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All Journal Jurnal Pengabdian UntukMu NegeRI Performance : Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Barelang Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi AKTIVA Populer: Jurnal Penelitian Mahasiswa Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Ekalaya : Jurnal Ekonomi Akuntansi IIJSE JEBD Jurnal Pengabdian Kompetitif SAKOLA: Journal of Sains Cooperative Learning and Law Jurnal Ekonomi, Manajemen, Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
R.Septian Armel
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Riau
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Laporan Keuangan Dengan Metode Trend Series Dan Common Size Pada Pt Indofood Sukses Makmur Tbk Periode Tahun 2021-2023 R.Septian Armel; Randi Yudisthira; Fajar .; Chandwiman Anugerah Harefa; Sangra Puttidia Daulay; Kornella Kitty Sitanggang; Indarti Melita Hutagalung; Deanisa Oktavianti
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Salah satu perusahaan makanan terbesar di Indonesia, PT. Indofood Sukses Makmur Tbk, memiliki unit bisnis yang didedikasikan untuk manajemen makanan. PT Indofood Sukses Makmur membutuhkan pendanaan dari kreditor dan investor karena ekspansinya yang cepat. Untuk menentukan kesehatan keuangan perusahaan, keduanya harus mengevaluasi laporan keuangan. Sumber data untuk studi deskriptif kuantitatif ini adalah laporan keuangan PT Indofood Sukses Makmur Tbk per 31 Desember 2021–2023. Hasilnya menunjukkan bahwa, meskipun Indonesia terkena dampak pandemi COVID-19 selama tahun-tahun tersebut, terdapat peningkatan volatilitas dalam catatan keuangan perusahaan dari tahun 2021 hingga 2023. Hasil pertama, laporan keuangan PT Indofood Sukses Makmur dianalisis menggunakan analisis trend series dan common size untuk mengetahui rasio profitabilitas. Hasil analisis menunjukkan bahwa meskipun terjadi fluktuasi nilai rasio profitabilitas antara tahun 2021 dan 2023, namun masih dalam kategori sangat baik. Kedua, hasil analisis rasio aktivitas tahun 2021-2023 masuk dalam kelompok sangat baik. Ketiga, meskipun terjadi fluktuasi pada analisis rasio likuiditas antara tahun 2021 dan 2023, namun masih tergolong efisien. Keempat, terdapat fluktuasi persyaratan analisis rasio solvabilitas dari tahun 2021 ke 2023, namun masih dalam kelompok efisien.
Implementasi Pengelolaan PPH 21, PPH 22, dan PPH 23 di Dinas Pemberdayaan Masyarakat dan Desa Provinsi Riau Nadia Fitri Ramadani; R Septian Armel
SAKOLA: Journal of Sains Cooperative Learning and Law Vol 1, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v1i2.3340

Abstract

PPH ensures that every individual or legal entity that owns wealth contributes to the financing of the state, so that the tax burden is evenly distributed across society and supports economic stability and general welfare. This is achieved by ensuring that any taxable transactions are fairly and clearly assigned to domestic taxpayers or permanent establishments. In addition, it promotes financial stability. Riau Province's Community and Village Empowerment Office conducted this investigation. The study looked at the system and management of PPh 21, 22, and 23 tax burdens. It was conducted from June to July 2024. The Dinas's Financial Data Application (ADK) and Daily and Monthly Transaction Recapitulation (RTHA DTH) used observations, interviews, and instructions to collect data for this study. Preliminary data was also derived from a qualitative descriptive approach. Articles 22 and 23 of Income Tax provide BPKD with the tax payable from relevant transactions, such as the purchase of goods and services, in accordance with the provisions of the applicable tax regulations. This is done to support clear and reliable regional financial management and ensure compliance with tax obligations. Riau Province's Community and Village Empowerment Agency brings together PPH 21, 22, and 23. The reports are sent via DJP Online e-Filing. The purpose of this process is to ensure tax regulations apply to the income of the individual or company being taxed.
Evaluasi Laporan Kinerja Keuangan PT Antam Tbk Menggunakan Analisis Trend pada Periode 2020-2023 Vella Adelia; Hanum Nur Rahmadhani; Nelsy Helmilia Putri; Ela Juliyani; Wanda Berliandes; Rahma Maulida Erizal; Annisa Safitra; Putri Fauzely Mulia; Raja Septian Armel; Billy Nurmanto
Populer: Jurnal Penelitian Mahasiswa Vol. 3 No. 3 (2024): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v3i3.2400

