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All Journal Jurnal Ilmiah Mahasiswa FEB Al-Ihkam: Jurnal Hukum dan Pranata Sosial Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Jurnal Bina Praja JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Unes Law Review Abdimas Universal Jurnal Abdi Insani Jurnal Kewarganegaraan Indo-Fintech Intellectuals: Journal of Economics and Business Riset Akuntansi dan Keuangan Indonesia
Muhammad Qomaruddin Ridwan
Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS PENGHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus Pada UMKM HUNAY Kabupaten Probolinggo) Muhammad Qomaruddin Ridwan; Achmad Zaky
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.451 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran dan memberikan usulan tentang penghitungan harga pokok produksi yang dilakukan oleh HUNAY. Penelitian ini menggunakan metode deskriptif, dengan desain studi kasus. HUNAY selama ini belum memasukkan semua unsur biaya dalam penghitungan harga pokok produksi. Biaya yang dimasukan dalam penghitungan harga pokok produksi hanya biaya bahan baku utama. Pengelola mempertimbangkan keterbatasan sumberdaya dan fakta bahwa biaya bahan baku utama adalah komponen biaya produksi yang paling signifikan. Dampaknya, harga pokok produksi yang dihitung tidak memberikan hasil yang akurat. Alternatif solusi dari kondisi yang dihadapai oleh HUNAY adalah dengan menggunakan formulasi sederhana untuk menghitung dan membebankan komponen harga pokok produksi (biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik). Menggunakan formulasi sederhana, permasalahan keterbatasan sumberdaya dapat diatasi sehingga semua unsur biaya dapat dimasukan dalam penghitungan harga pokok produksi. Dengan demikian harga pokokproduksi yang dihitung akan memberikan hasil lebih akurat.  Kata kunci : HUNAY, Harga pokok produksi, Biaya bahan baku, Biaya tenaga kerja langsung, Biaya overhead pabrik
ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY Karmawan Karmawan Karmawan; Sumar Sumar; Muhammad Qomaruddin Ridwan; Dony Yanuar
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.658 KB) | DOI: 10.33019/ijbe.v6i3.476

Abstract

This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.
Is The Indonesian Market React to The Sukuk Issuance Announcement? Muhammad Qomaruddin Ridwan; Zuni Barokah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study examines market reaction following the announcement of Sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. There were twenty-three Sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of Sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the Sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of Sukuk (i.e., ijarah) and the cumulative abnormal returns. This study examines market reaction following the announcement of sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. T here were twenty-three sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of sukuk (i.e., ijarah) and the cumulative abnormal returns. 
Kebutuhan Regulasi bagi Pembentukan Kelompok Pengelola Desa Ekowisata Bukit 7 Sempan A. Cery Kurnia; Sintong Arion Hutapea; Toni Toni; Muhammad Qomaruddin Ridwan
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.748

Abstract

This research is based on the fact that in Sempan Village there is have potential eco tourism for Bukit 7 Sempan which requires professional institutions. However, there is a void in the legal basis for the Sempan Village Government in creating institutional governance. This research was written using an empirical normative approach that relies on secondary data and primary data. The role of the village is part of the constitutional aspect because the village is an autonomous government unit. Village government is indeed a part that cannot be separated geographically because the village government area is also a regional government area. But uniquely, on the one hand, the village also always has its autonomy, namely in terms of controlling the village household and making village regulations. The village is a self-governing community, a form of autonomy from the Sempan Village Government in managing Sempan 7 Hill is by forming a Tourism Awareness Group (Pokdarwis). Efforts to guarantee legal certainty. By giving Pokdarwis legality, it will enjoy a position like other legal subjects.
Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati Sumiyati; Muhammad Qomaruddin Ridwan; Khairiyansyah Khairiyansyah; Suhaidar Suhaidar
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11438

Abstract

This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.
Easy-Apply Laporan Keuangan Berbasis Android For Free: UMKM Melek Digital Muhammad Qomaruddin Ridwan; Anggraeni Yunita; Fitri Ramdhani Harahap
Abdimas Universal Vol. 6 No. 2 (2024): Oktober (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v6i2.511

Abstract

This community service activity aims to work up MSME in record and prepare financial reports using an Android-based application. This activity is based on the fact that MSME have made a large economic contribution to the development and economic resilience of society, but they still face many stugles. There are still many MSMEs that have not prepared adequate financial reports, which has an impact on limited access to capital, thereby hampering the development of MSME business capacity. In fact, currently there are many free Android-based applications available to help MSMEs prepare financial reports. MSME players can use this application to record finances and then the application will prepare financial reports automatically. Apart from functioning as a performance measurement tool, financial reports will also increase MSMEs' access to capital. This community service activity was carried out in Sungkap Village, Central Bangka Regency with participants being business actors who are members of the Dharma Wanita Business Group of Sungkap Village. The result of this activity is that business actors in Sungkap Village understand the importance of recording their business finances to measure business performance and increase access to capital from financial institutions.
Pengaruh Price to Book Value, Economic Value Added, dan Market Value Added terhadap Return Saham pada Perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Kisma, Lara; Anggita, Wenni; Ridwan, Muhammad Qomaruddin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1684

