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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat MUDRA Jurnal Seni Budaya Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT IKRA-ITH EKONOMIKA Jurnal Equity Jurnal Akuntansi dan Bisnis Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat MEDIA BISNIS Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Trilogi Accounting & Business Research Jurnal Pepadu Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Adpebi Science Series SENMEA PASAI : Jurnal Pengabdian kepada Masyarakat Equity
Ramayanti, Rizka
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
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Analisis Biaya Produksi Pada Umkm Rini Catering Kebon Baru Di Masa Pandemi Covid-19 Dalam Pemberian Diskon Anila Sari; Rizka Ramayanti
IKRAITH-EKONOMIKA Vol 5 No 1 (2022): IKRAITH-EKONOMIKA No 1 Vol 5 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (865.603 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui peranan akuntansi manajemen pada pengambilankeputusan jangka pendek menganalis bagaimana biaya produksi pada UMKM Rini CateringKebon Baru di masa pandemi Covid-19 dalam pemberian diskon. Jenis penelitian yang dipakaimerupakan penelitian kualitatif deskriptif. Hasil penelitian ini memperlihatkan bahwa analisistentang Rini Catering dapat memberikan diskon sebesar 33% dimana dalam memberikanalternatif pesanan dengan pemberian diskon, Rini Catering Kebon Baru menentukan dengan caraperhitungan biaya dalam menerima pesanan diskon kemudian hasil penelitian menyatakankeputusan dalam memutuskan untuk menerima pesanan diskon dalam masa Pandemi Covid-19sudah tepat karena dapat meningkatkan keuntungan tambahan sebesar Rp 44.955.208,-, selainitu dapat menghemat biaya seperti bahan baku, biaya tenaga kerja langsung, maupun biayaoverhead pabrik, sehingga memaksimalkan keuntungan usaha, kemudian dapat memberikan efekpositif dalam penjualan dengan adanya diskon yaitu memenangkan persaingan pasar,meningkatkan keuntungan, menjadi salah satu cara untuk promosi usaha agar semakin dikenalmasyarakat luas, dapat menarik minat konsumen baru diluar konsumen tetap (langganan), dandapat mengurangi produk yang tersimpan dan sehingga memaksimalkan penjualan maupunkeuntungan usaha.
Edukasi tentang Hak dan Kewajiban Pajak UMKM di Cileungsi Kidul, Kabupaten Bogor Nurul Aisyah Rachmawati; Rizka Ramayanti
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 5, No 2 (2022): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v5i2.257

Abstract

In April 2022, Department of Accounting, Universitas Trilogi Jakarta has organized one of the Tri Dharma Perguruan Tinggi in the form of community service activities. In this case, Department of Accounting, Universitas Trilogi Jakarta held a mentoring class for one of the MSME actors who is a honey producer in Cileungsi Kidul, Bogor Regency. Knowledge about the tax rights and obligations of MSME is still limited. Therefore, it is necessary to provide assistance for the development of MSME, including in the field of taxation. During the COVID-19 pandemic, MSME mentoring classes were carried out virtually. Through this education, it is hoped that MSME actors will be more aware of taxes and have good knowledge about tax rights and obligations. Thus, in the future, MSME will avoid the imposition of tax administration sanctions.
BESARAN PERUSAHAAN, PROFITABILITAS, DIVIDEND PAYOUT RATIO, LEVERAGE OPERASI DAN WINNER/LOSSER STOCK TERHADAP PERATAAN LABA DI BURSA EFEK INDONESIA RIZKA RAMAYANTI
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The Research was designed to provide the empirical evidence about income smoothing at on manufacturing companies listed in Indonesia Stock Exchange (IDX) and eximine five variables which were hypothesized influence income smoothing practices, they are company size, profitability, dividend payout ratio, Operating Leverage and Winner /Losser Stock. Eckel index was used to identify smoother and non smoother companies. Statistical analysis were used to examine hypothesies is logistic regression. Results of Eckel Index computation show that income smoothing was applies by manufaktur companies in Indonesia. In addition, result of analysis on the five variables which were hypothesized to influence the income smoothing show that Profitability was influence income smoothing practices. In addition, company size, Dividend Payout Ratio, Operating Leverage and Winner/Losser Stock were influence income smoothing practices.
PENGARUH KUALITAS PELAYANAN, SANKSI, BIAYA KEPATUHAN DAN KEMUDAHAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Fitriana Mawaddah; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1400

