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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen J-MAS (Jurnal Manajemen dan Sains) Journal of Entrepreneurship, Management and Industry (JEMI) EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pasar Modal dan Bisnis JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA RENATA Jurnal Pengabdian Masyarakat Kita Semua International Journal Business, Management and Innovation Review JPT : Jurnal Pendidikan Tematik Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Ranidiah, Furqonti
Universtas Muhammadiyah Bengkulu
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Influence Of Financial Performance And Tax Avoidance On Company Value (An Empirical Study Of Food And Beverage Companies Listed On The Indonesia Stock Exchange For The Period 2020-2024) Setiawan, Hendra; Junaidi, Ahmat; Ranidiah, Furqonti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9412

Abstract

This study aims to determine whether return on assets (ROA), debt to equity ratio (DER), and tax avoidance (ETR) influence company value. The research was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed purposive sampling and statistical analysis, including classical assumption tests, using IBM SPSS Statistics version 22. The sample consisted of 21 food and beverage companies listed on the IDX. Thus, the total number of companies was 21 multiplied by 5 years, resulting in 105 observations. The results of this study indicate that: Financial performance proxied by return on assets (ROA) influences company value with a sig value of 0.000. Financial performance proxied by debt to equity ratio (DER) influences company value with a sig value of 0.000. Tax avoidance (ETR) does not affect company value with a significance level of 0.566. Return on assets (ROA), debt-to-equity ratio (DER), and tax avoidance (ETR) simultaneously affect company value with a significance level of 0.00
The Effective Tax Rate And Cash Flow Effect On Stock Prices (Empirical Study Of Food And Beverage Companies Listed On The Indonesia Stock Exchange (IDX) 2020-2024) Junaidi, Ahmad; Ranidiah, Furqonti; Khair, Ummul; Akhda, Muammar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9455

Abstract

This study aims to determine the effect of the effective tax rate and cash flow on stock prices. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study used a purposive sampling method and statistical analysis, including classical assumption tests, using IBM SPSS Statistics version 22. The sample size for 21 food and beverage companies listed on the IDX was 21. Therefore, the total number of 21 companies multiplied by 5 years resulted in 105 observations. The results of this study indicate that: The effective tax rate has no effect on stock prices with a significant value of 0.318. Cash flow has an effect on stock prices with a significant value of 0.046. The effective tax rate and cash flow simultaneously influence profitability with a significance value of 0.00
DO VAT INCREASES AND DIGITAL MARKETING AFFECT GEN Z PURCHASE DECISIONS? THE MODERATING EFFECT OF E-COMMERCE TRANSACTIONS Nensi Yuniarti. Zs; Inda Tri Rahayu; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.8916

Abstract

In the digital era, consumer behavior—especially among Generation Z—has changed significantly due to easy access to information and online shopping. This generation is technologically literate, values experiences, is socially aware, and is influenced by peers and influencers. This study aims to analyze the effects of value-added tax (VAT) increases and digital marketing on Generation Z’s purchasing decisions, with e-commerce transactions serving as a moderating variable. The research employs a quantitative approach, collecting primary data  through an online questionnaire from 294 students of the Faculty of Economics and Business at Universitas Muhammadiyah Bengkulu. Participants were selected using the Slovin formula from a population of 1,108 students. Data were analyzed using SmartPLS 4. The results indicate that VAT increases have no significant effect on purchasing decisions (t = 1.816; p = 0.069), whereas digital marketing has a significant effect (t = 2.894; p = 0.004). Additionally, e-commerce transactions do not moderate the effects of VAT increases (t = 0.324; p = 0.746) or digital marketing (t = 0.858; p = 0.391) on purchasing decisions.
ANALISIS PENGAKUAN PENDAPATAN JASA IKLAN BERDASARKAN PSAK NO. 34 PADA PERUSAHAAN MEDIA CETAK PT. MEDIA BENGKULU EKSPRESS Melta Afrianti; Furqonti Ranidiah
JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Vol. 6 No. 1 (2025): Juli
Publisher : Yayasan Insani Mandiri Santani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61567/jmmib.v6i1.225

