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All Journal Majalah Kedokteran Bandung Jurnal Hortikultura Jurnal Sumberdaya Lahan Physics Student Journal Prosiding SNATIF Abjadia, International Journal of Education Jurnal Ilmiah Ekonomi Islam Journal Of Vocational Health Studies Journal of Islamic Monetary Economics and Finance JASIEK (Jurnal Aplikasi Sains, Informasi, Elektronika dan Komputer) Jurnal Penelitian Transportasi Laut JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Pajak dan Keuangan Negara (PKN) JURNAL LENTERA AKUNTANSI Innovative: Journal Of Social Science Research JURNAL ABDIMAS PLJ Jurnal Hukum Bisnis JTTT Qawanin Jurnal Ilmu Hukum
Achmad Hidayat
Universitas Islam Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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PENINGKATAN KAPASITAS UMKM DALAM MENENTUKAN HARGA JUAL PRODUK MELALUI PENDAMPINGAN MANAJEMEN KEUANGAN PADA UMKM DESA WARNASARI, KABUPATEN BANDUNG Dewanti, Yopy Ratna; Suryadi, Dedy; Bahri, Saepul; Solihin, Asep; Hidayat, Achmad
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1622

Abstract

Management is an activity in the form of planning, organizing, directing and controlling as well as decision making to maximize profits. Determining the correct product cost of a product will be able to reduce uncertainly in determining the selling price. Many UMKM actors, especially in Warnasari Village, Bandung Regency with abudant potential, manage their businesses without having basic knowledge and skills regarding good business management and financial management. This activity aims toprovide understanding and knowledge to UMKM actors about the importance of good financial management and to evaluate the determination of product cost for UMKM actors using methods in the form of socialization and training as well as discussions with UMKM actors.
PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PT. VP INTERNATIONAL LOGISTICS INDONESIA Hidayat, Achmad; Hidayat, Naufal; Pranita, Fera Lufhidarani
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1673

Abstract

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. VP International Logistics Indonesia. VAT is an indirect tax on the consumption of Taxable Goods and/or Taxable Services within the customs area, as regulated in Law Number 8 of 1983, most recently amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The method used was descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies conducted during the March 2025 tax period. The results of the study indicate that the company has fulfilled its tax obligations in accordance with applicable regulations. This process includes issuing tax invoices with the appropriate object code, calculating VAT based on the replacement value or effective rate, making payments through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax application, and maintaining accounting records according to standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian taxation system and complies with the provisions of PER-14/PJ/2022 and PMK No. 58/PMK.03/2022. Therefore, the company has implemented tax administration in an orderly and accountable manner.
Praktik Arisan Uang di Desa Lagan Tengah Kecamatan Geragai Dalam Perspektif Islam Hidayatun, Riris; Musthofa, M. Arif; Kadarsih, Sri; Devi, Erwina Kartika; Hidayat, Achmad
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20611

Abstract

Penelitian ini mengkaji pelaksanaan arisan uang di kecamatan geragai, serta mengkaji dengan prinsip-prinsip muamalah dalam Islam. Arisan uang merupakan kegiatan ekonomi yang dilakukan masyarakat, Khususnya ibu-ibu rumah tangga. Dengan tujuan menabung, mempererat silaturahmi, dan saling tolong menolong. Penulis menggunakan metode penelitian lapangan (Field Research) dengan pendekatan deskriptif kualitatif. Untuk memahami lebih dalam permasalahan ini sumber data berasal dari pihak-pihak yang terlibat langsung dalam arisan uang, baik pengelola maupun peserta, serta literatur yang relevan dengan topik yang teliti. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi setelah data terkumpul, penulis melakukan analisis kualitatif untuk mengindentifikasi faktor-faktor yang menyebabkan masalah dalam pelaksanaan arisan ini. Hasil penelitian ini menunjukkan bahwa dari sudut prespektif islam pelaksanaan arisan uang di kecamatan geragai pada dasarnya tidak melanggar prinsip Islam selama tidak adanya unsur Riba, gharar, penipuan ataupun paksaan. Namun, ada potensi pelanggaran seperti anggota yang berhenti setelah menerima arisan, atau bahkan tidak membayar iyuran tepat waktu
PENANGANAN PELANGGARAN TINDAK PIDANA POLITIK UANG OLEH SENTRA PENEGAKAN HUKUM TERPADU DI KABUPATEN BULUKUMBA Hidayat, Achmad; Thalib, Hambali; Hambali, Azwad Rachmat
Qawanin Jurnal Ilmu Hukum Vol. 4 No. 1 (2023): Maret - Agustus 2023
Publisher : Program Studi Ilmu Hukum, Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/qawaninjih.v4i1.438

