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All Journal Jurnal Riset Akuntansi dan Keuangan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Penelitian Inovatif International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Pengabdian Masyarakat Inovasi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Akuntansi
Rahmadani Rahmadani
Politeknik Negeri Medan
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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection Rahmadani, FNU; Muda, Iskandar; Abubakar, Erwin
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.22807

Abstract

The objective of this research was to determine and analyze the influence of firm size, profitability, leverage, earnings management on tax avoidance simultaneously and partially, and to determine the influence of political connections as a moderating variable on mining companies listed on the Indonesia Stock Exchange (IDX). The population in this research were mining sector companies listed in the Indonesia Stock Exchange (IDX) for 2007-2018 period. This research used the saturated sampling (census) technique for the sample. Population data of 47 companies in 12 consecutive years used as the sample, and made it total 478 companies. Our analysis proved that firm size, profitability, leverage and earning management simultaneously had a significant influence on tax avoidance. Partially, firm size did not have a significant positive influence on tax avoidance, while profitability and leverage had a significant positive influence on tax avoidance. The other side, earning management did not have a significant negative influence on tax avoidance. Political connections were significant in moderating profitability against tax avoidance but political connections were not significant in moderating firm size, leverage, and earnings management against tax avoidance. This research is expected to contribute to provide input and description related to tax avoidance, there by stakeholders, such as the government, to make decisions and policies on tax regulations that will be applied.  Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage, manajemen laba terhadap penghindaran pajak secara simultan dan parsial, serta untuk mengetahui pengaruh political connection sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan yang terdaftar dalam sektor pertambangan di Bursa Efek Indonesia (BEI) periode 2007-2018. Sampel dalam penelitian ini menggunakan teknik sampling jenuh (sensus), maka dari populasi sebanyak 47 perusahaan akan dijadikan sebagai sampel seluruhnya selama 12 tahun berturut-turut sehingga total pengamatan yaitu sebanyak 478 perusahaan. Hasil pengujian hipotesis membuktikan bahwa ukuran perusahaan, profitabilitas, leverage dan manajemen laba, secara simultan berpengaruh signifikan terhadap penghindaran pajak. Secara parsial, ukuran perusahaan berpengaruh positif tidak signifikan terhadap penghindaran pajak, profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak, manajemen laba berpengaruh negatif tidak signifikan terhadap penghindaran pajak. Political connection signifikan dalam memoderasi profitabilitas terhadap penghindaran pajak dan political connection tidak signifikan dalam memoderasi ukuran perusahaan, leverage, dan manajemen laba terhadap penghindaran pajak. Penelitian ini diharapkan berkontribusi untuk memberikan masukan dan gambaran terkait penghindaran pajak (tax avoidance), dengan begitu dapat membantu stakeholder, seperti pemerintah untuk mengambil keputusan dan kebijakan peraturan perpajakan yang akan diterapkan. 
ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING Febrianti, Riska; Rahmadani, Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1190

Abstract

Determination of the cost of production is a way to take into account the elements of cost into the cost of production. Cost of Production is a collection of production costs consisting of direct materials, direct labor and factory overhead costs plus inventories of products in the initial process and less inventories of products in the final process. And the selling price is an estimate of the exchange rate of the product for money. The selling price is the price obtained from the sum of the total production costs plus the mark-up used to cover factory overhead costs. The purpose of this study is to analyze the comparison of the determination of the cost of production to determine the selling price of the product using the Full Costing and Variable Costing method. Based on the calculation of the cost of production to determine the selling price of the product using the Full Costing method and the calculation of the cost of production using the variable costing method Determination of the selling price of the method of calculating the cost of goods manufactured Full Costing is higher than the variable costing methode and the calculation of the cost of production of the variable costing method The difference in the unit selling price of this product occurs because the calculation of the cost of production is also different.
Pendampingan UMKM Hebat dengan Inovasi Produk, Pemasaran Digital, dan Pengelolaan Keuangan Pada Usaha Cekeremes di Kecamatan Medan Tuntungan Rahmadani; Wardayani; Nurlinda; Nurhayati; Supriyanto; Sugianto; Elserra Siemin Ciamas; Dewi Anggraini
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 2 (2021)
Publisher : Politeknik Dharma Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v2i2.637

