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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jambura Accounting Review Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Akuntansi dan Teknologi Informasi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Robith Hudaya
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING Jumaidi, Lalu Takdir; Bambang, Bambang; Hudaya, Robith
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.58 KB) | DOI: 10.29303/jaa.v1i2.1

Abstract

The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Nely Anggraini; Herlina Pusparini; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.106

Abstract

This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN RESHUFFLE KABINET INDONESIA MAJU JILID I DAN II Made Aditya Budastra; Lukman Effendy; Robith Hudaya; I Ketut Budastra
Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i1.4792

Abstract

This study aims to see whether or not there is a market reaction when information about the Indonesian Maju Cabinet reshuffle volumes I and II is circulated in the Indonesian capital market. This study use event study methods. Data analysis was carried out through different tests. The sample used is financial sector in Indonesia Stock Exchange. The variables used to measure market reaction is average abnormal return (AAR) and average trading volume activity (ATVA). The results of this study found that there is no significant difference in AAR and ATVA between before and after the event, both in the Indonesia Maju Cabinet reshuffle event Volume I and Volume II, which indicates that the two events are not contain information that is sufficiently informative to influence the market.
MENAKAR BIAYA LINGKUNGAN AKIBAT AKTIVITAS PENDAKIAN WISATAWAN DI GUNUNG RINJANI Suryantara, Adhitya Bayu; Hudaya, Robith; Kartikasari, Nungki; Nabila, D. Tialurra Della
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3406

Abstract

Setiap tahun berton-ton sampah terbuang di Gunung Rinjani yang berasal dari aktivitas pendakian para wisatawan. Hal tersebut menyebabkan kerusakan baik secara fungsi maupun estetika pada Gunung Rinjani. Sehingga perlu untuk dikaji lebih jauh biaya lingkungan yang terjadi di Gunung rinjani akibat aktivitas para pendaki tersebut. Penelitian ini bertujuan untuk menghitung biaya lingkungan yang terjadi atas aktivitas pendakian Gunung Rinjani dengan menggabungngkan pendekatan biaya kualitas. Objek penelitian adalah Balai TNGR, Pemerhati lingkungan, dan Aktivis Lingkungan yang terlibat dalam kegiatan penanggulangan kerusakan lingkungan Gunung Rinjani. Penelitian ini merupakan penelitian metode campuran yang dilaksanakan selama 3 bulan mulai dari bulan Juli hingga bulan September. Berdasarkan hasil penelitian diketahui bahwa biaya lingkungan yang terjadi atas aktivitas pendakian di Gunung Rinjani sebesar Rp 673,000,000 untuk tahun 2019, Rp 416.136,000 unutk tahun 2020, dan Rp 899.346.000 unutk tahun 2021. Terlihat disetiap tahun terjadi kenaikan biaya yang dibebankan, hal ini karena adanya pembaruan sistem penanganan sampah di Gunung Rinjani oleh BTNGR. Sementara berdasarkan klasifikasi biaya lingkungan, pada biaya pencegahan terdapat biaya sosialisasi dan biaya iklan. Pada biaya deteksi terdapat biaya pack in dan pack out, pada biaya kegagalan internal terdapat biaya clean up dan daur ulang, serta pada biaya kegagalan eksternal terdapat biaya pengangkutan sampah, biaya buruh, dan biaya sosial.
A Akuntabilitas Fiskal Vs Akuntabilitas Sosial Pengelolaan Keuangan Desa Dwi, Baiq Rosyida; Suhaedi, Wirawan; Inapty, Biana Adha; Hudaya, Robith
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.305

