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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JEA17: Jurnal Ekonomi Akuntansi JEB17 : Jurnal Ekonomi dan Bisnis QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JEM17: Jurnal Ekonomi Manajemen Jurnal Cahaya Mandalika Jurnal Ilmiah Wahana Pendidikan ABDI MASSA: Jurnal Pengabdian Nasional Nomico
Achmad Maqsudi, Achmad
Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN Ratnawati, Tri; Salean, Dantje; Maqsudi, Achmad
JEB17 : Jurnal Ekonomi dan Bisnis Vol 1 No 01 (2016)
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jeb17.v1i01.642

Abstract

Seiring dengan perkembangan ekonomi saat ini adalah hasil dan proses pembangunan,telah membuat dunia usaha lebih hidup, kompleks, beragam dan dinamis. Masing-masingperusahaan berusaha untuk mengeksplorasi semua potensi yang ada untuk bertahan hidup danmemenuhi kebutuhan pelanggan. Namun, seperti yang dialami oleh negara-negara maju dannegara berkembang, setiap kemampuan prestasi di bidang ekonomi, yang mungkin disertaidengan munculnya bentuk-bentuk baru dari kejahatan, baik di bidang ekonomi dan sosial.Dalam melakukan deteksi penipuan, tentu saja, tidak dapat dilepaskan dan pengetahuantentang hal-hal yang memicu terjadinya penipuan dan siapa atau pihak mana kemungkinanuntuk melakukan penipuan. Hal ini sangat diperlukan untuk mengetahui oleh pihak yangmempunyai tugas untuk membuat deteksi penipuan, karena dengan mengetahui faktor pemicupenipuan dan siapa atau pihak mana yang dilakukan akan lebih terfokus. Rumusan Masalahini Bagaimana mendeteksi laporan keuangan penipuan dari perusahaan untuk menghindariasimetri informasi?. Tujuan Penelitian ini bertujuan untuk mengidentifikasi dan menganalisiscara mendeteksi penipuan dengan teknik analisis laporan keuangan perusahaan atau metodeyang digunakan. Setiap perusahaan harus memiliki titik kritis yang sering digunakan sebagaipenipuan. Jika penipuan terjadi pada saat itu, akan mudah diketahui. Namun, dalam banyakkasus keberhasilan pelaku penipuan menyebabkan lebih keterampilan dalammenyembunyikan kegiatan mereka antara transaksi yang ada. BPA adalah teknik di manamelalui pemeriksaan catatan akuntansi, gejala manipulasi dapat diidentifikasi. Hasilnyaadalah gejala atau kemungkinan penipuan, yang pada gilirannya menyebabkan penyelidikanlebih rinci. Metode ini dapat digunakan pada setiap perusahaan. Lebih akurat dankomprehensif catatan, semakin efektif teknik ini dalam mengetahui gejala penipuan.Kata Kunci : Deteksi Kecurangan Laporan Keuangan
DAMPAK PENGGUNAAN E-SYSTEM PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WPOP DI KPP PRATAMA SURABAYA RUNGKUT Ismawati, Jumrotul; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.51 KB) | DOI: 10.30996/jea17.v4i01.3287

Abstract

ABSTRACTTax Office Service Pratama Surabaya Rungkut, located at Jalan Jagir Wonokromo 104 Surabaya, is a fraction of the Tax Office Service Surabaya Wonocolo, which is charge of carrying out counseling, services and supervision of taxpayers in the taxation sector based on the applicable law. The purpose of this research is to determine the significant effects of taxation e-system, taxation socialization and taxation sanction on the compliance of personal taxpayers registered at Tax Office Service Pratama Surabaya Rungkut. Respondents were taken from all personal Taxpayers registered at KPP Pratama Surabaya Rungkut with a total of 110 people. This study uses quantitative research methods with the results of causal relationships, so that samples and hypotheses are used in this method. The analysis technique used is multiple linear analysis to test the hypothesis. Classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, Normality Test, Autocorrelation Test and Linearity Test.  All indicators used in this study are valid (correlation coefficient> 0.1918 with a significance level <0.05) and reliable (Cronbach's Alpha coefficient value> 0.60). From the results of the classic assumption test shows that this study has met the requirements, namely: 1.) Regression models free from multicollinearity; 2.) Free from the assumption of heteroscedasticity; 3.) Regression models are normally distributed; 4.) There is no autocorrelation; 5.) Both variables have a linear relation. From the results of data analysis concluded that, the impact of taxation e-system did not significant effect on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0,229. While taxation socialization and taxation sanctions give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0.029 and 0,000. The application of taxation e-system, taxation socialization and taxation sanctions simultaneously (together) give a significant influence on the level of  personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, evidenced by the results of simultaneous hypothesis testing (Test F) showing a significance value of 0,000.Keywords : Taxation e-system, taxation socialization, taxation sanction, personal taxpayers compliance
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA UNTUK MENGUKUR KINERJA KEUANGAN PADA PT.TIMAH (persero) Tbk (PENGAMATAN DI BEI PERIODE TAHUN 2009-2012) Prayogo, Tony Setyo; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.562 KB) | DOI: 10.30996/jea17.v1i01.653

