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All Journal Jurnal Ekonomi dan Bisnis Islam Jurnal ASET (Akuntansi Riset) EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Financial, Accounting, and Management Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Review of Islamic Economics and Finance Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Asian Journal of Management Analytics JURNAL ABDIKARYASAKTI
Rachman, Yoga Tantular
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Optimalisasi Peran Akuntansi Manajemen dalam Bisnis Rachman, Yoga Tantular; Prayitno, Yogo Heru
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.15478

Abstract

Abstract. This research aims to find out how to optimize management accounting as a company strategy in achieving the goals expected by stakeholders. The research method used is descriptive method. Data from the results of direct observation through questionnaires and interviews are processed and described based on sources from the literature (articles, books, magazines, etc.). The results of the research show that good business management requires a variety of information that can help businesses optimize all of their potential. Relevant information related to the company's business activities is obtained by optimizing the role of management accounting in the company. One important role of Management Accounting is to provide information to the right people, in the right way at the right time to improve management's ability to understand the conditions around them, so as to be able to identify relevant activities appropriately, so that by itself will increase business productivity Keywords:  Management Accounting, strategy; business Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana mengoptimalkan akuntansi manajemen sebagai strategi perusahaan dalam mencapai tujuan yang diharapkan oleh stakeholder.  Metode penelitian yang digunakan peneliti adalah metode deskriptif. Data dari hasil observasi langsung melalui kuesioner dan wawancara diolah dan dideskriptifkan dengan berdasarkan sumber dari literatur (artikel, buku, majalah, dll). Hasil penelitian menunjukkan pengelolaan usaha yang baik membutuhkan berbagai informasi yang dapat membantu pelaku usaha mengoptimalkan seluruh potensi yang dimilikinya. Informasi-informasi relevan terkait dengan kegiatan usaha perusahaan diperoleh dengan mengoptimalkan peran akuntansi manajemen pada perusahaan. Salah satu peran penting dari Akuntansi Manajemen adalah untuk memberikan informasi kepada orang yang tepat, dengan cara yang benar pada waktu yang tepat untuk meningkatkan kemampuan manajemen dalam memahami keadaan di sekitarnya, sehingga mampu mengidentifikasi kegiatan yang relevan secara tepat, sehingga dengan sendirinya akan meningkatkan produktivitas usaha Kata kunci: Akuntansi Manajemen, strategi; bisnis
The influence of leverage, sales growth, and dividend policy on company value Ratu Liviani; Yoga Tantular Rachman
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.189

Abstract

Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.
ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT) Yoga Tantular Rachman; Eriana Kartadjumena; Bachtiar Asikin; R. Ait Novatiani; Debbie Christine; Yogo Heru Prayitno; Radhi Abdul Halim Rachmat
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.252 KB) | DOI: 10.25105/ja.v2i2.12483

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain).               Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk
Peningkatan Kepatuhan Wajib Pajak Melalui Pelatihan Pengisian SPT Tahunan PPh Badan Pada Koperasi UMKM Indonesia (KOMINDO) Cirebon Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari; Radhi Abdul Halim R; Hafied Noor Bagja; Yoga Tantular Rachman
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1054

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini untuk memberikan sharing knowledge dan skill kepada UMKM tentang bagaimana menghitung, membayar, dan melakukan pelaporan pajak sesuai dengan peraturan perpajakan yang berlaku, sehingga dengan tingkat pengetahuan yang baik pelaku UMKM dapat memenuhi kewajiban perpajaknnya dengan optimal yaitu menghitung, membayar dan melapor pajak dengan benar sesuai dengan peraturan perpajakan yang berlaku. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi UMKM Indonesia (KOMINDO) Cirebon. Metode pelaksanaan kegiatan dengan ceramah, tanya jawab, praktek pengisian SPT. Hasil dari kegiatan ini peserta yang tergabung dalam Koperasi UMKM Indonesia (KOMINDO) Cirebon mengetahui peraturan perpajakan yang melekat pada UMKM serta melakukan pengisian SPT Tahunan PPh Badan. Kegiatan pengabdian kepada masyarakat ini berjalan baik dan mendapat respon positif dari pelaku UMKM. Hal tersebut dapat dilihat dari jumlah keikutsertaan peserta serta antusiasme selama kegiatan berlangsung.
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATIONG PROFITABILITY AND TAX AVOIDANCE IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTORS IN 2014-2017 Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

This study aims to find out whether profitability affects tax avoidance in the property, real estate and building construction sectors in 2014-2017 with corporate social responsibility (CSR) as a variable Moderate. The population in this study was 144 companies, real estate and construction in the 2014-2017 time frame. Using the purposive sampling method, 68 samples were obtained. The results showed that the data had met the requirements of classical assumptions, followed by hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA). The test results show that profitability has a significant positive effect on tax avoidance, and the CSR variable as a moderating variable strengthens the positive effect of profitability on tax evasion
Analysis Of Land And Building Tax According To Islamic Economic Perspective Yoga Tantular Rachman
Review of Islamic Economics and Finance Vol 6, No 1 (2023): Review of Islamic Economics and Finance : June 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v6i1.54449

Abstract

This study aims to analysis of land and building taxes from the perspective of Islamic economics, uses a type of descriptive qualitative research. Sources of data and data collection for this study were obtained from library research, observation, interview and internet. The data analysis used is the data analysis model of Miles and Huberman. A data validity test in qualitative research includes credibility, transferability, dependability, and objectivity. According to the findings of this study, in Islamic economics, land and building taxes is synonymous with the term kharaj, it's just that kharaj during the Rosulullah SAW era was imposed only on non-Muslims. In Indonesia, taxes including land and building taxes are permissible by most ulema (jumhur ulema) as long as they are not included in the category of mukus or usry. So that the results of the analysis of land and building tax according to the Islamic Economic Perspective are in accordance with Islamic law as long as they are not included in the mukus or usry category, where land and building tax revenue is used for the construction of public facilities for the benefit of society and social justice in the ability of taxpayers to pay land tax and buildings.
TAXATION ANALYSIS OF EDUCATIONAL FOUNDATIONS IN INDONESIA Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Education is an important industry in any country. The government, through its authority, provides ideal support by contributing a share of the budget as well as tax breaks. This study aims to provide an overview of how the Education Foundation's tax obligations, both income tax obligations and value added tax obligations, and tax facilities provided by the government to the Education Foundation, so that the Education Foundation's actors can fulfill tax obligations in accordance with applicable regulations and optimize the facilities provided to the Education Foundation.
Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Co-Authors Bachtiar Asikin Bagja, Hafied Noor Citra Mariana Citra Mariana Debbie Christine Diah Andari Diah Andari Dyah Purnamasari Dyah Purnamasari Eriana Kartadjumena Hadian, Niki Hafied Noor Bagja Hafied Noor Bagja Liviani, Ratu Mega Rachma Kurniaputri Mirna Dianita Neni Sri Wulandari Niki Hadian R. Ait Novatiani Radhi Abdul Halim Rachmat Ratu Liviani Tresnawati, Rina Yati Mulyati Yati Mulyati Yogo Heru Prayitno Yogo Heru Prayitno Yogo Heru Prayitno