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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Samudra Ekonomi dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Innovative: Journal Of Social Science Research
Dimaz Ramananda
Akuntansi, Universitas Internasional Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN PROFITABILITAS, LEVERAGE, DAN SIZE PERUSAHAAN (PERBANDINGAN ANTARA PERUSAHAAN PERBANKAN DI INDONESIA DAN THAILAND Dimaz Ramananda; Yeterina Widi Nugrahanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size
Dampak Covid-19 Terhadap Pendapatan Pedagang Kecil Bidang Kuliner Di Cikarang Utara, Kab. Bekasi pada Era New Normal Kristi Indriyani; Jonathan Lampatar Siregar; Dimaz Ramananda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.316 KB) | DOI: 10.31959/jm.v12i1.1373

Abstract

Small traders are one of the informal sectors that are an alternative for those who do not have special rules that require them to work. This study aims to determine and also to analyze the income of small traders, especially in the culinary field during the New Normal period located in Karangasih Village, North Cikarang District, Bekasi Regency. The research method used is using a qualitative method with a descriptive analysis approach. The data collection tools used interviews and observations. There are as many as 35 population samples taken in this study, namely from small traders in the culinary field in Sugih Waras Village as many as 35 people. Based on the analysis and discussion of the results of interviews with informants regarding the impact of the New Normal Era on the income of small traders in the culinary field. So it can be concluded that the New Normal Era has a positive impact, increasing the income of small traders, especially in the culinary field. It is proven by all the research populations experiencing an increase in income from the pandemic era to the new normal era.
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71 Elda Victorya Sinaga; Dimaz Ramananda; Supatmi S
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5547

Abstract

PSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.
Integrating Perceived University Support and Theory of Planned Behavior in Determining Entrepreneurship Intention among Student Siregar, Jonathan Lampatar; Siregar, Veronika Angel; Rahmiati, Filda; Daniela, Lerissa; Ramananda, Dimaz
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.10943

Abstract

Based on the Theory of Planned Behavior, this study investigates how perceived university support influences entrepreneurship intention through the mediating variables of attitude, subjective norms, and perceived behavioral control. Using a quantitative approach with 188 Generation Z student respondents from Jakarta, data was collected via online questionnaires and analyzed with SEM using SmartPLS 4. The results show that perceived university support significantly affects attitude toward behavior, subjective norms, and perceived behavior control. However, its impact on entrepreneurship intention is only significant when mediated by attitude and perceived behavioral control, while subjective norms show no significant indirect effect.
Penentuan Metode Transfer Pricing dan Analisis Kesebandingan Sebagai Peniliaian Kewajaran dan Kelaziman Usaha (Arm’s Length Principle) (Studi Kasus Konsultan PT CIA) Elias, Stefanus; Ramananda, Dimaz
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.v5i4.19257

Abstract

Transfer pricing is part of tax and business activities, and its purpose is to ascertain whether the prices used in inter-company transactions with special relationships are based on the principles of reasonableness and business prevalence. As part of taxpayers' compliance with PMK-172 regulations, taxpayers often utilize the services of consultants or third parties. The purpose of this study is to determine PT CIA's basis for conducting comparability analysis and transfer pricing methods. This research is a qualitative case study and uses observation, interviews, and document review to collect data. Based on the results of interviews, comparative analysis, and observations, PT CIA has conducted a comparability analysis and determined the transfer pricing method referring to and in accordance with the OECD Transfer Pricing Guidelines, PER-32/PJ/2011, PER-22/PJ/2013, SE-50/PJ/2013, PMK-213/PMK.03/2016, and PMK-172/2023.
ANALISIS PEMAHAMAN DAN HARAPAN WAJIB PAJAK ORANG PRIBADI UMKM Ponggalo, Rassidaud Tito; Ramananda, Dimaz; Damayanti, Theresia Woro
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6627

Abstract

This research aims to demonstrate the understanding and expectations of Micro, Small, and Medium Enterprises (MSMEs) individual taxpayers regarding the implementation of Law No. 7 of 2021 concerning Non-Taxable Income (PTKP). This study is a qualitative descriptive case study conducted using a questionnaire method. The research sample consists of MSME owners in Bekasi Regency who have active Taxpayer Identification Numbers (NPWP) and have been operating for the past three years to ensure informants are aware of changes in MSME tax regulations. The researcher used data such as age, gender, highest education level, and years of business operation for analysis. The research results indicate that the understanding and expectations of individual MSME taxpayers regarding the implementation of Law No. 7 of 2021 concerning PTKP are generally quite good. Factors such as age, highest education level, and years of business operation have an influence on the level of understanding of MSME taxpayers.
Co-Authors Daniela, Lerissa Elda Victorya Sinaga Elias, Stefanus Filda Rahmiati Jonathan Lampatar Siregar Kristi Indriyani Ponggalo, Rassidaud Tito Siregar, Jonathan Lampatar Siregar, Veronika Angel Supatmi Theresia Woro Damayanti Yeterina Widi Nugrahanti