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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jambura Accounting Review Inovasi: Jurnal Ilmiah Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi
Rusdi Rusdi
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengembangan Potensi di Bidang Ekonomi, Hukum, dan Pendidikan Pada Masjid Nurul Huda Komplek Taman Kedaung Pamulang Tangerang Selatan (Sub Bidang :Baitul Mal, Sekolah, dan LBH) Muhammad Rizal Saragih; Sujarwo Sujarwo; Rusdi Rusdi; Mawardi Nurullah; Prima Sadewa
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.6922

Abstract

The purpose of this community service is to provide knowledge and understanding of Baitul Mal, Legal Aid Institutions, and improve the quality of schools. This method of community service is seminars and discussions. The population in this community service activity is as many as 50 people who are managers and residents of Taman Kedaung, South Tangerang. The result of this community service is that all participants can establish Baitul Mal, a Legal Aid Institute, and improve the quality of schools at the Nurul Huda Mosque.  
Literasi Keuangan dan Pengelolaan Dana terhadap Motivasi Berwirausaha pada UMKM Muhammad Rizal Saragih; Mawardi Nurullah; Rusdi Rusdi; Prima Sadewa; Sujarwo Sujarwo
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.5004

Abstract

The purpose of community service is to provide knowledge, and understanding of financial literacy, fund management, and increasing the spirit of entrepreneurship so as to create new jobs. The method of community service is seminars and discussions. The population in this community service activity is as many as 50 UMKM that are incorporated in the fostered PT. ASTRA Insurance in the South Jakarta area. The result of community service is that all participants can manage their business funds well, understand the status of business ownership, and be motivated in entrepreneurship so as to create new jobs.  
The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables Muhammad Rizal Saragih; Rusdi Rusdi
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p25-34

Abstract

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value
MENGUJI FAKTOR YANG MENJADI DETERMINAN BAGI EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI INDONESIA Muhammad Rizal Saragih; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i2.210

Abstract

Investors' assessment of the company is very influential on the company's progress, especially the market response. Therefore, considering earnings as keywords must be a priority, this is a challenge for the company. In this study will present a study of earning response coefficient and the factors that actually affect, property sector as an object of research. The sample of this study were 24 Real Estate and Property companies listed on the Indonesia Stock Exchange, with a quantitative approach. The results showed that CSR was the only predictor. This explains that the company's social activities assume that the company has a large profit potential, why? because social activities can only be done if the company has profits, more and more CSR activities being held shows the company has a large profit. Keywords: Corporate Social Responsibilty, Price To Book Value, Audit Firm Reputation, Earning Response Coefficient
ANALISIS RISIKO PRODUKTIVITAS, HARGA DAN GANTI RUGI POHON KELAPA DI KABUPATEN SERUYAN KALIMANTAN TENGAH Rusdi Rusdi
Inovasi Vol 9, No 2 (2022): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v9i2.p97-106.27169

Abstract

Coconut is one of the leading agricultural commodities in Seruyan Regency. In household coconut farming, coconut farmers are always faced with risks, especially production and product price risks. The existence of production risks and product prices will affect the economic behavior of coconut farmer households. The aims of this research are: to analyze production risk and product price risk in farming activities, to predict coconut production if there is a risk due to reduction in coconut trees. Farmer households that were sampled in the study totaled 200 households spread across the East Seruyan Hilir District, Seruyan Regency. Results in the study It is known that the average age of coconut plants owned by farmers is 28.79 years, with the oldest coconut being 46 years old. This indicates that the coconut plants in the study area are still classified as productive (<100 years). Based on the distribution, the age of the farmers' coconut plants is dominated by those aged 16-25 years with a percentage of 41.00 percent. While farmers who have coconut plants with age more than 45 years by 1 percent. So that the price of one coconut tree due to the risk of reducing coconut trees, the price of one tree is obtained as follows. Meanwhile, based on Table 12 it is known that the average price of coconuts that is often received (normal price) by coconut farming households is IDR 1,497/item. Meanwhile, the highest average price of coconut ever received by a coconut farmer household was Rp. 1,984/item and the lowest price ever received by an average coconut farmer household was Rp. 1,034. So that compensation for logging coconut trees is Rp. 10,628,700.
ANALISIS RISIKO PRODUKTIVITAS, HARGA DAN GANTI RUGI POHON KELAPA DI KABUPATEN SERUYAN KALIMANTAN TENGAH Rusdi Rusdi
Inovasi Vol 9, No 2 (2022): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v9i2.p97-106.27169

Abstract

Coconut is one of the leading agricultural commodities in Seruyan Regency. In household coconut farming, coconut farmers are always faced with risks, especially production and product price risks. The existence of production risks and product prices will affect the economic behavior of coconut farmer households. The aims of this research are: to analyze production risk and product price risk in farming activities, to predict coconut production if there is a risk due to reduction in coconut trees. Farmer households that were sampled in the study totaled 200 households spread across the East Seruyan Hilir District, Seruyan Regency. Results in the study It is known that the average age of coconut plants owned by farmers is 28.79 years, with the oldest coconut being 46 years old. This indicates that the coconut plants in the study area are still classified as productive (<100 years). Based on the distribution, the age of the farmers' coconut plants is dominated by those aged 16-25 years with a percentage of 41.00 percent. While farmers who have coconut plants with age more than 45 years by 1 percent. So that the price of one coconut tree due to the risk of reducing coconut trees, the price of one tree is obtained as follows. Meanwhile, based on Table 12 it is known that the average price of coconuts that is often received (normal price) by coconut farming households is IDR 1,497/item. Meanwhile, the highest average price of coconut ever received by a coconut farmer household was Rp. 1,984/item and the lowest price ever received by an average coconut farmer household was Rp. 1,034. So that compensation for logging coconut trees is Rp. 10,628,700.
Pengaruh Kesadaran, Sanksi, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Rani Aprilia; Rusdi Rusdi
Jambura Accounting Review Vol. 4 No. 2 (2023): Jambura Accounting Review - August 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i2.91

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis bagaimana wajib pajak kendaraan bermotor menanggapi kesadaran pajak, sanksi pajak, dan fiskus. Penelitian dilakukan pada mahasiswa S1 Akuntansi Universitas Pamulang. Metode kuantitatif digunakan untuk penelitian ini. Mahasiswa S1 Akuntansi yang berkuliah di Universitas Pamulang dari semester 1 sampai semester 7 merupakan populasi penelitian. Data primer digunakan untuk analisis ini. Dengan sampel acak berstrata diperoleh sampel penelitian sebanyak 98 mahasiswa S1 akuntansi Universitas Pamulang yang aktif dari semester 1 sampai 7 yang memiliki kendaraan bermotor. Sampel acak berstrata merupakan kebaruan penelitian, dimana referensi dalam artikel ini tidak ada yang memakai metode tersebut. Analisis regresi linear berganda digunakan di sini untuk penelitian. Temuan menunjukkan bahwa kepatuhan wajib pajak pada kendaraan bermotor dipengaruhi oleh kesadaran wajib pajak, sanksi pajak, dan fiskus sekaligus. Terdapat tidak pengaruh dan tidak signifikan terhadap kepatuhan wajib pajak kendaraan bermotor dari fiskus, namun pengaruh positif dan signifikan dari kesadaran wajib pajak dan sanksi perpajakan lebih besar.
Co-Authors Mawardi Nurullah Muhammad Rizal Saragih Muhammad Rizal Saragih Prima Sadewa Rani Aprilia Sujarwo Sujarwo