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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Social and Management Studies (IJOSMAS) Jurnal Karya untuk Masyarakat (JKuM)
Murdhaningsih
Universitas Siber Asia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PERCEPTION OF 11% VAT RATE IN THE E-COMMERCE MARKET Deri Yanto; Murdhaningsih; Giantoro Pamungkas
International Journal of Social and Management Studies Vol. 4 No. 4 (2023): August 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i4.356

Abstract

Research related to the perception of the 11% VAT rate from digital market interaction activities through E-Commerce towards tariffs shows the relative level of application and understanding of the VAT rate from 10% to 11% with a high understanding of quantitative data through the electronic market. This states that the public is very enthusiastic about the tax rate in accordance with the application of the destination country. By going through a comparative analysis of the implementation of increased tax rates abroad. From the level of understanding, the community explains that there is a normal limit on the device in reporting data in the form of tax reporting.
Pengaruh Leverage terhadap Kinerja Keuangan Perusahaan Murdhaningsih Murdhaningsih; Bunga Anisah Harared; M. Anas Hilmy Malik
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5154

Abstract

This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.
Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ Bunga Anisah Harared; Murdhaningsih Murdhaningsih; Riyan Pratama Heriyanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5156

Abstract

This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.
Pengungkapan Komponen Sustainability dan Pengaruhnya Terhadap Kinerja Perusahaan Murdhaningsih -; Bunga Anisah Harared; Dinka Hernindita
Jurnal Karya untuk Masyarakat (JKuM) Vol 5, No 2 (2024): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v5i2.1182

Abstract

Laporan sustainability di Indonesia telah diwajibkan bagi lembaga keuangan dan perusahaan terbuka sejak tahun 2019 dan perusahaan tercatat sejak tahun 2020. Perusahaan mengungkapkan kegiatan keberlanjutan mereka melalui laporan keberlanjutan untuk menginformasikan kepada investor dan pemangku kepentingan lainnya. Mahasiswa Universitas Siber Asia Prodi Akuntansi sebagian besar bekerja di bidang keuangan sehingga pengetahuan terkait dengan sustainability reporting sangat diperlukan. Selain itu ada juga mahasiswa yang sudah menjadi investor sehingga pengetahuan terkait komponen sustainability dan pengaruhnya terhadap kinerja perusahaan sangat dibutuhkan untuk pengambilan keputusan investasi. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilaksanakan menggunakan metode sosialisasi yang terdiri dari pemberian materi, tanya jawab dan diskusi interaktif. Sasaran partisipan pada kegiatan ini yaitu mahasiswa prodi akuntansi Universitas Siber Asia dan masyarakat umum yang berjumlah 60 peserta. Kegiatan ini dilaksanakan secara daring menggunakan media zoom. Antusias peserta kegiatan pengabdian kepada masyarakat ini terlihat dari awal hingga akhir acara serta peserta juga aktif dalam sesi diskusi dan tanya jawab. Pengetahuan peserta terkait pengungkapan komponen sustainability dan bagaimana pengaruhnya terhadap kinerja perusahaan juga meningkat hal ini terlihat dari kemampuan peserta menjawab dari pertanyaan yang diberikan terkait dengan materi. ABSTRACT Sustainability reports in Indonesia have been mandatory for financial institutions and public companies since 2019 and listed companies since 2020. Companies disclose their sustainability activities through sustainability reports to inform investors and other stakeholders. Students of Siber Asia University Accounting Study Program mostly work in the financial sector so knowledge related to sustainability reporting is needed. In addition, there are also students who have become investors so that knowledge related to sustainability components and their influence on company performance is needed. This community service is carried out in the form of socialization which consists of providing material, questions and answers and interactive discussions. The target participants in this activity were students of the accounting study program at Siber Asia University and the general public totaling 60 people. This activity was carried out online using zoom media. The results of these activities showed that the participants were enthusiastic about participating in the socialization activities from start to finish, this can be seen from the participants' activeness in discussing. The participants' knowledge related to the disclosure of sustainability components and how it affects company performance also increased, this can be seen from the participants' ability to answer questions given related to the material.
Co-Authors Bunga Anisah Harared Deri Yanto Dinka Hernindita Giantoro Pamungkas M. Anas Hilmy Malik Riyan Pratama Heriyanto