Article Per Year (5 Year)
p-Index From 2021 - 2026
5.218
P-Index
This Author published in this journals
All Journal JURNAL RELASI STIE MANDALA JEMBER Eduarts: Journal of Arts Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Journal of Contemporary Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat PUBLICA: Jurnal Pengabdian Masyarakat Relasi : Jurnal Ekonomi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Proceeding of International Conference on Social Science and Humanity
Rifandi, Muhamad
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Analisis Pengaruh Struktur Modal Dan Profitabilitas Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Pertanian Yang Terdaftar Di Bei Periode 2018-2022 Rifandi, Muhamad; Aviany, Rahmawati Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2160

Abstract

The company value in this study is proxied by Price Book Value, which is the market ratio used to measure stock prices with the book value of shares. This study aims to test and determine the effect of capital structure proxied by Debt to Equity Ratio and Profitability proxied by Return on Equity on the value of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 25 companies and the research data amounted to 125 data for the period 2018-2022. This study used time series data with multiple linear regression models. Hypothesis testing shows the regression coefficient value of the capital structure variable is -0.009 with a significance of 0.433> 0.05. Meanwhile, the regression coefficient value of profitability variable was 0.166 with a significance of 0.009 <0.05. The results of this study indicates that capital structure (DER) has a negative and insignificant effect on firm value, meaning that if the capital structure increases by one unit, the firm value will remain constant. While profitability (ROA) has a positive and significant effect on firm value (PBV), meaning that Profitability (ROA) has a significant effect on Firm Value in Manufacturing companies listed on the IDX that if profitability increases by one unit, the company value will increase.
EFEKTIVITAS PENGELOLAAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA SIDOMOYO KECAMATAN GODEAN, D.I YOGYAKARTA Hardiani, Mia; Muhamad Rifandi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

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

Abstract

The existence of Sidomoyo Makmur village business unit gives economy contribution playing roles in improving economy condition of the village members of society. BUMDes is one of village units which works in economy, social, and culture which plays roles as society aspiration centre and is used in planning development. BUMDes has many names such as in Sidomoyo which is called BUMKal or BUMDes; village land in the form of field and village land located around the field which is made as circuit. Therefore, BUMKal or BUMDes with all their potentials are expected to be empowered in order to improve society prosperity and Original Local Government Revenue in Sidomoyo village. The study aims at analyzing the effectiveness of BUMDes management in improving Original Local Government Revenue of Sidomoyo village of Sidomoyo Godean Sleman DIY. The study used qualitative method and the data collecting technique was through interview and observation. The result of the study showed that the main objective of BUMDes namely improving Original Local Government Revenue is still not effective yet because the profit of Original Local Government Revenue contributed to PADes is not maximum yet. However, the management planning of BUMDes is good. Keywords: Effectiveness, BUMDes management, PADes.
ACCOUNTABILITY AND TRANSPARENCY OF THE FINANCIAL REPORTS OF THE GAMPING GRAND MOSQUE Alek Murtin; Erni Suryandari Fathmaningrum; Leni Cahaya Permata; Muhamad Rifandi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 12 (2026): Mei 2026
Publisher : Bajang Institute

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

Abstract

Mosques are also places to carry out various righteous charitable activities, such as serving as venues for deliberation, weddings, and seeking solutions to problems occurring within the community, and so on. Mosques can be likened to spiritual pools that cleanse all forms of sin, impurity, and traces of negligence of a servant. The Gamping Grand Mosque is under the management of the Muhammadiyah Branch of Gamping. The management and the Mosque Prosperity Council of the Gamping Grand Mosque have the desire to have comprehensive financial reports covering all activities along with explanations of financial sources. Although they have had financial reports so far, these are limited to cash balance reports and are not yet based on financial accounting standards. The purpose of implementing ISAK No. 35 is so that the management of funds originating from the community can achieve transparency and accountability in the financial reporting of the Gamping Grand Mosque. Transparency means that financial management is carried out by being disclosed to stakeholders, while accountability refers to the responsibility of financial management to stakeholders by the mosque’s financial managers. At the Gamping Grand Mosque, this is pursued by conducting training on the preparation of financial reports based on ISAK No. 35, which is directly beneficial for its financial management. The aim is to provide understanding and techniques on how to prepare financial reports for the Gamping Grand Mosque that are easy to implement and comprehend, delivered through training followed by assistance in preparing mosque financial reports based on ISAK No. 35. Thus, participants from the Gamping Grand Mosque will be able to independently prepare financial reports in the form of a Balance Sheet and a Comprehensive Financial Statement
Tax Assistance for Article 21 Income Tax and Corporate Income Tax at PT Gravitas Indonesia Maju Murtin, Alek; Fathmaningrum, Erni Suryandari; Chandra, Icha Latifa; Rifandi, Muhamad
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i2.96

Abstract

State revenue sources come from various aspects. In Indonesia, taxes are the main source of income for the state, both from personal and corporate taxes and will be used for the benefit of the state. Most of the state's needs include financing building projects, employee expenses, construction of public facilities and other needs come from taxes. Factors that influence taxpayer compliance consist of internal factors are factors that arise from the taxpayer itself, for example the understanding and perception of tax rates from taxpayers, external factors are factors that arise from outside the taxpayer, for example the standard of service or quality of officers in serving taxpayers and tax socialization carried out by the Directorate General of Taxes with the aim of creating taxpayer compliance regarding corporate income tax and article 21 income tax. Income Tax or PPh is a tax imposed on every individual or corporate taxpayer regarding the income received or obtained in the tax year. Article 21 Income Tax (PPh) is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments in any name and form in connection with work, services, or activities carried out by individual taxpayers within the country. Income Recipients (Tax Subjects) are domestic individuals, such as permanent employees, temporary employees, pension recipients, former employees, and activity participants. Income Providers (Tax Withholding Agencies) are usually companies or agencies that are required to withhold Article 21 Income Tax when paying income to recipients.
Co-Authors Achmad Rafi Hafidz Adhitya Tri Wibowo Agustino, Didit Al Haetami, Muhammad Ibnu Hajar Alek Murtin Alek Murtin, Alek Aviany, Rahmawati Nur Chandra, Icha Latifa Choirul Anam Damar Prasetyaaji Danang Kuncara Jakti Eko Haryanto Erni Suryandari Fathmaningrum Evi Mulyati Fajar Satriya Segarawasesa Fathmaningrum, Erni Suryandari Feni Pirani Hardiani, Mia Irma Anjelina Leni Cahaya Permata Maulida Rahmawati Mia Hardiani Pradita Kusumadewi Rofiqah Niyati Rahayu Seto Satriyo Bayu Aji Siti Sulistyowati