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All Journal Jurnal Akuntansi Muhammadiyah Measurement : Jurnal Akuntansi JURNAL EKONOMI Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala AKMENIKA Journal of Economics and Business UBS Jurnal Cahaya Mandalika Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Journal Corner of Education, Linguistics, and Literature Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Journal Of Economic Sciences (Ekuisci) Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Indriyani, Rinni
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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KEPATUHAN WAJIB PAJAK PBB-P2: PENGARUH TARIF, PEMAHAMAN, DAN PENDAPATAN Putri, Rani Cahya; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.592

Abstract

Compliance with Cirebon’s Land and Building Tax (PBB-P2) is the focus of this analysis, which aims to examine the connection between taxpayer income, tax knowledge, and tax rates. Low compliance with paying PBB-P2 and increases to tax rates in 2024 form the basis of this research. Obtained the information for this research through questionnaires, utilizing a quantitative approach. Besides conducted data validity checks, hypothesis testing, and classical assumption tests, but also employed the method of multiple linear regression. Tax knowledge and taxpayer income affect their compliance with the Land and Building Tax (PBB-P2). The result shows that tax knowledge and taxpayer income have a greater impact on tax compliance than tax rates.
PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA: PENGARUH CAR, NPF, FDR, INFLASI, DAN BI RATE Laela, Nur; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.596

Abstract

SThis study aims to analyze and measure the impact of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Inflation, and BI Rate on the profitability of Islamic Commercial Banks (BUS) in Indonesia. This study adopts a quantitative approach, using panel data which is then processed through multiple linear regression. Partially, the main findings indicate that NPF significantly affects profitability negatively, while FDR has a significant positive correlation. Meanwhile, the CAR, Inflation, and BI Rate variables were found to have no significant effect. The result of this research are expected to enrich the Islamic finance literature and provide practical input for banking management in making strategic decisions to achieve optimal and sustainable financial performance.
Pengaruh Green Intellectual Capital Dan Material Flow Cost Accounting Terhadap Corporate Sustainability Neves, Muhamad Andrian; Indriyani, Rinni; Sari, Fitriya
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8269

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya tuntutan pemangku kepentingan terhadap praktik ramah lingkungan di sektor kesehatan. Isu utama yang diangkat adalah peran Green Intellectual Capital (GIC) dan Material Flow Cost Accounting (MFCA) dalam mendukung keberlanjutan perusahaan. Tujuan penelitian adalah menguji pengaruh GIC yang mencakup Green Human Capital, Green Structural Capital, dan Green Relational Capital serta MFCA terhadap keberlanjutan perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel ditentukan melalui metode purposive sampling berdasarkan kriteria ketersediaan laporan tahunan dan laporan keberlanjutan secara lengkap selama periode penelitian. Data diperoleh dari publikasi resmi perusahaan di BEI. Hasil penelitian menunjukkan bahwa GIC berpengaruh positif dan signifikan terhadap keberlanjutan perusahaan, sedangkan MFCA tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa penguatan aset intelektual hijau menjadi faktor kunci dalam meningkatkan legitimasi sosial dan keberlanjutan jangka panjang, sementara penerapan MFCA belum memberikan kontribusi langsung terhadap kinerja keberlanjutan di sektor ini.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH CIREBON Surono, Surono; Indriyani, Rinni; Ciptaningsing, Rokhmah Agus; Muzayyanah, Muzayyanah
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Activity Based Costing method is a method for determining production costs to provide precise and accurate information. This study aims to determine the rate of inpatient services that have been applied by the General Hospital of the Muhammadiyah University of Cirebon and compared with the Activity Based Costing (ABC) method. The data source used is primary data, namely data obtained by direct observation at the Muhammadiyah University Hospital Cirebon and conducting direct interviews with the management and a number of personnel who are related to this research. The data analysis technique that uses in this thesis is by using Activity Based Costing method in determining the tariff for inpatient services at the Muhammadiyah University Hospital Cirebon. The results of the calculation of the activity based costing method at the Muhammadiyah University Hospital Cirebon are: for VIP class Rp.728.953, class I Rp. 427,876, class II Rp. 425,790, and class III Rp. 371,810. The difference between the traditional method and the activity based costing method in the VIP class is a difference of Rp. 328,953, class I Rp. 152.876, class II Rp. 275,790, and class III Rp. 271,810.
Co-Authors Adeline, Rahma Adrizky, Salsabil Nailla Aizzudin, Muhamad Ciptaningsing, Rokhmah Agus Djadjuli, M Djadjuli, Mohamad Djajuli, M Fitriya Sari Hafizhah, Naila Azfa Itat Tatmimah Komala, Safitri Ratna Maulana, Moch. Ganjar Michael Fanji Suyatno Mohamad Djadjuli Muzayyanah Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nadhir, Muhammad Neves, Muhamad Andrian Ningsih, Tiara Putri Azizah nur laela Nurdilasari, Siti Pertiwi, Widjia Putri, Rani Cahya Rinni Indriyani Rivanda, Farrel Primestania Sari , Fitriya Sari, Fitriya Surono Surono Suyatno, Michael Fanji Syafiq, Achwan Muhammad tatmimah, Itat