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Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual Samukri Samukri; Ananda Sukma Pratiwi; Ramdany Ramdany
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.878

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership. The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20 The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements. Keywords: Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables. Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance

Peningkatan Pemahaman Penyusunan Kelayakan Bisnis (Feasible Study) Di Rumah Sakit Islam Sukapura Jakarta Utara Ramdany Ramdany; Ridwan Saleh; Samukri Samukri; Maria Suryaningsih; Susi Susilawati; Ahmad Darda
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 4 (2022): December
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.4.1217-1228.2022

Rumah Sakit Islam Jakarta (RSIJ) Sukapura berlokasi Jakarta Utara melayani kesehatan masyarakat Tanjung Periok, Sukapura, Rorotan dan daerah perbatasan Bekasi dan sekitar. RSIJ Sukapura adalah salah satu rumah sakit amal usaha Muhammadiyah dibawah kendali Pimpinan Pusat Muhammadiyah. Kebutuhan untuk meningkatkan kesehatan masyarakat seiring dengan peningkatan kualitas pelayanan kesehatan termasuk yang disediakan oleh rumah sakit. Oleh karena itu pihak rumah sakit akan menanggapi permintaan pelayanan kesehatan yang dibutuhkan masyarakat tersebut dengan membuka pelayanan baru seperti pelayanan kesehatan rawat jalan dokter spesialis penyakit tertentu. Bimbingan teknis (Bimtek) ini diselenggarakan untuk bekerja sama dengan pihak rumah sakit dalam pelatihan menyusun kelayakan bisnis (feasible study – FS) untuk pembukaan pelayanan kesehatan tambahan. Bimtek telah dilaksanakan pada tanggal 16 Agustus 2022 dengan ikuti oleh staf dan pejabat RSIJ Sukapura dan bimbing oleh para dosen Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta (STIEMJ). Hasil dari Bimtek setidaknya telah membantu manajemen dalam memahami menyusun FS untuk pembukaan layanan kesehatan di RSIJ Sukapura.

Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual Samukri Samukri; Ananda Sukma Pratiwi; Ramdany Ramdany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.878

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership. The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20 The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements. Keywords: Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables. Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance

Financial Literacy Education for Students of Learning Center At-Tanzil Ampang Kuala Lumpur, Malaysia Ilza Febrina; Lela Nurlaela Wati; Ramdany Ramdany; Ahmad Darda; M. Lutfi; Budi Andru; Octavia Handayani; Ade Irma Rismala; Mita Apriliasari
International Journal of Community Engagement and Development Vol. 1 No. 3 (2023): October : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v1i3.17

The Financial Services Authority (OJK), in collaboration with the ministries and Financial Services Institutions, continues to synergize efforts in the "Let's Save" campaign. This initiative is part of the government's commitment to enhance financial literacy among the public and foster a savings culture from an early age. Therefore, financial literacy education is deemed necessary at the early childhood education level, both domestically and internationally. As part of this educational outreach, financial literacy education was provided to students at one of the learning centers, namely sanggar belajar (SB) At Tanzil Ampang Malaysia, under the coordination of the Indonesian School Kuala Lumpur, Malaysia. The objective of this activity is to increase awareness and understanding among children regarding the significance of early savings, instill good financial habits, and enable them to identify and distinguish between wants and needs. The methodology employed involves lectures on the importance of early savings and interactive question-and-answer sessions. The participants exhibited great enthusiasm throughout the program. This Community Service Program yields benefits for the students, as possessing knowledge of sound financial literacy is expected to encourage a desire for savings intensely within their minds and reflect in their daily behaviour.

Pelatihan Penyusunan Laporan Keuangan dalam Meningkatkan Pengetahuan SDM pada Pondok Pesantren Al-Uzlah Madinatul Quran Budiman Abdulah; Ramdany Ramdany; Ridwan Saleh; Ilza Febrina; Muhammad Syahdam
Jurnal Kabar Masyarakat Vol. 2 No. 4 (2024): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i4.2692

This community service aims to provide an understanding in preparing financial reports properly and correctly at the AL-UZLAH MADINATUL QUR'AN Islamic Boarding School. The problem faced by partners in this program is the problem of human resource capabilities in managing financial data into financial reports. The method of implementing this entrepreneurship-based empowerment uses the Participatory Action Research (PAR) method, starting from the socialization stage at the beginning of the community service activity, in the form of providing information to partners/communities about the community service activities to be carried out, the objectives of the activity, the stages of implementing the activity, and the schedule for implementing the activity based on an agreement between the proposing team and partners, the next stage is training and mentoring and evaluation of the activity. The results of the activity showed an increase in partner knowledge regarding the preparation of financial reports before and after training.

