Article Per Year (5 Year)
p-Index From 2021 - 2026
2.636
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan E-Coops-Day : Jurnal Ilmiah Abdimas Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Riset Manajemen Indonesia MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Evan Firdaus
Universitas Koperasi Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Implementation of corporate income tax accounting in an efffort to encourage corporate taxpayer compliance Firdaus, Evan; Lestarie, Lieta Chiayu
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i1.577

Abstract

This paper aims to describe the implementation of tax accounting for corporate income tax and efforts to encourage corporate taxpayer compliance at the West Java Dispenda Big Family Cooperative. The method used is a case study with a quantitative approach, and the data collection used interview technique and documentation. Based on the results of the writing, the West Java Dispenda Big Family Cooperative has far used Final Income Tax calculation rate of 0.5% for Corporate Income Tax. The author has made comparison of Cooperative PHU Report 2018 - 2020 which has been carried out fiscal reconciliation. With the results of the analysis, the rate is more profitable if you use the calculation rate based on PP Number 23 of 2018 concerning Income Tax with a final rate of 0.5% of Taxable Income. So far, KKBD West Java has never been Underpaid and has always been on time in paying its taxes and reporting Tax Returns. Because the West Java KKBD only uses Commercial Financial Statements, the tax fee is quite large, and must make Fiscal Financial Statements. It can be concluded that can be done in order to ease the tax burden by utilizing tax incentives provided by the government.
Pengaruh struktur modal terhadap Return On Asset Firdaus, Evan; Nurpadi, Dadi; Pratama, Intan Fajar
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.640

Abstract

The purpose of this study is to determine the capital structure factor on return on assets. The research method used in this study is the Survey Method with a Descriptive Analysis research approach and associative quantitative research form. The results of this study are that partially Capital Structure has a positive effect on Return On Assets (ROA). The level of closeness between Capital Structure and Return On Assets (ROA) based on Guilford's rule is close. Furthermore, the results of the coefficient of determination of the capital structure variable are that the capital structure variable affects ROA and the rest is influenced by other factors not examined in this study such as cash turnover, inventory turnover and debt turnover. It can be concluded that there is a positive relationship between Capital Structure and Return On Assets (ROA).
ANALISIS RELATIONSHIP MARKETING DALAM MENINGKATKAN PELAYANAN UNIT USAHA WASERDA Dady Nurpadi; Firdaus, Evan; Rohman, Muhammad Rian Saifu
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 10 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

KSU Mitra Saudara Merupakan Koperasi Karyawan PT. Bank Woori Saudara Indonesia. Koperasi ini memiliki 5 (lima) unit usaha. Permasalahan yang di hadapi Waserda KSU Mitra Saudara terdapat pada pelayanan. Kerugian yang dialami setiap tahun, serta pendapatan usaha yang rendah setiap tahunnya. Penelitian ini bertujuan untuk mengetahui pelaksaanaan relationship marketing, pelayanan, dengan upaya meningkatkan pelayanan di Waserda KSU Mitra Saudara Bandung, untuk mengetahui tanggapan pelanggan tentang relationship marketing yang ada di Waserda KSU Mitra Saudara Bandung, Untuk mengetahui penilaian anggota terhadap pelayanan yang ada di Waserda KSU Mitra Saudara Bandung. Untuk mengetahui upaya-upayaa yang di lakukan Waserda KSU Mitra Saudara Bandung untuk meningkatkan pelayanan melalui relationship marketing yang berpengaruh ke pendapatan usaha. Metode yang digunakan dalam penelitian ini adalah studi kasus, data yang diperoleh melalui wawancara, observasi dan kuesioner. Hasil data yang diperoleh dianalisis melalui analisis deskriptif. Sehingga penulis bisa menyimpulkan bahwa indikator mana saja yang harus dipertahankan dan ditingkatkan lagi. Berdasarkan hasil penelitian menunjukan bahwa relationship marketing dan pelayanan bisa di sebut cukup baik. dilihat dari jawaban responden secara keseluruhan kriteria baik, namun perlu di tingkatkan lagi.
Perancangan Komputer Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Privat Dalam Menunjang Pembuatan Laporan Keuangan Dengan Myob Accounting Firdaus, Evan; Nurpadi, Dady
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 3 (2024): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/wn0sgw38

