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All Journal JAM EKONOMIS : Journal of Economics and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Applied Accounting And Business (JAAB) Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Governance Andalas JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Afridian Wirahadi Ahmad
Politeknik Negeri Padang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Perancangan Sistem Akuntansi Penjualan Tunai Pada Toko Barasaki Siteba Gayatri, Aisya; Wirahadi Ahmad, Afridian; Hatta, Ermatati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.163

Abstract

The purpose of this study was to design a cash sales accounting information system used by Barasaki Stores. This research is in the form of observation and interviews. Data was collected by collecting data from Barasaki Stores directly by observing, videotaping all activities, documents and accounting records used, internal control system mechanisms, and functions involved in cash sales at Barasaki Stores, as well as conducting debriefings with store managers and employees which is related. Data were analyzed using descriptive data analysis techniques that compared theoretical knowledge related to the problem to be studied. The results of the analysis show that the cash sales accounting system is not in accordance with the theory, concurrent positions often occur in stores, there is no warehouse function and accounting function, and there are no records and documents related to the cash sales accounting system, and there is no printed serial invoice number on cash sales invoices
Pengaruh Partisipasi Anggaran Terhadap Efisiensi Kerja Aparat Pemerintah pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Pemerintah Daerah di Kabupaten Lampung Timur Agus Rianti, Rena; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.166

Abstract

This study aims to determine the effect of budgetary participation on performance efficiency for government officials at the local government Youth, Sports, Culture and Tourism Office in East Lampung district. Obtaining data with the questionnaire method. The sample used was 20 respondents from 25 government officials at the East Lampung Regency DISPORA. The research sample was government apparatus at the East Lampung Regency DISPORA, totaling 8 people. Data was collected using a questionnaire. The formula for the data analysis method is simple variable regression. This research concludes that the significance value is 0.748 > 0.05, so the budgetary participation variable does not have a substantial effect on employee performance. Based on a calculated value of 0.324–2.032 trabels, it means that the budgetary participation variable has no substantial effect on employee performance. So, the results of the study show that budgetary participation does not have a good impact on performance efficiency for government apparatus in DISPORA East Lampung Regency.
Perhitungan, Pelaporan dan Pembayaran Pajak Hotel oleh Pardede Internasional Hotel Medan Victori Harefa, John; Wirahadi Ahmad, Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.167

Abstract

Cara pemerintah daerah dalam memperoleh dana untuk mengembangkan daerahnya dengan cara pengumpulan pajak. Hasil pajak yang dikumpulkan tersebut disatukan adalam APBD. Hal ini disadarkan karna Pajak merupakan penyumbang yang sangat besar dalam membiayai pengeluaran atau anggaran bagi penyelenggara pemerintahan dalam menjalankan pelayanan umum bagi masyarakat dan pembanguan daerah. pajak hote adalah Bentuk dari salah satu pajak yang pemungutanya dilakukan Pemerintah Daerah. Penelitian ini mempunyai tujuan mengetahui apakah pardede internasonal hotel telah mengikuti PERDA No 04 tahun 2011 di kota medan tentang tatacara perhitungan, pelaporan, dan pembayaran pajak. Penelitian mengunakan data bentuk primer dan sekunder. Pengolahan dengan metode kualitatif dengan pendekatan deduktif. Simpulannya adalah bahwa Pardede Internasional Hotel Medan Menghitung, Melaporan, dan Membayaran Pajak Hotelnya tepat waktu dan sesui dengan PERDA Kota Medan No. 04 Tahun 2011.
Pengaruh Kepemilikan Institusional, Capital Intensity, Inventory Intensity, Dan Profitabilitas Terhadap Tax Avoidance Lamesya Fazilah; Afridian Wirahadi Ahmad; Dita Maretha Rissi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.955

Abstract

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance
Pengaruh Kepemilikan Institusional, Capital Intensity, Inventory Intensity, Dan Profitabilitas Terhadap Tax Avoidance Lamesya Fazilah; Afridian Wirahadi Ahmad; Dita Maretha Rissi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.955

