Article Per Year (5 Year)
p-Index From 2021 - 2026
2.795
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Minda Baharu Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Barelang Jurnal EK dan BI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Indonesian Community Journal Realible Accounting Journal Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Ilmiah Accusi Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Ferdila Ferdila
Program Studi Akuntansi, Universitas Ibnu Sina
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Pengenalan Standar Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Bimbingan Teknis Penyusunan Laporan Keuangan Berbasis SAK EMKM pada UMKM di Kota Batam Ita Mustika; Ferdila Ferdila
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.736 KB) | DOI: 10.37859/abdimasekodiksosiora.v2i2.3670

Abstract

Standar Akuntansi Keuangan Entitas Kecil, Mikro dan Menengah (SAK EMKM) wajib di terapkan dalam pencatatan pembukuan pada pelaku UMKM. Bagi pemilik Usaha Mikro Kecil Menengah (UMKM), pencatatan dan pelaporan pastinya menjadi issue utama. Permasalahan yang dihadapi pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiyaan dari bank dan juga institusi keuangan lainnya. Pengabdian kepada masyarakat (PkM) ini bertujuan memberikan edukasi dan pelatihan penyusunan laporan keuangan yang sesuai SAK EMKM. Kegiatan ini menggunakan metode ceramah untuk pemaparan materi dan simulasi untuk mempraktikkan prosedur akuntansi mulai dari penyusunan kode akun, analisis transaksi, pembuatan jurnal, posting di buku besar, penyusunan neraca saldo, dan laporan keuangan. Simulasi dilakukan dengan aplikasi Microsoft excel. Pelatihan dilakukan kepada pelaku UMKM di Kota Batam yaitu Vitka Point Carwash dan Salon Mobil. Kegiatan PkM dilakukan pada hari Sabtu tanggal 18 September 2021. Kegiatan dimulai pukul 09.00 – 14.00 Wib. Hasil dari kegiatan ini adalah bertambahnya wawasan mitra terhadap SAK EMKM dan ilmu tentang pencatatan dan pelaporan akuntansi.
SISTEM PENGENDALIAN INTERNAL PADA PENGELOLAAN PERSEDIAAN DI CV RYAAS VISION Susanti Susanti; Ita Mustika; Andi Auliya Ramadhany3; Ferdila Ferdila
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i1.5386

Abstract

Dalam kegiatan operasional perusahaan perlu dilakukan pengendalian internal. Sistem pengendalian internal merupakan bagian yang sangat penting bagi perusahaan, karena dengan adanya sistem pengendalian persahaan akan mencapai tujuan yang diinginkan yaitu terciptanya lingkungan pengendalian yang baik. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, sumber data yang digunakan pada penelitian yaitu data primer, teknik pengumpulan data adalah wawancara dan observasi.  Hasil penelitian yang diperoleh dari CV Ryaas Vision sistem pengendalian sudah baik, tetapi masih ada kelemahan yaitu tidak ada pemisahan tugas antara admin NOC dengan admin gudang. CV Ryaas Vision merupakan salah satu perusahaan yang menggunakan metode penilaian FIFO. 
ANALISIS IMPLEMENTASI UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI KOTA BATAM Ferdila Khalid; Ita Mustika; Khadijah Khadijah
Realible Accounting Journal Vol. 3 No. 1 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i1.600