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate whether service quality, tax sanctions, compliance costs, and the usability of e-filing had an effect on MSME taxpayer compliance. This investigation was done by 44 Depok-based SMB respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study reveals that the quality of tax services, tax sanctions, and the convenience of e-filing have an effect on taxpayer compliance, however the cost of compliance has no effect. Keywords: Compliance costs; tax sanctions; tax service quality; ease of use of e-filling
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM (STUDI KASUS PADA UMKM MADU HUWAIDA) Fitria Hana Tiara Ningrum; Rizka Ramayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.780

Abstract

Penelitian dilakukan pada salah satu UMKM yang berlokasi di Cileungsi, Bogor yaitu UMKM Madu Huwaida Mitra Berdaya. Memiliki tujuan untuk menyusun laporan keuangan yang berbasis SAK EMKM pada UMKM Madu Huwaida Mitra Berdaya. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pengumpulan data, pengolahan data, analisis data, serta penarikan kesimpulan. Data dikumpulkan dengan wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan jika pemilik usaha belum melakukan pencatatan dan belum menerapkan standar akuntansi terhadap pencatatan transaksi keuangan yang terjadi. Penyusunan laporan keuangan dalam penelitian ini adalah berdasarkan SAK EMKM yang terdiri dari Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan atas Laporan Keuangan. SAK EMKM yang penerapannya sudah dirancang untuk UMKM Madu Huwaida Berdaya telah sedikit banyak membantu dan memudahkan usaha dalam mengolah dan mengelola data-data yang tersedia guna membuat laporan keuangan dan melihat kinerja usaha
Steel and aluminium industry reactions of import rate announcement: Event study analysis Anisyah Nur Kuswati; Faizah Syihab; Rizka Ramayanti
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.194 KB) | DOI: 10.55980/ebasr.v1i2.10

Abstract

The study aims to find out the investor reaction to the announcement of import tariffs changes for the steel and aluminum sector. The study used the event study method, through the calculation of abnormal returns and trading volume activities which has the 11 event periods (ARCH/GARCH). The sample is public listed steel and aluminum firms, consist of daily stock prices, trading volume, and price index. One-sample test result showed abnormal returns variable are significant in the period before the announcement event, whereas the significant results only occurred on the period three after the event. Meanwhile, for the trading volume activities, the significant result show differences during the entire period. It can be said that the steel and aluminum industries being affected by the tariff announcement. As for two-samples test showed that there is not significant differences before and after the announcement event displayed, on abnormal returns and trading volume activity variable. Therefore, there is a shock influenced the stock return and show reaction by the announcement. From the study, abnormal return quickly returns to normal state and proved that the market in semi-strong efficiency category.
Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 Nurul Aisyah Rachmawati; Rizka Ramayanti; Yunita Fitra Andriana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.008

Abstract

The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19 Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19. Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach. Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels. Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited. Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy.   Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19 Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19. Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling. Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan. Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas. Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional.  
Processing Purple Sweet Potato Peel as Alternative Material of Textile and Fashion Products with Circular Economic Principles Yunita Fitra Andriana; Rizka Ramayanti; Nurul Aisyah Rachmawati
Mudra Jurnal Seni Budaya Vol 38 No 3 (2023)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v38i3.2020

Abstract

The textile and fashion industries are the most polluting industry in the world. This is because the industries driven by the fashion trend which is rapidly change. During the production and distribution process, the fashion and textile industries produce waste that can damage the air, water and soil. Moreover, the industries use non-renewable materials, and the life span of their product is short, eventually it will end up on the landfill. The application of circular economic principles on the textile and fashion industry is a step in an effort to reduce the level of environmental pollution. In this study, the principles that applied are, using biomaterial, obtain it from local resources, producing less waste, and after use the material can be naturally decomposed. The method used in this research is a qualitative method with an experimental approach. Data collected through a several exploration stages, processing purple sweet potato peel into composite materials. Processing purple sweet potato peel in this study is to produce an alternative raw material for the industries, so that they can use a more environmentally friendly material. Using biomaterials also can adding value to the textile and fashion products, so it can foster awareness to the consumer, in aim to make a systemic social behavioral change. The output of this study is the design of fashion products made of composite materials from purple sweet potato peel which are carried out using digital simulation sketches. The design was made based on the consideration of the character and potential of the composite material from the results of a series of experimental processes, so that the product sketch made is an accessory product consisting of earrings with a relatively small size.
PENINGKATAN LITERASI FINANSIAL DAN BISNIS UNTUK MENINGKATKAN KINERJA UMKM DESA WISATA BALI Anies Lastiati; Rizka Ramayanti
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 2 (2023): Jurnal Panrita Abdi - April 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i2.20977