Abstract

This study aims to analyze the effect of Price to Book Value, Economic Value Added, and Market Value Added on Stock Returns in State-Owned Enterprises listed on the Indonesia Stock Exchange in 2020-2022. The number of samples used in this study was 19 companies with purposive sampling techniques. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using descriptive statistical analysis and panel data regression analysis. The results of the study show that partially Price to Book Value has a positive effect on Stock Returns, while Economic Value Added and Market Value Added have no effect on Stock Returns. Simultaneously, Price to Book Value, Economic Value Added, and Market Value Added have a positive effect on Stock Returns in State-Owned Enterprises listed on the Indonesia Stock Exchange in 2020-2022
Herding Behavior in The Asean Stock Market During The Covid-19 Pandemic Rahmayanti, Dewi; Santi, Fitri; Altin, Darus; Ridwan, Muhammad Qomaruddin; Wan Mohd Nazdrol
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2691

Abstract

This study aims to detect indications of herding behavior that occurred in the ASEAN capital market throughout the COVID-19 pandemic. The research spanned from December 31, 2019, to June 30, 2021, encompassing the duration of the COVID-19 pandemic. This research used panel regression and rolling window regression methods on the dependent variable of Cross-Sectional Absolute Deviation (CSAD) to detect indications of herding behavior. This research also employed daily stock return data for all companies on several stock exchanges in five ASEAN countries. The panel regression model was then utilized in the analysis. The panel regression results demonstrated the absence of herding behavior on the stock exchanges in ASEAN. This was evident as the Rm2 coefficient consistently revealed a significant positive sign throughout the entire observation period. However, upon rechecking through rolling window regression, it was uncovered that, at some times, herding did occur on the ASEAN stock exchange during the COVID-19 pandemic. Furthermore, the government’s policy response by limiting short selling could reduce herding on the stock market. Simultaneously, the government’s policy response to the COVID-19 epidemic, proxied by the Stringency Index, apparently heightened investor anxiety and promoted herding behavior. Lastly, the heightened levels of anxiety and volatility experienced during the pandemic (variable IVI) led to a rise in herd behavior among the stock markets of ASEAN countries.
ANALISIS KESUKSESAN IMPLEMENTASI “SAKTI” DI LINGKUNGAN KORWIL PENGADILAN TINGGI BANGKA BELTUNG MENGGUNAKAN DELONE AND MCLEAN MODEL Dina Septiani; Wenni Anggita; Muhammad Qomaruddin Ridwan
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13566

Abstract

This research aims to measure the success of SAKTI implementation in twelve work units within the Regional Coordination Committee of the Bangka Belitung High Court using the DeLone and McLean information system success model. By using a saturated sampling technique, this research used the population, namely all SAKTI users in the Regional Coordination Committee of the Bangka Belitung High Court, as the sample. The method used is quantitative through a survey approach. The research results show that system quality and service quality have a positive effect on user satisfaction. Likewise, user satisfaction has a positive effect on net benefits. Meanwhile, information quality does not have a significant effect on user satisfaction
Pemetaan Pajak Daerah dan Retribusi Daerah di Pangkalpinang Firman Rahmadoni; Marlina Safitri; Suparlan Suparlan; Reniati Reniati; Rini Luciani Rahayu; Muhammad Qomaruddin Ridwan
Jurnal Bina Praja Vol 14 No 2 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.301-313

Abstract

Regional autonomy provides opportunities and challenges for Regional Governments to manage and explore sources of Regional Revenue. As the Capital of the Province, Pangkalpinang still relies on transfers, fund and yet their regional revenue is very low. This study tries to identify and map tax and levy revenues in Pangkalpinang and then formulate strategic recommendations that the Government may consider increasing regional revenue. This study analyzes the effectiveness, contribution, and growth of regional tax and retribution revenue in Pangkalpinang between 2016 and 2020. The contribution and growth analysis results are the basis for the Klassen analysis. This study's results indicate that tax revenue's effectiveness in the Pangkalpinang rate is 114.54%, while the effectiveness of retribution is 96.61%. The regional tax revenue with the largest contribution is street lighting tax, which contributes 36.49%. In contrast, the largest contribution of retribution is the revenue from the use of regional wealth, which is 25.05%. Based on Klassen's analysis, knowing that four sectors are in the developing category, four sectors are in the advanced but depressed category, five sectors are in the potential category, and the remaining nineteen sectors are in the lagging category. Therefore, the researcher suggests that the Government focus on developing and developing depressed sectors if they want to increase local tax and retribution revenues in the short term. However, they must focus on developing potential sectors if they're going to increase regional tax and levy revenues long-term.
Co-Authors Achmad Zaky Ahmad Afnan Anshori Alfan Shidqon Anggraeni Yunita Aprilian, Rahil Imainul Barokah, Zuni Christianingrum Darus Altin Dewi Rahmayanti Dina Septiani Firman Rahmadoni Fitri Ramdhani Harahap Fitri Santi Ibrahim Ikhlash, Muhammad Karmawan Karmawan Khairiansyah Khairiansyah Khairiyansyah Khairiyansyah Kisma, Lara Lara Kisma Marlina Safitri Reniati Reniati Rini Luciani Rahayu Rusydi Sulaiman, Rusydi Suhaidar Suhaidar Sumar Sumar, Sumar Sumiyati Sumiyati SUMIYATI SUMIYATI Suparlan Suparlan Toni Toni Vebtasvili Vebtasvili Wan Mohd Nazdrol Wenni Anggita Wenni Anggita, Wenni YANTO YANTO Yanuar, Dony