Abstract

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance
Analisis Pengaruh Bancassurance dan Tingkat Kecukupan Modal terhadap Profitabilitas Bank Pembangunan Daerah Tahun 2018-2022 Ni Komang Maysarah Darapalgia; Eliyanora Eliyanora; Afridian Wirahadi Ahmad
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1432

Abstract

This study aims to determine the effect of bancassurance and capital adequacy ratio on the profitability of Regional Development Banks (BPD) which is proxied in the form of ROA and ROE. This research uses secondary data sourced from the annual financial statements of 26 BPD from all provinces in Indonesia during 2018-2022. The sampling technique uses purposive sampling technique. The data analysis method used is canonical correlation analysis using the SPSS 25 application. The results of the study proved that when tested partially, bancassurance had an effect on ROA, but no effect on ROE, and the Capital Adequacy Ratio had an effect on ROA and ROE. When tested simultaneously, Bancassurance and Capital Adequacy Ratio have an effect on ROA and ROE.
PENGARUH KUALITAS LAYANAN, PERSEPSI RISIKO, PERSEPSI KEPERCAYAAN TERHADAP PENGGUNAAN SISTEM PAJAK ELEKTRONIK DI KOTA BATAM Maharani Anisya Putri; Sukartini Sukartini; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.778

Abstract

This study aims to analyze the influence of service quality, risk perception, and trust perception on the use of electronic tax systems in Batam City. These factors were examined using a quantitative approach through a survey method involving 110 individual taxpayers (WPOP) selected through sampling techniques. Data were collected via questionnaires and analyzed using multiple linear regression analysis to identify the relationships between independent and dependent variables. The results indicate that service quality and trust perception have a positive and significant effect on the use of electronic tax systems, whereas risk perception has a significant effect. The findings imply that enhancing service quality and building taxpayer trust are crucial for increasing the adoption of electronic tax systems. This research also contributes theoretically to the application of the Theory of Planned Behavior (TPB) in the context of electronic taxation in Indonesia.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, DIREKSI, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN Permata Syarifah Azra; Fera Sriyunianti; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.779

Abstract

Abstrak. The purpose of this study is to determine the effect of the proportion of independent commissioners, directors, audit committees, leverage, and company size on financial performance in the banking sector as measured by Return on Assets (ROA). The data used in this study are secondary data obtained from the company's annual financial reports. This study focuses on companies engaged in the banking sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses the purposive sampling method obtained from the website www.idx.co.id. To test the research hypothesis, multiple linear regression analysis was carried out using SPSS version 25. The results of the study indicate that the proportion of independent commissioners has a significant effect on ROA, directors have a significant effect on ROA, leverage has a significant effect on ROA, and company size has a significant effect on ROA. While the audit committee has no significant effect on ROA. Keywords: audit committee, company size; directors;leverage; proportion of independent commissioners; ROA Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh proporsi komisaris independen, direksi, komite audit, leverage, dan ukuran erusahaan terhadap kinerja keuangan pada sektor perbankan yang diukur oleh Return on Asset (ROA). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Penelitian ini berfokus pada perusahaan yang bergerak di sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2023. Teknik pengambilan sampel menggunakan metode purposive sampling yang diperoleh oleh website www.idx.co.id. Untuk menguji hipotesis penelitian, dilakukan analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa proporsi komisaris independen berpengaruh signifikan terhadap ROA, direksi berpengaruh signifikan terhadap ROA, leverage berpengaruh signifikan terhadap ROA, dan ukuran perusahaan berpengaruh signifikan ROA. Sementara komite audit tidak berpengaruh signifikan terhadap ROA. Kata Kunci: komite audit; ukuran perusahaan; direksi; leverage; proporsi komisaris independen; ROA
Optimalisasi Penerimaan Pajak Daerah (Pajak Bumi dan Bangunan /PBB) di Nagari Magek Kabupaten Agam melalui Inovasi Pembayaran Berbasis Hasil Pertanian Dwila Maresti; Titik Delmarsih; Arrum Komala Sari; Syarifah Zuhra; Muhammad Wafiq; Aga Arye Perdana; Rio Rahmat Yusran; Sri Wahyuni Riza; Yessi; Wenny Sofia; Afridian Wirahadi Ahmad
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 3 (2025): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i3.212

