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All Journal JAAF (Journal of Applied Accounting and Finance) eCo-Buss Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review Pasundan International of Community Services Journal (PICS-J) International Journal of Marketing and Human Resource Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Economics and Management Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Multidisiplin Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba Inaba of Community Services Journal
Ridwan Ridwan
Universitas Indonesia Membangun
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Physics Public Health Social Sciences Other

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Indonesia’s tax revenue: The effect of inflation rate and economic growth Deni Hamdani; Ridwan .
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4142

Abstract

In order to ascertain and analyze the impact of Indonesia's inflation rate and economic growth on tax collections, between 2012 and 2020, the Ministry of Finance's Directorate General of Taxes performed research. Data collection approaches were acquired through literature and documentation for this research, which is categorized as descriptive and verificative research with a quantitative approach. The sampling method employs non-probability sampling, which creates a saturated sample by taking samples from the entire population. Multiple linear regression analysis is used to analyze data, while the t-test and f-test are used to assess hypotheses. The results show that inflation rate has no significant positive effect on tax revenue. Besides, economic growth has no significant negative effect on tax revenue. It is hoped that government will pay attention for tax revenue every year.
The Effect of Return on Assets, Effective Tax Rate, and Company Size on Transfer Pricing in Food and Beverage Companies listed on the Indonesia Stock Exchange Ridwan Ridwan
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4791

Abstract

This study aims to determine and explain the impact of Return on Assets, Effective Tax Rate, and Company Size on Transfer Pricing. This type of research is quantity research. The data used is secondary data obtained from Indonesia Stock Exchange Website. The sample in this study amounted to 10 (ten) companies. Data analysis using path analysis and data processing using IBM SPSS 26.0. The results of this study state that Return on Assets has a negative and significant effect on Transfer Pricing, Effective Tax Rate has a negative and significant effect on Transfer Pricing, the results of this study Company Size has a positive and significant effect on Transfer Pricing, and Return on Assets, Effective Tax Rate, and Company Size has a positive and significant effect simultaneously on Transfer Pricing.
Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dina Siti Handayani; Ridwan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4014

Abstract

Tujuan penelitian adalah menganalisis dan mengevaluasi dampak Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal, dan Sistem Pelaporan pada Akuntabilitas Kinerja Instansi Pemerintah. Metode Kuantitatif yang meliputi pendekatan analisis deskriptif dan verifikatif telah diterapkan dalam penelitian ini. Data utama selama penelitian berasal dari Data Primer yang didapatkan melalui oservasi, wawacara, dan penyebaran angket kepada keseluruhan pegawai instasi pemerintahan. Populasi yang diteliti terdiri dari 55 individu, yang merupakan keseluruhan pegawai yang bekerja pada DISDUKCAPIL Kabupaten Bandung. Teknik sampling jenuh telah digunkan dalam penelitian ini, sehingga sampel yang dipergunakan adalah keseluruhan populasi, yaitu 55 pegawai atau staf dari instansi pemerintah tersebut. Temuan koefisien determinasi, memaparkan bahwa Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal, Sistem Pelaporan memiliki pengaruh sebesar 60,68% pada Akuntabilitas Kinerja Instansi Pemerintah, sementara sisanya 39,32% % dipengaruhi oleh faktor-faktor lain. dipengaruhi oleh beragam faktor yang belum diteliti. Interpretasi koefisien korelasi menempatkan nilai ini dalam kategori korelasi kecil, karena berada di rentang 20% hingga 40%.
The Effect of Readiness of MSMEs Actors, Human Resource Potential, and Accounting Understanding on the Implementation of SAK EMKM Bintang Nur Hakim; Ridwan Ridwan
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1500

Abstract

In this study, the human resource competency, accounting knowledge, and readiness of micro, small, and medium-sized enterprise (MSME) actors in Bandung Kidul District, Bandung City, are investigated to see how they influence the implementation of SAK EMKM. Quantitative methods were utilised to administer surveys to 115 MSME participants participating in SAK EMKM. During the data analysis process, validation, reliability, normalcy, multicollinearity, t-tests, and F-tests were all included in the considerations. The results indicate that the human resource competency, accounting knowledge, and preparedness of MSME actors significantly impact the implementation of SAK EMKM and that this impact is partially simultaneous. More specifically, the t-count for accounting understanding was 3.410, the t-count for human resource competency was 4.957, and the t-count for MSME actor preparedness was 2.540, with a significance level of 0.012. It was determined that the regression model generated a significant F-count of 27.332 when the significance threshold was set at 0.000. To improve the execution of SAK EMKM, it is essential to strengthen the preparation of MSME players, as well as their competence in human resources and their awareness of accounting rules. According to the study's findings, participants in the MSME sector ought to be provided with specialised training and resources to enable them to improve their financial reporting and conform to the standards presented by SAK EMKM. By addressing these challenges, micro, small, and medium-sized enterprises (MSMEs) may be able to adhere to financial standards with greater ease, which will ultimately assist both their expansion and the broader economic development of the district of Bandung Kidul.
TRAINING AND MENTORING FOR ONLINE-BASED TRANSACTION RECORDING (ONLINE TRANSACTION PROCESSING SYSTEMS-OLTP) Alamsyah, Muhammad Iqbal; Kosadi, Ferry; Ridwan
Pasundan International of Community Services Journal (PICS-J) Vol. 5 No. 1 (2023): Volume 05 Number 01 June 2023
Publisher : LPM Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/picsj.v5i1.6744

