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Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Sebuah Kajian Literatur Rony Uncok Cahyadi
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6135

Penelitian ini bertujuan untuk menganalisis secara sistematis mengenai peranan Tata Kelola Perusahaan dalam manajemen laba pada suatu perusahaan. Variabel pengukuran Tata Kelola Perusahaan yang digunakan dalam penelitian ini adalah kepemilikian institusional, kepemilikan manajerial dan komite audit. Metode penelitian yang digunakan dalam penelitian ini adalah metode naratif reviu dan deskriptif reviu dengan pendekatan kajian literatur. Secara garis besar hasil penelitian menunjukkan bahwa penerapan Tata Kelola Perusahaan yang baik dengan variabel kepemilikan institusional dan komite audit tidak berpengaruh terhadap kemungkinan terjadinya manajemen laba dalam suatu perusahaan, sedangkan kepemilikan manajerial berpengaruh negatif terhadap terjadinya manajemen laba, atau memiliki kemungkinan lebih besar untuk terjadinya manajemen laba. Hal ini terjadi karena efektivitas Tata Kelola Perusahaan dalam suatu perusahaan ternyata belum mampu untuk menghindari terjadinya manajemen laba Kata Kunci: Kajian Literatur, Tata Kelola Perusahaan, Manajemen Laba.

Menilai efektivitas dan efisiensi dari akuntansi forensik dan audit investigasi terhadap pembuktian kecurangan Rony Uncok Cahyadi
Jurnal Paradigma Ekonomika Vol. 19 No. 2 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i2.36213

The purpose of this study to analyze the effectiveness and efficiency of forensic accounting and investigative audits to prove the occurrence of fraud in an organization. The research method used in this study is a qualitative method with a literature review approach. The data used in this study is secondary data based on the results of research that has been conducted previously, by comparing research that produces conclusions as expected in this study with research that produces different conclusions. In general, the results of this research can be concluded that the use of forensic accounting and investigative audits effectively and efficiently can help organizations to identifying and detecting fraud has occurred in an organization, and can also be validly proven. This happens because the use of forensic accounting and investigative audits is the most appropriate, accurate and correct way to help organizations prove that fraud has occurred.

The Strategi Peningkatan Keuntungan Bagi Pelaku Usaha Mikro Di Cibitung Kabupaten Bekasi Rony Uncok Cahyadi
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2025): Rambideun : Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v8i1.3161

The increasingly large and wide Micro, Small and Medium Enterprises (MSMEs) not only attract the interest of the public to become business actors. However, it is important for the government to take part in improving the economic aspects of MSMEs to encourage community income growth, especially in remote areas, to achieve prosperity of society fairly and equitably. Thus, an effort to encourage the progress of MSME businesses in order to achieve the expected targets is needed, emphasizing awareness of MSME actors themselves in running a business with the right strategy, simple, and easy to do. This is considered necessary, considering the large number of MSMEs, especially similar ones, resulting in increasingly high competition, and economic conditions that are currently declining, to manage and control their business as best as possible, without reducing the quantity and quality of products sold. This community service activity was carried out through the method of presentation and education on the importance of understanding strategies to increase profits in a simple and easy-to-understand manner in the form of presentations and discussions, as well as providing examples and practices regarding strategies in increasing the profits of Micro Business actors. The result of this activity is the right strategy in increasing profits to help MSME actors in their business sustainability and develop their businesses. Therefore, this activity should be carried out in a sustainable manner.

DOES TAX AMNESTY IMPROVE TAX COMPLIANCE AND TAX REVENUE? Cahyadi, Rony Uncok
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7965

Tax amnesty is an economic mechanism to improve the tax compliance and tax revenue. For that reason, the purpose of this research is to ensures the truth of the statemement, by examines the effect of tax amnesty to tax compliance and tax revenue. Tax amnesty which is examined in this research as the independent variable, while the dependent variable is tax compliance and tax revenue. The data sample used in this research is data that collect from financial statements of Directorat General of Taxes, for the year of 2015-2022. The analyze method in this research using quantitative method. To examines the effect of tax amnesty to tax compliance and tax revenue, this research using a comparison of data variables during the research period and also using multiple linear regression model analysis. The results of this research using both method, found that tax amnesty has positive correlation, but not significant to improving the tax compliance and tax revenue. The result of examine the effect of tax amnesty to tax compliance and tax revenue in this research not match the expected result, that is the tax amnesty was not able to improve tax compliance and tax revenue.

