Articles
<![CDATA[PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA ]]>
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (517.102 KB)
|
DOI: 10.18202/jamal.2018.04.9007
<![CDATA[Abstrak: Pengembangan Teori Akuntansi Syariah di Indonesia. Tujuan penelitian ini adalah untuk mengkaji pengembangan teori akuntansi syariah yang sudah ada di Indonesia. Metode yang digunakan dalam penelitian ini ex post facto analysis melalui urf sebagai landasan utama. Penelitian ini menemukan bahwa teori akuntansi syariah idealinya terdiri atas aturan-aturan yang meliputi aspek akidah, hukum amaliah, dan akhlak. Implikasinya, laporan keuangan syariah harus memiliki sejumlah sifat materi dan non materi. Dengan demikian, teori akuntansi syariah digunakan untuk menjaga syariah Allah, baik secara konseptual maupun praktik. Abstract: A Critical Development of Shariah Accounting Theory in Indonesia. The purpose of this research is to criticize the development of sharia accounting theory that already exist in Indonesia. The method used in this research ex post facto analysis through urf as the main foundation. This research finds that the ideal sharia accounting theory consists of rules that include aspects of aqidah, amaliah law, and morals. The implication, sharia financial statements must have a number of material and non-material properties. Thus, shariah accounting theory is used to safeguard the shariah of Allah, both conceptually and practically.]]>
<![CDATA[HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN ]]>
<![CDATA[Dudi Abdul Hadi]]>;
<![CDATA[Yane Devi Anna]]>
<![CDATA[ Jurnal Ekonomi & Keuangan Islam Volume 1 No. 1, Januari 2011 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Islam Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20885/jeki.vol1.iss1.art3
<![CDATA[This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is conÂducted at five registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.]]>
<![CDATA[Pengaruh Sanksi Perpajakan, Kesadaran, dan Kualitas Pelayan Pajak terhadap Penerimaan Pajak Bumi dan Bangun ]]>
<![CDATA[Mike Ayuni Lestari]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v6i4.1066
<![CDATA[Currently, taxes are the main source of government and state revenues that are used to finance government spending and national development. As one of the great potentials to support Regional Revenue, Land and Building Tax, will be the focus of this research. The formulation of the problems studied in this study are: (1) Does tax sanctions affect land and building tax revenues. (2) Does awareness of taxpayers affect land and building tax revenues. (3) Does the quality of service affect land and building tax revenue. (4) Do tax sanctions, taxpayer awareness and service quality have a simultaneous effect on land and building tax revenues. The purpose of this study is to analyze the effect of tax sanctions, taxpayer awareness and quality of tax services on land tax revenues and. The independent variables used are tax sanctions, taxpayer awareness and quality of tax services. The dependent variable used is Land and Building Tax receipts from taxpayers. The method used in this study is quantitative, namely the procedure of research methods based on the philosophy of positivism, used to examine certain populations or samples, data collection using research instruments, data analysis is quantitative/statistical, with the aim of testing predetermined hypotheses. The analysis method of this research uses multiple linear regression. The results of this study indicate that tax sanctions, taxpayer awareness and quality of tax services have a positive and significant effect simultaneously on land and building tax revenues.]]>
<![CDATA[Implementasi Akad Mudharabah pada Koperasi Syariah di Kota Bandung ]]>
<![CDATA[Muhammad Ali]]>;
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Suryana Suryana]]>;
<![CDATA[Ingrid Larasati Agustina]]>;
<![CDATA[Dudi Abdul Hadi]]>;
<![CDATA[Tria Apriliana]]>
<![CDATA[ Jurnal Mandala Pengabdian Masyarakat Vol. 4 No. 1 (2023): Jurnal Mandala Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Progran Studi Farmasi STIKES Mandala Waluya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35311/jmpm.v4i1.171
<![CDATA[Pengabian kepada masyarakat ini bertujuan untuk memberi pengetahuan pengurus tentang strategi kesejahteraan ekonomi anggota koperasi syariah dan cara mengimplementasikan Akad Mudharabah. Metode pelaksanaan dilakukan dalam tiga tahap, yaitu wawancara pada kegiatan survei, pelatihan dan pendampingan. Para pengurus koperasi syariah merasa mendapat pengetahuan langsung ke pokok permasalahan sehingga mampu mengimplementasikan akad mudharabah dan merumuskan strategi kesejahteraan anggota koperasi yang baik serta dapat memahami pedoman-pedoman yang berkaitan dengan operasional koperasi syariah, seperti pedoman pemilihan pengurus koperasi syariah, pedoman pembagian sisa hasil usaha (SHU) secara proposional, pedoman implementasi produk-produk syariah yang harus diimplementasikan pada koperasi syariah, dan pedoman pelaporan keuangan koperasi syariah sesuai dengan standar akuntansi yang berlaku.]]>