Abstract

Virageawie is a company that consists of bamboo craftsmen. We see that there is a need for support for increasing partner empowerment, especially in improving partner management capabilities. The problem is, in its activities/operations the use of digital media for transactions made has not provided convenience and speed in the process of transactional reporting and financial reports. There are obstacles including technical capabilities in the use of information technology, the process of correction and reconciliation of data received from each provider, and conversion to a format that is following the habits of business actors, besides that in terms of understanding the procedures and processes for preparing financial reports by Accounting Standards Finance (SAK). The solution that will be provided is in the form of establishing a transaction recording system and preparing digital-based financial reports, training regarding the use of digital-based transaction recording and financial reporting tools, and assistance/assistance for 3 months until partner HR can be completely released and able to run the new system. Material/content related to formation, training, and mentoring is based on the results of previous research from service members, which had been carried out previously at the binongjati knitting center in Bandung City. The output target in this Community Service is that the partner's management ability (virageawie) increases, with evidence of a description of the results of the management ability test/score before and after the activity.
The EFFECT OF OPERATIONAL AUDITS THROUGH PRODUCTION FUNCTIONS ON CONSUMER SATISFACTION Adi Nugraha, M. Sigit; Ridwan, Ridwan
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.14

Abstract

This research is descriptive research with a quantitative approach carried out on a CV. Baraka Outstanding Workshop. This study aims to determine the presence or absence of the influence of operational audits through the production function on consumer satisfaction. The data collection method in this study is a questionnaire, and the sampling technique used is a census. The population that was the object of the study was employees and customers with a sample of 46 employees and 46 customers. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, path analysis, and Sobel test for hypothesis 4 through the IBM SPSS Statistics V.25 program. Based on the results of the study with a significance level of 5%, conclusions were obtained: Operational Audit has a positive and significant effect on satisfaction with an influence of 95.4%, Operational Audit has a positive and significant impact on the Production Function with an influence of 48.3%, the Production Function has a positive and significant impact on consumer satisfaction with an influence of 52.9%, Operational Audit through the production function has a positive and significant effect on satisfaction consumers 79.5% influence and the rest influenced by other unknown factors which are 20.5%.
EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT: In the Company PT Citra Marga Lintas Jabar Period 2018-2021 Nabila, Jasmine; Ridwan, Ridwan
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.197

Abstract

This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the lowest interest expenses in 2018 and interest expenses the highest in 2021 (4) the lowest Net Profit in May 2018 and the highest Net Profit in March 2021 (5) Income correlation is very weak (6) Operating Expenses has weak correlation (7) Interest Expenses has very strong correlation (8) Income has a negative effect on Net Profit partially (9) Operating Expenses have a positive effect on Net Income partially (10) Interest Expenses have a positive effect on Net Profit partially (11) Income, Operating Expenses, and Interest Expenses have an effect on Net Income simultaneously, with a coefficient of determination which is very strong, while the remaining 17.19% is influenced by other factors that are ignored in this study.
Pengaruh Literasi Keuangan, Sikap Keuangan Dan Pengalaman Keuangan Terhadap Perilaku Manajemen Keuangan Usaha Mikro Di Kecamatan Bandung Kulon Anisa Safira Putri; Ridwan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2466

Abstract

Studi ini memiliki tujuan untuk menginvestigasi dampak literasi keuangan, sikap keuangan, dan pengalaman keuangan pada perilaku manajemen Tujuan utama dari penelitian ini adalah untuk mengeksplorasi hubungan antara variabel yang diteliti dalam konteks usaha mikro, serta untuk memberikan gambaran yang terperinci mengenai hubungan tersebut.. Pengumpulan data dilakukan melalui pembagian kuesioner ke 162 responden yang terdiri dari pengusaha mikro di Kecamatan Bandung Kulon. Metode kuantitatif digunakan dengan pendekatan deskriptif dan verifikatif. Alat analiis yang di gunakan yaitu SPSS versi 26. Studi ini menyatakan maka dalam pengujian hipotesis (uji t), dari tiap variabel yakni literasi keuangan, sikap keuangan, dan pengalaman keuangan keempatnya memegang pengaruh secara signifikan dan positif pada variabel perilaku manajemen keuangan. Literasi keuangan, dengan thitung sebesar 5,156, Sikap keuangan dengan thitung sebesar 5,678, dan pengalaman keuangan dengan thitung sebesar 5,909, semuanya melebihi nilai ttabel 1,975 dengan hasil dari signifikansi yaitu 0,000 < 0,05. Selain itu, dalam eksperimen asumsi secara simultan atau biasa disebut dengan uji F, hasilnya yaitu terdapat efek positif dari ketiga variabel tersebut terhadap Perilaku Manajemen Keuangan juga dan signifikan, dengan Fhitung sebesar 61,651 yang melebihi nilai Ftabel sebesar 2,66, dengan hasil signifikansinya adalah 0,00 < 0,05.
Pengaruh Literasi Keuangan, Kepribadian, Dan Locus Of Control Terhadap Perilaku Manajemen Keuangan Pada Usaha Mikro Kecamatan Bandung Kulon Kota Bandung Aulia Putri Sahara; Ridwan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2522

