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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) MANAJEMEN PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Bussman Journal : Indonesian Journal of Business and Management Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER
La Ode Abdullah
Politeknik Negeri Madiun
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 1 
Analysis of the Impact of Covid-19 on the Implementation of Internal Audit Procedures in Indonesia La Ode Abdullah; Nova Widodo; Sasmito Nugroho
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.234

Abstract

Currently the world is under heavy pressure due to the outbreak of the covid-19 virus. The WFH policy for employees also has an impact on internal auditors, internal auditors must adjust to the conditions and schedules of employees. Remote auditing is the best alternative for auditors to complete their work during a pandemic. This study aims to analyse the impact of Covid-19 on internal audit procedures. The researcher in conducting the analysis uses qualitative methods with primary and secondary data sources, while the type of data used is qualitative. Data collection methods are interviews and documentation. The results of the data analysis were then validated for drawing conclusions. The results of the study show that the internal audit/review procedure during the COVID-19 pandemic has undergone several changes in its implementation. data analysis which shows that inspection procedures at private institutions at all stages of implementation are carried out remotely or online, Meanwhile, in Public accounting Firm, all stages of implementation are carried out remotely or online, except for the inspection stage which is carried out in person and remotely. Based on the results of data analysis, it shows that auditors from agencies and auditors from Public Accounting Firm have carried out remote audits, but there are also those who still combine them with traditional audits.
ANALISIS ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR HOTEL RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Sasmito Widi Nugroho; La Ode Abdullah; Vaisal Amir
MANAJEMEN Vol 1 No 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v1i2.167

Abstract

This study aims to determine whether there is a significant difference in company performance due to the COVID-19 pandemic (a case study on a Hotel Restaurant and Tourism Sub-Sector Company Listed on the Indonesia Stock Exchange. This research data was taken before and after the announcement of the first case of COVID-19 in Indonesia). The method used in this study is to compare financial ratios in the form of liquidity ratios, solvency ratios, activity ratios of hotels, restaurants and tourism sub-sector companies listed on the IDX before and after the national announcement of the first case of Covid-19. This study shows the results that after the Covid -19 pandemic in Indonesia, the hospitality and restaurant sub-sector companies generally experienced losses. This affects the company's ROA level, where all tourism, restaurant and hotel sub-sector companies in 2019 and 2020 are below 5.98%. This means that the company cannot take advantage of existing assets to make a profit. This is partly due to restrictions imposed by the government which make the company's sales decline.
ANALISIS EFEKTIVITAS PAJAK REKLAME TERHADAP REALISASI PENERIMAAN PAJAK REKLAME DI KABUPATEN MADIUN Dinda Ayu Prameswara; La Ode Abdullah
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i1.82

Abstract

Regional Original Income (PAD) is income sourced from tax collection, one of which is the Billboard Tax. Billboard Tax in Madiun Regency has increased and decreased in the last 5 years. The decline was caused by several things, including the loss of potential Advertising Tax, and the existence of taxpayers who did not pay or were late in paying tax contributions. The purpose of this research activity is to determine the level of effectiveness between the realization of revenue receipts and the target of Advertising Tax revenue and its contribution to PAD in Madiun Regency for the 2016-2020 tax period by calculating using the formula for analyzing the effectiveness and contribution level. The method carried out in this study is a quantitative method. The analytical tools used in this study are, the realization of Advertising Tax revenue, the target of Advertising Tax revenue, the Realization of Regional Original Income. The benefits of this research activity are, as a means of evaluation for BAPENDA, especially related to Advertising Tax. The result of this study is the effectiveness of Advertising Tax revenues on the realization of Billboard Tax revenues in Madiun Regency during the 2016 tax period is considered to be "Quite Effective". Meanwhile, during the 2017-2020 tax period, it was declared "Very Effective" because the percentage rate exceeded 100%. The contribution rate of Billboard Tax to Local Original Income in Madiun Regency for the 2016-2020 tax period as a whole is still in the level of "Very Lacking" because the percentage rate ranges from 0.00%-10%.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER dan RETURN ON ASSET TERHADAP NILAI PERUSAHAAN Amri Amrulloh; La Ode Abdullah; Amir Ramdan; Mia Laksmiwati
Jurnal Ekonomika dan Manajemen Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v11i2.2068

