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All Journal JAM Nagari Law Review Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Ensiklopedia Social Review Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Hukum dan Peradilan Ensiklopedia Research and Community Service Review ABIS: Accounting and Business Information Systems Journal Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi dan Governance Andalas Buletin Dharmas Andalas
Mazelfi, Ihsani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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Analisis Financial Distress pada Perusahaan Industri Department Store yang Terdaftar di Bursa Efek Indonesia Sebelum, Selama, dan Setelah Pandemi Covid-19 Cahyadi, Arief; Mazelfi, Ihsani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2312

Abstract

This study aims to determine the financial condition of department store companies and assess whether there are department store companies that have the potential to experience financial distress. This research is a type of descriptive quantitative research. The research sample was carried out by purposive sampling technique with the final number of samples, namely 3 department store industry companies listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 pandemic with companies coded E73 based on the IDX Industrial Classification (IDX-IC. The research data used is secondary data sourced from the company's annual financial statements collected through access to the IDX's official website (www.idx.co.id) and the company's official website. The research data processing was carried out by applying data analysis techniques using the Altman Z-Score Modified analysis method. The novelty of this research is found in the department store industry and there are 3 research time periods. Conclusion based on the results of this research show that the financial condition of companies is different, namely financial distress, healthy (safe), and gray (gray). There is 1 company that has the potential to experience financial distress in 2020, namely PT Matahari Department Store, and 1 company that is included in the gray zone, namely PT Matahari Department Store in 2023. Based on the findings from the research, the implication is that companies whose financial condition has declined to be able to consider actions, especially from the results of the analysis of the values that form the Z Altman Z-Score to maintain their financial stability. So that the company can avoid financial distress that causes bankruptcy in the future.
PERHITUNGAN PAJAK PPH BADAN DAN PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM TOKO KOPI X Putri, Zsazsabila Natalia; Anisa, Hilda Try; Andrian, Willy; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2713

Abstract

This study aims to apply tax regulations in order to fulfill the obligations of Corporate Income Tax (PPh) and Value Added Tax (VAT) for UMKM. The calculation in this study is carried out in accordance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations with a rate for Corporate Income Tax of 22% and for VAT of 11%. Data collection is done through interviews, observation, and document analysis. The results of this study are to help UMKM in terms of taxation so that UMKM can fulfill their obligations as taxpayers and the sustainability of UMKM in the future. Keywords: Corporate Income Tax, Value Added Tax, UMKM
Pembuatan Aplikasi Pencatatan Penjualan dan Pembelian pada UMKM 45 Cake n Donat dengan Microsoft Access Komalasari, Sanda Patrisia; Mazelfi, Ihsani; Isra, Luthfia Azizah; Aulia, Najla Shabrina; Ramadhani, Zazqia; Dzaky, Ammar; Agustin, Harfiona; Masri, Rahman Syarif; Wendari, Tio Putra
Buletin Dharmas Andalas Vol. 1 No. 1 (2024): Buletin Dharmas Andalas
Publisher : Departemen Budidaya Tanaman Perkebunan, Fakultas Pertanian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bda.v1i1.4

Abstract

UMKM 4S Cake n Donat adalah usaha kecil yang berfokus pada produksi kue dan donat berkualitas tinggi. Untuk meningkatkan efisiensi operasional dan akurasi pencatatan transaksi, sebuah aplikasi pencatatan penjualan dan pembelian dikembangkan menggunakan Microsoft Access. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi tantangan yang dihadapi "4S Cake n Donat" dalam mengelola inventaris dan melacak penjualan serta pembelian. Metodologi yang digunakan melibatkan perancangan dan pengembangan aplikasi database. Proses ini mencakup pembuatan tabel, penetapan relasi, perancangan formulir, pembuatan query, dan pembuatan laporan untuk memastikan manajemen data yang komprehensif dan ramah pengguna. Aplikasi tersebut diuji dan diterapkan, dengan pelatihan staf yang disediakan untuk memastikan penggunaan yang efektif. Aplikasi ini memungkinkan pelacakan penjualan dan pembelian dengan cepat dan mengurangi kesalahan. Dengan aplikasi ini diharapkan UMKM akan mengalami peningkatan efisiensi dalam pemrosesan pesanan dan layanan pelanggan. Inisiatif pengembangan aplikasi ini menunjukkan potensi teknologi dalam meningkatkan proses bisnis dan mendukung usaha kecil dalam mencapai kinerja yang lebih baik.
Pengaruh Islamic Corporate Governance (ICG) dan Risk Taking Terhadap Tax Avoidance Riduwan, Muhammad Fazar; Luthan, Luciana; Mazelfi, Ihsani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.90