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh secara parsial antara literasi keuangan, kepribadian, dan Locus Of Control terhadap perilaku yang berkaitan dengan pengelolaan keuangan usaha mikro di Kecamatan Bandung Kulon Kota Bandung. Metodologi dalam penelitian ini yaitu Kuantitatif dengan menggunakan pendekatan deskriptif dan verifikatif, Pengiriman kuesioner kepada responden yang dipilih sebelumnya memberikan data primer yang digunakan. Data Sekunder, sementara itu, dikumpulkan sebagai data pendukung dari buku, makalah, dan situs web terkait. Sampel dalam penelitian ini menggunakan seluruh populasi usaha mikro di Kecamatan Bandung Kulon Kota Bandung, yaitu 272 UMKM. Sedangkan besaran sampelnya dihitung dengan menggunakan metode Slovin dengan tingkat kesalahan 5%. Sebanyak 162 responden dipilih dari total 272 pelaku usaha mikro di wilayah tersebut. Hasil dari penelitian ini Berdasarkan perhitungan diketahui F hitung > F tabel sebesar 68,435 > 2,611 dengan signifikan sebesar 0,000 < 0,05. Dengan demikian, dapat dikatakan bahwa H4 diterima dan H0 ditolak, menunjukkan bahwa Perilaku Pengelolaan Keuangan (Y) pada Usaha Mikro Kabupaten Bandung Kulon, Kota Bandung, secara signifikan dipengaruhi secara positif oleh faktor Literasi Keuangan (X1), Kepribadian (X2), dan Locus Of Control (X3).
Pengaruh Pemahaman Akuntansi, Sosialisasi Sak Emkm, Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Umkm Bidang Kuliner Kecamatan Coblong Kota Bandung) Noviarti, Nurul; Ridwan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2896

Abstract

Tujuan dalam penelitian adalah untuk menelusuri dan memastikan keterkaitan diantara Pemahaman Akuntansi, Sosialisasi SAK EMKM, dan Tingkat Pendidikan pada Kualitas Laporan Keuangan yang dihasilkan oleh UMKM di Kecamatan Coblong. Metode yang diterapkan selama penelitian berlangsung adalah metode kuantitatif yang meliputi teknik analisis deskriptif dan verifikatif. Analisis verifikatif membantu dalam mengetahui gambaran pengaruh dari setiap variabel bebas pada kualitas laporan keuangan. Data utama yang digunakan merupakan data perimer yang berasal dari penyebaran kuesioner dan observasi kepada para pelaku UMKM terkait praktik akuntansi dan laporan keuangan yang dimiliki usaha Penelitian ini menggunakan total sampel sebanyak 181 UMKM yang diambil menggunakan rumus slovin dengan taraf siginifikansi sebesar 5% dari total keseluruhan populasi yang berjumlah sebanyak 331 UMKM di Kecamatan Coblong. Disarkan pada hasil diatas, maka dapat diambil kesimpulan bila variabel pengaruh Pemahaman Akuntansi, Sosialisasi SAK EMKM, dan Tingkat Pendidikan mempunyai pengaruh positif yang signifikan pada Kualitas Laporan Keuangan, meskipun pengaruhnya relatif lemah. Hal ini ditunjukkan oleh nilai korelasi yang rendah dan R Square adalah 0,183, yang artinya hanya 18,3% variasi yang tergolong sangat lemah. Sedangkan variabel bebas lain yang tidak dilibatkan pada penelitian ini telah menyumbangkan pengaruh secara keseluruhan sebesar 81,7%, yang masih perlu untuk dieksplorasi lebih lanjut dalam penelitian mendatang
Co-Authors Adi Nugraha, M. Sigit Andre Suryaningprang Anggraini, Putri Nadia Anisa Safira Putri Aulia Putri Sahara Auliya, Nisa Bintang Nur Hakim Cahya, Alifia Aprilianti Deni Hamdani Dina Siti Handayani Erna Herlinawati Ferry Kosadi Haq, Asad Idzharul Kartika Berliani Muhammad Iqbal Alamsyah Nabila, Jasmine Noviarti, Nurul Nurhalizah, Lisna Nurillah, Dewi Fitriani Revi Nurvianti Eliansyah Rifqi Farisan Akbar Robiah, Rina Siti Seep Phoby Halawa, Friend Sudirman Sudirman Syarif, Devyanthi Tjipto Sajekti Wanda, Syalwa Nazhifah Aulya Wini Fetia Wardhiani Yani, Tiara Sulis Tri