Analysis of the Effectiveness of Bank Merger Profitability Asmoro, Anom Fajar Puji; Syaifudin, Noor; Ramdany, Ramdany
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1349

The purpose of this study is to analyze post-merger profitability, company value growth throughsustainable growth rateand supporting factors for mergers, financial feasibility pre-merger and acculturation of work culture at Bank Syariah Indonesia. The population in this study was quarterly financial reports.legacy(BNIS, BRIS, and BSM) for the period 2017 - 2020 and BSI quarterly financial reports for the period 2021 - 2024 and in-depth interviews with 3 BSI employees with different legacy backgrounds. The method used is the approachmixed methodswith typeconvergent parallel design. The quantitative results obtained show significant differences in ROA, ROE, NPM and SGR before and after the merger. While qualitatively, the financial feasibility analysis of legacy banks shows that all three legacies are in the healthy bank category, while the interview results related to work culture show the integration of legacy culture, similarity of vision and mission and merging into BSIone culture.

PENDAMPINGAN PENYUSUNAN LAPORAN PAJAK BUMI DAN BANGUNAN SERTA STRATEGI PENCAPAIAN PAJAK BUMI DAN BANGUNAN PADA DESA CILEDUGKULON, KEC. CILEDUG, KAB. CIREBON Susilawati, Susi; Ramdany, Ramdany; Suryaningsih, Maria; Rawidjo, Rawidjo; Samukri, Samukri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Cirebon merupakan salah satu ibu kota yang memiliki kekuasaan besar di seluruh Jawa Barat. Kota Cirebon terus melakukan pengembangan kota dengan pembangunan dan perbaikan kota yang terus menerus. Berkaitan dengan pendapatan Asli Daerah (PAD)-nya, Pada tahun 2020 Kabupaten Cirebon menargetkan pendapatan dari PBB sebesar Rp 28,5 miliar dan realisasinya sekitar 80,2% yaitu sebesar Rp 25,5 miliar. Meskipun angkanya tidak memenuhi target, namun kinerja Kabupaten Cirebon tahun ini dikatakan baik karena memiliki peningkatan pendapatan asli daerah dari PBB sebesar 9,44% dimana tahun sebelumnya (2019) realisasinya hanya mencapai 70,76%. Tujuan dari kegiatan ini adalah untuk membantu mengatasi kesulitan mitra dalam menyusun laporan atas pajak bumi dan bangunan serta bagaimana strategi dalam pencapaiannya di Desa Ciledugkulon, Kec. Ciledug, Kab. Cirebon. Metode pelaksanaan dilakukan dengan memberikan pelatihan dan pendampingan. Berdasarkan hasil pelaksanaan bahwa kegiatan ini mampu meningkatkan kemampuan kompetensi mitra baik secara individu maupun secara tim, meningkatkan kemampuan kompetensi dalam pembuatan laporan PBB, meningkatkan pemahaman mitra tentang pengelolaan PBB, serta mampu merancang strategi efektif dalam pencapaian PBB.

ENHANCING CORPORATE FINANCIAL PERFORMANCE THROUGH TRANSPARENCY AND GOVERNANCE Susilawati, Susi; Saleh, Ridwan; Ibrahim, Luckman; Ramdany, Ramdany; Chasanah, Solichatun
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.15

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Financial Report Analysis to Measure Financial Performance at PT. Pelat Timah Nusantara Tbk (NIKL) Purnomo, Kelik Heri; Sri Yusriani; Prambudi, Iwan Setiyawan; Ramdany, Ramdany
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2126

