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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNIDA Journal on Education JURNAL PUNDI eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Marketing JURMA : Jurnal Program Mahasiswa Kreatif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Media Ekonomi Moneter : Jurnal Keuangan dan Perbankan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen
Hurriyaturrohman Hurriyaturrohman
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Harmoni: Jurnal Akuntansi dan Keuangan

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Budget Analysis As An Effort In Planning And Controlling Project Costs At PT. Kartika Jaya Prakasa Hurriyaturrohman, Hurriyaturrohman; Fitri, Mia Auliatul; Nurhanifah, Risdiani; Bahri, Saepul; Noor Haffitri, Shinta Dewi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to analyze the role of the budget as a tool for planning and controlling project costs at PT Kartika Jaya Prakasa. In the competitive world of construction business, effective budget management is essential to ensure project efficiency and success. This research uses a qualitative descriptive approach with a case study method, which includes interviews, direct observation, and documentation analysis. The results showed that the company had implemented various cost control techniques, such as a budget monitoring system and cost variance analysis, which helped keep expenditures within budget. However, the company faces challenges such as economic uncertainty, limited resources, and resistance to change. Recommendations include increased training, adoption of technology, and development of a supportive corporate culture. With these measures, PT Kartika Jaya Prakasa is expected to improve budget efficiency and achieve better project success in the futur.
Analysis Of Investment And Venture Capital On Profitability At Satria Jaya Cemplang Shop Hurriyaturrohman, Hurriyaturrohman; Efendi, Yoga Ardiansyah; Putri, Anisya Wittamar; Fitriani, Desnine Ghazalah; Putri, Lingga Satriani; Maulana Rahman, Muhammad Nazwan
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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This study aims to analyze the impact of investment and working capital on profitability at Toko Satria Jaya Cemplang. In an increasingly competitive business environment, particularly in the small and medium-sized enterprises (SMEs) sector, a deep understanding of capital management and investment is crucial. The methods employed in this research include in-depth interviews and direct observations to collect primary data. Data analysis was conducted qualitatively using a thematic analysis approach. The results indicate that efficient investment management and optimal use of working capital significantly contribute to profitability enhancement. This study also identifies the challenges faced by Toko Satria Jaya Cemplang in competing with imported products in digital marketplaces. The findings are expected to provide insights for business actors in formulating better strategies to improve their business performance.
Balance Scorecard Based Performance Analysis At CV Tirta Setra Qusae Hurriyaturrohman, Hurriyaturrohman; Mandasari, Karina Tranti; Ama, Naoval; Raharjo, Regina Manzilah; Astriyani, Siti Nur; Julyana Sari, Winda
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The study analyzed the performance of tirta setra qusae's CV's performance using the balanced scorecard approach (BSC) to measure the effectiveness and efficiency of business management. The BSC was selected for being able to integrate performance readings from four main perspectives: finance, customers, internal business processes, and learning and growth. Data collected through documentation financial statements, customer satisfaction surveys, and corporate operations evaluations. Analysis shows that companies have stable financial performance, with a 4.28% return on assets (roa) and return on investment (ROI) at 54,83%. Customer perspectives show a good level of satisfaction, while the perspective of the internal business process and learning and growth reflect increased efficiency and the development of human resource capacity. The study provides a strategic recommendation for improving operational performance and supporting future corporate sustainability.
Control of Accounts Receivable Against Cash Flow At Outsourching Company PT. Pesat Jaya Persada Hurriyaturrohman, Hurriyaturrohman; Mukhlis, Ade; Indupurnahayu, Indupurnahayu; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The purpose of this study is how companies can control accounts receivable in order to create good cash flow records and avoid losses in the outsourcing company PT Pesat Jaya Persada Bogor. This research method will use data analysis techniques with the Miles and Huberman interactive model, this model starts from collecting raw data, displaying data, reducing data, and getting to data verification and conclusions. The results of the study in 2020 amounted to 4.07%, in 2021 amounted to 3.12% and in 2022 amounted to 3.49% and above the Industry standard of 2.2% and it can be said that the gross profit margin is healthy. In 2020 the Return On Assets result was 6.88%, in 2021 it was 2.92%, in 2022 it was 4.87% above the industry standard of 2.2%, concluding that the company is healthy. From the processing results of the Return On Equity Ratio (ROE) in 2020 amounting to 2.68%, in 2021 amounting to 2.27%, in 2022 with a result of 3.21%, this is above the existing industry standard of 2.5%. declared healthy. . In the calculation of the net profit margin in 2020 of 2.61%, in 2021 it reached 2.64%, in 2022 it reached 2.959% or the industry standard is above 2.6% and if rounded up, it is 2.6% or declared healthy. The calculation results of the current ratio report in 2020 amounted to 9.4%, in 2021 amounted to 7.9%, and in 2022 amounted to 7.2% and above the average industry standard of 1.5% declared healthy. In the quick ratio report in 2020 amounting to 5.8%, in 2021 amounting to 4.9% and in 2022 amounting to 4.4% declared healthy. In 2020 with a cash ratio result of 11.9%, 2021 amounted to 9.2%, in 2022 Cash amounted to 1.3% and the information was declared still in a healthy state. Suggestions for leaders need to emphasize the credit policy carried out, namely offering credit policies to prospective customers or users of security or cleaning services, by maintaining professionalism by determining the amount to be received and the credit payment period. To control finances and provide input to add new customers to increase the revenue that has been achieved.
Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019 Mu avidayana, Mu avidayana; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7205

