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Rachman, Fatwa Rubiar
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Economics, Econometrics & Finance Education Other

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN IKA SMPN 2 BANDUNG Terawati, Mira Teram; Rachman, Fatwa Rubiar; Astuti Dinah, Resta Puji
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.102

Abstract

This Community Service (PKM) Activity by the Academy of Accounting Bandung (A2B) is one of the manifestations of the Tri Dharma of Higher Education, which is to provide benefits to the community. This PKM activity is intended for the management of IKA SMPN 2 Bandung located on Jl. Sumatera No. 42 Bandung. The method of implementing PKM activities is carried out by providing assistance in the preparation of financial statements using exel software. This PKM consists of several stages, namely preparation and interview, discussion and introduction of programs, signing agreements, assistance in preparing financial statements, as well as evaluation and follow-up. The output resulting from this community service activity is the excel application of financial statements of IKA SMPN 2 Bandung.
PELATIHAN PERPAJAKAN BREVET A&B BAGI ATLET (STUDI PADA ATLET GANTOLE PARALAYANG INDONESIA (PEPI) KABUPATEN BANDUNG BARAT) Rachman, Fatwa Rubiar; Terawati, Mira Teram; Djuharoh, Aan Siti
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.103

Abstract

Sportmen or athletes who receive or obtain income in connection with their participation in a competition or championship activity are obliged to carry out their tax obligations. Because athletes are included as individual tax subjects who receive income with deductions from Income Tax Article 21 and/or Article 26. Therefore, knowledge and technical skills are needed to carry out tax obligations properly and correctly. This activity was carried out as an embodiment of the Bandung Accounting Academy (A2B) in carrying out community service in accordance with the study program, namely tax accounting. The activity was entitled Tax Provision and Tax Training for Indonesian Paragliding athletes in West Bandung Regency. Organizing training, covering topics related to the field of taxation, as well as increasing the professional capabilities and competencies of HR in the scope of tax accounting for activity participants. Technically, this activity went according to target; all participants underwent the implementation process until completion, were declared to have passed, and were given a brevet A&B competency certificate.
PEMERIKSAAN KESEHATAN SERTA PENGOBATAN GRATIS DI AKADEMI AKUNTANSI BANDUNG (A2B) Terawati, Mira Teram; Rachman, Fatwa Rubiar; Suryati, Elis
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.106

Abstract

Health is a state of complete physical, mental and social well-being and not simply free from disease or weakness. Through community service activities packaged in the 53rd Anniversary program of the Bandung Accounting Academy (A2B), A2B partnered with the Red Beret Corps Children (AKBM) and SMK Dharma Bhakti Indonesia (SMK DBI) to hold free medical check-up and treatment activities in the form of checking blood pressure, blood sugar, and uric acid as well as providing free consultations and medicines by doctors. It aims to monitor the health of the local community and early detect non-communicable diseases that may arise. This activity is expected to increase the awareness of the elderly regarding the importance of carrying out a healthy lifestyle to avoid disease.
PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022 Sania, Ratih; Miftah, Achmad Zaki; Rachman, Fatwa Rubiar
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.61

Abstract

Financial reports are one piece of information that plays an important role in the investment business in the capital market. This reflects the importance of timeliness in presenting financial reports to the public. Various obstacles that affect punctuality can come from internal or external to the company. This research aims to determine the effect of profitability on audit delay in companies listed on the Indonesia Stock Exchange in 2022. This research uses secondary data which can be accessed via the Indonesia Stock Exchange in the form of financial reports and annual reports company. The data analysis techniques used are descriptive statistical analysis, classical assumption test, t test, and simple regression analysis using SPSS software. The population of this study consisted of 143 companies that were late in submitting their 2022 financial reports. The sampling method was carried out using a purposive sampling method so that a sample of 91 companies was obtained. The research results show that profitability has an effect on audit delay.
PENGARUH RETURN ON ASSETS TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Apriantini, Nining; Rachman, Fatwa Rubiar; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.68

Abstract

Profit is the most important information to get attention, especially from investors who can show the stock price of a company. One way to measure a company's stock price is to use PBV. pbv is a ratio to assess the stock price. This study aims to determine the effect of profitability on stock prices in telecommunications subsector companies in 2020-2022 which are listed on the Indonesian Stock Exchange (IDX). The technique for determining the company that marked the sample in this study used purposive sampling using 16 companies. The method in this research is descriptive verification. The data in this study used secondary data from the IDX. The analysis used is linear regression. The results showed that profitability has an effect on stock prices by 20.6% with the level of correlation between variables in the medium category.
ANALISIS RASIO LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN KOPERASI SIMPAN PINJAM (STUDI EMPIRIS PADA KOPERASI SENTRA DANA KABUPATEN CIANJUR) Rosita, Siti; Setianegara, Raden Oky; Rachman, Fatwa Rubiar
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.70

Abstract

Financial reports are a very important source of information in order to assess financial performance from year to year. Providing information to parties who need financial report information that will be used for decision-making. This research was conducted to assess the financial performance of the Cianjur Regency Fund Center Cooperative from year to year, using financial reports in the form of a balance sheet and a profit and loss report for the period 2020–2021. One of the techniques used in analyzing financial reports is ratio analysis. In conducting this research, the author used ratio analysis, namely the liquidity ratio, which consists of the current ratio, quick ratio, and cash ratio. Based on the results of research conducted at the Cianjur Regency Fund Center Cooperative, from 2020 to 2021, there were changes that were not conducive to causing poor cooperative conditions. This is because the condition of the cooperative's financial performance has decreased.
PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI JAWA BARAT Alawiyah, Rostika; Rachman, Fatwa Rubiar; Nasution, Indra Surya
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.71

Abstract

Through improving public services, it can increase the attractiveness of investors to invest. Therefore, the West Java Provincial Government should change the composition of spending, where currently regional spending is used for operational spending, which is less productive than capital spending. The aim of this research is to find out how much influence PAD has on capital expenditure in the Regional Government of West Java Province. The sample used in this research is the 2019–2021 Regional Government Revenue and Expenditure Report, consisting of 27 regencies and cities in West Java Province. The methods used in this research are descriptive and verification. The analysis technique uses simple linear regression analysis and hypothesis testing. Based on the results of the analysis, it shows that the adjusted R2 value is 0.617, which means that local revenue has an influence on capital expenditure by 38%, while 62% is influenced by other factors not mentioned in the research.
Co-Authors Alawiyah, Rostika Apriantini, Nining Astuti Dinah, Resta Puji Djuharoh, Aan Siti Miftah, Achmad Zaki Nasution, Indra Surya Rosita, Siti Sania, Ratih Setianegara, Raden Oky Suryati, Elis Terawati, Mira Teram