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Riyadi, Rizal
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Implementasi Perhitungan Tarif Bea Masuk, Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 22 Terhadap Barang Impor : Studi Kasus Pada PT Gemilang Prima Utama Sentul, Bogor Kartika, Sri; Riyadi, Rizal; Sipahutar, Mangasa Augustinus
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1904

Abstract

Today, globalization is experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that every country cannot fulfill its own needs is indeed one of the factors driving the emergence of international trade. Import activity is one form of international trade. PT Gemilang Prima Utama is an importer in Indonesia that imports various kinds of heavy equipment spare parts and accessories. Import activities are subject to taxes, namely Import Duty (BM) Value Added Tax (VAT) and Income Tax (PPh) Article 22 Import. Based on the results of the review at PT Gemilang Prima Utama, the authors draw conclusions on the review of the calculation of Import Duty (BM), Value Added Tax (VAT) and Income Tax (PPh) Article 22 on imported goods at PT Gemilang Prima Utama, namely as follows: 1. Calculation of Import Duty (BM) rates on imported goods carried out by PT Gemilang Prima Utama in accordance with the Minister of Finance Regulation Number 26 / PMK.010 / 2022. 2. The calculation of Value Added Tax (VAT) on imported goods carried out by PT Gemilang Prima Utama is in accordance with Article 7 of Law No. 42 of 2009 and Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations Article 7. The calculation of Income Tax Article (ITA) 22 on imported goods carried out by PT Gemilang Prima Utama is in accordance with the Minister of Finance Regulation Number 41/PMK.010/2022.   Keywords: Import, Import Duty, VAT, Income Tax Article 22 Import, PMK
Analysis Influence Management Capital Work, Company Size and Capital Structure To Profitability Lubis, Biman Paturahman; Riyadi, Rizal; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Globalization is an era in which the business world is required to become more effective in running its business. This is because there are no more boundaries that arise between countries. Included in business and business competition. Every company is required to be able to manage their company well in order to compete with other companies both for domestic companies and foreign companies. One indicators that can be used to assess well-managed companies is how these companies manage their working capital. This study aims to determine the Effect Analysis of Working Capital Management, Company Size, and Capital Structure on Profitability Cases Studies in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange. The population in this study is the Coal Sub Sector Mining Companies Listed on the Indonesia Stock Exchange. The samples used were six companies with five years of data, namely the 2017-2021 period. The method used in this study is multiple linear regression analysis which is an analysis that describes the shape of one or more variables with other variables. The type of data used is the type of secondary data. This study aims to determine the effect of Working Capital Turn Over, Firm Size and Capital Structure (debt to equity ratio) on Return on Assets partially and simultaneously. From the results of the regression analysis test, the results of the study partially shows that Working Capital Turn Over (X1) does not affect the Return on Assets of Mining Companies in the Coal Sub Sector, which means that H1 is rejected, size (X2) affects the Return on Assets of Mining Companies in the Rock Sub Sectors Bara, which means that H2 is accepted, and the debt to equity ratio (X3) has no effect on the Return on Assets of Mining Companies in the Coal Sub- Sectors, which means that H3 is rejected. Simultaneously it shows that Working Capital Turn Over (X1), size (X2) and debt to equity ratio (X3) affect the Return on Assets of Mining Companies in theCoal Sub Sectors, which means H4 is accepted. Keywords : Working Capital Management, Company Size, Capital Structure and Profitability
ANALISIS CURRENT RATIO DAN DEBT EQUITY RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Riyadi, Rizal; Mashadi, Mashadi
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Desember: Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.726 KB) | DOI: 10.55606/jumbiku.v1i3.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt Equity Ratio (DER) terhadap Return Saham, baik secara parsial maupun simultan pada perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2010 hingga tahun 2019. Metode analisis data yang digunakan adalah analisis regresi linier berganda.. Hasil penelitian ini menunjukkan bahwa: (1) Curent Ratio (X1) secara parsial berpengaruh Signifikan terhadap return saham yang dibuktikan dengan hasil dengan hasil signifikansi t sebesar 0,046 ; (2) Debt to Equity (X2) secara parsial tidak berpengaruh terhadap return saham hal ini dibuktikan dengan hasil signifikansi t sebesar 0,443; Secara Simultan CR, dan DER Berbengaruh signifikan terhadap Return saham yang dibuktikan dengan hasil signifikansi F sebesar 0,129 yang lebih kecil dari 0,05.
PENGARUH PERTUMBUHAN PDRB, PDRB PER KAPITA, DAN JUMLAH PENDUDUK TERHADAP ANGKA HARAPAN LAMA SEKOLAH DI PROVINSI JAWA BARAT (PERIODE 2012-2019) Gendalasari, Gen Gen; Riyadi, Rizal
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Desember: Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.732 KB) | DOI: 10.55606/jumbiku.v1i3.90

