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All Journal Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Media Bina Ilmiah Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Basic and Applied Accounting Research Journal Jurnal Manajerial dan Bisnis Tanjungpinang International Journal of Community Engagement and Development Riset Akuntansi dan Keuangan Indonesia Economic, Accounting Scientific Journal (CASH) Jurnal Sistem Informasi, Akuntansi dan Manajemen Summa : Journal of Accounting and Tax
Chartady, Rachmad
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Rebudgeting in Local Governments: From Organizational Features to Political Variables Rachmad Chartady
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13473

Abstract

This study aims to test several hypotheses about potential factors that can influence rebudgeting practices in local government. The independent variables used are Budget Deviation, General Election, Employee Expenditure, Financial Condition and Gross Regional Domestic Product. This is a descriptive quantitative and correlational research. The analytical method used has three stages, namely the classical assumption test and hypothesis testing. The classic assumption test used includes the normality test, multicollinearity test, heteroscedasticity test, and linearity test, while the hypothesis test includes the partial test (t test) and the determination coefficient (R2). The results of this study indicate that employee expenditure, financial condition and GDP have a positive influence on rebudgeting. This indicates that the three variables are able to influence the rebudgeting rate by regional governments. Meanwhile, the variables of budget changes and elections have no effect on rebudgeting. This finding indicates that the value of this variable has not been able to influence the rebudgeting rate
Determination of Hotel Room Rental Rates during Low Season with the Break-Even Point Analysis Method at Aston Hotels International Rachmad Chartady; Salihi Salihi; Andres Putranta Sitepu; Bambang Sambodo
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2614

Abstract

This study aims to determine how much room rental rates at Aston Hotel Tanjungpinang during the low season in 2020 using the break-even point analysis method so that the company can increase the room occupancy rate during the low season and not experience business losses, the researcher determines the research subject where the selected resource persons are. have competence and in accordance with data needs, while the sampling technique used is purposive sampling. This research is a qualitative research, the types of data used in this study are secondary data and primary data, while the data collection techniques are obtained through observation, interviews and literature study.Break even point is a condition which indicates that the amount of revenue received by the company (total revenue) is equal to the amount of costs incurred by the company. To achieve a break-even point analysis, the minimum occupancy should reach 81.93% per month, the results calculation of the break-even point analysis or break event point rental rates for room rates with studio type of IDR 403,966, - then for the superior room type of IDR 449,179, -, deluxe room type of IDR 463,694-, the premier deluxe room type is IDR 566,727, - while the junior suite is IDR 566,727, - and the president suite of IDR 750,087, -
ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA HOTEL LAUT JAYA TANJUNGPINANG Rachmad Chartady; Agustinus Sihombing; Ranat Mulia Pardede
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.344 KB)

Abstract

Sistem akuntansi penggajian didesain untuk mendata transaksi gaji karyawan beserta pembayarannya secara efektif dan efisien. Penelitian ini dilakukan pada Hotel Laut Jaya Tanjungpinang dengan tujuan untuk mengetahui bagaimana sistem akuntansi penggajian pada karyawan Hotel Laut Jaya Tanjungpinang dan apakah sistem akuntansi penggajian karyawan pada Hotel Laut Jaya Tanjungpinang sudah memadai ditinjau dari sistem pengendalian internal. Jenis penelitian yang dilakukan yaitu analisis kualitatif deskriptif. Metode pengumpulan data menggunakan pencarian literatur, dokumentasi, wawancara, dan observasi. Dari hasil penelitian diperoleh kesimpulan bahwa sistem akuntansi penggajian pada Hotel Laut Jaya Tanjungpinang sudah berjalan dengan baik sesuai dengan prosedur pembayaran gaji karena sudah dilaksanakan dengan tepat oleh masing-masing bagian terkait dan formulir-formulir serta alat-alat yang digunakan yang sudah memadai.
Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia Hendy Satria; Muhammad Isa Alamsyahbana; Rachmad Chartady; Fauzi Fauzi; Novi Chandra Saputra
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.909 KB) | DOI: 10.52728/ijtc.v2i4.364

Abstract

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.
ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) Rachmad Chartady; Vanisa Meifari; Tiara Wulandari; Ranti Utami
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.57 KB)

