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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Dinasti International Journal of Management Science Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informatika Ekonomi Bisnis JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal AbdiMas Nusa Mandiri International Journal of Social and Management Studies (IJOSMAS) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Dinamika Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JMAEKA: Jurnal Manajemen Ekonomi Akuntansi

Dinar Riftiasari

Universitas Bina Sarana Informatika

Author-ID : 1334891

Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

Published : 24 Documents Claim Missing Document

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Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan Riftiasari, Dinar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004. Keywords: Value Added Tax , Restitution, Tax Revenues

ANALISA KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA Riftiasari, Dinar
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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

The purpose of this research is to find out the contribution of local tax and local retribution to the local own-source revenue at province DKI Jakarta. Qualitative research method is used as the research method and the data collection method is performed by conducting literary study and field study which consist of observation, documentation and interview. This study variables include local taxes , levies and revenue. Based on the result of research it has been found that the local tax gives a very big contribution to the local own-source revenue with its contribution average percentage is 84,74% and the local retribution gives a very small contribution to the local own-source revenue with its contribution average percentage is 2,86%. Keywords: Local Tax, Local Retribution, Local Own-Source Revenue

THE EFFECT OF PRODUCT INNOVATION ON SAMSUNG SMARTPHONE PRODUCT PURCHASE DECISIONS THROUGH BRAND EQUITY AS INTERVENING VARIABLES IN THE TOKOPEDIA MARKETPLACE Suleman, Dede; Zuniarti, Ida; Marwansyah, Sofyan; Kuspriyono, Taat; Riftiasari, Dinar; Rusiyati, Sri; Suharyadi, Dedi; Ariawan, Joko
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Buying choices are contemplations that exist inside a person to work out something to look for through an interaction of thought with different accessible choices. There are many components that impact buying choices where each buyer needs an item which will address all issues. In this manner, inside the choice to search for Cell phone items, shoppers likewise need items that have total innovation that follows the days, so makers are needed to in any case improve on their items. This investigation utilizes a quantitative methodology and SEM PLS examination strategy utilizing the Keen PLS 3 investigation instrument. during this examination, purposive inspecting method was utilized. The populace during this examination were all Samsung cell phone shoppers who made buys through the Tokopedia commercial center during 2020. on account of the wide populace inclusion, the populace during this investigation isn't known definitely, so during this examination the creators utilized a limitless populace, in the wake of figuring the example during this examination. This examination is 100 respondents. The consequences of this examination demonstrate that there's a positive and critical impact of item development variable on brand value, there's no impact of item advancement variable on buying choices, there's a positive and huge impact of brand name value on buying choices and there's a positive and huge impact of item development on buy choices through brand value.

Analisis Pemungutan Dan Pemotongan Atas Pajak Penghasilan Final Dan Tidak Final Bendahara Pengeluaran Kementerian Dinar Riftiasari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : Universitas Bina Sarana Informatika

Tax is a contribution collected by the state from the central government and regional governments based on the Law, the cutting and collection of income tax for expenses derived from the State Budget by the treasurer of the Central Government and the Regions. The purpose of this study was to determine the procedure for the cutting and collection of income tax. Income tax (PPh) of Article 22 for the procurement of goods at the Ministry, income tax (PPh) of Article 23 for rent and other income in connection with the use of property, and income Tax (PPh) of Article 4 paragraph (2) for construction services. The analysis method used is descriptive method. The conclusion of the research on the purchase of goods with funds from state spending or shopping areas subject to Income Tax Article 22 amounting to 1.5% of the purchase price already have a taxpayer identification number (NPWP), Cutting of income tax article 23 for rent and other income in connection with the use of property amounting to 2% from total gross, construction service can be charged income tax based on article 4 paragraph 2 which is final. The cutting and collection of income tax is in accordance with the provisions of taxation Income Tax Law number 36 Year 2008. Keywords: income tax cuts and collection, Income Tax Article 22, Income Tax Article 23, Income Tax Article 4 paragraph 2

The Effect Of Service Quality Perception And Company Image On Customer Satisfaction And Their Impact On Customer Loyalty Indihome Aprilia Puspasari; Ety Nurhayaty; Dinar Riftiasari; Puji Yuniarti; Dedi Suharyadi; Rini Martiwi; Popon Rabia Adawia; Baharuddin
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): April 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.436 KB)

This study aims to examine and analyze the effect of perceived service quality and corporate image on satisfaction and its impact on Indihome customer loyalty. Data collection was carried out on Indihome customers in Jakarta, Bogor, Depok, Tangerang and Bekasi, using email and google forms during November 2021 for 125 respondents. The research was carried out in the form of field research, using the Simple Random Sampling technique, namely the sampling was carried out randomly without regard to the existing strata in the population. The data collected was analyzed using Structural Equation Modeling with SmartPLS version 3.0 software. The results showed that the perception of service quality was not significant to customer satisfaction, corporate image had a significant effect on customer satisfaction, perceived service quality had a significant effect on customer loyalty, corporate image had a significant effect on customer loyalty, customer satisfaction had a significant effect on customer loyalty, and customer satisfaction significantly mediated influence of Service Quality Perception and corporate image on Customer Loyalty.

