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All Journal ProBank: Jurnal Ekonomi dan Perbankan Krisna: Kumpulan Riset Akuntansi Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

Rahma Nazila Muhammad

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 5307784

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 12 Documents Claim Missing Document

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Articles

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Analisisi Penerapan Akuntansi Manajemen Lingkungan di PT. PINDAD (Persero) Nilna Kumalawati; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.902 KB)

This study aims to analyze the application of environmental accounting by PT. PINDAD (Persero) in terms of disclosure and reporting on physical and monetary environmental information in 2019 on the management of hazardous wastes. This research is qualitative research with interviews as primary data and company estimate report as secondary data. The data analysis technique used is the Miles and Huberman model data techniques. From the results of this study can be drawn two conclusions based on two different aspects. From the monetary aspect it is known that the environmental recording and disclosure of PT. PINDAD (Persero) has not implemented an environmental cost quality model. While from the physical aspect, environmental recording and disclosure of PT. PINDAD (Persero) is prepare in accordance with the environmental management performance summary document (Permen LH RI No. 3 Tahun 2014). But the physical data of the input material used has not been recorded and revealed in full.

Penerapan Theory Of Constraints (TOC) Untuk Optimalisasi Laba Pada PT. Perkebunan Nusantara VIII Dinda Kirana Pelangi; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to provide an overview of the implementation of the Theory Of Constraints (TOC) on profit optimization by providing alternative solutions and calculating estimated profit in accounting at PT. Perkebunan Nusantara VIII. Data analysis uses the five-focusing steps developed by Goldratt. Before the implementation of the TOC, the cost of production was considered good, but sales needed to be increased to overcome losses, in March 2021 the loss for tea products was Rp. 20,159,000,000. After implementing the TOC with the first alternative, increasing sales in the Industri Hilir Teh through TikTok's contribution in supporting online marketing, the loss is estimated to be reduced by 0.5%. By implementing the second alternative, allocating banner expense for Facebook ads with local targets, the loss is reduced by 43% and for the overall sales target, it is estimated to reduce the loss by 53%.

Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbantuan Microsoft Excel 2016 Muhammad Husnur Rofiq; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, and to design the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Laila Collection MSMEs. The research method used in this study is a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of this study indicate that the company has just recorded for employee salaries, calculation of the cost of production, and details of customer orders and has not prepared financial reports in accordance with applicable standards. So to solve these problems, the author designs the bookkeeping process and makes a draft of the preparation of financial statements using Microsoft Excel 2016. The reports prepared by the authors are the report on the cost of production, the income statement, the statement of financial position, and notes to the financial statements in accordance with SAK EMKM in April 2021. With this research, it is hoped that Laila Collection MSMEs can know and be able to prepare financial reports in accordance with SAK EMKM.

Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham Raja Jefry Erwin Yoshua S.; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.

Analisis Pengelolaan Aset Daerah Pada Pemerintah Daerah Kabupaten Bandung Barat Ilham Fadilah; Rahma Nazila Muhammad; Rendra Trisyanto Surya
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.454 KB)

This study aims to determine the process of regional asset administration, asset administration problems, the impact of fixed asset problems, problem solving steps, and efforts to improve regional asset management. Type of research is descriptive qualitative with interviews as the main tool to collect data with resource persons from the Head of the Assets Division, the Head of the Asset Administration Sub-Sector, the Head of the Asset Security Sub-Section and the Property Manager. The results showed that the West Bandung Regency Government carried out the regional asset administration process in accordance with applicable regulations, although they still encountered problems with land assets, equipment and machinery, as well as buildings and buildings caused by the delegation of assets from Bandung Regency, resource competence was not maximized, insufficient budget and the census of goods has not been carried out. The West Bandung Regency Government has resolved existing problems by improving data on the system, land certification, controlling current assets, field observations, routine consolidation, updating information systems, increasing human resource competence, census of goods and commitment of the leaders. The results obtained from this study are to increase knowledge and understanding of the sources of regional asset management problems in general. The author suggests for further research to discuss the relationship between BPK's opinion and the results of regional asset management.

Analisis Efektivitas dan Kontribusi Laba BUMD Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung Astrie Merisa Ramadanti; Rahma Nazila Muhammad; Aisyah Vanadia Rubianto
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to understand the effectiveness and contribution of BUMD profits to Bandung PAD, as well as the obstacles faced and the efforts made to increase profits. The type of research used is a mixed method. The population of this study is BUMD in Bandung City, and the sampling technique used is a saturated sample. The data types used are the literature data and the subject data. The data sources used are second-hand data and original data. The data analysis techniques in this study include effectiveness analysis and contribution analysis. The results of data analysis show that the effectiveness of the profit of the Bandung City BUMD is still in the ineffective category, with a very minimal contribution. There are obstacles faced by Bandung City BUMD in increasing profits, namely company management, business capital capabilities, asset maintenance, service capabilities, tariffs, and human resources. Efforts are being made by BUMD Bandung City to overcome this and to increase profits, namely by reducing operational costs, developing the use of information technology, maintaining and utilizing assets optimally, providing convenience in service, increasing employee competence.

