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All Journal Jurnal Dedikasi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Cendekia : Jurnal Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Abdi Insani Abdimasku : Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Prosiding Conference on Research and Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Journal of Economy, Accounting and Management Science (JEAMS) Pareto : Jurnal Riset Manajemen dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Accounting Studies and Tax Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital CITACONOMIA : Economic and Business Studies Jurnal Publikasi Ekonomi dan Akuntansi
Muhammad Alfa Niam
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Sosialisasi Manajemen Keuangan Pengolahan Daging dan Telur Burung Puyuh Winahyu, Nastiti; Niam, Muhammad Alfa; Mahmudah, Siti; Fatmawati, Erlin Widya
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2024): JANUARI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i1.1785

Abstract

Kegiatan pengabdian ini memiliki tujuan yaitu untuk memberikan pelatihan serta ilmu kepada peserta mengenai manajemen keuangan produk olahan daging dan telur puyuh. Fokus pengabdian yaitu peserta bisa memahami dan menghitung keuntungan dari produk olahan dalam bentuk puyuh ungkep dan ekado. Pelaksanaan kegiatan dilakukan di laboratorium Peternakan Fakultas Pertanian Uniska-Kediri dengan melibatkan peserta dari Pondok Lansia NU An-Nuur dan Pondok Pesantren Darussalam Kota Kediri serta beberapa fasilitator dari Uniska-Kediri. Hasil dari pengabdian ini menunjukkan bahwa adanya peningkatan pengetahuan peserta dari 34,93 persen menjadi 83,04 persen. Peserta mengetahui potensi dan pemasaran produk olahan berbasis burung puyuh. Selain itu, peserta memahami bahwa pengolahan dan kemasan dapat meningkatkan harga jual dan keuntungan produk olahan puyuh ungkep dan olahan ekado.
Analisis Penerapan Biaya Volume Laba (Cost Volume Profit) dalam Perencanaan Harga Jual untuk Mencapai Laba yang Optimal pada CV Satria Jaya Kholifah, Nur; Agustin, Beby Hilda; Niam, Muhammad Alfa
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11474198

Abstract

Dalam dunia bisnis yang kompetitif, pemahaman mendalam tentang analisis penerapan biaya volume laba (Cost Volume Profit) menjadi krusial dalam merencanakan harga jual yang dapat mengarah pada pencapaian laba yang optimal. Tujuan penelitian ini adalah untuk mengetahui analisis penerapan biaya volume laba (cost volume profit) dalam perencanaan harga jual untuk mencapai laba yang optimal pada CV Satria Jaya.Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dimana penelitian ini dilakukan pada perusahaan CV. Satria jaya merupakan produsen pupuk. Data yang digunakan dalam penelitian ini adalah data primer, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi mengenai data produksi perusahaan pada tahun 2022 dan tahun 2023. Teknik analisis dalam penelitian ini adalah kuantitatif dan penjelasan secara deskriptif.Hasil penelitian ini menunjukan bahwa perusahaan dalam menggunakan analisis biaya volume laba (break-even analysis) dalam perencanaan harga. Pada tahun 2022, dan tahun 2023, telah melakukan penjualan yang melebihi titik impas perusahaan. Margin of safety (MOS) pada tahun 2022 adalah 16,94% dan pada tahun 2023 adalah 50,15%. Perhitungan Degree of Operating Leverage/DOL pada pada tahun 2022 diperoleh adalah sebesar 3,37 dan pada tahun 2023 tahun berjalan diketahui perhitungan nilai DOL diperoleh adalah sebesar 2,17. Hal tersebut dapat diartikan bahwa setiap perubahan sebesar 1 dalam penjualan akan mengakibatkan perubahan sebesar 3,37 dalam laba pajak perusahaan pada tahun dan sebesar 2,17 pada perusahaan. Dengan menggunakan analisis ini, perusahaan dapat membuat keputusan yang lebih baik dalam menentukan harga dan strategi penjualan.
Non Performing Financing (NPF) Dan Financing To Deposit Ratio (FDR) Terhadap Net Profit Margin (NPM) Pada Perbankan Syariah Yang Listing Di Pasar Modal Indonesia Periode Tahun 2018 - 2022 Niam, Muhammad Alfa
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1319

