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Candra Romanda
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Jurnal Ilmiah Akuntansi Rahmaniyah Institut Rahmaniyah Sekayu Jl. Merdeka No. 531 Kel. Serasan Jaya Kec. Sekayu Kab. Musi Banyuasin Prov. Sumatera Selatan
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JIAR
Published by Institut Rahmaniyah Sekayu
ISSN : -     EISSN : 26206110     DOI : https://doi.org/10.51877/JIAR
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Rahmaniyah (e-ISSN: 2620-6110) is a peer reviewed journal published two times a year by Institut Rahmaniyah Sekayu (IRS). The aims of JIAR is to diseeminate the conceptual frame and ideas or research related accountancy, economy, business, and tax.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI ASPAL HOTMIX DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (STUDI KASUS PADA PT. SINDANG BROTHERS LUBUK LINGGAU) Endang, Endang; Ermawijaya, Masri
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.434

Abstract

Penelitian ini bertujuan untuk menentukan Harga Pokok Produksi pada pembuatan Aspal Hotmix PT. Sindang Brothers Lubuk Linggau berdasarkan metode Activity Based Costing (ABC). Metodologi dalam Penelitian ini dengan menggunakan teknik analisis data secara kuantitatif dan kuatitatif, data yang digunakan adalah data sekunder berupa data perhitungan harga pokok poduksi Aspal Hotmix dalam 100 ton atau setiap ton baik dengan metode konvensional maupun menggunakan metode ABC. Berdasarkan hasil penelitian yang dilakukan pada PT. Sindang Brothers Lubuklinggau menunjukkan bahwa metode ABC terbukti cukup efektif dan akurat dibandingkan dengan metode konvensional yang digunakan oleh PT. Sindang Brothers Lubuklinggau. Perbandingan perhitungan ini berakibat adanya selisih harga pokok produksi keduanya. Selisih ini karena adanya efiesensi 50% upah operator alat berat, upah sopir Dump Truck, dan pemakaian Bahan Bakar Minyak. Hasil perhitungan harga pokok produksi Aspal Hotmix berdasarkan metode ABC lebih kecil dibandingkan dengan hasil perhitungan perusahaan yang menerapkan metode konvensional. Dengan menggunakan metode ABC Perusahaan dapat bersaing dalam memenangkan proyek-proyek konstruksi dan meningkatkan penjualan.
ANALISIS DAMPAK IMPLEMENTASI ZAKAT DALAM PERENCANAAN PAJAK TERHADAP KEWAJIBAN FISKAL PADA PT. SUNTARJA SEKAYU Aryani, Farida
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.430

Abstract

This descriptive study aims to analyze the impact of zakat implementation in tax planning on fiscal obligations and tax efficiency at PT. Suntarja. The research uses secondary data from the company’s 2024 financial statements. The analysis involves calculating zakat and corporate income tax (PPh Badan) payable. Without considering zakat as a deduction from taxable income (PKP), the corporate tax payable amounts to Rp.852,840,560. After applying zakat at 2.5%, the PKP is reduced by Rp.96,913,700, lowering the tax payable to Rp831,519,546. Thus, zakat implementation results in a tax efficiency of Rp.21,321,014. These findings indicate that zakat can be utilized in tax planning to reduce fiscal burdens. It is recommended that companies owned by Muslim stakeholders take advantage of zakat as a deductible expense, not only for fiscal benefits but also to demonstrate compliance with religious values and Islamic economic principles. The government is also encouraged to develop an integrated digital system between zakat payments and taxation to enable automatic and efficient tax deductions when zakat is paid through official channels.
PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Alansori, Apip; Hakiki, Candra; Kurniawati, Ade
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.431

Abstract

This research aims to examine the influence of psychological factors, the Tri Kaya Parisudha concept and understanding of accounting on student financial management Student. The data collection method in this research is primary data, namely questionnaires and observations of the research object. The data analysis technique used in this research is Multiple Linear Regression Analysis. The type of research used is quantitative descriptive. The sampling method used was random sampling with a total sample of 55 who were students of the accounting study program at Mahalayati University class of 2021-2022. The independent variables used are psychological factors, the tri kaya parisudha concept and understanding of accounting. The dependent variable used is student financial management. The data used in this research is primary data. The data analysis method used is Multiple Linear Regression. The results of this research show that the Psychological Factor variable has an influence on student financial management, the Tri Kaya Parisudha concept has no influence on student financial management, while understanding accounting has no influence on the financial management of Malahayati University Accounting Study Program students.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KANTOR PEMERINTAH DESA BANDAR JAYA KECAMATAN SEKAYU Irfansyah, Ahmad
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.432

Abstract

This study aims to analyze and describe financial performance at the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency in terms of Village Budget Realization (APBDes). The data used in this study was data for fiscal year 2021-2023. The data collection techniques used in this study are interviews conducted by village heads and village office staffs related to the financial management of the Bandar Jaya Village Office and documentation in the form of financial documents, in the range of year 2021-2023 Bandar Jaya Village Office Budget Realization Report. In results showed that the overall financial performance of the village in the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency could be categorized as economic, but inefficient and ineffective.

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