Abstract

Abstract: This study aims to determine the application of the handling of money politics in Bulukumba Regency, which was carried out by the participants of regional head candidates, voters and campaign teams in the regional head elections in Bulukumba Regency. This research was carried out in Bulukumba district by selecting the agency related to this case, namely the Bulukumba Regency General Election Supervisory Agency.The data collection method used is the interview method and the study of documentation then the data obtained were analyzed descriptively qualitatively so as to reveal the expected results and conclusions on the problem. The results of this study indicate that: The implementation of handling violations of money politics by the Integrated Law Enforcement Center (GAKKUMDU) of Bulukumba Regency in the 2020 regional head election has been carried out with the provisions of the flow of handling election violations based on PERBAWASLU No. 8 of 2020 and there are 11 cases of alleged criminal acts of money politics, 1 case which was forwarded to the District Court. Bulukumba, 10 cases were discontinuedbecause they did not meet the alleged elements. Factors influencing the Integrated Law Enforcement Center in dealing with money politics at the General Elections Supervisory Agency of Bulukumba Regency. There are 3 main problems, namely legal substance, legal structure, and legal culture.The recommendation of this research: it is hoped that the candidates for regional heads, campaign teams, voters, and general election organizers will continue to run democratic parties honestly and fairly. Abstrak: Penelitian ini bertujuan untuk mengetahui penerapanpenanganan tindak pidana politik uang di Kabupaten Bulukumba, yang dilakukan oleh para peserta calon kepala daerah, pemilih dan tim kampanye pada pemilihan kepala daerah di Kabupaten Bulukumba. Pelaksanaan penelitian di kabupaten Bulukumba dengan memilih instansi yang terkait dengan perkara ini yakni di Badan Pengawas PemilihanUmum. Metode penelitian Hukum empiris yang digunakan adalah metode wawancara dan studi dokumentasi kemudian data yang diperoleh dianalisis secara deskriptif kualitatif sehingga mengungkapkan hasil yang diharapkan dan kesimpulan. Hasil penelitian penelitian ini menunjukkanbahwa: Pelaksanaan penanganan pelanggaran tindak pidana politik uang oleh Sentra Penegakan Hukum Terpadu (GAKKUMDU) Kabupaten Bulukumba pada pemilihan kepala daerah pada tahun 2020 telah terlaksana dengan ketentuan alur penanganan pelanggaran pemilihan berdasarkan PERBAWASLU No. 8 Tahun 2020 dan terdapat 11 kasus dugaan tindak pidana politik uang 1 kasus yang diteruskan ke pengadilan negeri Kab. Bulukumba, 10 kasus hentikan karena tidak memenuhi unsur yang disangkakan. Faktor-faktor yang mempengaruhi Sentra Penegakan Hukum Terpadu dalam menangani tindak pidana politik uang di Badan Pengawas Pemilihan Umum Kabupaten Bulukumba. Terdapat 3 pokokmasalah yakni substansi hukum, struktur hukum, budaya hukum. Rekomendasi penelitian ini: diharapkan para calon kepala daerah, tim kampanye, pemilih, dan penyelenggara pemilihan umum untuk tetap menjalankan pesta demokrasi secara jujur dan adil.
Indeks Saham Syariah Indonesia: Pengaruh Faktor Makro Ekonomi Di Masa Pendemi Dan Pasca Pendemi Hidayat, Achmad; Mubyarto, Novi; Ritonga, Ahmad Husein; Sunarti, Zeni
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10826