Abstract

Working capital is an important element for any company because without sufficient working capital, operational activities of a company can not be held. Along with the rapid growing of business recently, as well as the intensive increasing competition, obtaining an adequate working capital has become a major factor to be considered. The amount of working capital required by each company is not the same and can not be determined by any standard. Lack of working capital will continually hamper business activities and thus companies productivity will not run well, otherwise the excess of working capital will lead to unproductive funds which will cause in a loosing gain or profits. This study used an object of PT.Timah (Persero) Tbk. for year of 2009-2012 observed data. It was using analyzing technique of raising and using of working capital. It showed that in the year 2009-2010 the use of the net working capital had excess of Rp 769 323, In the year 2010-2011 had excess of Rp. 323.320. Otherwise, in 2001-2012 the company's net working capital showed deficit of Rp.192.870. From the results of this analysis, it can be concluded that the net working capital of the company was not effectively managed in the year of 2009 to 2012. The decreasing in net working capital was due to the inceasing of non-current assets purchased by long-term debt and owner’s equity. Decreasing in net working capital will lead to a shortage in the company's operating expenditure. We recommend that the company must protect against the crisis of working capital and it must pay all obligations in a timely manner in order to increase the net working capital. The company should avoid experiencing a shortage of working capital since the availability of working capital is a vital instrumental to assist any companies in financing all daily operational activities. In addition the company's goals can be achieved and good progress can be maintained by keeping an adequate and proper level of working capital.Keywords: Working Capital, Financial Performance
PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA Ipahsari, Sri Wahyu; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.598 KB) | DOI: 10.30996/jea17.v2i01.3154

Abstract

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018 Wulandari, Yanna; Maqsudi, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.966 KB) | DOI: 10.30996/jea17.v4i02.3303

Abstract

ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance
KONEKTIVITAS RENCANA BISNIS DENGAN MODAL USAHA DI MASA PANDEMI COVID-19 Ratnawati, Tri; Maqsudi, Achmad
JEM17: Jurnal Ekonomi Manajemen Vol 6 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v6i1.5272

Abstract

Kondisi pandemic Covid-19 yang melanda dunia khususnya di Indonesia menyebabkan bisnis perlu melakukan rekonstruksi terhadap Rencana Bisnisnya terutama Rencana Bisnis jangka pendek sampai dengan awal Tahun 2021. Kondisi pandemi belum berakhir, sehingga perlu dilakukan koreksi sebagai penyesuaian Rencana Bisnis yang lebih dibuat pada tahun 2020, dimana diharapkan pandemi telah berakhir dan pada tahun 2021 kondisi perekonomian berada pada kondisi new normal, kondisi ini tidak sesuai harapan pada bulan Januari 2021. Kondisi masih berada pada kondisi Pandemi Covid-19. Akibat Pandemi Covid-19, terhadap bisnis yang engalami kerugian, misalnya bisnis tour travel, bisnis hotel, restaurant dan gallery – gallery sehingga bisnis – bisnis tersebut memerlukan rekonstruksi rencana bisnisnya baik jangka pendek, jangka menengah maupun jangka panjang. Terutama visi dan misi yang dibangun. Kerugian usaha ini dalam jangka panjang akan berakibat terhadap penurunan jumlah model yang disetor oleh para pemegang saham dan selanjutnya laba ditahan (Retained Earning) serta dapat mengikis pada modal.
PELATIHAN DAN PENDAMPINGAN KARYAWAN BUMY DALAM PENYUSUNAN BUSSINESS PLAN Hidayat, Muhammad Taufiq; Maqsudi, Achmad
ABDIMAS Vol 4 No 04 (2024): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v4i04.1695