Abstract

The aim of this study is to gain knowledge about whether there is a partial simultaneous effect of NPF and FDR on the NPM of sharia banking that has been floored on the IDX for the period 2018 - 2022. The population of this study is sharia banking that has been floored on the IDX while the sample studied a number of six Islamic banking located in East Java. Using the classical assumption test analysis technique, multiple linear regression test, and hypothesis testing through the t test, F test and R ¬ 2 test. This research is able to produce that partially non-performing financing has a significant influence on the net profit margin in Islamic banking floored on the IDX in 2018 - 2022. In addition, the financing to deposit ratio has no effect on the net profit margin in Islamic banking floored on the IDX 2018 - 2022. According to the results obtained, the authors hope that Islamic Banking, which has taken the floor on the IDX, can control its financing more to avoid bad financing in the future which will reduce profitability.
Analisis Penerapan Kualifikasi Usaha Untuk Efisiensi Pajak di Perusahaan Jasa Konstruksi (Studi Kasus di CV. Cipta Persada) Aisyah Rizky Oktavia; Muhammad Alfa Niam
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v2i3.606

Abstract

Kualifikasi usaha jasa konstruksi adalah pembagian grade dalam jasa konstruksi dan merupakan salah satu penentu besarnya tarif pajak. Pengenaan pajak akan mengurangi laba, oleh karena itu perusahaan sebaiknya mempunyai perencanaan pajak guna memperoleh pengenaan pajak yang serendah-rendahnya (efisien). Kegiatan penelitian memiliki tujuan dapat memberikan informasi tentang penerapan kualifikasi usaha dan efisiensi pajak pada perusahaan jasa konstruksi. Penelitian ini bisa memberikan informasi serta beberapa pendapat yang diperlukan untuk perusahaan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan untuk penelitian ini wawancara serta dokumentasi. Teknik analisis dilakukan dengan cara menganalisis laporan laba rugi tahun 2018, menganalisis Sertifikat Badan Usaha Jasa Konstruksi, menganalisis Sertifikat Keahlian Tenaga Kerja, menghitung besarnya pajak, dan menghitung efisiensi pajak. Berdasarkan hasil penelitian, CV. Cipta Persada merupakan perusahan pelaksana jasa konstruksi. Penerapan kualifikasi usaha pada CV. Cipta Persada sudah sesuai dengan peraturan terbaru (LPJK No. 3 tahun 2017) dan telah melakukan perencanaan pajaknya secara efisien sebesar 11%.
Pengaruh Profitabilitas dan Biaya Hutang terhadap Penghindaran Pajak Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di BEI Periode 2018–2021 Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2205

Abstract

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance
The Contribution of Green Accounting and Green Tax to Tax Avoidance Ahmad; Sri Luayyi; Muhammad Alfa Niam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9412

Abstract

This study aims to analyze the effect of green accounting and green tax on tax avoidance in energy companies within the coal subsector listed on the IDX during 2022-2024. The study used a quantitaive approach with pur[osive sampling techniques on 20 companies over 3 years. Data was obtained from sustainability and annual reports, then analyzed using multiple linear regression testing in SPSS. The result show that green accounting has a positive and significant effect on tax avoidance, while green tax has no significant effect. Simultaneously, both variables influence tax avoidance, indicating that the implementation of green accounting plays a role in tax avoidance strategies, whereas green tax has not yet been effective. The findings support legitimacy and stakeholder theories, which suggest that companies aim to maintain a sustainable image and manage their tax burdens. Therefore, to enhance the effectiveness of green fiscal policies in improving tax compliance, the government must reinforce environmental tax regulation and oversight. This study combines simultaneous green accounting and green tax analyses of tax avoidance in the energy sector, a previously rare approach in the context of Indonesian companies. Keywords: Green accounting, Green tax, Tax avoidance, Stakeholder Theory, Legitimacy Theory .
PENGUATAN LITERASI PANGAN: EDUKASI PROTEIN HEWANI DAN NABATI BAGI SISWA PELAJAR DI MALAYSIA Ertika Fitri Lisnanti; Erlin Widya Fatmawati; Sri Luayi; Riski Slamet Hartanto; Muhammad Alfa Niam
Jurnal Abdi Insani Vol 13 No 5 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i5.3385

Abstract

Balanced nutrition is a crucial factor in supporting the growth and development of elementary school children. However, students’ understanding of animal- and plant-based protein sources remains low due to the lack of engaging and contextual nutrition learning methods. Food literacy plays an important role in shaping nutritional awareness from an early age, especially for Indonesian students abroad who face cross-cultural food environments. This international community service program aimed to enhance the food literacy of students at the Indonesian School of Kuala Lumpur (SIKL) through interactive education on animal and plant-based protein sources. The activity was conducted from August 26–30, 2025, involving 60 elementary school students. The implementation method employed an educational approach based on interactive sticker games that combined visual and kinesthetic elements. Evaluation was carried out by comparing students’ ability to classify food sources before and after the activity using descriptive percentage analysis. The results showed a significant increase in students’ understanding, from 45% to 90% after the activity. Moreover, students demonstrated high enthusiasm and active participation throughout the learning process, which strengthened both cognitive and social aspects. The visual-kinesthetic approach proved effective in correcting conceptual misunderstandings and improving long-term memory retention. This program also strengthened international academic collaboration and contributed to the achievement of SDG 2 (Zero Hunger) and SDG 4 (Quality Education). Therefore, participatory game-based learning can serve as an effective and enjoyable strategy for fostering children’s food literacy in cross-national elementary education settings. Keywords: food literacy, animal protein, plant-based protein, interactive learning, international
Analisis Pengaruh Investment Opportunity Set, Profitabilitas, dan Dampaknya terhadap Dividend Payout Ratio: Studi pada Perusahaan LQ45 di Indonesia Muhammad Alfa Niam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2790