Abstract

This research aims to determine the recognition of advertising services income based on PSAK No.34 at the print media company PT Media Bengkulu Ekspress. This research uses data collection techniques through observation, interviews and documentation. The subjects in this research were 4 people consisting of the General Manager, Advertising, Marketing Manager and Finance Admin. The research method used is descriptive qualitative in recognizing advertising services revenue based on PSAK NO.34, 4 methods namely Percentage of Completion, Completed Contract method, Revenue Recognition and Revenue Recognition at the Time of Payment. The results of this research indicate that PT Media Bengkulu Ekspress has complied with PSAK No. 34 to recognize revenue in advertising services by increasing relationships and approaching consumers, then submitting a cooperation proposal to obtain a cooperation contract agreement, after the contract has been agreed, the advertisement will aired and advertisements that have been recapped in accordance with the initial agreement will be billed to obtain final results which will be considered income. Keywords: Revenue Recognition
ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA ANGGARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN EMPAT LAWANG Nada Melinda; Dinal Eka Pertiwi; Nensi Yuniarti Zs; Furqonti Ranidiah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the budget performance of the Public Works and Spatial Planning (PUPR) Department of Empat Lawang Regency using the Value for Money approach reviewed from the economic, efficiency, and effectiveness aspects. The research method used is a descriptive method with a qualitative approach using secondary data sourced from the Budget Realization Report (LRA) and the Physical and Financial Realization Report of the PUPR Department of Empat Lawang Regency for the 2022–2024 Fiscal Year. Data collection techniques were carried out through documentation and literature studies, while data analysis used Value for Money measurements based on economic, efficiency, and effectiveness ratios. The results of the study indicate that from an economic aspect, budget performance is in the economic category during the 2022–2024 period with ratios of 105.54%, 200.63%, and 168.43%, respectively. From the efficiency aspect, budget performance shows a very efficient category in 2022 (84.22%), efficient in 2023 (91.26%), but becomes inefficient in 2024 (129.40%) due to budget refocusing. Meanwhile, from the effectiveness aspect, budget performance is in the fairly effective category for three consecutive years with a ratio of 98.82%, 89.37%, and 87.12%, although experiencing a downward trend every year. The conclusion of this study shows that the budget performance of the PUPR Office of Empat Lawang Regency has generally met the Value for Money principle, especially in the economic and effectiveness aspects, but the efficiency aspect still needs to be improved so that budget management can produce more optimal performance and provide greater benefits to the community. Keywords: Budget, Effectiveness, Efficiency, Financial Performance, Value for Money
PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Mirra Sri Wahyuni; Irzan Irzan; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability. Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector  
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM SEMPOL AYAM MBAK TYAH DI KOTA BENGKULU Windi Ani; Mirra Sri Wahyuni; Furqonti Ranidiah; Ahmad Sumarlan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the determination of production costs as a basis for determining selling prices at Mbak Tyah's Chicken Sempol MSME in Bengkulu City. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation of the business owner. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the total production cost of Mbak Tyah's Chicken Sempol MSME per month is Rp217,390,000 consisting of raw material costs of Rp109,800,000, direct labor costs of Rp37,800,000, factory overhead costs of Rp64,590,000, and owner's salary of Rp5,200,000. With a production volume of 270,000 skewers per month, the cost of goods sold is Rp805 per skewer. The selling price set at Rp1,000 per skewer results in a profit of Rp195 per skewer or a total profit of Rp52,650,000 per month. The conclusion of this study indicates that the selling price set by the Mbak Tyah Chicken Sempol MSME is sufficient to cover all production costs and provide adequate profits. However, the production cost recording system still needs improvement to make cost calculations and business decision-making more accurate and effective. Keywords : Production Cost, Selling Price, Cost of Goods Sold, Profitability
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN EMPAT LAWANG Weni Herlianti; Nensi Yuniarti. Zs; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of asset management and accountability policies on the quality of financial reports of the Empat Lawang Regency Government. The research method used is a quantitative method using primary data obtained through questionnaires distributed to 53 Empat Lawang Regency Government employees involved in asset management and financial report preparation. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results show that asset management policies have a positive and significant effect on financial report quality, while accountability has a positive effect on financial report quality. Simultaneously, asset management and accountability policies have a significant effect on financial report quality with a coefficient of determination (R²) of 0.778, indicating that 77.8% of the variation in financial report quality can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the study. The conclusion of this study is that the implementation of good asset management policies and increased accountability can improve the quality of financial reports of the Empat Lawang Regency Government. Keywords: Accountability, Asset Management Policy, Financial Report Quality, Local Government
Dampak Program Kampus Mengajar dalam Meningkatkan Kualitas Hasil Belajar Kelas 4 SDN 43 Kota Bengkulu Efan tri ahsyar; Mardhiyah Dwi Ilhami; Furqonti Ranidiah
JPT : Jurnal Pendidikan Tematik Vol 5 No 2 (2024): Agustus
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v5i2.1281

