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All Journal Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Moh Afrizal Miradji
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Economics, Econometrics & Finance Education Other

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PENGARUH OPINI AUDITOR, AUDIT TENURE, AUDIT DELAY TERHADAP KETEPATAN PUBLIKASI LAPORAN KEUANGAN Resha Prada Firdawanti; Moh Afrizal Miradji
Majalah Ekonomi Vol 25 No 1 (2020): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol25.no1.a2452

Abstract

Reliabel berbagai hasil penelitian mengenai naiknya jumlah investor berlanggaran pada audit laporan keuangan sehingga emiten juga harus mempublikasi laporan keuangan tepat waktu. Artikel ini bertujuan untuk memberikan literatur review dalam meminimalisir ketidaktepatwaktuan penyampaian publikasi laporan keuangan.
COMPARISON ANALYSIS OF TAX INCOME OF CLAUSE 25 OF SMALL, MEDIUM, AND MICRO BUSINESS UPON GOVERNMENTAL REGULATION 23 ABOUT TURNOVER (A case study in Orlando Pizza Small, Medium, and Micro Business Surabaya) Bayu Adi; Moh Afrizal Miradji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.916

Abstract

Small, Medium, and Micro Business of Orlando Pizza Surabaya is food business that is built since 2013. This pizza is liked by many circles in Surabaya area and around it. Besides that, Orlando Pizza sells the products by online and offline. The lovers are generally from circles of lecturers, students, and Surabaya people generally by various kinds of toppings. Sometimes, Orlando Pizza Surabaya together with the sales, it achieves turnover around Rp 15,000,000 per month, so therefore, about the taxation entity, Orlando Pizza Surabaya wants to compare between using report of Income Tax 25 of Small, Medium, and Micro Business or using clause of Income Tax 23 i.e. 1% from turnover. Based on the case above, one that becomes measure/method according to Yaana (2018) she explained it becomes 0.5% from turnover, therefore, I as a researcher wants to use this research as comparison reference and it can be made as example by other Small, Medium, and Micro Businesses about comparison entity between using financial report entity and entity compared as follows. Keywords: Small, Medium, and Micro Business, Tax Income 31 E, Governmental Regulation 46 of Turnover, Tax Income 25 of Small, Medium, and Micro Business
ANALISIS STUDI KELAYAKAN BISNIS “NASI KEBULI NAZAR” DITINJAU ASPEK PEMASARAN DAN KEUANGAN Hanif Nur Rohmawati; Moh Afrizal Miradji; Ach Irwansyah; Sherly Amalia Rahmadanti; Sendy Jadi Mahanani; Chindiani Putri Ningsih; Erika Virza Ananda; Nisa Ardi Ningrum; Hanif N. Rohmawati
Majalah Ekonomi Vol 28 No 01 (2023): Juli 2023
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no01.a7510

Abstract

This research was conducted to identify the feasibility of the Nasi Kebuli Nazar business which was examined by analyzing marketing aspects and analyzing financial aspects. On the financial aspect with Payback Period (PP) analysis, Net Present Value (NPV), Profitability Index (PI). The results of the study found that the Kebuli Nazar Rice Business from a marketing aspect can be declared feasible because of quality products, affordable prices and commensurate with the products offered, and also the variety of products that can be reached by the community. And the results of the analysis of financial aspects, this business is feasible with a business life of 5 years with a discount rate of 10%. Analysis of the financial aspects shows the PP results for 4 months 5 weeks, the NPV value is Rp. 79,961,469, and a PI of 2.17%.
Analisis Keberlanjutan Usaha Mikrokecil Dan Menengah Menjalani New Normal Saat Pandemi Corona Desa Banjarsari Kec. Cerme Kabupaten Gresik Moh Afrizal Miradji; Martha Suhardiyah; Bayu Rama Laksono; Sigit Prihanto Utomo; Sutama Wisnu Dyatmika
Ekobis Abdimas Vol 1 No 2 (2020): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.1.2.3036

Abstract

Pandemi Covid 19 yang telah melanda berbagai negara mengakibatkan beberapa dampak permasalahan keuangan khususnya bagi pelaku usaha. Pemerintah telah melakukan berbagai upaya agar pelaku usaha kecil menengah tetap bertahan menghadapi tatanan kehidupan baru covid 19, salah satunya dengan memmberikan relaksasi pajak dan kredit. Pelaku usaha memiliki tantangan besar dalam menghadapi tatanan kehidupan baru covid 19. Hal yang bisa dilakukan oleh pelaku usaha yaitu dengan melakukan evaluasi mengenai kinerja usahanya melalui analisis laporan keuangan. Laporan arus kas ini merupakan laporan yang memberikan informasi mengenai arus kas masuk dan arus kas keluar dari sebuah usaha dalam periode tertentu. Laporan arus kas dapat memberikan informasi mengenai kemampuan usaha dalam menghasilkan kas dari kegiatan operasi, mempertahankan serta meningkatkan kapasitas operasi dan kemampuan memeuhi kewajiban keuangan. Laporan arus kas ini bermanfaat bagi pelaku UMKM untuk mengevaluasi kegiatan oeprasi selama periode tertentu dan membantu pemilik usaha untuk membuat perencanaan aktivitas pendanaan dan investasi di masa mendatang. Berdasarkan pada permasalahan tersebut maka tim melalui kemitraan antara akademisi dan pelaku UMKM melakukan penyulukan mengenai pengetahuan pengelolaan anggaran (manajemen keuangan) melalui penyusunan laporan arus kas. Kegiatan ini dilakukan dengan harapan pelaku UMKM dapat bertahan di tatanan kehidupan baru Covid-19. Kata Kunci: Pengelolaan anggaran, Laporan Keuangan, Pengambilan Keputusan
Co-Authors Ach Irwansyah Bayu Rama Laksono Bayuadi, Bayuadi Chindiani Putri Ningsih Erika Virza Ananda Hanif N. Rohmawati Hanif Nur Rohmawati Nisa Ardi Ningrum Resha Prada Firdawanti Sendy Jadi Mahanani Sherly Amalia Rahmadanti Sigit Prihanto Utomo Suhardiyah, Martha Sutama Wisnu Dyatmika