The Strategi Peningkatan Keuntungan Bagi Pelaku Usaha Mikro Di Cibitung Kabupaten Bekasi Uncok Cahyadi, Rony
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2025): Rambideun : Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v8i1.3161

The increasingly large and wide Micro, Small and Medium Enterprises (MSMEs) not only attract the interest of the public to become business actors. However, it is important for the government to take part in improving the economic aspects of MSMEs to encourage community income growth, especially in remote areas, to achieve prosperity of society fairly and equitably. Thus, an effort to encourage the progress of MSME businesses in order to achieve the expected targets is needed, emphasizing awareness of MSME actors themselves in running a business with the right strategy, simple, and easy to do. This is considered necessary, considering the large number of MSMEs, especially similar ones, resulting in increasingly high competition, and economic conditions that are currently declining, to manage and control their business as best as possible, without reducing the quantity and quality of products sold. This community service activity was carried out through the method of presentation and education on the importance of understanding strategies to increase profits in a simple and easy-to-understand manner in the form of presentations and discussions, as well as providing examples and practices regarding strategies in increasing the profits of Micro Business actors. The result of this activity is the right strategy in increasing profits to help MSME actors in their business sustainability and develop their businesses. Therefore, this activity should be carried out in a sustainable manner.

PENGENALAN DIGITALISASI AKUNTANSI SEDERHANA DALAM UPAYA MENINGKATKAN DAYA SAING DAN AKSES PASAR BAGI PELAKU UMKM DI DESA PAGEDANGAN Cahyadi, Rony Uncok; Zuhrotun Aulia, Triana; Hanita Rusgowanto , Fransisca; Hijriah, Amanah; Marismiati; Afifi, Zaenal; Adhani, Ida; Merosea, Nitri
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 3 No 1 (2023): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/tpet.v3i1.186

Digitalisasi Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu upaya mendorong perkembangan usaha UMKM melalui pemanfaatan teknologi digital. Salah satu langkah digitalisasi yang penting dilakukan adalah digitalisasi akuntansi yaitu proses pencatatan dan pelaporan keuangan yang semula berbasis tradisional berubah ke proses digital. Pentingnya digitalisasi akuntansi bagi UMKM adalah kebutuhan akan informasi keuangan yang akurat dan cepat untuk mengetahui perkembangan usaha mereka yang bisa diperoleh dari akuntansi berbasis digital. Mengapa harus berbasis digital? Karena proses akuntansi manual membutuhkan waktu dan proses yang panjang dalam pencatatan sampai menyusun laporan keuangan. Sedangkan akuntansi digital, saat transaksi dicatat, maka secara otomatis akan terangkum dalam database yang selanjutnya menghasilkan informasi keuangan, mulai buku besar (ledger) sampai dengan laporan keuangan seperti laba-rugi, laporan posisi keuangan (neraca). Desa Pagedangan memiliki UMKM yang diprakarsai oleh ibu-ibu warga RW 04 yang terdiri dari usaha minuman TOGA (tanaman obat keluarga), makanan/snack olahan, serta produk kerajinan tangan, dll. Selama ini proses pencatatan keuangan dilakukan dengan sederhana dibuku tulis dan hanya mencakup uang keluar dan masuk saja. Diharapkan dari kegiatan ini mendorong UMKM semakin melek teknologi digital dan mampu bersaing dan menghadapi tantangan bisnis di masa depan.

Sosialisasi Core Tax Administration System dalam Meningkatkan Self-Assessment System pada Gen–Z di Bekasi Cahyadi, Rony Uncok
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.22065

Tax is the largest state revenue in APBN, for this reason the target of tax revenue that set by government is always increased every year, and one of the method to achieve this target, the government has created a tax service administration system that provides facility for taxpayer to record, store, and submit documents, data, and/or information related to the implementation of rights and fulfillment of tax obligations, to increasing the awarness and compliance of taxpayer, or self-assessment system. The core tax administration system is part of the Tax Administration Core System Update Project which is expected that by using this integrated system, it will increasing the awareness of all people who have become taxpayers, to fulfill their tax obligations properly and correctly. Therefore, in this community service activity, socialization of the use of the core tax administration system was carried out to Gen-Z in the Bekasi area, with the purpose to increase Gen-Z's awareness in fulfilling their tax obligations. The result of this PKM is that Gen-Z increasingly understands the benefits of the core tax administration system.

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