Abstract

Trend analysis is an analysis that compares more than 2 periods of financial statements. PT Antam Tbk is one of the largest mining companies in Indonesia. The purpose of this study was to determine the results of the evaluation of the financial performance report of PT Antam Tbk using trend analysis in the period 2020 to 2023. The research method used is quantitative descriptive method, which involves processing the company's financial data that is already available in the form of financial statements. This study uses secondary data in collecting information. The results of this study concluded that PT Antam Tbk succeeded in increasing the value of assets and equity, and decreasing the value of liabilities. As for the income statement, the company managed to increase profit after income tax by 167.7% from the period 2020 to 2023.
Analisa Laporan Keuangan dengan Perhitungan Analisis Trend (Index Number Trend Series Analisis) pada PT Timah Tbk (TINS) Ningrum, Indah Sulistia; Hayati, Syarifatull; Nurlita, Amelia; Sarmila, Wingki; Amelia, Elda; Ramadhani, Andini; Polshia, Rasi; Fatmawati, Nurul; Armel, Raja Septian; Nurmanto, Billy
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3936

Abstract

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.
Analisis Laporan Keuangan dengan Metode Trend Analysis untuk Mengevaluasi Kinerja Keuangan pada PT. Aneka Tambang Tbk Periode Tahun 2021-2023 Armel, R. Septian; Yudisthira, Randi; Raza, Sania; Putra, Barnard Defano; Zahira, Tengku Jihan; Aulia, Rizka; Gunawan, Rika; Rahmadini, Wan Karin; Sari, Ocha Widya Sari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1105

Abstract

This research aims to analyze the financial statements of PT. Aneka Tambang Tbk (antam), which is a company operating in the mining sector. PT. Aneka Tambang Tbk focuses on exploration, processing, mining and marketing of natural mineral commodities such as gold, bauxite and nickel. This research uses secondary data obtained from company annual reports and also financial reports published on the Indonesia Stock Exchange. This research was conducted using trend analysis during the 2021-2023 period. Trend Analysis is used to evaluate significant changes in key aspects such as revenue, costs and profitability in a company's financial statements during that period. It is hoped that the results of this research will provide in-depth insight into the factors that have influenced the company's financial performance in recent years.
Pengaruh Struktur Modal, Kebijakan Dividen, Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Transportasi Dan Logistik BEI Tahun 2021-2023 putri, Putri Wulandari; Ramashar, Wira; Armel, R.Septian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7579

Abstract

Penelitian ini untuk menguji pengaruh struktur modal, kebijakan dividen, keputusan investasi terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2021- 2023. Variabel struktur modal diukur dengan debt equity ratio, kebijakan dividen diukur dengan dividend payout ratio dan keputusan investasi diukur dengan total asset growth. Pada penelitian ini menggunakan sampel jenuh yang mana seluruh populasi dijadikan sampel dengan jumlah 37 perusahaan, dengan menggunakan data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa debt equity ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, dividend payout ratio berpengaruh positif terhadap nilai perusahaan dan total asset growth berpengaruh terhadap nilai perusahaan.
ANALISIS PROSEDUR PENERIMAAN KAS RAWAT INAP PADA RUMAH SAKIT ISLAM IBNU SINA PEKANBARU Azzahra, Sahira; Armel, R. Septian
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8621