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan PDRB, PDRB Per Kapita dan Jumlah Penduduk terhadap angka Harapan lama sekolah di Provinsi Jawa Barat . Data yang digunakan dalam penelitian ini adalah Data Panel dari 2012 sampai dengan 2019. Alat analisis yang digunakan adalah data panel dengan bantuan SPSS yang dianalisis dengan metode common Effect Model (Pendekatan Analisis Regresi dan Korelasi). Hasil penelitian ini menunjukkan bahwa Pertumbuhan PDRB, PDRB Perkapita dan Jumlah Penduduk berpengaruh Positif dan signifikan terhadap Angka Harapan Lama kolah di Provinsi Jawa Barat.
Pendampingan Peningkatan Kemampuan Menyusun Laporan Keuangan Pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor Munawar, Aang; Riyadi, Rizal; Amyar, Firdaus
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2426

Abstract

Pelatihan penyusunan laporan keuangan kepada para pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor ini bertujuan agar para pelaku UMKM dapat meningkatkan kemampuannya dalam hal pencatatan dan pengelolaan Keuangan melalui penyusunan laporan keuangan. Para pelaku UMKM belum memahami cara yang baik dalam pencatatan, khususnya yang berkaitan dengan akuntansi serta kegunaanya sehingga mereka membutuhkan dukungan dari pihak akademisi untuk mendapatkan pelatihan penyusunan laporan keuangan UMKM. Metode yang digunakan dalam pengabdian masyarakat ini adalah pelatihan dan pendampingan penyusunan laporan keuangan UMKM melaui kegitatan Tutorial dan Diskusi berkaitan dengan masalah pengelolaan keuangan masing-masing para pelaku UMKM. Metode pelaksanaan dalam kegiatan ini dilaksanakan dalam bentuk pelatihan dan Pendampingan. Hasil pelaksanaan kegiatan ini yaitu bertambahnya pengetahuan para pelaku UMKM yang tergabung serta terlatihnya mereka dalam menyusun laporan keuangan. Kata Kunci: Pelatihan, Laporan Keuangan, Jurnal
Analysis of the Effect of Debt Policy on the Financial Performance of Companies Food & Beverages Subsector Listed on IDX for the 2016-2021 Period Dani, Bayu Alamsyah; Riyadi, Rizal
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16704

Abstract

This research aims to determine the effect of debt policy on the financial performance of Food and Beverages companies listed on the Indonesia Stock Exchange. Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is proxied by return on equity (ROE). The period used in this research is 6 (six) years, namely 2016 - 2021. This research is a type of quantitative research, using descriptive research methods. The research population is all Food and Beverages companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample obtained was based on a purposive sampling technique, and 12 companies were obtained. The data analysis technique used is multiple linear regression analysis, namely regression using the independent variables short term debt (STD), long term debt (LTD), and total debt (TD). Based on the results of data analysis, STD has no effect on ROE with a calculated t value of -1.619, and a significance value of 0.110. The LTD variable has a negative and significant effect on ROE with a calculated t value of -3.024, and a significance level of 0.004. The TD variable has no effect on ROE with a calculated t value of 1.403 and a significance value of 0.165. The F test value in this research on calculated F was 3.984 with a significance level of 0.011. The adjusted R2 value is 0.112, so that the STD, LTD and TD variables are able to influence the ROE variable by 11.2% and the remaining 88.8% is explained by other factors outside this research model.
Implementasi Pemadanan NIK Dengan NPWP Bagi Wajib Pajak Orang Pribadi Pada KPP Pratama Bogor Rachman, Fazril Haikhal; Riyadi, Rizal
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1959