Abstract

Pada era globalisasi saat ini, persaingan dalam dunia usaha semakin ketat, menuntut setiap pelaku bisnis memiliki strategi yang efektif dan komprehensif untuk bersaing dan berkembang. Hal ini tidak hanya berlaku bagi perusahaan besar, tetapi juga bagi Usaha Kecil dan Menengah (UKM) yang berperan penting dalam perekonomian nasional. Berdasarkan survei di BUMY, banyak karyawan menghadapi kesulitan dalam menyusun rencana bisnis yang efektif dan kurang pengetahuan tentang strategi pemasaran yang diperlukan untuk membantu produk-produk rumahan bersaing dengan produk dari pengusaha besar. Selain itu, karyawan juga mengalami tantangan dalam mendampingi pengusaha rumahan mengembangkan usaha mereka di tengah persaingan pasar yang ketat. Oleh karena itu, kegiatan pengabdian ini bertujuan memberikan pelatihan dan pendampingan kepada karyawan BUMY untuk meningkatkan keterampilan dalam penyusunan business plan, mengajarkan strategi pemasaran yang efektif, dan mendukung pengembangan usaha kecil dan menengah agar mampu bersaing dan berkembang di pasar yang kompetitif. Dengan adanya pelatihan dan pendampingan ini, diharapkan karyawan BUMY akan memiliki pengetahuan dan keterampilan yang lebih baik dalam menyusun rencana bisnis dan strategi pemasaran, sehingga dapat berkontribusi positif terhadap perkembangan UKM di bawah pendampingan mereka, serta memberikan dampak signifikan bagi perekonomian lokal dan nasional.
The Effect of Financial Education on the FinancialLiteracy of the Millennial Generation Choirul Anwar, Mohamad; Nurfattah, Arizqiya; Maqsudi, Achmad
Nomico Vol. 1 No. 9 (2024): Nomico-Oktober
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/vn90ze66

Abstract

This study aims to analyze the influence of financial education on the financial literacy of the millennial generation. Millennials face increasingly complex financial challenges as access to digital financial products and consumptive lifestyles increases. Good financial literacy is needed so that they are able to make wise financial decisions, save, and invest for the future. This study uses a quantitative approach by collecting data through a survey involving 121 millennial respondents who have participated in financial education programs. Data analysis was carried out using SPSS version 25 software and linear regression methods to test the relationship between financial education and financial literacy levels. The results of the study show that financial education has a significant positive influence on millennial financial literacy. These findings underscore the importance of financial education programs in improving the financial understanding of millennials so that they are better prepared to face complex financial decisions. This research is expected to be a reference for policymakers and educational institutions in designing more effective financial literacy programs to support the financial well-being of the millennial generation.
Pengaruh Financial Literacy, Financial Attitude, Financial Behavior Terhadap Ketahanan Keuangan Gen Z di Era Digital (Studi Kasus Pada Gen Z Surabaya) Manalu, Martauli Septiana; Maqsudi, Achmad
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 4.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Dengan fokus pada studi kasus Gen Z di Surabaya, penelitian ini berupaya meneliti bagaimana pengetahuan, sikap, dan perilaku generasi ini memengaruhi ketahanan keuangan mereka di era digital. Kuesioner yang disebarkan melalui Google Formulir digunakan untuk mengumpulkan data primer. Terdapat 741.285 individu Gen Z di Surabaya yang menjadi populasi penelitian. Dengan margin of error 10% dan tingkat kepercayaan 95% pada rumus Slovin, 100 responden dipilih melalui purposive sampling untuk dijadikan ukuran sampel. SPSS digunakan untuk mengolah data. Hasilnya menunjukkan bahwa ketahanan keuangan sangat dipengaruhi oleh literasi keuangan, sikap, dan perilaku keuangan.
International HR Management: The Role of OCB Towards International HR Management Competency Sunny, Mila Permata; Gede, I Komang; Maqsudi, Achmad; Sihwinarti, Dwi; Winda, Made
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 12 No 1 (2025): April 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v12i1.11889

Abstract

This study aims to analyze the role of HR Management and Organizational Citizenship Behavior (OCB) in shaping International Human Resource Management (IHRM) competencies, especially in cultural adaptation, cross-cultural communication, and international collaboration. The research method used is a quantitative approach with data collection through questionnaires distributed to HR professionals in multinational companies. The sample was selected using a purposive sampling technique, focusing on HR managers and HR professionals working in multinational companies that have implemented OCB programs. The collected data were analyzed using multiple linear regression. The results of statistical tests showed that a signifi cant relationship was found between HRM and OCB variables with IHRM competencies. Regression analysis indicated that 13.8% of the variation in IHRM competencies (R Square = 0.138) could be explained by these two independent variables. The regression coeffi cient for HRM was 0.139 with a p value = 0.041, while for OCB it was 0.231 with a p value = 0.004, indicating a positive and signifi cant contribution of both variables to improving IHRM competencies. The normality test shows that the residuals are normally distributed, and the multicollinearity test shows no signifi cant problems, with a Tolerance value of 0.974 and a VIF of 1.027. The conclusion of this study is that strengthening OCB in HR management strategies is very important for building and developing adaptive IHRM competencies, so that multinational companies can increase their competitiveness in the dynamic global market.
Co-Authors Choirul Anwar, Mohamad Dantje Salean, Dantje Gede, I Komang Hanryono, Hanryono Hidayat, Muhammad Taufiq Ipahsari, Sri Wahyu Ismawati, Jumrotul Manalu, Martauli Septiana Melinda Melinda Nurfattah, Arizqiya saepudin, udin Sihwinarti, Dwi Solissa, Ferdinando Sunny, Mila Permata Tony Setyo Prayogo, Tony Setyo Tri Ratnawati Winda, Made Wulandari, Yanna