<![CDATA[Implementasi Akuntansi Keuangan pada Koperasi Syariah di Kota Bandung ]]>
<![CDATA[Muhammad Ali]]>;
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Suryana Suryana]]>;
<![CDATA[Ingrid Larasati Agustina]]>;
<![CDATA[Dudi Abdul Hadi Tria Apriliana]]>
<![CDATA[ Jurnal Mandala Pengabdian Masyarakat Vol. 4 No. 2 (2023): Jurnal Mandala Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Progran Studi Farmasi STIKES Mandala Waluya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35311/jmpm.v4i2.254
<![CDATA[Pusat Koperasi Masjid (PUSKOPMA) merupakan koperasi syariah tingkat sekunder yang anggotanya adalah koperasi-koperasi syariah berbasis masjid. PUSKOPMA ini dibentuk atas inisiasi dosen program studi S1 Akuntansi Universitas Widyatama. Sebagian koperasi syariah telah mencatat dan menyusun laporan keuangan secara manual dan sebagian lagi sudah memanfaatkan aplikasi. Namun demikian beberapa pengurus atau pengelola koperasi syariah kurang memahami bagaimana menyusun laporan keuangan sesuai dengan standar. Pengabdian kepada masyarakat ini bertujuan untuk memberi pengetahuan pengurus tentang penyusunan laporan keuangan yang sesuai standar dan cara mengimplementasikan akuntansi keuangan untuk koperasi syariah di Kota Bandung. Kegiatan ini dilaksanakan oleh salah satu kelompok dosen program studi S1 Akuntansi Universitas Widyatama bekerja sama dengan bidang Ekonomi MUI Kota Bandung dan pusat koperasi masjid (Puskopma). Metode pelaksanaan dilakukan dalam tiga tahap, yaitu wawancara pada kegiatan survei, pelatihan dan pendampingan. Para pengurus koperasi syariah merasa mendapat pengetahuan langsung ke pokok permasalahan sehingga mampu mengimplementasikan akuntansi keuangan dan menyusun laporan keuangan koperasi dengan baik.]]>
<![CDATA[PENDAMPINGAN TATA KELOLA ADMINISTRASI UNTUK RUMAH SINGGAH PEDULI (CABANG BANDUNG, JAWA BARAT) ]]>
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Rachmat Hidayat]]>;
<![CDATA[Dudi Abdul Hadi]]>;
<![CDATA[Lilis Maryanti]]>;
<![CDATA[Nadila Andriana]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46306/jabb.v5i1.960
<![CDATA[This PkM activity is carried out in the short, medium and long term. RSP management must be able to run operational administration properly. Although there are many types of shelters in Bandung, this PkM is specialized in the Bandung Branch of RSP, West Java. Administrative management for Rumah Singgah Peduli is introduced, discussed and applied how the proper techniques in this PkM. A MS.Excel helps in the process of running the administration until a simple financial report of RSP is expected to be able to classify receipts and expenses for each transaction that occurs. The intended object for this PkM is assumed to have less administrative knowledge. This service activity provides guidance and assistance for RSP in improving the information presented in the Non-Profit financial statements. This PkM program is focused on RSP and provides understanding so that it is able to make good records. It is hoped that the management and administration of RSP will have new knowledge related to administration in running their operations and be able to improve the quality of information presented and be professional]]>
<![CDATA[THE INFLUENCE OF KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAX COMPLIANCE ]]>
<![CDATA[Cathlin Amanda]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Bisnis, Ekonomi, dan Sains Vol. 3 No. 1 (2023): Jurnal Bisnis, Ekonomi, dan Sains ]]>
Publisher : <![CDATA[Univesitas Widyama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33197/bes.vol3.iss1.2023.1956
<![CDATA[The purpose of this research is to understand the overview of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in the city of Bandung. Additionally, it aims to determine the influence of knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in Bandung, both simultaneously and partially. The method used in this research is quantitative descriptive method. The population in this study consists of MSME taxpayers registered at the Tegallega Primary Tax Office in Bandung. The sampling technique used in this research is convenience sampling. The research findings indicate that taxpayer knowledge and tax sanctions influence the compliance of MSME taxpayers, while taxpayer awareness does not affect the compliance of MSME taxpayers]]>
<![CDATA[Pengaruh Sosialisasi Perpajakan dan Kesadaran Terhadap Kepatuhan Dalam Membayar Pajak Kendaraan Bermotor ]]>