Abstract

This research examines the impact of the Teaching Campus Program on improving the quality of learning outcomes for grade 4 students at SDN 43 Bengkulu City. This program is part of the government's initiative in the Independent Learning-Free Campus Policy, which aims to integrate tertiary students into the primary school system to increase teaching resources and enrich the learning process. This study uses a quantitative method by collecting data through pre-test and post-test to measure differences in students' academic abilities before and after program implementation. The research sample consisted of 20 selected 4th grade students. In addition, data was collected through interviews with class teachers, students involved in the program, as well as classroom observations during the program. The research results showed a significant increase in student learning outcomes. Observations and interviews also indicated increased student motivation to learn as well as more effective interactions between students and teachers. The program also helps identify and implement more innovative and engaging teaching methods, which is considered an important factor in improving learning outcomes.
MENINGKATKAN LITERASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN BERSAMA YAYASAN PENDIDIKAN AL AUFA BENGKULU: MENINGKATKAN LITERASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN BERSAMA YAYASAN PENDIDIKAN AL AUFA BENGKULU Nensi Yuniarti. Zs; Hesti Setiorini; Yudi Partama Putra; Furqonti Ranidiah
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 8 No. 1 (2025): APRIL: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Yayasan Pendidikan Al Aufa Kota Bengkulu memiliki beberapa unit pendidikan yaitu, Paud IT Al Aufa, SD IT Al Aufa dan Rumah Quran Al Aufa. Yayasan ini memiliki 260 orang siswa dengan jumlah Guru 28 orang serta staff 7 orang. Setiap tahunnya Yayasan Pendidikan Al Aufa Kota Bengkulu terus meningkatkan mutu dan kualitas layanan Pendidikan dan meningkatkan kualitas SDM. Salah sata upaya untuk meningkatkan layanan baik terhadap siswa maupun terhadap guru terkhusus pada layanan kesejahteraan dan peningkatan keuangan, baik secara lembaga ataupun personal (siswa dan guru). Terkait dengan tekad dan keinginan yang tinggi dari Kepala Sekolah dan para guru untuk meningkatkan mutu pelaporan keuangan sekolah. Dorongan dan semangat yang kuat untuk maju merupakan modal utama untuk mengembangkan keterampilan di tengah persaiangan yang semakin ketat. Dalam pengabdian ini kegiatan yang dilaksanakan adalah sebagai solusi terhadap permasalahan yang ada selama ini yaitu memberikan edukasi, sosialisasi dan pendampingan tentang Strategi Pengelolan Keuanagn bagi yayasan pendidikan yang meliputi Periksa kondisi keuangan, Periksa status aset dan utang, Awasi Harta, Hutang dan Modal, Buatlah business plan baru, Pisahkan Uang Pribadi dan Usaha, Rencanakan Penggunaan Uang, Membuat Buku Catatan Keuangan, Hitung Keuntungan dengan benar, Putar Arus Kas Lebih Cepat, SisihkanKeuntunganuntukPengembangan Usaha, gunakan Pihak Ketiga dan Siapkan Dana Darurat, pengertian Laporan keuangan, manfaat dan pentingnya Laporan keuangan bagi Guru Dan Staf Di Yayasan Pendidikan Al-Aufa Kota Bengkulu , jenis laporan keuangan dan contohnya berupa Neraca, Laporan laba rugi, Laporan Arus Kas dan Laporan perubahan Modal.
Co-Authors Ade Fitri, Marliza Adelia Oktapriani Adi Bambang Permadi Adi Sismanto Adiansyah, Dicky Ahmad Junaidi Ahmad Junaidi Ahmad Pati Hulmubin Akhda, Muammar Andini, Novia Anggun Tarisa Arianto, Tezar Asri Riastuti Ayu, Ni Made Dhiyah Budi Astuti Budi Astuti Chairul Suhendra Chairul Suhendra Derifisharity, Friskha Diah Khairiyah Diah Khairiyah Dinal Eka Pertiwi Dwi Novita Efan tri ahsyar Esa Destiani Fauzi, Rico Achmad Febriansyah, Erwin Felmi D Lantowa Geby Dinasti Hendra Setiawan Herdianto Herdianto Inda Tri Rahayu Indri Dwi Via Intan Cristuin Monica Irzan Irzan Islamuddin Islamuddin Isma Nurangraini Johari, Bima Junaidi, Ahmat Kamelia Kuswanti Khatimah, Khusnul Kiki Permata Sari Ligia Puspenda, Rahayu Lisdayanti, Septina Lusi Lopitasari Mandala Putra Mardhiyah Dwi Ilhami Marini Meilaty Finthariasari Mella Anggita Putri Melta Afrianti Mirra Sriwahyuni Mola, Sebastianus Adi Muchlis Muchlis Muhammad Galy Njoman Ari Prabowo Nada Melinda Nensi Yuniarti Zs Nensi Yuniarti. Zs Nensi Yuniarti. Zs Novita, Dwi Nugroho, Oktian Fajar Nurdianti, Cici Pertiwi, Sri Wulan Puspa, Cicilia Dian Ramadhani, Indah Trian Rina Yuniarti, Rina Robiansyah, Anton Safitri, Marlia Hartati Selly Sepika Setiorini, Hesti Shelly Rizky Belyani Sri Ekowati Sri Wulan Pertiwi Sukardi Putra Sumarlan, Ahmad Suwandi, Suwandi Tina, Mahayastina Tio Anggara Umi Mustika Ummul Khair Ummul Khair Verdiana, Cornelia Wahyu Rizqiya Ratna Jauhari Wendhy Iriyani Atmaja Weni Herlianti Windi Ani Yogi Hadhiyanto Yudi Partama Putra Yulinda, Ade Tiara Yuniarti Zs, Nensi Yuniarti, Nensi Yuniarti. Zs, Nensi Yusmaniarti Zulfikar Taqiuddin