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All Journal Jurnal Ilmiah Mahasiswa FEB Al-Ihkam: Jurnal Hukum dan Pranata Sosial Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Jurnal Bina Praja Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Unes Law Review Abdimas Universal Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal Kewarganegaraan RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Governance and Accountability Studies Jurnal Pemberdayaan Umat Riset Akuntansi dan Keuangan Indonesia Jurnal Kebijakan Pembangunan Daerah (JKPD)
Muhammad Qomaruddin Ridwan
Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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SOSIALISASI PENGGUNAAN SOCIAL COGNITIVE CAREER THEORY (SCCT) UNTUK MEMBANTU SISWA DALAM MENETAPKAN PILIHAN JURUSAN AKUNTANSI DI PERGURUAN TINGGI Yanto, Yanto; Aprilian, Rahil Imainul; Vebtasvili, Vebtasvili; Ridwan, Muhammad Qomaruddin
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1983

Abstract

The background of this activity focuses on the low interest of students in continuing to higher education, particularly in the field of accounting. This is due to a lack of understanding regarding the diverse and promising career prospects in accounting, such as job stability, competitive salaries, and opportunities for growth. In addition, limited outreach about accounting careers has led students to overlook this field as a potential future career choice. This activity aims to increase students’ understanding and interest in accounting careers. The community service program at SMK Negeri 1 Sungailiat aims to enhance accounting students’ understanding and interest in pursuing higher education in accounting. Using the Social Cognitive Career Theory (SCCT) approach, this program provides career guidance through workshops, interactive discussions, and SCCT-based questionnaires that measure students' self-efficacy, outcome expectations, and career goals. The results of this activity show a significant increase in students’ understanding of the importance of higher education in expanding career opportunities in accounting. Additionally, there is an increase in students’ confidence in accounting career prospects, as reflected in the questionnaire results. Students now better understand various career benefits, such as job stability and opportunities for growth. Positive feedback from students also indicates that the Social Cognitive Career Theory (SCCT) approach is effective in helping them make better career decisions. Therefore, this activity successfully motivates students to consider accounting as a career choice. In conclusion, SCCT-based career guidance helps students confidently choose accounting as their major. Recommendations are made to extend the duration of interaction and strengthen career guidance programs so that students receive continuous support in planning their education and future careers.
Pemetaan Pajak Daerah dan Retribusi Daerah di Pangkalpinang Rahmadoni, Firman; Safitri, Marlina; Suparlan, Suparlan; Reniati, Reniati; Rahayu, Rini Luciani; Ridwan, Muhammad Qomaruddin
Jurnal Bina Praja Vol 14 No 2 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.301-313

Abstract

Regional autonomy provides opportunities and challenges for Regional Governments to manage and explore sources of Regional Revenue. As the Capital of the Province, Pangkalpinang still relies on transfers, fund and yet their regional revenue is very low. This study tries to identify and map tax and levy revenues in Pangkalpinang and then formulate strategic recommendations that the Government may consider increasing regional revenue. This study analyzes the effectiveness, contribution, and growth of regional tax and retribution revenue in Pangkalpinang between 2016 and 2020. The contribution and growth analysis results are the basis for the Klassen analysis. This study's results indicate that tax revenue's effectiveness in the Pangkalpinang rate is 114.54%, while the effectiveness of retribution is 96.61%. The regional tax revenue with the largest contribution is street lighting tax, which contributes 36.49%. In contrast, the largest contribution of retribution is the revenue from the use of regional wealth, which is 25.05%. Based on Klassen's analysis, knowing that four sectors are in the developing category, four sectors are in the advanced but depressed category, five sectors are in the potential category, and the remaining nineteen sectors are in the lagging category. Therefore, the researcher suggests that the Government focus on developing and developing depressed sectors if they want to increase local tax and retribution revenues in the short term. However, they must focus on developing potential sectors if they're going to increase regional tax and levy revenues long-term.
Kebutuhan Regulasi bagi Pembentukan Kelompok Pengelola Desa Ekowisata Bukit 7 Sempan Kurnia, A. Cery; Hutapea, Sintong Arion; Toni, Toni; Ridwan, Muhammad Qomaruddin
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.748

Abstract

This research is based on the fact that in Sempan Village there is have potential eco tourism for Bukit 7 Sempan which requires professional institutions. However, there is a void in the legal basis for the Sempan Village Government in creating institutional governance. This research was written using an empirical normative approach that relies on secondary data and primary data. The role of the village is part of the constitutional aspect because the village is an autonomous government unit. Village government is indeed a part that cannot be separated geographically because the village government area is also a regional government area. But uniquely, on the one hand, the village also always has its autonomy, namely in terms of controlling the village household and making village regulations. The village is a self-governing community, a form of autonomy from the Sempan Village Government in managing Sempan 7 Hill is by forming a Tourism Awareness Group (Pokdarwis). Efforts to guarantee legal certainty. By giving Pokdarwis legality, it will enjoy a position like other legal subjects.
Optimalisasi Tata Kelola Koperasi Masyarakat Nelayan Batu Rusa Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Yokotani , Yokotani
Jurnal Pemberdayaan Umat Vol 5 No 1 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v5i1.5710

