Article Per Year (5 Year)
p-Index From 2021 - 2026
5.466
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) PUBLICA: Jurnal Pengabdian Masyarakat Relasi : Jurnal Ekonomi Financial and Accounting Indonesian Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Proceeding of International Conference on Social Science and Humanity Advanced Business Journal
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 : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 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.
Pengaruh Penerapan SAP, Sistem Akuntansi Keuangan Daerah, Kompetensi SDM, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Yuliana Yuliana; Muhamad Rifandi
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.3955

Abstract

Financial reporting in the government system is crucial to improve its quality. Several factors influence the quality of financial reports. This study aims to examine the effect of the implementation of Government Accounting Standards (SAP), the Regional Financial Accounting System (SAKD), human resource competency (HR), and the use of information technology on the quality of financial reports of the Banggai Laut Regency Government. The research method used is a quantitative approach by distributing questionnaires to 81 respondents from 27 SKPD, and the data analyzed using multiple linear regression. The results show that the implementation of SAP, human resource competency, and the use of information technology have a positive and significant effect on the quality of financial reports. In contrast, the regional financial accounting system (SAKD) does not have a significant effect on the quality of financial reports. These findings contribute to expanding the study of public sector accounting by enriching the four variables tested in an integrated manner. These findings provide practical impacts for the Banggai Laut Regency government regarding the importance of implementing accounting standards and information technology in realizing reliable and accountable financial reports. This study still has limitations, namely in the geographical scope of Banggai Laut Regency, so the results of the study cannot be generalized to other regions. The research was also limited to quantitative methods, thus limiting our understanding of the phenomena. Future researchers can implement a mixed methods approach and expand the study to include government agencies in other regions to gain a more comprehensive understanding.
Pengaruh Akuntabilitas, Transparansi, Partisipasi masyarakat dan Kompetensi aparatur terhadap Pengelolaan Dana Desa Umu Salamah Leisubun; Muhamad Rifandi
Financial and Accounting Indonesian Research Vol. 5 No. 2 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i2.4020

Abstract

This research examines the effect of accountability, transparency, community participation, and the competence of village officials on the management of village funds in Kei-Kecil Timur District, Southeast Maluku Regency. The background of this study lies in the urgency of implementing transparent and accountable governance to strengthen development and improve community welfare. The novelty of this research is its focus on integrating governance principles with the utilization of the Village Financial System (SISKEUDES) in a regional context that has rarely been studied. A quantitative approach was applied through a survey of 72 respondents, consisting of village heads, secretaries, treasurers, and 15 members of the Village Consultative Body (BPD) from each of the 18 villages, selected using purposive sampling. The results indicate that all independent variables have a positive influence on village fund management. These findings suggest that effective village financial governance requires competent officials, transparent public information, and active community involvement. The study provides practical implications for village governments and stakeholders in improving the quality of village fund governance.
From Waste to Wealth: Conceptualizing the Recycling Process as a Pathway to Sustainable Civil Engineering Practices Muhamad Rifandi
Advanced Business Journal Vol. 1 No. 2 (2025): Advanced Business Journal
Publisher : PT Advanced business journal

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

Abstract

The construction industry is one of the largest generators of waste and consumers of natural resources worldwide. This study presents a conceptual analysis of the recycling process within civil engineering sites, emphasizing its role in sustainable construction and circular economy practices. Using a qualitative and descriptive approach, the research synthesizes findings from global studies, reports, and industry data to develop a framework outlining five key stages of the recycling process—waste generation, segregation, processing, quality control, and reuse. The results show that effective recycling can reduce construction waste by up to 90%, lower material costs by 5–10%, and cut carbon emissions by approximately 20%. The study further identifies challenges such as limited policy support, lack of standardization, and technological gaps that hinder wide-scale adoption, particularly in developing countries. The proposed conceptual framework highlights that recycling is not only a technical solution but also a management and policy process requiring coordination among engineers, contractors, and regulators. Overall, the study concludes that integrating systematic recycling into project planning and execution can transform civil engineering into a resource-efficient, low-carbon industry, aligning with global sustainability objectives such as the UN Sustainable Development Goals (SDGs).
Tax Assistance for Article 21 Income Tax and Corporate Income Tax at PT Gravitas Indonesia Maju Alek Murtin; Erni Suryandari Fathmaningrum; Icha Latifa Chandra; Muhamad Rifandi
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 Aviany, Rahmawati Nur Choirul Anam Damar Prasetyaaji Danang Kuncara Jakti Eko Haryanto Erni Suryandari, Erni Evi Mulyati Fajar Satriya Segarawasesa Feni Pirani Hardiani, Mia Icha Latifa Chandra Irma Anjelina Maulida Rahmawati Mia Hardiani Pradita Kusumadewi Rofiqah Niyati Rahayu Seto Satriyo Bayu Aji Siti Sulistyowati Umu Salamah Leisubun Yuliana Yuliana