Abstract

The purpose of this study is to determine and analyze the effect of Islamic Corporate Governance and risk taking on Tax Avoidance. The researcher took a case study on Islamic commercial banks in Indonesia in 2015-2019. The research sample amounted to 70 consisting of 14 Islamic Commercial Banks. The method used was purposive sampling. The data analysis method used multiple linear regression analysis tools. The Islamic Corporate Governance variable is determined by institutional ownership, audit committee and the number of sharia supervisory boards. The results of this study indicate that institutional ownership has a negative effect on tax avoidance, the audit committee has no effect on tax avoidance, the Sharia Supervisory Board has no effect on tax avoidance, risk taking has a significant effect on tax avoidance.
SYSTEMATIC LITERATURE REVIEW (SLR): EXPLORASI PEMBAYARAN DIGITAL DI INDONESIA Mazelfi, Ihsani; Luthan, Luciana; Ramadhan, Zacky Marsa
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 1 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3337

Abstract

Digital payment systems in Indonesia have experienced rapid growth, driven by advancements in financial technology and supportive government policies. This study employs a Systematic Literature Review (SLR) approach to identify and synthesize key findings from existing research on digital payments in the Indonesian context. The review focuses on adoption trends, implementation challenges, and socio-economic impacts of digital payment platforms. The analysis reveals that factors such as digital literacy, user trust, regulatory frameworks, and technological infrastructure play critical roles in shaping the success of digital payment systems. This study contributes to future research by highlighting existing gaps, including the lack of longitudinal studies, limited exploration of user behavior in remote areas, and the need for multidisciplinary approaches to better understand the dynamics of the digital payment ecosystem. The findings are expected to serve as a foundation for researchers, policymakers, and industry stakeholders in designing more inclusive and sustainable digital payment strategies.Keywords: Digital Payment, Financial Technology (FinTech), Systematic Literature Review (SLR).
JURIDICAL PROBLEMS ON COOPERATIVE BANK REGULATIONS ON INDONESIA'S ECONOMIC GOALS Almaududi, Almaududi; Mazelfi, Ihsani
Jurnal Hukum dan Peradilan Vol 11 No 3 (2022)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.11.3.2022.437-452

Abstract

This paper is concerned with the juridical problems on cooperative banks’ regulations on Indonesia’s goals stated in the 1945 Constitution Republic of Indonesia. The problems arise due to the absence of commercial banks in the form of cooperative banks. Furthermore, Indonesia has a minimum number of cooperative rural banks (BPR Co). Currently, OJK registered only 19 BPR Co out of 1545 BPRs (0.01%). The study aims to examine the juridical problems of cooperative bank regulation in Indonesia’s goals as stated in the 1945 Constitution. It is normative research, analyzed qualitatively and presented in a descriptive. The study reveals that the Government and the Financial Services Authority (OJK) have no intention of further regulating the legal form of Cooperative Banks. We can see it from the non-accommodation of Cooperative Banks in Law on Syariah Banking. In addition, we could also see it from the absence of regulation on Cooperatives Commercial Bank in OJK Regulation. Therefore, it is not surprising that no commercial banks in Indonesia are in the legal form of cooperative. 
STRATEGI PENGELOLAAN KEUANGAN, PENINGKATAN KONSISTENSI PRODUKSI, DAN BRANDING DIGITAL DALAM MENINGKATKAN PENJUALAN KERUPUK KAMANG Mazelfi, Ihsani; Ramadhani, Ratih; Adisti, Adila; Saputra, Dendi Adi; Wellyalina, Wellyalina
Ensiklopedia Research and Community Service Review Vol 5, No 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v5i1.3444