Abstract

Laporan Realisasi Anggaran (LRA) yang dipublikasikan instansi pemerintaha memberikan informasi yang sangat bermanfaat untuk menilai kinerja keuangan instansinya. LRA menjadi salah satu laporan pertanggung- jawaban keuangan satuan kerja yang dinilai paling utama. Berdasarkan LRA tersebut pembaca laporan dapat membuat analisis kinerja laporan keuangan berupa analisis pendapatan, analisis belanja dan analisis pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja belanja dalam Laporan Realisasi Anggaran (LRA) Poltekkes Kemenkes Tanjungpinang. Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif. Alat analisis yang digunakan yaitu: Analisis Varians Belanja (Selisih Belanja), Analisis Pertumbuhan Belanja, Analisis Keserasian Belanja dan Analisis Efisiensi Belanja. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa menolak hipotesis yang telah diajukan sebelumnya, karena kinerja belanja dalam Laporan Realisasi Anggaran (LRA) pada Poltekkes Kemenkes Tanjungpinang menurun pada Tahun 2020, dibuktikan dari: 1). Tahun 2020 jumlah anggaran belanja (Rp. 19.215.590.000) dan realisasi belanja (Rp 16.318.665.883) menurun pada Tahun 2019 dengan anggaran belanja Rp. 21.212.742.000 dan realisasinya Rp. 19.915.558.784. 2). Varians belanja pada Tahun 2020 (15,08%) lebih tinggi dari Tahun 2016 (6,12%). 3). Rasio pertumbuhan belanja pada Tahun 2020 turun sebesar 18,06%.
Book-Tax Differences and Profit Growth: Evidence from Indonesia Qurrotal Qolbiyah; Muhammad Isa Alamsyahbana; Rachmad Chartady; Armansyah Armansyah; Yerisma Welly
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.708

Abstract

This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.
THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY Rachmad Chartady; Sri Kurnia; Charly Marlinda; Salihi Salihi; Andres Putranta Sitepu
International Journal of Social Science Vol. 3 No. 1: Juni 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i1.5753

Abstract

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.
PENGABDIAN DALAM MENGOPTIMALISASIKAN KEGIATAN PEREKONOMIAN UMKM DI KELURAHAN BATU SEMBILAN MELALUI PROGRAM DIGITALISASI UMKM Muhammad Isa Alamsyahbana; Salihi Salihi; Rachmad Chartady; Armansyah Armansyah; Vina Amalia Putri; M. Fachri Riauan; Mutiara Adinda Febrian; M. Iqbal Sesaria
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6055

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan pelaku bisnis yang bergerak pada berbagai bidang usaha, yang menyentuh kepentingan masyarakat dan memiliki peran penting dalam penyerapan tenaga kerja. UMKM yang dijadikan sebagai objek pelaksanaan PKM ini yaitu UMKM Melajoe Batik. UMKM ini mengalami permasalahan dalam hal pemasaran, sehingga dalam pelaksanaan PKM ini, kami memberikan sosialisasi dan praktik marketing berbasis digital, yaitu membuat akun shopee dan mengajarkan cara promosi digital. Hasilnya menunjukkan bahwa UMKM merasa terbantu dengan adanya kegiatan ini dan harapannya agar UMKM semakin baik kedepannya
EKSISTENSI UANG KETON SEBAGAI ALAT TUKAR BELANJA PADA PASAR WARISAN PULAU PENYENGAT Rachmad Chartady; Muhammad Isa Alamsyahbana; Armansyah Armansyah; Eka Kurnia Saputra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6056

Abstract

Tourism is a manifestation of the symptoms of human instincts long ago, namely the desire to travel. This is also the reason for Penyengat Island to continue to develop its tourist attraction because it is an amazing place and keeps a combination of tourism between history, spectacular nature and cultural arts that are so compelling. At present, Penyengat Island has a new tourist destination, the heritage market which is the second year this destination has been established. One of the uniqueness of the inheritance market is the existence of transactions using ketone money which was used as a medium of exchange for shopping during the Malay kingdom. Visitors can exchange rupiah for Ketone money to buy food, goods or souvenirs. The purpose of this research is to find out how ketone money can be used as a shopping transaction tool. With the service method in the form of approaches and outreach to the public and visitors to the island of Penyengat. Stinging Legacy Exploration Activities are carried out in a day with a total of 400 participants. The expected outcome of this activity is that the local community and visitors of the stinging island can understand how to shop or trade using ketone money
Circular Solutions for Decent Work and Economic Growth: Lessons from Sustainable Development Goals (SDG) 8 Sri Kurnia; Muhammad Isa Alamsyahbana; Rachmad Chartady; Surya Violita Arifin; Mohammad Iqbal Sesaria
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.6657

