uses a quantitative approach. Data was collected through questionnaires from 92 respondents to the SAKTI application operator at the Directorate General of Treasury's work unit, Ministry of Finance. Data analysis using SmartPLS. The results showed that the implementation of SAKTI and PI had a significant effect on KLKP, while SDM competencies had no effect on KLKP. This research is limited to conduct within the work unit of the Directorate General of Treasury on the island of Java.
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PT. ASAHIMAS FLAT GLASS TBK Sinta Ayu Kelana; Ramdany Ramdany
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.736 KB) | DOI: 10.37932/ja.v8i1.61

Abstract

CSR disclosure is one of the efforts made by the company to build trust in stakeholders so that investors are interested in investing their capital in the company. The purpose of this study is to analyze the disclosure of social and environmental responsibility that will be tested whether there is an influence on the company's financial performance. The financial performance of the company in this study is proxied by the variable ROA.  In this study, the type of data used is secondary data taken from annual financial reports that have been published on the Indonesia Stock Exchange. This study uses a data sample of 6 years from 2011 to 2016.  The results of this study indicate that the level of social and environmental responsibility disclosure affects ROA.
ANALISIS PENATAUSAHAAN ASET TETAP BARANG MILIK NEGARA (BMN) Ramdany Ramdany; Yuni Setiawati
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.345

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian pelaksanaan penatausahaan Barang Milik Negara (BMN) pada satuan kerja Sekretariat Jenderal Kementerian Perdagangan dengan Peraturan Menteri Keuangan nomor 181/PMK.06/2016 tentang Penatausahaan BMN dan efektifitas aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK BMN). Pendekatan penelitian ini adalah kualitatif deskriptif dengan metode pengumpulan data berupa wawancara, observasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa secara keseluruhan pelaksanaan penatausahaan BMN berupa aset tetap dan efektivitas SIMAK BMN pada satuan kerja Sekretariat Jenderal Kementerian Perdagangan cukup optimal namun perlu ada perbaikan seperti masih ditemukan asset yang belum tercatat dalam Daftar Barang di Ruangan (DBR) dan Daftar Barang di Luar Ruangan (DBL), permasalahan pemutakhiran data asset, penyimpanan dokumen BMN, tindak lanjut inventarisasi asset yang tidak ditemukan, dan masalah sumber daya manusia. Diharapkan kebijakan mengenai penataan BMN selanjutnya memperbaiki temuan penelitian diatas sehingga dapat meningkatkan kualitas informasi laporan keuangan dan akuntabilitas penyelenggaraan entitas public
Co-Authors Abdul Mukti Soma Abdul Rohman Abdulah, Budiman Ade Irma Rismala Ananda Sukma Pratiwi Andrianto, Usman Asmoro, Anom Fajar Puji Budi Andru Chaeriyyah, Aqliana Chasanah, Solichatun Darda, Ahmad Darwis, Hidayat Dede Slamet Djumyati, Lely Etty Puji Lestari Hariz Muftie Hidayat Hartono Hartono Ibrahim, Luckman Ilza Febrina Kuraesin, Arlis Dewi Lukman Ibrahim M. Lutfi Maftuchach, Viniyati Mamlu Atul Munawaro Maria Suryaningsih Maria Suryaningsih Mita Apriliasari Momon Momon Muhammad Syahdam Musfita, Risha Noor Syaifudin Octavia Handayani Olina Theresia Prambudi, Iwan Setiyawan Pratiwi, Ananda Sukma Purnomo, Kelik Heri Rahman, Julia Fatia Rawidjo Rawidjo Rawidjo, Rawidjo Resty Harmenawati Ridwan Saleh Ridwan Saleh Ridwan Saleh, Ridwan Samukri Samukri Samukri Samukri Samukri, Samukri Sinta Ayu Kelana Sri Yusriani Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Syaifullah Syaifullah Wati, Lela Nurlaela Yuni Setiawati Yustia Alawiyah Yusuf Setiawan Z Zaenudin