<![CDATA[Saffira Dhea Cantika]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Bisnis, Ekonomi, dan Sains Vol. 3 No. 1 (2023): Jurnal Bisnis, Ekonomi, dan Sains ]]>
Publisher : <![CDATA[Univesitas Widyama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33197/bes.vol3.iss1.2023.1966
<![CDATA[Permasalahan di Indonesia dalam perpajakan adalah kurangnya kepatuhan wajib pajak itu sendiri. Kepatuhan wajib pajak merupakan faktor yang penting dalam merealisasikan pajak. Semakin tinggi kepatuhan wajib pajak, semakin meningkat juga penerimaan pajak dan sebaliknya menurut Direktorat Jendral Pajak (2013). Keberhasilan penerimaan pajak suatu negara bergantung pada upaya pemerintah dalam meningkatkan kepatuhan dan menekan manipulasi pajak (Purnamasari & Sudaryo, 2018). Penelitian ini bertujuan untuk mengetahui apakah sosalisasi perpajakan dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Kantor Samsat Kota Bandung II Kawaluyaan. Metode yang digunakan dalam penelitian ini adalah metode eksplanatori dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di Samsat Kota Bandung II Kawaluyaan. Jumlah sampel dalam penelitian ini sebanyak 75 responden. Pengambilan sampel dilakukan menggunakan metode Convinience Sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) versi 29.00. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor Samsat Kota Bandung II Kawaluyaan. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kenadaraan bermotor di Kantor Samsat Kota Bandung II Kawaluyaan. Sosialisasi perpajakan dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor Samsat Kota Bandung II Kawaluyaan.]]>
<![CDATA[Exports And Their Implications for The Position of Foreign Exchange Reserves in Indonesia 2005-2022 ]]>
<![CDATA[Muhammad Ali]]>;
<![CDATA[Ingrid Larasati Agustina]]>;
<![CDATA[Tria Apriliana]]>;
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Suryana Suryana]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55208/pa8p0d80
<![CDATA[The purpose of this study was to determine the effect of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves in Indonesia for the period 2005–2022. The discussion of this research relates to oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves. In this regard, the approach taken is theories related to the field. This research was conducted in Indonesia. This type of research is quantitative research. The data used in this study are secondary data of the time series type in the form of publications on oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves from 2005 to 2022 obtained from the Central Bureau of Statistics. The research method used in this study is the explanatory method. The data analysis technique in this study is descriptive analysis and multiple linear regression analysis. The results of this study partially show that there is no effect of oil and gas exports on the position of foreign exchange reserves, while non-oil and gas exports have an effect on the position of foreign exchange reserves. Simultaneously, it shows that there is an influence of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves.]]>
<![CDATA[The Influence of Moderation Leverage on The Relationship Between Profitability and Firm Value: Empirical Study of Firms listed on the IDX, 2019-2021 period ]]>
<![CDATA[Nuryaman Nuryaman]]>;
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55208/vee0ch46
<![CDATA[Capital market investors anticipate their investments will appreciate and progress in line with their investment objectives, specifically to enhance investor well-being. The investment value appreciates when the issuer's share price or firm value rises. Several variables can impact the value of a company, with profitability and leverage being two significant influences. Prior studies have presented empirical proof that a firm's profitability and leverage can impact its value. This study examines the moderating impact of leverage on the association between profitability and company value. The study utilized data from issuers listed on the Indonesia Stock Exchange from 2019 to 2021. At the time of this research, no existing studies examined the role of leverage as a moderating factor in the connection between profitability and company value. The data analysis revealed a strong positive correlation between profitability and firm valuation. High levels of leverage have a substantial detrimental impact on the value of a firm. The interaction variable of profitability and leverage has a negligible impact on the connection between profitability and firm value. The findings of this test indicate that leverage has a moderating effect that reduces the association between profitability and firm value. However, it is essential to note that leverage is not demonstrated to be a substantial moderating variable in this relationship.]]>