Abstract: Penelitian ini mengevaluasi kinerja keuangan PT. Pelat Timah Nusantara Tbk (NIKL) selama tahun 2020-2021. Dengan menggunakan analisis statistik deskriptif pada Laporan Keuangan Desember 2020 dan 2021, penelitian ini menggunakan rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas untuk penilaian. Analisis menunjukkan bahwa rasio likuiditas dan profitabilitas pada tahun 2020-2021 berada di bawah standar industri, menunjukkan kondisi yang kurang baik. Selain itu, rasio utang, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio melebihi standar industri, sehingga menunjukkan kondisi solvabilitas yang memprihatinkan. Sebaliknya, LTDtER, Time Interest Earned Ratio, dan Fixed Charge Coverage Ratio tetap memuaskan di bawah rata-rata standar industri. Meskipun rasio perputaran persediaan dan perputaran aset total berada di bawah rata-rata industri, rasio perputaran modal kerja dan perputaran aset tetap melampaui rata-rata tersebut. Kata Kunci : Laporan keuangan, Analisis rasio, Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, Rasio Profitabilitas. This study evaluates the financial performance of PT. Pelat Timah Nusantara Tbk (NIKL) during 2020-2021. Utilizing descriptive statistical analysis on their Financial Statements from December 2020 and 2021, the research employs liquidity, activity, solvency, and profitability ratios for assessment. The analysis reveals that liquidity and profitability ratios for 2020-2021 fall below industry standards, indicating an unfavorable state. Additionally, debt ratios, Debt to Equity Ratio (DER), LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio exceed industry standards, suggesting a concerning solvency condition. Conversely, LTDtER, Time Interest Earned Ratio, and Fixed Charge Coverage Ratio remain satisfactory below average industry standards. While inventory turnover and total asset turnover ratios fall below industry averages, the working capital turnover and fixed asset turnover ratios surpass them. Keywords : Financial statements, Ratio Analysis Ratio, Liquidity ratios, activity ratios, solvency ratios and profitability ratios.

STRATEGI MENGELOLA KEUANGAN BAGI PELAKU USAHA KECIL VIA ONLINE DI KELURAHAN BUNGUR, KECAMATAN SENEN JAKARTA PUSAT Suryaningsih, Maria; Maftuchach, Viniyati; Ramdany, Ramdany; Rohman, Abdul; Andrianto, Usman; Rahman, Julia Fatia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23251

Di era digital saat ini, peluang untuk memulai usaha kecil secara online semakin meningkat. Banyak ibu rumah tangga yang ingin berperan aktif dalam perekonomian keluarga dan memanfaatkan kemajuan teknologi untuk menjalankan usaha kecil mereka melalui platform online. Usaha kecil ini mencakup berbagai jenis bisnis, seperti penjualan produk handmade, layanan konsultasi online, reseller produk, dan sebagainya. Untuk mengoptimalisasi bisinis tersebut, perlu adanya pengetahuan mengenai pengelolaan dan strategi keuangan yang baik. Oleh karena itu, pengabdian pada masyarakat perlu digalangkan yang bertujuan untuk mengidentifikasi strategi sehingga dapat diharapkan membantu para ibu dalam mengelola keuangan mereka dengan baik. Ini merupakan bagian dari usaha untuk mengadopsi strategi pengelolaan keuangan yang disiplin, memiliki perencanaan yang matang, dan melakukan pemantauan serta evaluasi secara berkala untuk memastikan efektivitasnya.Metode pelaksanaan PKM diantaranya dengan memberikan sosialisasi tentang strategi mengelola keuangan mengetahui dan memiliki wawasan tentang instrumen-instrumen keuangan yang jika dilaksanakan secara disiplin dapat menghindarkan mereka dari kesulitan mengelola keuangan dimasa depan, dengan cara ceramah pemaparan materi dan diskusi. Kegiatan ini berhasil mengumpulkan sebanyak 50 ibu pelaku usaha kecil yang beroperasi secara online yang ada di Kelurahan Bungur. Usia responden berkisar antara 25-45 tahun dengan berbagai latar belakang pendidikan. Hasil yang diperoleh dari pengabdian masyarakat ini diharapkan adalah meningkatnya pengetahuan dan pemahaman ibu-ibu sebagai pelaku usaha kecil secara online. Mengenai pentingnya pencatatan dan penyusunan laporan keuangan. Untuk lebih lebih mengoptimalkan kegiatan ini diperlukan pelatihan dan pendampingan berkelanjutan berupa pembinaan dan pelatihan secara teknis proses pencatatan dan pembuatan laporan keuangan dalam mengelola keuangan mereka dengan lebih baik, meningkatkan keuntungan, dan mempersiapkan masa depan.

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