Abstract

This community service program aims to address three main issues faced by the partner: production, marketing, and managerial aspects. In production, problems include poor water quality, inconsistent production, product durability in packaging, and the absence of microbiological testing. Good water quality and stable supply are essential for maintaining product quality and production efficiency. In marketing, the challenges involve unprofessional packaging, limited understanding of digital marketing, and low brand awareness. Professional packaging and digital marketing strategies can enhance product value and branding. In financial management, issues include unsystematic bookkeeping, suboptimal pricing strategies, limited understanding of cost of goods sold (COGS), lack of PIRT certification, and unregistered brand intellectual property. Proper financial recording and COGS knowledge are crucial for cash flow control and accurate pricing. The program aims to improve financial management efficiency, ensure consistent production quality, and enhance branding and digital marketing. Expected outputs include a nationally accredited journal article, intellectual property registration, media publication, and promotional video.Keywords: MSMEs; Digital Marketing; SIAPIK; Water Filter; Brand Awareness
Analisis Penerapan Prinsip Materialitas Standar GRI pada Penyusunan Laporan Keberlanjutan : Studi pada Perusahaan yang Mendapatkan Peringkat Dalam Ajang Asia Sustainability Reporting Rating (ASRRAT) 2020 Mazelfi, Ihsani
Jurnal Akuntansi dan Governance Andalas Vol. 4 No. 1 (2021): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip materialitas dalam penyusunan laporan keberlanjutan menggunakan Standar GRI. Populasi dalam penelitian ini adalah laporan untuk perusahaan yang mendapat peringkat dalam ajang Asia Sustainability Reporting Rating (ASRRAT) 2020. Pengumpulan data dengan mengakses website resmi perusahaan yang mendapatkan rating. Studi ini menggunakan kerangka pedoman pelaporan keberlanjutan Standar GRI. Hasil identifikasi menunjukkan bahwa perusahaan yang dinilai pada tahun 2020 mengungkapkan lebih banyak aspek yang dianggap material dibandingkan tahun sebelumnya. Hasil ini menunjukkan bahwa perusahaan menambahkan lebih banyak topik material ke laporan keberlanjutannya dari tahun ke tahun.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN DIVERSITAS GENDER DEWAN DIREKSI SEBAGAI MODERASI Nita, Salsabila Putri; Mazelfi, Ihsani
Jurnal Akuntansi dan Governance Andalas Vol. 5 No. 1 (2024): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.76

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja ESG dan ukuran perusahaan terhadap kinerja keuangan perusahaan dan peran diversitas gender dewan direksi dalam memperkuat pengaruh tersebut. Penelitian ini dilakukan dengan metode kuantitatif dengan menggunakan teknik purposive sampling dalam mengumpulkan sampel. Sampel yang digunakan sebanyak 103 observasi yang terdiri dari perusahaan yang terdaftar secara konsisten di Bursa Efek Indonesia selama tahun 2020-2022. Data yang digunakan diproses menggunakan software SPSS 26. Metode analisis yang digunakan yaitu metode asumsi klasik dan MRA. Hasil studi ini menunjukkan bahwa kinerja ESG dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan keuangan perusahaan. Lalu, diversitas gender dewan direksi tidak dapat memperkuat pengaruh kinerja ESG terhadap kinerja keuangan perusahaan, namun dapat memperlemah pengaruh ukuran terhadap kinerja keuangan perusahaan. Temuan ini mengimplikasikan bahwa pentingnya diversitas gender dalam pengambilan keputusan strategis, penelitian ini memberikan kontribusi kepada perusahaan untuk dapat meningkatkan kinerja keuangan mereka secara aktif memperhatikan dan mengelola diversitas gender dalam dewan direksi.
Co-Authors Adisti, Adila Agustin, Harfiona Ali Nursal Almaududi Almaududi Almaududi Almaududi Almaududi, Almaududi Ammar Dzaky Andrian, Willy Anisa, Hilda Try Arief Cahyadi Asniati Bahari Aulia, Najla Shabrina Dzaky, Ammar Elvira Luthan Fauzan Misra Harfiona Agustin Ilmainir, Ilmainir Isra, Luthfia Azizah Jonhar Jonhar Luciana Luthan Luthan, Luciana Luthfia Azizah Isra Marjani, Usi Masri, Rahman Syarif Najla Shabrina Aulia Nita, Salsabila Putri Putri, Zsazsabila Natalia Rahman Syarif Masri Rahmat Kurniawan Ramadhan, Zacky Marsa Ramadhani, Ratih Ramadhani, Zazqia Riduwan, Muhammad Fazar Riza Reni Yanti Salsabila Putri Nita Sanda Patrisia Komalasari Saputra, Dendi Adi Silitonga, Asnat T. Silmi Silmi Sukma, Diah Ayu Permata Sutan, Naufal Tio Putra Wendari Warnida Warnida Wellyalina, Wellyalina Yurniwati Yurniwati Zazqia Ramadhani