Abstract

The aims of this study is to determine the level of application of fiscal accountability and social accountability of village financial management, and to compare the application of both. The research is a qualitative research with a phenomenological approach. Data was collected through interviews of informans are involving in village financial management and documentation of the Village Budget Realization Report (LRA). The results showed that the fiscal accountability was less quality. This is based on the behavior of village government financial report compilers who report dishonest and accurate spending. Meanwhile, social accountability, both supply and demand side, is determined by the attitudes, habits and views of village financial management officials. Quality of social accountability practices is similar with quality of fiscal accountability practices. However, taking into account the phenomena that occur, the degree of social accountability will determined by the quality of fiscal accountability. Keyword : Fiscal Accountability, Sosial Accountability
ANALISIS TEKNIKAL DAN PENGENALAN ANALISIS BANDARMOLOGI SAHAM BAGI TRADER PEMULA DI LOMBOK BARAT Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.805

Abstract

Pertumbuhan investor baru pasar modal Indonesia cukup signifikan. Perkembangannya didominasi oleh investor muda yang cenderung ke arah trading daripada investasi.  Godaan untuk jual beli saham sangat besar karena antusiasme yang tinggi dalam mencoba apliaksi yang disediakan oleh sekuritas. Para Trader pemula ini sebenarnya perlu mempelajari analisis teknikal dan bandarmologi sebagai dasar dalam tradingnya agar memiliki dasar yang kuat dalam membeli dan menjual. Pengabdian ini bertujuan untuk memberi pelatihan dan pengenalan analisis teknikal dan pengenalan analisis bandarmologi. Kedua analisis ini penting sebagai dasar menjual atau membeli saham di pasar modal Indonesia. Analisis ini cocok diterapkan di pasar modal Indonesia karena pasar modal Indonesia bukanlah pasar yang efisien dan transaksinya didominasi oleh para bandar. Pelatihan Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula di Lombok Barat berjalan lancar pada tanggal 29 Juli 2023 dan mendapat tanggapan yang antusias dari peserta. Dengan kegiatan pengabdian ini, peserta memperoleh tambahan pengetahuan tentang Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula dan diajarkan pula cara melakukan analisis teknikalnya dan pandangan dari sudut pandang bandarmologinya. Sebelum trading di pasar modal, sebaiknya pada Trader khususnya yang pemula belajar mengenai analisis teknikal dan bandarmologi agar mencapai tujuan memperoleh keuntungan dalam kegiatan tradingnya
OPTIMALISASI TARIF PELAYANAN KULIAH PROGRAM STUDI ORTHOPEDI MELALUI PERHITUNGAN UNIT COST Suhaedi, Wirawan; Tara, Nur Aida Arifah; Waskito, Iman; Hudaya, Robith; Rakhmawati, Intan
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1073

Abstract

Orthopedi merupakan spesialisasi kedokteran yang berfokus pada pengobatan dan terapi masalah tulang serta saraf dalam tulang, baik bedah, pengobatan, maupun pemulihan, hingga traumotologi. Universitas Mataram direncanakan membuka Program Studi Orthopedi di bawah Fakultas Kedokteran. Oleh karena itu, diperlukan pengabdian berupa pemberian materi dan diskusi sehubungan dengan penentuan biaya dengan full costing, dalam rangka penentuan Biaya Kuliah Tunggal (BKT) per mahasiswa dan Uang Kuliah Tunggal (UKT).  Pengabdian telah dilaksanakan di Rektorat Universitas Mataram, dan menghasilkan nilai Biaya Kuliah Tunggal (BKT) per mahasiswa. Analisa biaya dilakukan dengan pengelompokan biaya menjadi biaya langsung dan biaya tidak langsung, baik untuk kegiatan perkuliahan di kelas kegiatan laboratorium, praktikum, dan administrasi umum. Melalui kegiatan pengabdian ini, diharapkan dapat tercapai optimalisasi tarif pelayanan kuliah. Hasil pengabdian ini adalah perhitungan unit cost Biaya Kuliah Tunggal (BKT) mahasiswa Program Studi orthopedi.
Analysis of Financial Performance Before and During the Covid-19 Pandemic in Indonesia Diningrat, Athaya Sukma; Herlina Pusparini; Robith Hudaya
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 4 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1879