Abstract

Undang-Undang Harmonisasi Peraturan Perpajakan merubah beberapa aturan perpajakan yang telah ada sebelumnya untuk mengurangi defisit Anggaran Pendapatan dan Belanja Negara tahun 2022 dan 2023. Pada Penelitian ini, peneliti menganalisis dari segi Pajak dan Pajak Pertambahan Nilai yang berubah dibeberapa aspek yang akan berdampak pada masyarakat dan pelaku usaha, yaitu perubahaan tarif PPN, bracket PPh orang pribadi serta dilakukannya tax amnesty. Tujuan penelitian ini adalah untuk mengkaji apakah Implementasi Undang-undang Harmonisasi Peraturan Perpajakan akan menjadi tantangan atau peluang bagi pelaku usaha dan masyarakat serta untuk mengetahui dampak implementasi Undang-Undang Harmonisasi Peraturan Perpajakan pada Pajak Penghasilan dan Pajak Pertambahan Nilai yang berpengaruh pada masyarakat dan pelaku usaha. Metode pengumpulan data yang digunakan data primer yaitu data yang diperoleh langsung dari responden yaitu dengan wawancara dan observasi tentang implementasi Undang-Undang Harmonisasi Peraturan Perpajakan serta data sekunder yaitu data dari internal perusahaan serta website dan buku perpustakaan tentang peraturan perpajakan. Pembaharuan regulasi sistem perpajakan melalui UU HPP dapat meningkatkan kemudahan berusaha, menambah lapangan pekerjaan, mempercepat pertumbuhan ekonomi, dan juga memberikan jaminan kepastian hukum serta mengefisiensikan kewajiban wajib pajak. .Kata kunci: Harmonisasi Peraturan Perpajakan
Pengaruh Firm Size, Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Ferdila Ferdila; Ita Mustika; Sri Martina
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1883

Abstract

This study examines how business size, liquidity, leverage, and profitability affect firm value in Indonesia Stock Exchange-listed supply products manufacturing companies between 2019 and 2021. Earlier corporate value study had mixed results. Therefore, more research is needed to retest company worth. The survey sampled 47 consumer products manufacturers. For the three-year observation period (2019–2021), 13 business samples were purposefully sampled with 39 observations. The Indonesian Stock Exchange website provided the sample businesses and research data. Research data obtained from the Indonesian Stock Exchange website, where sample businesses were found. The data analysis approach began with descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Corporate size, liquidity, leverage, and profitability affect firm value. According to research, only profitability increases firm worth significantly. Significant to firm value. Liquidity boosts corporate value but not significantly. Leverage and firm size have minimal impact on firm value
Pelatihan Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual Produk Pada UMKM Kuliner di Kelurahan Bengkong Sadai Kota Batam Ita Mustika; Ferdila Ferdila; Khadijah Khadijah; Sumardin Sumardin
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4115

Abstract

Selling price decisions that are often inappropriate by MSME business actors are caused by their tendency to set selling prices without considering correct calculations and accounting principles, but relying more on their estimates. The purpose of this service activity is to increase the understanding of MSME actors about the calculation of Cost of Goods Produced (COGS) to determine selling prices more precisely. The method used in this activity is through training and direct assistance to business actors to calculate the cost of goods produced by their business and determine the selling price of their products. The evaluation results show an increase in understanding and skills of Culinary MSME actors in Bengkong Sadai Village, Batam City after the implementation of this activity, as seen from the way they now calculate the cost of goods produced before setting the selling price of their products.
Analisis Perbandingan Penerapan PP No. 23 Tahun 2018 Dengan PP No. 46 Tahun 2013 Tentang Pajak Panghasilan Argo Putra Prima; Ferdila Ferdila
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

Activities of Micro, Small and Medium Enterprises that have a dominant existence in supporting the welfare of the community. Related to the importance of special attention to MSMEs in supporting the economy, the government issued PP No. 46 of 2013 for businesses with income below Rp 4.8 billion. With the enactment of this rule, it is hoped that it can help the community in paying their business taxes, namely 1% final tax of the turnover they get. From the analysis conducted by the researcher, in general, these two regulations have many similarities. However, what is significantly different is the latest rate that came into effect on July 1 2018 that the rate of corporate income tax with gross income has a rate of 0.5% which was originally 1% which has been in effect since 2013. So the government revised the tax rate rules for MSMEs from PP No. .46 of 2013 became Government No. 23 of 2018 with the latest tariff of 0.5%. Both of these rules are final, meaning they are calculated based on the gross amount directly. And the payment can be made via Electronic Deposit Letter. And if you have made a payment, it is considered to have been reported and there is no need to report it to the tax office or via other applications. With a rate of 0.5%, it is expected that taxpayers will always be obedient in reporting their taxes, including PT Bisnis Teknologi Manajemen as a taxpayer.
An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis Ferdila Ferdila; Sri Martina; Ayu Mariani
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5b95bq33