Abstract

Tujuan dari tinjauan ini adalah untuk mempelajari bagaimana pemadanan Nomor Induk Kependudukan (NIK) dengan Nomor Pokok Wajib Pajak (NPWP) untuk wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bogor dilaksanakan. Pemadanan ini merupakan langkah penting dalam penyelarasan data kependudukan dan pajak serta meningkatkan efisiensi dan efektivitas layanan perpajakan. Hasil tinjauan menunjukkan bahwa pemadanan NIK dengan NPWP di KPP Pratama Bogor membawa manfaat yang signifikan. Pemerintah daerah dan pemerintah pusat dapat mengidentifikasi wajib pajak secara akurat dan mengintegrasikan data kependudukan dengan data perpajakan melalui pemadanan ini. Ini meningkatkan kepatuhan pajak secara keseluruhan. Namun, tinjauan ini menemukan beberapa masalah yang terkait dengan penggunaan pemadanan NIK dengan NPWP. Beberapa di antaranya termasuk keterbatasan infrastruktur teknologi informasi, format data yang berbeda yang digunakan dalam basis data kependudukan dan perpajakan, dan kesalahan input data yang dapat memengaruhi hasil pemadanan.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OFFER, RETURN ON ASSET DAN INFLASI TERHADAP RETURN SAHAM Azahra, Keysha; Riyadi, Rizal; Pradipto, Didit
Strategic: Journal of Management Sciences Vol. 5 No. 1 (2025): Strategic : Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i1.325

Abstract

This study focuses to analyze the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and inflation on stock returns in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The research employs a multiple linear regression analysis approach using secondary data from company financial reports. The findings indicate that CR, DER, and ROA have a significant impact on stock returns, while TATO and inflation do not exhibit a significant effect. Simultaneously, all independent variables contribute to changes in stock returns. These findings provide insights for investors in evaluating financial factors that influence stock returns in the pharmaceutical sector. Future research is recommended to expand the scope of variables to enhance the accuracy of stock return prediction models.
Basic Business Financial Mentoring for MSMEs in Bogor City Fahmie, Arief; Riyadi, Rizal; Listari, Sinta; Ghaliyah, Nasya; Kusuma, M. Aditya
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 2 (2025): JADKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i2.3855

Abstract

Understanding business finance is a fundamental foundation for the sustainability of micro, small, and medium enterprises (MSMEs). However, most MSMEs in Bogor City still lack adequate knowledge and skills in recording, managing, and evaluating their business finances. This community service program aims to provide basic financial training to MSME actors to enhance their performance and business resilience. The methods used included training sessions, transaction recording simulations, and the preparation of simple financial statements. The results showed a 72% increase in participants’ understanding of cash flow recording and income statement preparation. This activity is expected to be the starting point for sustainable financial development among MSMEs in Bogor City
Tinjauan Perhitungan, Pemotongan, Dan Pelaporan PPh Pasal 23 Atas Jasa Pada PT. Yudhistira Ghalia Indonesia Nurmilawati, Nurmilawati; Riyadi, Rizal; Damatraseta, Febri
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1905

Abstract

Income tax is a tax imposed on the income of a taxpayer or entity. Income tax article 23 is one of the income taxes imposed on income from capital, delivery of services, and other activities that are not included in income tax article 21. PT Yudhistira Ghalia Indonesia is a taxable company that uses the services of other companies, so the transaction is subject to income tax article 23 which will be deducted by the company. The purpose of this study is to determine how the implementation of the calculation, deduction, and reporting of Income Tax Article 23 on services at PT Yudhistira Ghalia Indonesia. The results of the review in this study indicate that PT Yudhistira Ghalia Indonesia has calculated, deducted, and reported Income Tax Article 23 on services with rates and procedures following applicable tax regulations. The company has calculated the rate for services which is 2% and has used the e-bupot unification application properly and correctly so that tax payments can be made easily.
Co-Authors Aang Munawar Azahra, Keysha Damatraseta, Febri Dani, Bayu Alamsyah Fachry Abda El Rahman Firdaus Amyar Gen Gen Gendalasari Ghaliyah, Nasya Kartika, Sri Kusuma, M. Aditya Listari, Sinta Lubis, Biman Paturahman Mangasa Augustinus Sipahutar, Mangasa Augustinus Mas Davino Sayaza Mashadi Mashadi Nurmilawati, Nurmilawati Pradipto, Didit Rachman, Fazril Haikhal Sayaza, Mas Davino Suharmiati Suharmiati Tjahjo Tri Hartono