Abstract

This study examines the cash receipt procedures at RSI Ibnu Sina using a triangulation approach. The hospital's financial administration system features distinct processes across its emergency department (IGD), outpatient clinic (poliklinik), inpatient admissions, cashier, pharmacy, and billing departments. These procedures facilitate structured and accurate recording of medical services and associated costs, promoting transparency in financial management and efficient billing processes for both general patients and those covered by health insurance. Despite these strengths, challenges include administrative errors during information handoffs between departments and potential delays in cash receipt processes, which can impact patient satisfaction. Recommendations focus on enhancing interdepartmental coordination, improving administrative oversight, and leveraging technology to optimize operational efficiency and patient care. Implementing these improvements aims to address existing challenges and strengthen the hospital's financial administration system for future enhancements.
Pengaruh Pemeriksaan Pajak, Sanksi Perpajakan, Teknologi Dan Informasi Perpajakan Terhadap Penggelapan Pajak: (Studi Empiris Wajib Pajak Badan Yang Terdaftar Di KPP Pratama Bangkinang) Armel, R. Septian; Siti Rodiah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2647

Abstract

Penggelapan pajak merupakan salah satu pelanggaran serius yang menghambat optimalisasi penerimaan negara dan menciptakan ketimpangan di antara wajib pajak. Penelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, sanksi perpajakan, serta teknologi dan informasi perpajakan terhadap penggelapan pajak. Penelitian ini dilakukan pada Wajib Pajak Badan yang terdaftar di KPP Pratama Bangkinang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survei. Data diperoleh melalui kuesioner terhadap 100 responden, kemudian dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa pemeriksaan pajak dan sanksi perpajakan berpengaruh negatif terhadap penggelapan pajak, artinya semakin intensif pemeriksaan dan semakin tegas sanksi, maka tingkat penggelapan pajak menurun. Sebaliknya, teknologi dan informasi perpajakan justru berpengaruh positif terhadap penggelapan pajak, yang menunjukkan bahwa sistem dan teknologi yang belum optimal dapat membuka peluang untuk melakukan penggelapan.
Determinasi Kemampuan Auditor Dalam Mendeteksi Kecurangan Rudi Syaf Putra; Armel, R. Septian
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2653

Abstract

The rapid advancement of technology has provided various conveniences for humanity. However, these conveniences have also prompted some individuals to engage in fraudulent activities for personal or group gain. Therefore, fraud detection by auditors is crucial to prevent such misconduct. This study employs a quantitative approach to analyze the partial effects of professional skepticism, independence, auditor experience, competence, and audit training on auditors' ability to detect fraud. The sample for this research consists of 76 auditors, selected using a Non-Probability Sampling technique. Data were collected through the distribution of questionnaires directly to auditors at the Representative Office of BPKP in Riau Province. Data analysis was conducted using validity and reliability tests, classical assumption tests, linear regression tests, and t-tests. The data processing was performed using SPSS. The results indicate that auditor experience and audit training do not significantly influence auditors' ability, while competence significantly impacts auditors' ability to detect fraud
Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
Co-Authors Adilla, Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan, Agustiawan Amelia, Elda Annisa Safitra AR, Raudhatul Jannah Aristi, Mentari Dwi AULIA, RIZKA Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Billy Nurmanto Chandwiman Anugerah Harefa Deanisa Oktavianti Dwi Widiarsih Ela Juliyani Evi Marlina, Evi Fadila, Doremi Fajar . Fatmawati, Nurul Fionasari, Dwi Gunawan, Rika Hadi, M.Fikry Hanum Nur Rahmadhani Hariyanis, Arza Hayati, Syarifatull Indarti Melita Hutagalung Julianti, Windi Kornella Kitty Sitanggang Liza Fitria, Liza Medikawati, Reny Mizan Asnawi, Mizan Muhammad Hidayat Nadia Fitri Ramadani Nelsy Helmilia Putri Neng Murialti, Neng Ningrum, Indah Sulistia Nurlita, Amelia Nurmanto, Billy Polshia, Rasi Putra, Barnard Defano Putri Fauzely Mulia putri, Putri Wulandari Rahma Maulida Erizal Rahmadini, Wan Karin Ramadhani, Andini Ramashar, Wira Randi Yudisthira Ranti Darwin, Ranti Raza, Sania Rudi Syaf Putra Sangra Puttidia Daulay Santoso Sari, Ocha Widya Sari Sarmila, Wingki siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Unik, Mitra Vella Adelia Wanda Berliandes Yudisthira, Randi Zahira, Tengku Jihan