Abstract

Purpose: This community service activity aims to optimizing the governance of fishing community cooperatives in Batu Rusa Village, Bangka Regency. Methodology/approach:  Implementation of activities includes observation, socialization, mentoring, as well as monitoring and evaluation which is carried out in a participatory manner by involving cooperative administrators and members. Results/findings: The results of the activities demonstrated an increase in the institutional capacity of cooperatives through the creation of legal documents in the form of notarial deeds, articles of association (AD/ART), governance guidelines, and a financial record-keeping manual. Furthermore, there was an increased understanding among cooperative administrators and members of the importance of transparency, accountability, and professionalism in managing joint ventures. Conclusions: This activity contributes to strengthening the economy of coastal communities by optimizing the governance of fishing cooperation in Batu Rusa Village. Limitations: This activity has limited time and budget, so not all issues within the Batu Rusa Village fishing community cooperative can be resolved. We hope to continue this activity in the future to ensure the sustainability of the Batu Rusa Village fishing community cooperative. Contributions:  Batu Rusa Village fishing community cooperative has good legal standing and governance, as well as transparent and accountable financial management guidelines. Furthermore, this activity has been proven to increase the awareness and skills of cooperative members regarding the importance of legality, governance, and sound financial record-keeping for the cooperative's sustainability.
Peningkatan Life Skill Melalui Pelatihan Kewirausahaan dan Pembukuan Sederhana sebagai Upaya Job Preparation bagi Anak Panti Asuhan Yatim dan Dhuafa Christianingrum; Sumar; Muhammad Qomaruddin Ridwan
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.4116

Abstract

Abstrak Kegiatan ini dilatarbelakangi oleh permasalahan yang dihadapi oleh panti asuhan Yatim dan Dhuafa Muhammadiyah Belitung Timur. diketahui terdapat empat permasalahan utama yang dihadapi oleh pengurus serta anak-anak panti asuhan, yaitu: Keterbatasan Skill dalam Pembuatan Produk Kuliner, belum mampu melakukan pengemasan yang menarik, belum mengetahui cara pemasaran produk yang menarik serta belum mampu menyusun atau menggunakan aplikasi pembuatan laporan keuangan. Berdasarkan permasalahan yang dihadapi oleh panti asuhan tersebut maka pengabdi merumuskan solusi yang perlu dilakukan untuk mengasah kemampuan para penghuni panti asuhan. Pelatihan kewirausahaan diwujudkan melalui pelatihan pembuatan produk yang bernilai jual sehingga bisa menambah pemasukan panti asuhan untuk kegiatan operasional. Pelatihan pencatatan keuangan sederhana dan pembekalan pencatatan keuangan menggunakan aplikasi, serta pemberian buku saku sebagai pedoman pencatatan keuangan sederhana dan pencatatan keuangan usaha dalam aplikasi smart phone. Pelatihan ini dilaksanakan sebagai upaya Peningkatan life skill dan Job Preparation bagi Penghuni panti setelah mereka meningggalkan panti nantinya. Kata Kunci: life skill, Job Preparation, Kewirausahaan, Kuliner, Laporan keuangan Abstract This activity was motivated by the problems faced by the Orphan orphanage and Dhuafa Muhammadiyah East Belitung. it is known that there are four main problems faced by the management and children of the orphanage, namely: Limited Skills in Making Culinary Products, not being able to do attractive packaging, not knowing how to market attractive products and not being able to compile or use financial report making applications. Based on the problems faced by the orphanage, the service provider formulates solutions that need to be done to hone the abilities of the orphanage residents. Entrepreneurship training is realized through training on making products that are of selling value so that they can increase the income of orphanages for operational activities. Simple financial recording training and financial recording debriefing using the application, as well as providing pocketbooks as a guide for simple financial recording and business financial recording in smart phone applications. This training is carried out as an effort to improve life skills and Job Preparation for nursing home residents after they leave the home later. Keywords: life skills, Job Preparation, Entrepreneurship, Culinary, Financial reports
PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL PAJAK, DAN DANA BAGI HASIL BUKAN PAJAK TERHADAP DANA ALOKASI UMUM KABUPATEN DAN KOTA DI PROVINSI KEPULAUAN BANGKA BELITUNG Mona Patrecia Sinambela; Abu Nizarudin; Muhammad Qomaruddin Ridwan
Jurnal Kebijakan Pembangunan Daerah Vol 10 No 1 (2026): Juni 2026
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v10i1.387

