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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 AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Unes Law Review Abdimas Universal Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Governance and Accountability Studies Riset Akuntansi dan Keuangan Indonesia
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

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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.
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; Qomaruddin Ridwan, Muhammad; 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.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Bahri, Alim; Altin, Darus; Karmawan, Karmawan; Imro'ah, Alfiany Alim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): 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.
Mapping and Analysis of Bangka’s Local Tax Potential Altin, Darus; Ridwan, Muhammad Qomaruddin; Wahyudin, Nanang; 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.
Co-Authors Achmad Zaky Ahmad Afnan Anshori Alfan Shidqon Anggraeni Yunita Aprilian, Rahil Imainul Bahri, Alim Barokah, Zuni Christianingrum Darus Altin Dewi Rahmayanti Dina Septiani Elma Elma, Elma Fitri Ramdhani Harahap Fitri Santi Ibrahim Imro'ah, Alfiany Alim karmawan karmawan Karmawan Karmawan Khairiansyah Khairiansyah Khairiyansyah Khairiyansyah 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 Sumar Sumar, Sumar SUMIYATI SUMIYATI Sumiyati Sumiyati Suparlan . Toni, Toni Vebtasvili Vebtasvili Wan Mohd Nazdrol Wenni Anggita YANTO YANTO Yanuar, Dony