Abstract

Kegiatan ini bertujuan untuk mendampingi UMKM mitra yang ada di lingkungan Kelurahan Baru Ladang Bambu Kecamatan Medan Tuntungan Kota Medan agar “naik kelas”. Pengabdian ini dilaksanakan pada bulan Juni 2021 oleh tim pelaksana yakni 4 orang dosen STIM Sukma Medan, 1 orang dosen Politeknik Negeri Medan, 2 orang dosen Politeknik Cendana, dan 1 orang dosen Politeknik LP3i Medan bersama dengan kelompok usaha cekeremes di Medan Tuntungan yang dihadiri sebanyak 9 orang. Materi yang disampaikan pada kegiatan pendampingan ini yaitu inovasi produk, pemasaran berbasis digital, dan pengelolaan keuangan usaha cekeremes. Hasil dari kegiatan pengabdian ini meningkatkan pengalaman dan pengetahuan pelaku usaha cekeremes Baru Ladang Bambu Kecamatan Medan Tuntungan terkait akan perlunya inovasi produk seperti perbaikan packaging dan bentuk agar semua kalangan dapat menikmati cekeremes, dengan begitu berdampak positif pada peningkatan pendapatan. Kemudian penerapan pemasaran berbasis digital, era industri 4.0 telah menggeser sistem transaksi yang ada sebelumnya. Penerapan digital marketing dapat memperluas pangsa pasar. Kemudian pengelolaan keuangan usaha. Pelaku usaha cekeremes telah mampu menghitung Harga Pokok Produksi secara mandiri.
Analisis Perbandingan Penentuan Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Menggunakan Metode Full Costing Dan Variable Costing Riska Febrianti; Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1190

Abstract

Determination of the cost of production is a way to take into account the elements of cost into the cost of production. Cost of Production is a collection of production costs consisting of direct materials, direct labor and factory overhead costs plus inventories of products in the initial process and less inventories of products in the final process. And the selling price is an estimate of the exchange rate of the product for money. The selling price is the price obtained from the sum of the total production costs plus the mark-up used to cover factory overhead costs. The purpose of this study is to analyze the comparison of the determination of the cost of production to determine the selling price of the product using the Full Costing and Variable Costing method. Based on the calculation of the cost of production to determine the selling price of the product using the Full Costing method and the calculation of the cost of production using the variable costing method Determination of the selling price of the method of calculating the cost of goods manufactured Full Costing is higher than the variable costing methode and the calculation of the cost of production of the variable costing method The difference in the unit selling price of this product occurs because the calculation of the cost of production is also different.
Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19 Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1597

Abstract

This paper aims to find out how significant the comparison of company profitability is before and during the Covid-19 pandemic.The population in this study were all companies in the hospitality industry, restaurant and tourism sub-sector listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2020. The sample in this study used the purposive sampling method, namely companies that had complete financial reports for the 3rd quarter of 2019 and Quarter 3 of 2020, the number of samples of this study were 31 companies. The results prove that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), and Return On Asset (ROA) tested with the test wicoxon have a significant effect on the Covid-19 pandemic on GPM, NPM, OPM and ROA. The Return On Equity (ROE) analyzed using the mann whitney also experienced significant differences before and during the Covid-19 pandemic. That way there is a significant difference in company profitability as measured by GPM, NPM, OPM, ROA, and ROE, the hospitality industry, restaurants and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before the Covid-19 pandemic and during the Covid-19 pandemic. It is hoped that this research can help investors and interested parties in responding to the Covid-19 pandemic.
Kreatifitas Pemanfaatan Limbah Plastik Makanan Menjadi Kotak Pensil Pada Murid SDN 060817 Nurhayati Nurhayati; Rahmadani Rahmadani*; Lenta Sigiro; Amrijal Amrijal; Octa Purba; Soffadina Soffadina; Tesalonika Putri; Wanda Lestari
Jurnal Pengabdian Masyarakat Inovasi Vol. 1 No. 2 (2022): Agustus
Publisher : Jurnal Pengabdian Masyarakat Inovasi

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

Abstract

Limbah plastik merupakan masalah umum yang sering kita jumpai di kalangan masyarakat. Dikarenakan masih kurangnya kesadaran masyarakat dalam menjaga lingkungan dengan membuang sampah sembarangan, sehingga mencemari lingkungan. Oleh karena itu kami berisiniatif untuk mendaur ulang limbah plastik agar lebih bermanfaat bagi kalangan masyarakat khusus nya kalangan pelajar dengan mendaur ulang limbah plastik menjadi barang yang bermanfaat,kami juga memberikan pelatihan kepada siswa/siswi terkhusus nya siswa/sisswi di SDN 060817 Jl.Siti Rejo 1 Gg. Bengkel Medan. Dengan harapan kami yaitu siswa/siswi dapat meningkatkan kesadaran terutama dalam menjaga lingkungan dan memanfaat kan limbah plastic menjadi barang yang bermanfaat,dengan adanya sosialisasi pemanfaatan limbah plastik maka siswa/siswi dapat mengetahui bahwa pemanfaatan limbah plastik/pendaur ulang limbah plastic sangatlah bermanfaat sekali bagi diri sendiri bahkan bagi lingkungan.
Pengaruh Kualitas Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ajeng Pristi Diah Jagaddita; Eli Safrida; Siti Asnida Nofianna; Rahmadani Rahmadani
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1088