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan pengelolaan Pajak Bumi dan Bangunan (PBB) di Nagari Magek, Kabupaten Agam, yang selama ini menghadapi permasalahan rendahnya kesadaran masyarakat dan ketidakakuratan data objek pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berfungsi mendukung pembangunan infrastruktur dan layanan publik. Metode pendekatan yang digunakan bersifat partisipatif, edukatif, kolaboratif, dan berbasis bukti melalui wawancara, sosialisasi, pemetaan data pajak, serta diskusi kelompok bersama masyarakat dan pemerintah nagari. Hasil kegiatan menunjukkan bahwa edukasi meningkatkan pemahaman masyarakat terhadap PBB, dan inovasi pembayaran Pajak Bumi dan Bangunan (PBB) menggunakan hasil panen pisang menjadi alternatif solusi yang relevan dengan kondisi lokal, mendukung ketahanan pangan sekaligus meningkatkan kepatuhan fiskal. Program ini juga menghasilkan luaran berupa modul sosialisasi dan peta tematik pajak. Kolaborasi antara universitas, masyarakat, dan pemerintah nagari menunjukkan efektivitas pengabdian berbasis pemberdayaan fiskal lokal yang dapat direplikasi di daerah agraris lainnya
Bimtek Internal Audit Bagi Satuan Pengawas Internal YARSI Sumatera Barat Sukartini, Sukartini; Anda Dwiharyadi; Amy Fontanella; Afridian Wirahadi Ahmad
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.10

Abstract

Kegiatan pengabdian ini bertujuan untuk penguatan kapasitas pengawasan internal di lingkungan YARSI Sumbar. Kegiatan dilakukan melalui beberapa tahapan yaitu FGD dan review dokumen untuk mengidentifikasi dan memetakan risiko, penataan sistem pengendalian internal, bimtek bagi SDM SPI dilingkungan YARSI dan pendampingan implementasi. Kegiatan ini menghasilkan luaran berupa, tersedianya mekanisme dan standar baku sistem pengendalian internal serta program audit internal untuk lingkungan Yarsi Sumbar, peningkatan kompetensi SDM SPI YARSI dalam melakukan pengawasan internal, penguatan sistem pengendalian internal di lingkungan YARSI Sumbar, tersedianya modul sistem pengendalian internal Yarsi Sumbar serta publikasi Ilmiah pada Jurnal ber ISSN, media masa, dan video singkat. Kata kunci: pengawas internal, YARSI Sumbar, tata kelola, SPI
Co-Authors Aga Arye Perdana Agus Rianti, Rena Amirah Febtrina Amy Fontanella Anda Dwi Haryadi Anda Dwiharyadi Ariesmansyah, Andre Arrum Komala Sari Chandra, Novrina Dedy Djefris Desrina Refi Dita Maretha Rissi Dwi Haryadi, Anda Dwila Maresti Eka Rosalina El Surayya, Tahiyatur Ratih Elfitri Santi Eliyanora Eliyanora Endrawati Endrawati Estesia Nita Estesia Nita Fauzan Misra Fera Sriyunianti Fera Sriyuniati Ferdawati Ferdawati Gayatri, Aisya Gustia Eka Putri Hatta, Ermatati Hefri Yodiansyah I Gusti Bagus Wiksuana Jhony Ver, Sindy Lamesya Fazilah Maharani Anisya Putri Mochamad Heru Riza Chakim Mohamad Muspawi Muhammad Wafiq Mustika, Rasyidah Ni Komang Maysarah Darapalgia Permata Syarifah Azra Purwoko, Agus Rasyidah Rasyidah Reni Endang Sulastri Rio Rahmat Yusran Risa Astuti Riska Venni Rita Hariani Riza Meilani Roskha Silvia Ningsih Sri Wahyuni Riza Sukartini Sukartini Suryaningsih, Pratiwi Syarifah Zuhra Titik Delmarsih Ulfi Maryati Victori Harefa, John Wahyu Saputra, Arif Wenny Sofia Wiwik Andriani Yessi Zahara -