Abstract

The purpose of this research is to provide information about circular solutions for decent work economic growth which includes lessons from SDG 8. However, the circular economy is a promising approach to achieving sustainable development, by decoupling ecomonic growth from resource depletion and environmental degradation. The circular economy can support the achievement of multiple SDGs, by promoting sustainable and inclusive economic growth, reducing waste and pollution, and fostering innovation and resilience. The circular economy has the potential to contribute to SDG 8 by creating new job opportunities, promoting skills development and innovation, also it can fostering sustainable and inclusive economic growth. By adopting circular practices, businesses and governments can create new value and reduce their environmental impact, while promoting social and economic development. Highlights: The circular economy offers a promising approach to achieving sustainable development by decoupling economic growth from resource depletion and environmental degradation. Circular practices can contribute to SDG 8 by creating new job opportunities, promoting skills development, and fostering sustainable and inclusive economic growth. By adopting circular solutions, businesses and governments can create new value, reduce environmental impact, and drive social and economic development. Keywords: Circular solutions, Decent work, Economic growth, Sustainable development goals (SDGs), Resource efficiency
Co-Authors Adi Chandra Irawan Afriyadi Afriyadi Agustinus Sihombing Ananda Putri Sephiani Anggraini Diah Hardaya Putri Antania, Livia Aprilia, Dianti Armansyah Armansyah Armansyah Armansyah Aulia Dewi Gizta Aulia Dewi Gizta Bambang Sambodo Charly Marlinda Charly Marlinda Cindy Mayrianti Dara Audina Desrika Rahmayani Dewi, Lyidya Safrina Eka Kurnia Saputra Fatahuddin, Fatahuddin Fauzi Fauzi Fenny Fenny Friassantano, Risgar Hendri, Alfi Hikmawati Hikmawati Indriaty, Novica Jacky, Jacky Jecky Jecky Juliani Sari Siregar Kristian Tampubolon M Syafnur M. Fachri Riauan M. Iqbal Sesaria Marina Lidya Marlinda, Charly Masyitah As Sahara Melati, Sekar Mohammad Iqbal Sesaria Monalisa, Dewi Muhammad Isa Alamsyahbana Mutiara Adinda Febrian Natassa, Dea Novi Chandra Saputra Novi Chandra Saputra3 Novica Indriati Novica Indriaty Novica Indriaty Novrina, Putri Dwi Nurililah, Zulfadhia Oktavia, Aii Melia Putri Pardede, Ranat Mulia Pramita, Maharani Eka Putri Dwi Novrina Qurrotal Qolbiyah Raja Hardiansyah Raja Yulianita Sarazwati Ramli, Rimayang Anggun Laras Prastianty Ranat Mulia Pardede Ranti Utami Ranti Utami Rasyid, Muhammad Iqbal Rezario Febrianta Ricky Hardiansyah Rizky Ramadhana Putra Sa, Hendy Salihi Salihi Salihi, Salihi Sambodo, Bambang Satria, Hendy Satriadi Satriadi Septyana, Wahyuni Shohehuddin Shohehuddin Sitepu, Andres Putranta Siti Dena Zahara Sri Kurnia Sri Kurnia Suranta, Juhli Edi Surya Violita Arifin Sutri Handayani SYAIFUL BAHRI Syaridha Rahmah Taher, Indra Bastian Telaumbanua, Isihati Tiara Wulandari Tibrani Tibrani, Tibrani Tommy Munaf Utami, Ranti Vandi Verdiansyah Vanisa Meifari Vina Amalia Putri Welly, Yerisma Wenni Rahma Azura Wisra, Mefri Yudi Wong, Yi Yanto, Meidi Yudistira, Nicky Zulaika, Nurfitri  Jati Hari Winarto