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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) INJURITY: Journal of Interdisciplinary Studies Innovative: Journal Of Social Science Research Riset Ilmu Manajemen Bisnis dan Akuntansi The Manager Reveiew MULTIPLE: Journal of Global and Multidisciplinary Jurnal Insan Pengabdian Indonesia
Rudy Rahwana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pembinaan Keorganisasian Pengurus Asosiasi UMKM Indonesia (AKUMINDO) Cabang Bekasi Rudy Rahwana
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 6 (2023): Desember
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Kegiatan Pengabdian ini mempunyai tujuan: Pertama, untuk mengetahui tingkat manajemen pengetahuan dan inovasi organiasi serta kemampuan pengurus AKUMINDO Cabang Bekasi. Kedua, untuk mengetahui seberapa besar pengaruh manajemen pengetahuan dan inovasi organisasi terhadap kapasitas pengurus AKUMINDO Cabang Bekasi. Ketiga sebagai sarana pengembangan kemampuan serta kapasitas pengurus AKUMINDO Cabang Bekasi dalam menjalankan tugasnya nanti. Dari kegiatan workshop dan gathering dengan konsep permainan, didapati bahwa pengurus AKUMINDO Cabang Bekasi mampu menyerap pemaparan materi dan mampu memperlihatkan kapasitas mereka sebagai tim yang nantinya akan melakukan penataan dan pengayoman terhadap kelompok-kelompok UMKM yang ada di wilayah Kabupaten Bekasi.
Optimalisasi Pengelolaan Keuangan Koperasi untuk Pemberdayaan Ekonomi Masyarakat Desa di Cibinong Bogor Rudy Rahwana
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.575

Abstract

This research was conducted to obtain information related to the ability of cooperative management to be able to optimize the scale of cooperative business, through efficient, productive and rational capital allocation; utilization of business capacity and cooperative capital; cooperation with various parties, both in the form of business, capital and cooperative management in general; and fertilization of own capital, through member savings and the formation of reserve funds. To achieve the above optimization, the stigma of "Cooperative as an association of people not an association of capital" should be removed, which is often considered as one of the factors causing the failure of cooperative financial management. Of course, this is a tough task for cooperative managers in carrying out their cooperative business activities, but with the capacity of the management that continues to be fostered and upgraded in knowledge and abilities, to achieve maximum cooperative goals.
Analisis Penyusunan Laporan Keuangan Masjid Dan Perlakuan Akuntansinya (Studi Kasus Pada Masjid Jami’baeturrahmah Cicadas) Siti Nuridah; Listya Ningrum; Rudy Rahwana; Joelianti Dwi Supraptiningsih; Marisa Agustina
Jurnal Insan Pengabdian Indonesia Vol. 2 No. 2 (2024): Juni : Jurnal Insan Pengabdian Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/jouipi.v1i4.152

Abstract

The mosque is a non-profit organization with the aim of serving the people and financial goals. These financial goals must not violate provisions prohibited by religious teachings. One effort to create good financial governance is to create good accountability by implementing accounting practices. The practice in question is the accounting and financial reporting treatment of mosques which needs to be adjusted to PSAK No. 45 so that financial reports are more relevant, easy to understand, reliable and comparable. However, most mosques still make financial reports in the form of two channels, namely income and expenditure. Therefore, the aim of this research is to reveal the management of the financial reports of the Jami' Baeturrahmah Cicadas Mosque based on PSAK No. 45. This research aims to find out how financial reports are prepared at the Jami' Baeturrahmah Cicadas Mosque. This is field research using qualitative research methods, the subject of this research is the manager of the Jami' Baeturrahmah Cicadas Mosque who knows best about recording financial reports. Data collection techniques in this research used observation, interview and documentation techniques. The data validation technique uses a credibility test with source triangulation. The results of this research indicate that 1) the management of financial reports at the Jami' Baeturrahmah Cicadas Mosque has managed, reported and disclosed all activities and activities related to the use of public resources well 2) Management has understood financial reports within the scope of worship organizations and the importance of recording reports finance, but the accounting treatment for recording financial reports is still made in the form of two channels, namely income and expenditure, so that not yet in accordance with PSAK No. 45. 3) Obstacles in implementing financial report recording based on PSAK 45 are lack of knowledge about how to prepare financial reports, lack of competent resources, lack of training or assistance from related parties, and no facilities in the form of a simple accounting program.
Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Terhadap Minat Menggunakan E-Filing di Kabupaten Bogor Oktavia, Dina; Nuridah, Siti; Rahwana, Rudy
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini membahas tentang faktor-faktor apa saja yang mempengaruhi persepi wajib pajak orang pribadi untuk minat menggunakan E-Filing. Tujuan penelitian ini adalah untuk mengevaluasi minat wajib pajak terhadap E-Filing. Agar sistem E-Filing dapat diterima oleh wajib pajak dan mendapatkan lebih banyak pengguna, maka penting untuk mengetahui faktor-faktor yang dapat mempengaruhinya. Populasi yang digunakan pada penelitian ini adalah wajib pajak orang pribadi di Kabupaten Bogor yang telah memenuhi persyaratan subjektif dan objektif perpajakan dan memiliki NPWP. Sample pada penelitian ini diambil menggunakan Teknik convenience sampling, Pada penelitian ini peneliti akan menggunakan sample 55 orang responden wajib pajak orang pribadi yang berkerja atau tinggal di Kecamatan Gunung Putri, Klapanunggal, Cibinong Dan Cileungsi. Data yang digunakan adalah data hasil suvey dengan menyebarkan kuesioner berupa google form online agar semakin banyak responden, dan responden juga merasa bebas dalam menyampaikan pendapat mereka melalui media ini. Analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, persepsi keamanan dan kerahasiaan, dan pengetahuan teknologi informasi berpengaruh signifikan terhadap minat wajib pajak orang pribadi terhadap minat menggunakan E-Filing.
Pengaruh Edukasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan Pajak Penghasilan Qona’ah, Siti; Nuridah, Siti; Rahwana, Rudy
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Berbagai peraturan telah di keluarkan untuk mengoptimalisasi pajak dalam melaporkan SPT tahunan agar bisa tercapai. Kurangnya edukasi WPOP menjadi salah satu kendala dalam pelaporan pajak setiap tahunnya. Begitu juga di daerah Kecamatan Cileungsi yang tingkat kesadaran dalam pelaporan Pajak masih belum mencapai target yang di harapkan oleh KPP Pratama Cileungsi. Penelitian ini bertujuan untuk mengetahui edukasi perpajakan dan pengaruhnya terhadap kepatuhan wajib pajak. Jenis penelitian ini adalah kuantitatif dan assosiatif kausal bersifat sebab dan akibat. Metode pengumpulan data menggunakan metode kuisioner yang di sebar pada Wajib Pajak yang terdaftar di KPP Pratama Cileungsi. Data yang digunakan untuk diolah adalah 59 hasil kuisioner yang sudah disebar dan di kembalikan. Setelah dilakukan penelitian, menunjukkan hasil bahwa edukasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak.
PERAN KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI Nainggolan, Monika Br; Abdilah, Abdilah; Rahwana, Rudi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34383