Abstract

The General Allocation Fund (Dana Alokasi Umum/DAU) serves as a strategic instrument for supporting regional autonomy and promoting fiscal equity across regions. However, the amount of DAU a region receives is heavily influenced by its fiscal capacity, as reflected in Local Revenue (PAD), Tax Revenue Sharing Funds (DBHP), and Non-Tax Revenue Sharing Funds (DBHBP). These three components determine the fiscal gap underlying DAU calculations, making it essential to empirically understand their influence. This study aims to examine and analyze the effect of PAD, DBHP, and DBHBP on DAU across regencies and cities in Bangka Belitung Islands Province. Using a quantitative approach, the study processes secondary data from the 2014–2023 regional budget realization reports (APBD), obtained from the Directorate General of Fiscal Balance, and analyzed using multiple linear regression. The results show that PAD, DBHP, and DBHBP each exert a negative effect on DAU, meaning that higher fiscal capacity leads to lower DAU allocations from the central government. These findings imply that the central government should refine the DAU allocation formula to better reflect fiscal fairness, while regional governments should be encouraged to optimize own-source revenues without being disincentivized by disproportionate reductions in DAU transfers.
EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH: EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH Yanto Yanto; Muhammad Qomaruddin Ridwan; Rahil Imainul Aprilian
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor sosial kognitif yang mempengaruhi niat berkarir sebagai akuntan di kalangan siswa sekolah menengah. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengumpulan data melalui kuesioner yang melibatkan 231 responden. Hasil analisis menunjukkan bahwa secara simultan, efikasi diri, ekspektasi hasil, dan tujuan pribadi berpengaruh terhadap niat siswa untuk berkarir sebagai akuntan. Secara parsial mengungkapkan bahwa efikasi diri tidak berpengaruh signifikan terhadap niat siswa berkarir sebagai akuntan, sedangkan ekspektasi hasil dan tujuan pribadi menunjukkan pengaruh positif dan signifikan terhadap niat siswa berkarir sebagai akuntan. Temuan ini memberikan kontribusi penting dalam memahami faktor-faktor yang dapat meningkatkan minat siswa untuk berkarir di bidang akuntansi dan dapat menjadi acuan bagi pihak sekolah dalam merancang program bimbingan karir yang lebih efektif.
Digitalization, Circular Economy, and BUMDes Sustainability: Evidence from the Bangka Belitung Islands Province Rulyanti Susi Wardhani; Suhdi Suhdi; Darus Altin; Alim Bahri; Muhammad Qomaruddin; Mohd Taufik Bin Mohd Suffian
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 10 No. 1 (2026): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2026.101-02

Abstract

This study investigates the relationship between knowledge, attitude, perceived benefits, and support for the sustainability of digitalization in Village-Owned Enterprises (BUMDes) as a community empowerment mechanism within a circular economy framework in Bangka Belitung Islands Province, Indonesia. Motivated by environmental challenges—particularly waste management—and the need to enhance community empowerment through digital transformation, the study employed a convergent mixed-methods design. Quantitative data from 197 BUMDes managers were analyzed using multiple linear regression, while qualitative data from semi-structured interviews with 10 key informants were analyzed thematically. Knowledge and perceived benefits were positively and significantly associated with sustainability support, whereas attitude showed no significant association, reflecting an attitude–behavior gap linked to infrastructural, financial, and institutional barriers identified through qualitative analysis. Managerial knowledge and perceived advantages of digital technologies emerged as primary drivers of digital transformation, while inadequate infrastructure, limited digital competencies, financial constraints, and weak institutional support remained key barriers. These findings suggest that sustaining BUMDes digitalization as a community empowerment tool requires capacity building, institutional strengthening, collaborative governance, and supportive public policies. This study contributes empirical evidence on rural digital transformation, the circular economy, and community empowerment in an archipelagic region, offering practical implications for policymakers and community development practitioners.
Mapping and Analysis of Bangka’s Local Tax Potential Darus Altin; Muhammad Qomaruddin Ridwan; Nanang Wahyudin; Elma Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Muhammad Qomaruddin Ridwan; Rulyanti Susi Wardhani; Alim Bahri; Darus Altin; Karmawan Karmawan; Alfiany Alim Imro'ah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Co-Authors Abu Nizarudin Achmad Zaky Ahmad Afnan Anshori Alfan Shidqon Alfiany Alim Imro’ah Alim Bahri Alim Bahri Anggraeni Yunita Aprilian, Rahil Imainul Barokah, Zuni Christianingrum Darus Altin Darus Altin Darus Altin Dewi Rahmayanti Dina Septiani Elma Elma Fitri Ramdhani Harahap Fitri Santi Ibrahim Karmawan Karmawan Khairiansyah Khairiansyah Khairiyansyah Khairiyansyah Mohd Taufik Bin Mohd Suffian Mona Patrecia Sinambela Muhammad Ikhlash Nanang Wahyudin Rahil Imainul Aprilian Rahmadoni, Firman Reniati Reniati Rini Luciani Rahayu, Rini Luciani Rulyanti Susi Wardhani Rusydi Sulaiman, Rusydi Safitri, Marlina Suhaidar Suhaidar Suhdi Suhdi Sumar, Sumar SUMIYATI SUMIYATI Sumiyati Sumiyati Suparlan . Toni, Toni Vebtasvili Vebtasvili Wan Mohd Nazdrol Wenni Anggita, Wenni Yanto Yanto YANTO YANTO Yanuar, Dony Yokotani , Yokotani