Abstract

Perancangan komputer akuntansi merupakan langkah strategis yang penting bagi perusahaan dalam mencapai efisiensi dan akurasi dalam pelaporan keuangan. PT Radiv Anugrah Propertindo adalah perusahaan entitas privat yang memastikan penyajian laporan keuangan sesuai dengan standar akuntansi keuangan. Penelitian ini bertujuan untuk merancang sistem akuntansi berbasis komputer menggunakan MYOB Accounting sebagai perangkat lunak utama untuk mendukung proses pembuatan laporan keuangan yang akurat dan sesuai standar. Analisis yang digunakan dalam penelitian ini meliputi analisis kebutuhan, desain sistem, implementasi dan evaluasi. Analisis kebutuhan dilakukan untuk mengidentifikasi fitur dan fungsionalitas perangkat lunak akuntansi di PT Radiv Anugrah Propertindo. Desain sistem melibatkan menggambarkan proses bisnis perusahaan dengan modul – modul MYOB yang relevan. Implementasi meliputi instalansi perangkat lunak, migrasi data dari sistem lama dan pelatihan pengguna. Evaluasi dilakukan melalui uji coba sistem dan penilaian kesesuaian laporan keuangan yang dihasilkan dengan SAK EP (Standar Akuntansi Keuangan Entitas Privat). Dalam pembuatan tugas akhir ini, peneliti menggunakan metode penelitian observasi dengan pendekatan deskriptif. Adapun teknik dalam pengumpulan data yaitu melalui studi pustaka. Berdasarkan hasil penelitian, implementasi MYOB Accounting di PT Radiv Anugrah Propertindo mampu meningkatkan efisiensi dan akurasi dalam proses akuntansi serta mempermudah penyusunan laporan keuangan sesuai dengan standar yang ditetapkan
Sustainable Agriculture Development Program in Changing the Mindset of Farmers in Cikurubuk Village Dinn Wahyudin; Setiadi, Edi; Evan Firdaus
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 2, (December 2023) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i2.3327

Abstract

Cikurubuk Village has invaluable wealth in the form of abundant water springs that are scattered throughout the village area, so that they become a source of life for the people in the Cikurubuk Village area and its surroundings. Based on existing data, Cikurubuk Village has 10 (ten) springs. Gradually farmers are able to change their mindset, so that they do not continue to depend on government subsidised fertilisers which are increasingly difficult to obtain and at high prices by repairing the soil ecosystem that was damaged by the use of synthetic fertilisers and pesticides used over the years. The method used is descriptive analytic, which is a method that focuses on awareness (descriptive) through situations and events that occur in the community related to the object of research, namely the behaviour of the village community when farming organic rice in an effort to local food security. Agricultural cultivation, making Cikurubuk village a role model for other farms that are able to reduce unemployment by producing one superior product developed from the innovation of patani rice from organic agricultural cultivation
Pengembangan Pertanian Organik dan Pengurangan Stunting Desa Cikurubuk, Sumedang, Jawa Barat Fahreza, Mohammad; Firdaus, Evan
E-Coops-Day Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v6i1.5187

Abstract

The 2024 Community Service Program (PKM) in Cikurubuk Village, Sumedang Regency, was initiated to enhance the well-being of the community by promoting organic farming and combating stunting. This initiative spanned four months, from September 2023 to January 2024, with a focus on three key areas: (1) the advancement of organic farming, (2) the empowerment of the community in nutritional enhancement, and (3) the promotion of the village's primary products. The outcomes of the program demonstrated a noteworthy rise in the number of farmers shifting towards organic agriculture, leading to a growth in organic farmland from 5 hectares to 20 hectares. Furthermore, organic rice production surged from 20 tons to 50 tons per harvest. Through a series of health education sessions, the distribution of supplementary food, and the monitoring of child growth and development, the program effectively decreased the stunting rate in Cikurubuk Village from 30% to 20%. Additionally, the implementation of the Budikdamber project, which revolves around aquaponics-based fish and vegetable farming, significantly bolstered household food security. The formulation of marketing strategies for the village's signature products, including the Patani organic rice, made substantial headway through digital platform promotions and local bazaars. All in all, this endeavor had a positive impact on the economic and health status of the Cikurubuk Village residents.
Pelatihan Persiapan Pendirian Koperasi Desa Merah Putih Cikareo Selatan Kabupaten Sumedang Firdaus, Evan
E-Coops-Day Vol. 6 No. 2 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/vz126n54

Abstract

Pemberdayaan ekonomi masyarakat desa membutuhkan kelembagaan yang mampu menjawab tantangan akses terhadap modal, pemasaran, dan teknologi. Koperasi Desa sebagai organisasi ekonomi berbasis nilai kebersamaan dan demokrasi ekonomi menjadi solusi strategis untuk meningkatkan kesejahteraan warga secara kolektif. Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan oleh Universitas Koperasi Indonesia (IKOPIN University) di Desa Cikareo Selatan, Kabupaten Sumedang, dengan fokus pada pelatihan persiapan pendirian Koperasi Desa Merah Putih. Tujuan kegiatan adalah meningkatkan pemahaman masyarakat tentang koperasi desa, mempersiapkan legalitas kelembagaan, serta merangsang partisipasi aktif warga dalam membangun usaha bersama.  Metode yang digunakan adalah pendekatan partisipatif-kolaboratif, melibatkan warga sebagai subjek aktif dalam setiap tahapan pelatihan. Kegiatan meliputi sosialisasi, pelatihan materi koperasi (nilai, prinsip, prosedur pendirian, dan simulasi pembentukan), serta pembentukan tim inisiator koperasi. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman warga tentang koperasi, tumbuhnya semangat kolektif, serta terbentuknya struktur awal kelembagaan koperasi yang legal dan siap beroperasi. Namun demikian, kegiatan juga menemukan sejumlah tantangan seperti rendahnya literasi koperasi, keterbatasan modal, keterampilan manajerial, serta ketergantungan pada pihak eksternal.  Kegiatan pelatihan ini membuktikan bahwa pendirian koperasi desa sangat potensial dilakukan dengan pendekatan berbasis edukasi dan partisipasi. Saran diberikan agar masyarakat menjaga komitmen bersama, pemerintah desa mendukung keberlanjutan koperasi melalui kebijakan dan sinergi kelembagaan, serta diperlukan pendampingan profesional dan adopsi teknologi digital agar koperasi mampu berkembang secara berkelanjutan.
Implementation of corporate income tax accounting in an efffort to encourage corporate taxpayer compliance Firdaus, Evan; Lestarie, Lieta Chiayu
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i1.577