Abstract

This study aims to determine the effect of the current ratio on firm value, the effect of debt to equity ratio on firm value, the effect of total asset turnover on firm value, return on assets on firm value in metal sub-sector companies and the like on the Indonesia Stock Exchange in the 2017-2017 period. 2021. Samples were taken using purposive sampling technique. The population in this study were 17 companies and the sample used was 13 companies. Multiple Linear Regression analysis method with IBM SPSS 23.0 analysis tool. The results showed that the current ratio had no significant effect on firm value, debt to equity ratio had a positive and significant effect on firm value, total asset turnover had no significant effect on firm value, return on assets had a positive and significant effect on firm value.
PARENTING BERBASIS FITRAH DI ERA DIGITAL PADA PONDOK PESANTREN HIDAYATUL HASANAH DESA BANJAREJO KECAMATAN PANEKAN KABUPATEN MAGETAN Yana Dwi Christanti; La Ode Abdullah; Sugiharto; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Niken Febrianti
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v2i1.407

Abstract

This study aims to solve the problems experienced by partners related to anxiety about the bad influence of the digital era on child development. The method of implementation and the stages to be carried out by carrying out training on the preparation of simple financial statements. The process of organizing the training is carried out in several stages, namely the preparation, implementation and reporting stages. The findings reveal that the challenges of children in the digital era are also felt by teachers and parents at the Hidayatul Hasanah Islamic Boarding School in Banjarejo Village, Panean District, Madiun Regency because Islamic education is optimal, but in terms of digital supervision at home it is still not optimal, easy access to technology and the lack of knowledge and parental supervision of digitalization creates unrest among parents. Whereas supervision of the use of technology in children is very important because it will have an impact on the future of the child itself.
Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019 La Ode Abdullah
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.625 KB) | DOI: 10.33319/jamer.v2i1.42

Abstract

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income
PENGARUH LEVERAGE, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN YOPIE DIONDY KURNIAWAN; HALLEINA REJEKI PUTRI HARTONO; LA ODE ABDULLAH; AMRI AMRULLOH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.472

Abstract

Financial Literacy. A Case Study in Madiun Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; La Ode Abdullah
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.4635

Abstract

Financial literacy is very important (Chhow & Ansong, 2010) for young people. This can form a habit of saving and accumulating assets for young people. Financial literacy is also the key (Ansong & Gyensare, 2012) to reduce financial problems, especially for young adults. Financial literacy (Shaari, Hasan, Mohamed, & Sabri, 2013) can also prevent young people from overusing third party funds. This financial literacy can influence decision making regarding financial problems in young people. The literacy level assessment carried out on young people will provide insight for researchers in understanding behavior related to finance.This study uses a quantitative method approach. The data source used is Madiun City youth in the age range of 18-39 years. The data collection technique used is to use a questionnaire or questionnaire. The results show that the financial literacy of young people in Madiun City is at a low level.
Analysis of Implementation of Income Tax Incentives (PPh) Article 21 on the Level of Taxpayer Compliance at the Office of Tax Services, Counseling and Administration (KP2KP) of Magetan Regency La Ode Abdullah; Ulfa Rahmawati; Halleina Rejeki Putri Hartono; Noviantika Dwi Elsarianti
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5299

Abstract

This study aims to determine the mechanism for calculating Income Tax Article 21 before and after utilizing PPh 21 incentives and assessing its effectiveness at KP2KP Magetan. The data sources used are primary and secondary. The research population used is individual taxpayers who apply for income tax incentives. This sampling technique uses a non-probability method, namely purposive sampling. The analysis technique used is income tax calculation 21, calculation of the effectiveness ratio, and analysis of the results of the calculation of the effectiveness ratio. The results of this study indicate that the use of the PPh 21 incentive causes a difference between the Income Tax that must be deposited and the Tax Home Pay, namely that the amount of the Tax Home Pay of the taxpayer becomes larger than before using the 21 Income Tax incentive.
Co-Authors Amir Ramdan Amir, Vaisal Amri Amrulloh Christanti, Yana Dwi Dinda Ayu Prameswara Halleina Rejeki Putri Hartono Laksmiwati, Mia Laksono Trisnantoro Niken Febrianti Nova Widodo Noviantika Dwi Elsarianti Sasmito Nugroho Sasmito Widi Nugroho Sugiharto YOPIE DIONDY KURNIAWAN Yopie Diondy Kurniawan