Abstract

This study aims to analyze whether or not there is a difference between financial performance before and during the covid-19 pandemic in Indonesian companies from 2019 to 2020. The financial ratios used are return on asset, current and debt to equity ratios. The population in this study are companies included in the go-public companies in the tourism, restaurant and hotel sub-sectors from 2019 to 2020. Sampling was carried out by the purposive sampling method. So we obtained 37 companies as a sample. The data analysis method used is the Wilcoxon signed rank test, previously carried out descriptive statistical tests and normality tests first. The data analysis showed significant differences between return on asset, current ratio, and debt to equity ratio before and during the covid-19 pandemic.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
Determinan Risiko Likuiditas pada Sektor Perbankan di Indonesia Septiana, Tisna; Hudaya, Robith
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 1 (2024): Februari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i1.2073

Abstract

Pengelolaan risiko likuiditas merupakan tugas yang sangat krusial terutama dalam sektor perbankan. Untuk menghindari risiko likuiditas perbankan dibutuhkan perencanaan yang seimbang antara likuiditas dan profitabilitas. Penelitian ini bertujuan untuk menganalisis determinan risiko likuiditas perbankan di Indonesia. Variabel yang digunakan sebagai determinan risiko likuiditas yakni capital adequacy ratio, basel, return on assets, leverage, dan ukuran bank. Model yang digunakan yaitu common effect, fixed effect, dan random effect. Sampel yang digunakan pada penelitian ini yakni sebanyak 25 bank di Indonesia pada periode tahun 2019 hingga 2022. Hasil penelitian ini menunjukkan bahwa capital adequacy ratio dan leverage menunjukkan hasil negatif terhadap risiko likuiditas dan konsisten pada ketiga model. Untuk variabel basel dan ukuran bank masih menunjukkan hasil yang berbeda pada masing-masing model. Dari hasil penelitian ini menunjukkan bahwa capital adequacy ratio dan leverage memiliki pengaruh yang signifikan terhadap risiko likuiditas perbankan. Sedangkan, capital adequacy ratio, basel, return on assets, dan ukuran bank memiliki pengaruh yang tidak signifikan terhadap risiko likuiditas perbankan. Oleh karena itu, pembuat kebijakan dan pimpinan bank perlu mempertimbangkan karakteristik bank ketika mengelola risiko likuiditas, seperti capital adequacy ratio dan leverage.
Co-Authors Adrianda Anwar Agustiningsih, Wulandari Akram, Akram Al-Kautsar, Ziyad Anwar, Adrianda Astuti , Widia Ayudia Sokarina Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Cahya, Susi Retna Cahyaningtias, Susi Retna Citra, Baiq Sonia Diningrat, Athaya Sukma Dwi, Baiq Rosyida Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Eni Indriani Fadhilah, Faiz Hanani, Tri Hariatun, Baiq Luluk Herlina Pusparini Husnaini, Wahidatul I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Ketut Budastra Iman Waskito Jumaidi, Lalu Takdir Karim, Nina Karina Kartikasari, Nungki Khasanah, Aniatul Luh Putu Lusi Setyandarini Surya Lukman Effendy Lukman Effendy, Lukman Made Aditya Budastra Nabila, D. Tialurra Della Nely Anggraini Ni Made Ayu Dwijayanti Nispatussolihah Nungki Kartikasari Nurfitasari Paradisa Sukma Paranata, Adika Priaini, Jyanneta Rahayu, Nila Rahmatulloh, Villa Susanti Rahnaen, Feryadi Rakhmawati, Intan Ramdani, Hendi Rani, Baiq Mahesa Rizki, Novia Rohmani, Abid Safitri, Riska Meliana Sari, Putu Julia Indah Savita Putri, Ayudia Davina Septiana, Tisna Suhaedi, Wirawan Suryantara, Adhitya Bayu Tara, Nur aida Arifah Tiara Kusuma Dewi Utami Putri, Yola Farista Wardiningsih, Reny Widyastuti Widyastuti Yeldy Dwi Genadi Yusli Mariadi YUSLI MARIADI