ANALISIS PERUBAHAN TARIF PPH FINAL TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN Yeti Apriliawati; Rahma Nazila Muhammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.

Penerapan Corporate Social Responsibility (CSR) pada PT Kereta Api Indonesia (Persero) Winda Khoirunnisa; Rahma Nazila Muhammad
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.4106

This study aims to determine the implementation of CSR which has received awards from various institutions and how the impact it produces. This research is a case study at PT Kereta Api Indonesia (Persero), the method used is descriptive qualitative with primary and secondary data. The results of the study show that PT KAI focuses its CSR implementation on the priority categories of the Ministry of BUMN. PT KAI's CSR program includes the classification of corporate social marketing, corporate philanthropy, and socially responsible business practice. The impact from the qualitative side, to the community provides technical facilities, protected natural environment, as well as social activation. And to the company produces a reputation and positive image.

EVALUASI PENERAPAN TAPPING BOX DALAM PENERIMAAN PAJAK.HIBURAN, PAJAK.RESTORAN, PAJAK.HOTEL, DAN.PAJAK PARKIR DENGAN.MENGGUNAKAN MODEL.END USER.COMPUTING SATISFACTION DI KOTA SUKABUMI Rizky Fadhilah Nurjaman Kasahara; Rahma Nazila Muhammad
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.284-296

Tapping box is a hardware device to support online payment and reporting of local tax transactions listed in PERWALI Sukabumi City number 37 of 2018 and to support the tax collection system in Sukabumi City, namely the self-assessment system or paid for by the taxpayer himself. to find.out how the.application of.the tapping box, evaluate the application of the tapping box device and determine the impact of the application of the tapping box device on entertainment tax revenues, restaurant taxes, hotel taxes, and parking taxes in Sukabumi City. This type of research.uses qualitative.research methods.with a descriptive.approach. Data collection.techniques used.are interviews, observation, and.documentation, with an evaluation model using End User Computing Satisfaction (EUCS). The results.of the.research.conducted, (1) the tapping box device (hardware) has met the 8 mandatory characteristics of a system, until the first quarter of 2022 the tapping box device has been applied to as many as 42 devices for taxpayers in Sukabumi City. (2) The EUCS evaluation found that the software used to assist the tapping process provides completeness, convenience, and timeliness that has met the user's needs (brainware), only the accuracy of the resulting data does not reach 100%. (3) The impact of the application of tapping boxes is very influential in the receipt of entertainment taxes, restaurant taxes, hotel taxes, and parking taxes in Sukabumi City, but during the covid-19 pandemic the application of tapping boxes has no impact on increasing local taxes in Sukabumi City.

Penerapan Metode Activity-Based Costing dan Penetapan Tarif pada UMKM (Studi Kasus Magnet CyberGame) Lita Febriyanti Suherman; Rahma Nazila Muhammad
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4898

Magnet CyberGame is MSMEs in Internet Cafe services. Applicable internet rates are estimated by relying on fair prices prevailing in the area without calculating the costs incurred, making it difficult to measure performance in each period. The aim of this research is to compare the rate calculations based on Activity-Based Costing with the rates used before. The method used is a qualitative method with a case study on the actual data obtained from interviews, observations and documentation. The analysis used is comparative analysis, the author compares the applicable rates with the rates based on the ABC method. The results show that the Regular and VIP rates are currently still unable to meet the target of having 50% profit in every hour of each available package. This is based on the calculation of rates plus markup 50% with each difference Rp. 3,500 and Rp. 1,000. This research is expected to be considered by Magnet CyberGame and other MSMEs in the same sector for determining internet rates.

Co-Authors Aisyah Vanadia Rubianto Arsita Widya Isbiandono Astrie Merisa Ramadanti Dinda Kirana Pelangi Ilham Fadilah Jouzar Farouq Ishak Lita Febriyanti Suherman Mia Rosmiati Muhammad Husnur Rofiq Nilna Kumalawati Raja Jefry Erwin Yoshua S. Raras Santiadin Rendra Trisyanto Surya Rizky Fadhilah Nurjaman Kasahara Sulistia Suwondo Winda Khoirunnisa Yeti Apriliawati Yeti Apriliawati, Yeti

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