Abstract

The purpose of this study is to investigate the effect of investment opportunity set (IOS) and profitability level (ROA) on dividend payout ratio (DPR) in companies listed on the Indonesia Stock Exchange and indexed in LQ45 from 2018 to 2021. This study fills the gap in previous research that showed inconsistent results regarding the influence of IOS on dividend policy in emerging markets. Using purposive sampling technique, 19 entities were selected as samples. Multiple regression analysis using SPSS 21 was employed as the analytical approach. The findings of this study indicate that IOS does not affect the Dividend Payout Ratio. Meanwhile, profitability (ROA) has a positive and significant effect on the Dividend Payout Ratio. This indicates that in the Indonesian context, where pyramid ownership structures are common, shareholders have more control over the company. Additionally, companies that can manage their assets effectively and efficiently create strong finances. This achievement is obtained by generating sufficient profits, so that companies are believed to be able to distribute part of their profits to shareholders in the form of dividends. The likelihood of a company distributing dividends increases if it achieves potential profits.
The Impact of Fixed Asset Revaluation and Depreciation Methods on the Financial Statements of PT Panca Putera Galvalum Steel Rosalia anggi Barimbing; Ninik Anggraini; Muhammad Alfa Niam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11684

Abstract

This study aims to analyze the effect of fixed asset revaluation and depreciation methods on the financial statements of PT Panca Putera Galvalum Steel. The depreciation methods examined include the straight-line method, the double-declining balance method, and the sum-of-the-years'-digits method. The results indicate that each depreciation method produces different depreciation expense values, thereby affecting the company's profit and the carrying amount of fixed assets. The double-declining balance method results in the highest depreciation expense, while the straight-line method produces the lowest depreciation expense. Furthermore, the revaluation of fixed assets reveals differences between the carrying amount and the fair value of the company's assets. Overall, both the depreciation methods and fixed asset revaluation have a significant effect on the company's financial statements, particularly on the value of fixed assets, depreciation expense, and company profit.
The Impact of Tax Holiday, Tax Allowance, and Effective Tax Rate on Green Investment in Indonesian Geothermal Companies Arel Agrossia Heresy; Srikalimah; Muhammad Alfa Niam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11814

Abstract

The development of green investment is a key aspect in supporting a sustainable energy transition in Indonesia, particularly in the geothermal sector. This research analyzes the effects of tax holiday, tax allowance, and effective tax rate on green investment using a quantitative approach, drawing on secondary data from annual reports, sustainability reports, financial statements, official company websites, and publications from IDX. The analysis was conducted using panel data regression with a random effects model. Results reveal tax holiday and tax allowance have advantageous outcome on green investment, whereas the effective tax rate adverse impact. These results implies fiscal incentives can drive an increase in green investment, while a high tax burden has the potential to reduce a company’s capacity to develop sustainable investment activities. This study suggests that tax policy can be utilized as an instrument to strengthen the development of green investment in Indonesia’s geothermal sector.
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Agustin, Beby Hilda Ahmad Ahmad Yani Ahmad Yani Aisyah Rizky Oktavia Aisyah Rizky Oktavia Arel Agrossia Heresy Cintar Cantika Bunga Jadmiko Dwi Safitri, Eva Erlin Widya Fatmawati Indah Yuni Astuti, Indah Lazuardy Rinto Admaja Lisnanti, Ertika Fitri Luzy Nur Agustin Marhaendra Kusuma Mila Rosita Hadi Nastiti Winahyu Ninik Anggraini Novalda Ilham Arisya'banna NUR KHOLIFAH Nur Okta Qomari Kiasati Nur Rahmanti Ratih Nurazzah, Fikriz Ayu Palupi Setyoningtyas, Tri Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putri, Chintya Cholivah Eka Rahmanti, Nur Rike Selviasari Riski Slamet Hartanto Rosalia anggi Barimbing Selly Eka Nur Cahni Septia Mediana Shofia Fatimatuz Zahro’ Sinta Puspita Sari SITI MAHMUDAH Sri Luayi Sri Luayyi Srihastuti, Eni Srikalimah Srikalimah, Srikalimah Tri Handayani Tri Handayani Tri Handayani