Abstract

This research is presented based on an event where the Indonesian Stock Exchange (IDX) recorded an ISSI increase of 13.9% from March 2 2020 to March 31 2021 in line with an increase in the Islamic stock market index. This strengthening actually occurred at a time when Indonesia's macroeconomic conditions experienced a contraction during the Covid-19 pandemic. According to Martalena and Maya Melinda there are at least five economic factors that can influence stock price movements, namely inflation, government policies regarding fuel prices, national income per capita, currency exchange rates, interest rates. So based on this theory, researchers took three factors that influence stock price movements in the Indonesian Sharia Stock Index in 2020-2022, namely Interest Rates, Rupiah Exchange Rate and Inflation. This study uses a descriptive quantitative approach with multiple linear regression analysis.. The results of this study found that Interest Rates and Rupiah Exchange Rates had a significant negative effect on ISSI while Inflation had a significant positive effect. where if inflation strengthens, ISSI will also increase based on the period mentioned. The level of explanation of the independent variable on the dependent variable is 69.1% where 30.1% is influenced by other variables.
PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN AKUNTANSI PAJAK PERTAMBAHAN NILAI MASA MARET 2025 PADA PT. NCL INTER LOGISTIK INDONESIA Hidayat, Achmad; Enggun Gunawan; Ahmad Dihyan Firza
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2111

Abstract

Calculation, payment, reporting, and recording of Value Added Tax (VAT) at PT. NCL Inter Logistik Indonesia. VAT is an indirect tax on the consumption of Taxable Goods and/or Taxable Services within the customs area, as regulated in Law Number 8 of 1983, most recently amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The method used was descriptive qualitative, with data collection techniques consisting of observation, interviews, and documentation studies conducted during the March 2025 tax period. The results indicate that the company has fulfilled its tax obligations in accordance with applicable regulations. This process includes issuing tax invoices with the appropriate object code, calculating VAT based on the replacement value or effective rate, payment through the Billing System menu integrated with e-Billing, reporting Periodic Tax Returns through the Coretax website, and maintaining accounting records in accordance with standards. This implementation reflects compliance with the self-assessment system adopted in the Indonesian tax system and complies with the provisions of Regulation (PER)-14/PJ/2022 and Regulation (PMK) No. 58/PMK.03/2022. Thus, the company has implemented tax administration in an orderly and accountable manner.
The Influence of Teacher Creativity, Social Interaction, and Learning Independence on the Learning Motivation Hidayat, Achmad; Ni’matullah, Onik Farida; Sari, Yuli Ifana
Abjadia : International Journal of Education Vol 11, No 1 (2026): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v11i1.40587

Abstract

This research is motivated by the importance of teacher creativity, a conducive social environment, and learning independence as the main factors in shaping student learning motivation. The purpose of the study was to analyze the influence of teacher creativity, social interaction, and learning independence on the learning motivation of grade XI students in social studies at SMAN 2 Pamekasan. The study used a quantitative approach with an associative method. The sample consisted of 65 students selected using a total sampling technique. Data were obtained through a questionnaire that had been tested for validity and reliability, then analyzed using multiple linear regression with the help of SPSS version 22. The results showed that simultaneously the three variables had a significant effect on learning motivation with a contribution of 81.2%. Partially, learning independence provided the most dominant influence of 57.4%, while teacher creativity contributed 24.8% and social interaction 15.6%. These findings emphasize the importance of learning independence, teacher creativity, and social interaction in improving student learning motivation.
Co-Authors . HIKMATULLAH . SUKARMAN Ahmad Dihyan Firza Ahmad Husein Ritonga Anny Mulyani ANNY MULYANY Arief Rahman Arif Faizin Bethy S. Hernowo Chomsin S. Widodo Dedy Suryadi Dewanti, Yopy Ratna Dewi Iryani EGA RULY PURNAMA, EGA RULY Enggun Gunawan Erwina Kartika Devi Etty Sumiati Firdy Yuana Hambali, Azwad Rachmat Hidayat, Naufal Hidayatun, Riris Kadarsih, Sri Kahdar Wiradisastra M. Arif Musthofa M. Basysyar, Fadhil Mayseptyana, Annik Mubyarto, Novi Nainggolan, Yoko Agustwen Shinta Uli Nikardi Gunadi Nining Rahaningsih Ni’matullah, Onik Farida Nono Sutrisno Pamutra, Gilang Rizki Rachman Suherman Raharjo, Indarno Sugeng Risalatul Latifah Rochyana, Mochamad Furqon Rosyid, Muhammad Saepul Bahri Salina Kassim Setiawan, Puguh Aji Hari Solihin, Asep Sugiawiharja, Egi Sunarti, Zeni Thalib, Hambali Tri Hanggono Achmad Varayesi, Fidya Wahyudi Budi Pramono, Wahyudi Budi Warindi D Wibi, Prasetyo Witono Adiyoga Yuli Ifana Sari, Yuli Ifana