Abstract

The purpose of this study was to determine and analyze the effect of liquidity and financial leverage on profitability by using 5 samples of companies listed on the Indonesia Stock Exchange from 13 populations of Manufacturing Companies in the Automotive Sub-Sector and their Components. Sampling technique (Purposive Sampling). The test method used to determine the effect of the dependent and independent variables is multiple linear regression analysis. The results of this study state that there is a positive and significant effect between Liquidity on Profitability with a value of t arithmetic (2.652) > tta table (2.07961) with a significance level of less than 0.05, namely (0.015 < 0.05). And there is a positive and significant influence between Leverage on profitability. This is evidenced by the value of t count (3.486) > t table (2.07961) with a significance level of less than 0.05, namely (0.002 < 0.05). Meanwhile, simultaneously there is the effect of Liquidity and Leverage on Profitability in Manufacturing Companies in the Automotive Sub-Sector and Its Components listed on the Indonesia Stock Exchange where the significance value of F is 0.008 where the significance value is less than 0.05.
Analysis Of Taxpayer Compliance With The Optimization Of Rural And Urban Land And Building Tax Revenue In Class A Jonggol Regional Tax UPT mulyawati, Evi; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8763

Abstract

This study analyzes the taxpayer compliance of Land and Building Tax at the Jonggol Class A Regional Tax UPT 2017-2020. This think about points to decide the level of citizen compliance, to decide the factors and strategies used to optimize P2 PBB revenue. This consider utilized expressive subjective strategy. Information gotten by perception, interviews, writing, and documentation. Thelevelof taxpayers compliance oflandand buildingatthe Class A Jonggol Regional Tax UPT is included in the non-compliance criteria with a proportion of not more than 60% every year from 2017 to 2020. There are internal factors and external factors that affect  Land and Building Tax revenue, such as economic conditions, taxpayer awareness of taxes, human resources for tax services, and others. To overcome these factors, several strategies were carried out such as mobile cars, online services, and others.
Management Audit of Inventory Function (Case Study at Bigland Hotel Bogor) Iqbal Assidiq, Muhammad; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8764

Abstract

The purpose of this study is: 1) To identify whether the company has a policy procedure related to its inventory function. 2) To assess whether the activities of the inventory function are already running in accordance with the policy procedures established. The approach in this study is qualitative approach, the research technique used is descriptive qualitative with the type of case study research. The data sources of this study are primary and secondary data. Data collection techniques in obtaining the data needed by researchers are interviews, observations, and documentation. The results of the study found that there are weaknesses including: 1) Inadequate storage of goods, 2) Recording on bin cards need to be re-recorded, 3) Errors up to negligence made by the User Department when making requests for goods in the Warehouse. The author can conclude that the inventory function at Bigland Hotel Bogor is already running well. This is evidenced by the policy of Standard Operational Procedure (SOP) which is clearly documented, as evidenced by the existence of internal control systems in the company. The policy has been almost adhered to by every staff. However, there are still weaknesses that may result in losses for the company. In order for the company to run better, the author provides recommendations such as following up on the expansion of the Warehouse area to minimize the loss of goods in the Warehouse, conduct training related to Store Requisition (SR) procedures, and follow up on the re-entry plan on the inventory card (bin card).
The Influence Of The Implementation Of Good Governance And Internal Control On The Performance Of Urban Village Officials (Case Study In Pakuan Urban Village, South Bogor Sub-District) Rosdiana, Anna; Indupurnahayu; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14867

Abstract

This study aims to examine the influence of good governance, internal control on the performance of village officials. This research was conducted in the south Bogor sub-district with 60 Pakuan village officials as respondents. The result show that the effect of implementing good governance does not significantly affect the performance of village officials. Internal control has a significant positive effect on the performance of the village apparatus. This shows that the implementation of good governance is needed to improve the performance of the village apparatus
Analysis of Economic Value Added (EVA) and Market Value Added (MVA) Methods to Assess Financial Performance (Sub-sector of Food and Beverage Companies Listed on the IDX for the 2017-2021 Period) Krisdiyanti, Cindy; Sundarta, M. Imam; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14869

Abstract

This study aims to determine and analyze financial performance using the economic value added (EVA) and market value added (MVA) methods in the food and beverage company sub-sector listed on the IDX for the 2017-2021 period. This type of research is qualitative with a descriptive approach. The sampling technique used in this study was purposive sampling of 30 companies, there were three food and beverage companies used as samples. The results showed that the EVA value at PT Akasha Wira International obtained a positive EVA value (EVA> 0) for five years, while at PT Sariguna Primatirta Tbk obtained a positive EVA value (EVA> 0) only in 2019 and 2021 and at PT Indofood CBP Sukses Makmur obtained a positive EVA value (EVA> 0) in 2017-2019 and 2021, this means that the company is able to create economic added value for the company. However, PT Sariguna Primatirta Tbk obtained a negative EVA value (EVA < 0) in 2017, 2018 and 2020, while PT Indofood CBP Sukses Makmur Tbk obtained a negative EVA value (EVA < 0) only in 2020, this means that the company has not been able to create economic added value. The market value added (MVA) value at PT Akasha Wira International Tbk obtained a negative MVA value (MVA < 0) in 2017 and 2018, this indicates that the company was unable to increase the wealth of the company and shareholders. Meanwhile, in 2018-2021, it obtained a positive MVA value (MVA> 0) and at PT Sariguna Primatirta Tbk and PT Indofood CBP Sukses Makmur Tbk obtained a positive MVA value (MVA> 0) for five years, this indicates that the company was able to increase the wealth of the company and shareholders.
Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Masruri, Mohamad Anwar; Rasiman; Asvariwangi, Verni; Fadilah, Rizal; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
Co-Authors Abriel Owen, Mochammad Afif , M. Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fazzry, M. Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Masyitoh Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan