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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Riset Mahasiswa Akuntansi (JRMA) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Monex: Journal of Accounting Research Jurnal Kajian Akuntansi Sebatik Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Vokasi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Mitra Mahajana: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka E-Jurnal Akuntansi TSM Jurnal Pengabdian Masyarakat Tapis Berseri Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Inovasi Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Ekualisasi Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Rizki Ramadhan
D3 Akuntansi, Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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PENERAPAN METODE FULL COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KULINER PANCONG BECEK Aditya, Riki; Sari, Dewi Maya; Rudianto, Totok; Arfiani, Mutia; Ramadhan, Rizki
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2576

Abstract

Proyek akhir ini bertujuan untuk menentukan harga pokok produksi dan harga pokok penjualan pada kuliner Pancong Becek serta perbandingan harga pokok produksi dengan harga jual.   Hasil penelitian ini adalah Perhitungan Harga Pokok Produksi dengan Metode Full Costing Perhitungan harga pokok produksi menggunakan metode Full Costing pada UMKM Pancong Becek bulan April 2025 menunjukkan total biaya produksi sebesar Rp28.464.000 untuk 3.256 porsi, sehingga menghasilkan HPP per porsi sebesar Rp8.741. Untuk varian Best Seller, HPP yang diperoleh adalah Cokelat Keju sebesar Rp8.741 per porsi, Tiramisu Oreo sebesar Rp8.740 per porsi, dan Coco Crunchi sebesar Rp8.744 per porsi. Sedangkan  harga  jual  per  porsi untuk  tiap-tiap  varian  Best  Seller  adalah  Rp15.000. Perhitungan Harga Pokok Penjualan Harga pokok penjualan UMKM Pancong Becek pada bulan April 2025 sebesar Rp28.464.000, yang sama dengan nilai harga pokok produksi karena tidak terdapat persediaan awal dan akhir barang jadi. Perbandingan Berdasarkan perhitungan Objekdan Metode Full Costing Terdapat perbedaan signifikan antara kedua metode perhitungan HPP. Berdasarkan perhitungan Objek menghasilkan HPP yang lebih rendah yaitu Cokelat Keju  sebesar Rp7.608 per porsi, Coco Crunchi sebesar Rp7.208 per porsi, dan Tiramisu Oreo sebesar Rp6.608 per porsi. Sementara metode Full Costing menghasilkan HPP yang lebih tinggi dengan rata-rata Rp8.741 per porsi. Kata Kunci: Full Costing, Harga pokok produksi
ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH Rizki Ramadhan; Lilik Purwanti; Diwayana Putri Nasution; Alya Putri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.636

Abstract

This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.
PENGARUH OBLIGASI SYARIAH (SUKUK) TERHADAP LIKUIDITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki Ramadhan; Multazimah; Mutia Arfiani
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7074

Abstract

The objectives of this research are to find out and examine the effects of sharia bonds (sukuk) on the liquidity in companies listed on the Indonesia Stock Exchange. the object of this research is the sector of telecommunications companies that issue sukuk in Indonesia. the research method used is descriptive with a quantitative approach this study uses secondary data with a sample of 4 companies that issue sharia bonds (sukuk) in Indonesia for the 2019-2022 sample time or as many as 16 sample. hypothesis testing in this study uses simple regression analysis. the analysis is made by using SPSS 25 software. the funding of this research indicates that partially sharia bonds (sukuk) do not have any effects on the liquidity.
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Andrey Hasiholan Pulungan; Rizki Ramadhan; Faris Windiarti; Meiliyah Ariani; Ahmad Basid Hasibuan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10442

Abstract

The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business students, applying the Fraud Diamond Theory as a framework. An online survey conducted from August 2024 to January 2025 yielded 424 valid responses, analyzed using SmartPLS version 4.1.0.9. The findings reveal that students do not view opportunity as a significant determinant of AI-assisted misconduct. Instead, capability, rationalization, and motivation significantly affect students’ intentions to engage in such behavior. This study contributes to literature and practice by highlighting ethical challenges in AI adoption within education, especially in Indonesia. It emphasizes the need for ethical AI training, enhanced digital literacy, and clear institutional protocols to address ethical dilemmas. Understanding the key drivers of AI-assisted misconduct supports the development of effective prevention and detection strategies. Given its focus on Indonesian business and accounting students, the study calls for broader validation with diverse samples and objective measures. Future research should explore the long-term impact of AI use on professional ethics, educational integrity, and intervention effectiveness.
Pengaruh Beban Pajak, Non Debt Tax Shield Terhadap Struktur Modal Pada Perusahaan Tekstil dan Garmen Rizki Ramadhan; Fahmi Sara; Rosnidar
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11534

Abstract

This study aims to examine the influence of tax burden and non-debt tax shield on the capital structure of Textile and Garment companies listed on the IDX for the period 2020-2022. Capital structure is an important aspect of corporate financial management, and understanding the factors that influence it can help companies make optimal financing decisions. The research method used is a quantitative approach with multiple regression analysis. The population of this study consists of textile and garment companies listed on the Indonesia Stock Exchange. The data tested is secondary data obtained from the company's annual financial statements for the period 2020-2022 using the SPSS version 25 test. The research results show that the tax burden has no significant effect on the capital structure, whereas the non-debt tax shield has a significant effect on the capital structure.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Rizki Ramadhan; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
IMPLEMENTATION OF IoT FOR NUTRITION MONITORING AND CONTROL IN OPTIMIZING HYDROPONIC CROP PRODUCTION IN GREENHOUSE Rouhillah Rouhillah; Feri Susilawati; Rizki Ramadhan
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 Nomor 3 November 2025
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v6i3.7038

Abstract

This community service program aims to enhance the efficiency and productivity of hydroponic kale cultivation by leveraging the Internet of Things (IoT) technology. The activity partners are greenhouse managers in Beurawe Village, Kuta Alam District. The primary challenges faced by partners include limited monitoring tools for pH and EC levels of nutrient solutions, minimal technical expertise, and a lack of knowledge about plant nutrition and digital marketing. The solutions offered include training in the installation and use of an IoT System implemented using pH and TDS sensors connected to a Wemos D1 Mini microcontroller and displaying data in real-time through a digital dashboard, the preparation of a kale nutrient module, the implementation of a data-based automation system, and digital marketing training. This program is expected to increase the efficiency and productivity of hydroponics, especially in nutrient monitoring and control. Increasing the efficiency and productivity of hydroponics, especially in nutrient monitoring and control and being able to increase water use efficiency by up to 15%, reduce nutrient use by 20%, and increase plant productivity by 20%. This activity involves lecturers and students and supports MBKM policies and the development of sustainable technology-based precision agriculture in the community.  
PERAN ROA, ROE, NPM DAN TATO SEBAGAI PREDIKTOR HARGA SAHAM PERUSAHAAN BLUE CHIP DI INDONESIA Yesti Wulandari; Totok Rudianto; Dewi Maya Sari; Mutia Arfiani; Rizki Ramadhan
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3032

Abstract

This study aimed to analyze the effect of Return On Assets, Return On Equity, Net Profit Margin, and Total Asset Turnover on the stock prices of LQ45 companies. The population in this study consisted of 68 companies. Using the purposive sampling method, 24 companies were observed in this study. The data analysis method used was multiple linear regression analysis. The results of the study indicated that ROA, NPM, and TATO had a positive and significant effect on stock prices, while ROE did not have a significant effect on stock prices for LQ45 companies during the 2020-2024 period. Return on Assets, Return on Equity, Net Profit Margin, and Total Asset Turnover simultaneously influenced stock prices in LQ45 companies for the 2020-2024 period.
Pendampingan Penyusunan Laporan Keuangan Pada Koperasi Perkebunan Sawit Kelompok Hudep Baru Devi Mulia Sari; Ardian; Sri Rani Fauziah; Rizki Ramadhan; Muhammad Abthahi; Hilmi
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v2i2.2097

Abstract

Currently the New Hudep group has not prepared its financial reports properly. Therefore, the author carries out socialization regarding assistance in preparing financial reports for oil palm plantation cooperatives. The Hudep Baru group of Palm Oil Plantation Cooperatives still use simple recording of expenses and income, namely separately on another page. This is certainly not in accordance with relevant accounting standards. Apart from that, determining costs and calculating depletion are also not in accordance with PSAK. The Aceh Polytechnic Community Service Team provides assistance by providing materials and stimulating the New Hudep Group to be able to prepare their own financial reports every year.
Co-Authors Abtahi, Muhammad Abthahi, Muhammad Aditya, Riki Ahyar, Rizki Aisyi, Rahazatul Alwi, Sandi Alya Putri Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Andriano, Muhammad Ardian Ardian Arfiani, Mutia Aulia, Muhammad Faqih Auliani, Futriga Billian Canara Cut Yunina Eriva Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dhiya Aufa Abdurrahman Diwayana Putri Nasution Emilda Kadriyani Fahmi Fahmi Fahmi Sara Faris Windiarti Fauziah , Sri Rani Feri susilawati Feri Susilawati Fitria, Rosa Fitriningrum, Andriati H, Hilmi Handayani, Meutia Hasibuan, Ahmad Basid Hilmi Hilmi Hilmi Hilmi Ikhsan, Rachmad Irene Maulana Harahap Kadriyani, Emilda Lia Nazliana Nasution Lilik Purwanti M. Akmal Maulivia Riska Meiliyah Ariani, Meiliyah Mislinawati Mislinawati, Mislinawati Muhammad Abthahi Muhammad Abthahi Multazimah Mulya Sari, Devi Mutia Arfiani Naria Fitriani Naria, Naria R, Rismadi Rachmad Ikhsan Radja, Radja Rismadi Rismadi, Rismadi Rollis Juliansyah Rosnidar Rosnidar Rouhillah Rouhillah Rudianto, Totok Safwan Safwan, Safwan Sara, Fahmi Siti, Siti Sri Rani Fauziah Sri Rani Fauziah, Sri Rani Talbani Farlian Totok Rudianto Wahyu Indah Sari Yesti Wulandari