Abstract

Tujuan penelitian ini Untuk mengetahui dan menganalisis pengaruh Apakah Kesadaran Wajib Pajak Kendaraan Bermotor memberikan pengaruh terhadap kepatuhan wajib pajak di Kota Bekasi dan Untuk mengetahui dan menganalisis Sanksi Perpajakan memberikan pengaruh terhadap kepatuhan wajib pajak di Kota Bekasi. Penelitian ini mengunakan penelitian kuantitatif yaitu data yang diperoleh dalam bentuk angka-angka. Data tersebut akan dianalisis dengan menggunakan metode statistik. Hasil penelitian menunjukan bahwa Sanksi Pajak mampu mempengaruhi Kepatuhan Wajib Pajak sebagaimana yang telah diterangkan dalam Theory of Planned Behaviour pada faktor Control beliefs yang menyatakan keyakinan tentang keberadaan hal-hal yang mendukung atau menghambat perilaku yang akan ditampilkan dan persepsinya tentang seberapa kuat hal-hal yang mendukung dan menghambat perilakunya tersebut. Hal ini erat kaitannya dengan sanksi pajak dan tarif pajak, sanksi pajak sengaja dibuat agar wajib pajak patuh membayar pajak. Kepatuhan wajib pajak ditentukan oleh persepsi wajib pajak mengenai seberapa besar sanksi pajak mampu mendukung perilaku wajib pajak untuk taat membayarpajak. Tarif pajak yang diberlakukan secara adil juga mampu mendukung kepatuhan wajib pajak dalam membayar pajak.
The Effectiveness of Cooperative Financial Management on the Economic Empowerment of Rural Communities in Bogor Regency: Efektivitas Pengelolaan Keuangan Koperasi terhadap Pemberdayaan Ekonomi Masyarakat Desa di Kabupaten Bogor Rahwana, Rudy; Rahman, Ali
The Manager Review Vol. 7 No. 3 (2025)
Publisher : UNIB Press

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Abstract

This study aims to analyze the effectiveness of financial management in cooperatives in supporting economic empowerment of rural communities in Bogor Regency. The research uses a quantitative approach with descriptive analysis techniques. Data were collected through interviews and questionnaires distributed to cooperative members and managers in several villages. The results show that good financial management in cooperatives can enhance economic empowerment by improving access to capital, training, and business development. However, there are challenges in effective financial management, such as a lack of transparency and inadequate professionalism in management. Based on these findings, it is recommended that cooperatives in Bogor Regency pay more attention to transparency and professionalism in financial management to improve the economic empowerment of rural communities.
The Effect of Profit Persistence, Book Tax Differences and Capital Structure on Profit Quality with Accounting Conservatism as a Moderation Variable (Empirical Study on Service Companies Listed on the IDX for the 2021-2023 Period)" Rudy Rahwana; Rida Prihatni; Ayatulloh Michael Musyaffi
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 6 (2025): INJURITY: Journal of Interdisciplinary Studies
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i6.1441

Abstract

This study aims to analyze the effect of profit persistence, book-tax differences, and capital structure on profit quality, with accounting conservatism serving as a moderating variable. Utilizing secondary data from the financial statements of service companies listed on the Indonesia Stock Exchange during the 2021-2023 period, the research employs a quantitative method with a causal design. The findings indicate that profit persistence has a positive effect on profit quality, suggesting that stable earnings are perceived as high-quality profits. Conversely, book-tax differences do not significantly impact profit quality, indicating that legal policy differences rather than manipulation may explain this relationship. Additionally, capital structure is shown to have a negative effect on profit quality, as higher debt levels may raise financial risk and lower market reactions to profits. Importantly, accounting conservatism is found to moderate the relationship between profit persistence and profit quality, as well as between book-tax differences and profit quality. Furthermore, it enhances the relationship between capital structure and profit quality, indicating that conservative accounting practices can improve the reliability of reported profits. This research provides valuable insights for investors and corporate management, highlighting the importance of profit quality and the need for effective management strategies to enhance financial reporting.
Co-Authors Abdilah, Abdilah Dina Oktavia Joelianti Dwi Supraptiningsih Listya Ningrum Marisa Agustina Musyaffi, Ayatulloh Michael Nainggolan, Monika Br Nuridah, Siti Qona’ah, Siti Rahman, Ali Rida Prihatni Siti Nuridah