Abstract

This study aims to determine empirically the effect of audit quality, including the size of accounting firm and auditor independence on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the size of KAP is measured by accounting firm which affiliated with big four and non- big four, auditor independence is measured by audit tenure. Earnings management is measured using discretionary accruals with a modified Jones Model. The population in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2015-2019 with a sample of 24 companies. The samples selected by doing purposive sampling method. The data used in this study is secondary data in the form of financial statements published on the Indonesia Stock Exchange website and the websites of listed companies. The analysis technique to test the hypothesis in this study is the multiple regression analysis method using IBM SPSS version 25. The findings show that the size of accounting firm and auditor independence on earnings management have a partial effect.Abstrak Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh kualitas audit, diantaranya ukuran KAP dan independensi auditor terhadap manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Dalam penelitian ini ukuran KAP diukur melalui KAP big four dan non-big four, independensi auditor diukur dengan audit tenure. Manajemen laba diukur dengan menggunakan discretionary accruals dengan modifikasi Jones Model. Populasi pada penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan sampel sebanyak 24 perusahaan. Sampel dipilih dengan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diumumkan di website Bursa Efek Indonesia dan website perusahaan yang terdaftar. Teknik analisis untuk menguji hipotesis dalam penelitian ini ialah metode analisis regresi berganda menggunakan IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa ukuran KAP dan Independensi auditor terhadap manajemen laba berpengaruh secara parsial.
Pelatihan dan Pendampingan Perhitungan Harga Pokok dan Harga Jual Produk serta Peningkatan Penjualan dengan Menggunakan Sosial Media Pada Pengusaha Tape Nurlinda; Rahmadani; Vivianti Novita; Asmalindar; Sintiya Rajagukguk; Alika Rahmadia; Raisa Atthiyah Arin; Ageng Rahyan Al Amin; Suryanto
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 5 No 1 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i1.1430

Abstract

Kegiatan ini bertujuan untuk mendampingi UMKM mitra Kelompok Wanita Tani (KWT) Rumah Tape Kelurahan Baru Ladang Bambu Kecamatan Medan Tuntungan Kota Medan. Pengabdian ini dilaksanakan pada bulan September 2023 oleh tim pelaksana yakni 4 orang dosen Politeknik Negeri Medan dan mahasiswa bersama dengan KWT Rumah Tape di Medan Tuntungan yang dihadiri sebanyak 14 orang. Materi yang disampaikan pada kegiatan pendampingan ini yaitu perhitungan harga pokok dan harga jual produk serta peningkatan penjualan dengan menggunakan sosial media pada pengusaha tape. Hasil dari kegiatan pengabdian ini meningkatkan pengalaman dan pengetahuan pelaku usaha Rumah Tape terkait akan perlunya sosial media dengan begitu berdampak positif pada peningkatan pendapatan. Penerapan digital marketing dapat memperluas pangsa pasar. Kemudian pelaku usaha Rumah Tape memperdalam perhitungan harga pokok dan harga jual produk secara mandiri.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Can BMC be used as Planning Tools for MSMEs to Advance to Class? Novita, Vivianti; Nurlinda; Rahmadani
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 3 No. 4 (2024): IJRVOCAS - Special Issues - International Conference on Science, Technology and
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v3i4.254

Abstract

This research aims to prove the importance of MSMEs in designing their business models to achieve the goal of MSMEs moving in class. MSMEs advancement in class is indicated by the increase in turnover and assets owned, so business design becomes a necessity for MSMEs and BMC is one of the simplest and easiest methods that can be used by MSMEs in designing their business models. This research is qualitative. Data collection techniques were carried out using a combination of surveys and interviews. Data analysis uses BMC Tables, SWOT, and description analysis. The research results show that with BMC, MSMEs can find out their ability to achieve the criteria for MSMEs to be promoted to class. The business model shows that MSMEs have moved up a class from the retail market to supermarkets and derivative product markets such as cake shops and bakeries.
Co-Authors Abraham Tarigan, Devanta Ageng Rahyan Al Amin Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anshor, Khairi Asmalindar Asrin Jazuli, Muhammad Binti Jaafar, Rosmawati Dara Anisa Devanta Abraham Tarigan Devi, Syahrani Dewi Anggraini Elserra Siemin Ciamas Erwin Abubakar Febrianti, Riska Hasibuan, Raya Puspita Sari Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Novi Handayani Simbolon Novita, Vivianti Nurhaflah Soraya Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Octa Purba Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Rika Githamala Ginting RINI INDAHWATI Riska Febrianti Safrida, Eli Sebayang Rihat Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Soraya, Nurhaflah Sugianto Supriyanto Surbakti, Rudianto Suryanto Tasya Melati Sulaiman Tesalonika Putri Vivianti Novita Wanda Lestari Wardayani Zuardi, Muhammad