Abstract

The increasing intensity of hydrometeorological disasters in Indonesia highlights the limitations of corporate governance and sustainability accounting practices in responding to the human dignity of the climate crisis. Although frameworks such as Good Corporate Governance (GCG) and the Indonesian Sustainable Finance Taxonomy (TKBI) have been implemented to promote sustainability, their implementation tends to be technocratic and compliance-oriented, thus failing to adequately capture the social vulnerability and humanitarian impacts of corporate activities. This study aims to examine these limitations and propose an ethical reorientation of GCG through the integration of human dignity as the primary normative foundation. This study uses a conceptual qualitative approach with a narrative literature review method and a critical analysis of the regulatory framework, sustainability accounting practices, and governance structures in Indonesia. The results show that sustainability accounting is still often used as an instrument of formal legitimacy, rather than as an ethical accountability mechanism, thus opening up space for greenwashing practices and weakening its effectiveness in responding to risks related to the climate crisis. In response, this study develops a conceptual model that integrates human dignity into governance structures, climate risk management processes, the Sustainable Finance Taxonomy, and sustainability reporting systems. The proposed model demonstrates that the integration of human dignity can create a more holistic and ethically grounded approach to corporate accountability, emphasizing the protection of human life, reduction of social vulnerability, and increased resilience to climate risks. This research contributes to expanding the sustainability accounting literature by going beyond technocratic and compliance-based approaches and positioning human dignity as a normative framework for evaluating corporate responsibility in the context of the climate crisis
PENGARUH KUALITAS PELAPORAN KEUANGAN, JATUH TEMPO UTANG, DAN KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rinda Nurfita; Ferdila Ferdila; Baru Harahap; Andi Auliya Ramadhany; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11472

Abstract

This study looks at how financial reporting quality, the length of time companies take to repay their debts, and the reliability of their earnings reports affect how efficiently they make investments in transportation and logistics firms listed on the Indonesia Stock Exchange from 2020 to 2024. The study looks at how a company's internal financial data and the way it manages its debt affect how well its investment decisions work. The goal of this research is to look at how these variables affect investment efficiency, both on their own and when considered together. A quantitative method was used, which involved multiple linear regression analysis, based on financial statement data gathered through documentation methods. The findings indicate that higher quality in financial reporting is linked to lower investment efficiency, and longer debt maturity also has a negative impact. However, the quality of accounting earnings does not have a meaningful effect on investment efficiency. At the same time, the three variables have a big impact on how efficiently investments work. The results show that even though these factors help explain how efficiently investments are made, a big part of the efficiency is still affected by other things not included in the model. This means future research should look into more financial and non-financial factors as well.
PENGARUH PENYAJIAN, AKSESIBILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rini Dewi Sahputri; Baru Harahap; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11511

Abstract

ABSTRACT This study aims to examiine the effect of financial statement presentation,accessibility, and quality on financial reporting accountability in transportation sector  companies during 2020–2024. A quantitative approach was applied using secondary data from annual financial reports selected through purposive sampling. Variables were measured through content analysis with interval scales covering presentation completeness, ease of access, information quality, and accountability indicators. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with the assistance of SPSS version 25. The results indicate that, in general, companies demonstrate fairly good levels of presentation, accessibility, quality, and accountability, although variations still occur across firms and periods. Partially and simultaneously, financial statement quality appears to be the strongest factor in explaining accountability, followed by presentation and accessibility. These findings highlight the importance of information openness, accessible reporting, and high-quality financial information in strengthening stakeholder trust and corporate accountability practices Keywords: Accountability, Presentation, Accessibility, and Quality in the Transportation Sector
Co-Authors Agus Sutiandi Andi Auliya Ramadhany Argo Putra Prima Ayu Mariani Baru Harahap Euneng Maya Novita Ita Mustika Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah M. Arpah Maya Richmayati Mulyadi Rinda Nurfita Rini Dewi Sahputri Sarmini Septa Diana Nabella Sri Martina Sumardin Susanti Susanti