Abstract

Despite absorbing most of the available workforce in Indonesia, the Micro, Small, and Medium Industries (MSMEs) sector still needs to perform optimally. The MSME sector contributes only around 61% of national income. The government has been promoting some MSME development programs, which are carried out in clusters and working groups. In line with the government initiatives, the purpose of this community service is to improve the financial literacy of MSME owners, specifically by providing knowledge for them to be able to prepare business documents. The audience of this Business Planning Workshop was 32 MSMEs owners who are members of the MSME development cluster of the Bali Provincial Tourism Village Communication Forum. The result, which is the conclusion of this community service, is that all MSME participants can prepare the Business Plan documents needed to be submitted by MSMEs for their fund to seek purposes. In general, the participants' assessment of this service program is helpful for their business, exciting, and straightforward.  ---  Industri Mikro Kecil dan Menengah (UMKM) di Indonesia, meski menyerap sebagian besar tenaga kerja yang tersedia, namun masih belum dapat berkinerja dengan optimal. Terbukti sektor UMKM ini baru mampu menyumbang sekitar 61% pendapatan nasional. Salah satu cara yang dilakukan oleh pemerintah adalah dengan melakukan pembinaan UMKM dalam kluster-kluster dan kelompok-kelompok kerja. Tujuan pengabdian ini adalah meningkatkan kemampuan literasi finansial para pelaku UMKM, secara khusus dengan memberikan pengetahuan dalam penyusunan perencanaan bisnis lewat workshop. Audiens Workshop Perencanaan Bisnis ini adalah 32 UMKM yang tergabung dalam kluster pembinaan UMKM Forum Komunikasi Desa Wisata Provinsi Bali. Hasilnya yang merupakan simpulan pengabdian ini adalah pelaku UMKM mampu menyusunan dokumen Business Plan yang dibutuhkan untuk diajukan oleh UMKM saat mencari sumber permodalan. Secara umum penilaian peserta terhadap program pengabdian ini adalah bermanfaat untuk usahanya, menarik dan jelas.
PENENTUAN BIAYA PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK CAFE BUKAN RUANG Mahgfiroh Setiati; Rizka Ramayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1040

Abstract

Tujuan penelitian ini adalah menentukan biaya produksi di cafe Bukan Ruang menggunakan metode full costing untuk menetapkan harga. Jenis penelitian deskriptif kuantitatif dengan pendekatan komparatif. Data yang digunakan adalah data primer dan data sekunder untuk membantu peneliti melakukan perhitungannya. Hasil penelitian ini menunjukkan bahwa biaya produksi yang ditentukan oleh perusahaan lebih rendah dari pada yang ditentukan menggunakan metode full costing, karena perusahaan belum memasukan unsur biaya tenaga kerja langsung dan biaya overhead pabrik kedalam biaya produksi. Harga jual produk saat ini hanya menggunakan perkiraan biaya produksi dan harga jual pesaing. Berbeda dengan harga jual yang ditentukan dengan metode cost plus pricing harga jual kopi susu Anteng, latte dan pandan latte lebih tinggi dari harga jual perusahaan. Namun produk Long Black, Taro Latte, Matcha Latte dan Chocolate dibanderol di bawah harga eceran yang ditetapkan perusahaan. Dengan metode cost plus pricing diperoleh laba sebesar Rp 1.520.491 lebih tinggi dari harga jual saat ini
Co-Authors Akmal, Athallah Andria, Yunita Fitra Anggraeni, Alqarana Maylinda Angraini, Hani Nur Anila Sari Anindita Rizki Hapsari Anisyah Nur Kuswati Anugrah Dafa Satria Ashari, Lazuardien Athallah Akmal Baskoro, Lahandi Bastaman, Aam Dwi Maharani Putri Erneza Dewi Krishnasari Ersya Pramestina Meilani Firyani, Rifa Fitria Hana Tiara Ningrum Fitriana Mawaddah ilhamnurizki fadli Kisman, Zainul Krishnasari, Erneza Dewi Lastiati, Anies Lia Sholehah Mahgfiroh Setiati Meilani, Ersya Pramestina Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nadin, Hasdin Nurchasannah, Dwi Nurulhaq, Bayyinah Opti, Sri Putri, Dwi Maharani Rachmawati, Nurul Aisyah Rudi Setiawan Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Syihab, Faizah Warda, Nabila Yaddarabullah, Yaddarabullah Yunita Fitra Andriana Yunita Fitra Andriana