Abstract

This paper aims to describe the implementation of tax accounting for corporate income tax and efforts to encourage corporate taxpayer compliance at the West Java Dispenda Big Family Cooperative. The method used is a case study with a quantitative approach, and the data collection used interview technique and documentation. Based on the results of the writing, the West Java Dispenda Big Family Cooperative has far used Final Income Tax calculation rate of 0.5% for Corporate Income Tax. The author has made comparison of Cooperative PHU Report 2018 - 2020 which has been carried out fiscal reconciliation. With the results of the analysis, the rate is more profitable if you use the calculation rate based on PP Number 23 of 2018 concerning Income Tax with a final rate of 0.5% of Taxable Income. So far, KKBD West Java has never been Underpaid and has always been on time in paying its taxes and reporting Tax Returns. Because the West Java KKBD only uses Commercial Financial Statements, the tax fee is quite large, and must make Fiscal Financial Statements. It can be concluded that can be done in order to ease the tax burden by utilizing tax incentives provided by the government.
Pengaruh struktur modal terhadap Return On Asset Firdaus, Evan; Nurpadi, Dadi; Pratama, Intan Fajar
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.640

Abstract

The purpose of this study is to determine the capital structure factor on return on assets. The research method used in this study is the Survey Method with a Descriptive Analysis research approach and associative quantitative research form. The results of this study are that partially Capital Structure has a positive effect on Return On Assets (ROA). The level of closeness between Capital Structure and Return On Assets (ROA) based on Guilford's rule is close. Furthermore, the results of the coefficient of determination of the capital structure variable are that the capital structure variable affects ROA and the rest is influenced by other factors not examined in this study such as cash turnover, inventory turnover and debt turnover. It can be concluded that there is a positive relationship between Capital Structure and Return On Assets (ROA).
Perancangan komputer akuntansi berbasis SAK Entitas Privat pada koperasi konsumen Mulia RSUD Majalaya Firdaus, Evan; Sakina, Izki Ahlia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 7 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/37gzv030

Abstract

Penelitian ini bertujuan merancang sistem komputer akuntansi berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP) menggunakan MYOB Accounting untuk mendukung penyusunan laporan keuangan pada Koperasi Konsumen Mulia RSUD Majalaya. Penelitian ini didasarkan pada kebutuhan sistem pelaporan yang lebih efisien dan akurat karena pencatatan sebelumnya masih semi-manual menggunakan Microsoft Excel. Metode yang digunakan adalah studi kasus dengan pendekatan Research and Development (R&D), meliputi analisis kebutuhan, perancangan sistem, implementasi simulasi, dan evaluasi. Research gap penelitian ini terletak pada terbatasnya kajian yang mengintegrasikan SAK EP—sebagai standar pengganti SAK ETAP mulai 2025—ke dalam sistem komputer akuntansi koperasi berbasis MYOB. Dengan demikian, kebaruan penelitian ini terletak pada perancangan sistem yang mengharmonisasikan fitur MYOB dengan kebutuhan koperasi serta penyusunan laporan keuangan sesuai SAK EP dan Permenkop No. 2 Tahun 2024. Hasil penelitian menunjukkan bahwa sistem mampu meningkatkan efisiensi, mengurangi kesalahan pencatatan, dan menghasilkan laporan yang sesuai standar. Meskipun terdapat keterbatasan template akun dan penyesuaian awal, sistem ini mendukung transparansi, akuntabilitas, dan digitalisasi laporan keuangan koperasi.
Co-Authors Abdul Hakim Adri Arisena Dady Nurpadi Dewi, Erminawati Dinn Wahyudin, Dinn Dwi Tianingsih Edi Setiadi Erminawati Dewi Fitriana Dewi Sumaryana Lestarie, Lieta Chiayu M. Yogi Riyantama Isjoni Mohammad Fahreza Nurpadi, Dadi Pratama, Intan Fajar Rohman, Muhammad Rian Saifu Sakina, Izki Ahlia Syehabudin Syehabudin