The ANALYSIS OF WARNING LETTER AND DISTRESS WARRANT AGAINST THE DISBURSEMENT OF TAX ARREARS AT THE NORTH JAKARTA MIDDLE TAX OFFICE Dinar Riftiasari; Sugiarti Sugiarti
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.234

Tax collection in increasing tax revenue can be through warning letter and distress warrant. This study is to analyze the warning letter and distress warrant as independent variables on the disbursement of tax arrears as a dependent variable at the north jakarta middle tax office. This research uses quantitative methods by using analysis techniques of correlation coefficient testing, test the coefficient of determination, and multiple linear regression. The research data were sourced from secondary data of north jakarta middle tax office period 2013 to 2017. The results of the analysis of the correlation coefficient test showed that partially or simultaneously correlations between warning letter and distress warrant against disbursement of tax arrears there was no significant relationship. The coefficient of determination test shows that simultaneous warning letter and distress warrant do not affect the disbursement of tax arrears. The equation of the multiple regression results of this study is Y = 12807695261.8 - 8297820.152 X1 - 52620266.169 X2.

ANALISIS FAKTOR MEMPENGARUHI LABA BERSIH PERUSAHAAN ASURANSI PT JASA RAHARJA (PERSERO) Dinar Riftiasari; Sugiarti Sugiarti
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.79

PT Jasa Raharja (Persero) adalah BUMN yang mengelola asuransi kecelakaan lalu lintas dengan menghimpun dana bersumber dari pendapatan premi, investasi kemudian menyalurkan dengan klaim. Tujuan Penelitian menganalisis pendapatan premi, hasil investasi, beban klaim terhadap laba bersih menggunakan korelasi secara parsial, determinasi dan regresi linier berganda. Penelitian menggunakan metode kuantitatif. Teknik analisa regresi linier berganda menggunakan software IBM SPSS 21. Data sekunder keuangan PT Jasa Raharja (persero) 2009-2017. Hasil penelitian uji koefisien korelasi secara parsial diperoleh pendapatan premi dan hasil investasi memiliki hubungan signifikan terhadap laba bersih sebesar 0,916 dan 0,844 hubungan sangat kuat dan searah, beban klaim terhadap laba bersih tidak terdapat hubungan secara parsial, secara simultan pendapatan premi, hasil investasi, dan beban klaim hubungan sangat kuat dan searah sebesar 0,994. Hasil uji koefisien determinasi menunjukkan pengaruh yang signifikan sebesar 98,8% dan sisanya 1,2% dipengaruhi oleh faktor lain. Persamaan regresi berganda yang terbentuk Y=3.409+1.603X1+ 0.257X2–1.021 X3

Analisis Perbandingan Pajak Daerah terhadap Pendapatan Asli Daerah Masa PSBB dengan PPKM Wilayah JABODETABEK Dinar Riftiasari
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11829

Pandemi Covid-19 berdampak pada aktivitas sosial dan ekonomi di seluruh dunia termasuk seluruh wilayah Indonesia antara lain Jakarta, Bogor, Depok, Tangerang, dan Bekasi (JABODETABEK). Dalam menekan penyebaran Covid-19, pemerintah setempat memberlakukan kebijakan Pembatasan Sosial Berskala Besar (LSSR) hingga Pemberlakuan Pembatasan Kegiatan Masyarakat (CARE) yang berdampak pada terbatasnya ruang gerak masyarakat. Penelitian ini bertujuan untuk melihat apakah terdapat perbedaan pajak hotel, pajak restoran, dan pajak hiburan pada saat penerapan LSSR dan CARE. Data yang digunakan adalah data sekunder periode LSRR dan CARE tahun 2020-2021. Metode penelitian ini adalah kuantitatif dengan analisis data uji T sampel berpasangan dan kontribusi. Hasil uji T sampel berpasangan nilai sig (2-tailed) pajak hotel 0,222, pajak restoran 0,193, dan pajak hiburan 0,321 dimana nilai sig >0,05 menunjukkan bahwa tidak ada perbedaan pajak hotel, pajak restoran dan pajak hiburan pada saat LSSR dan CARE dilaksanakan di wilayah JABODETABEK, sedangkan kontribusi pajak hotel, pajak restoran dan pajak hiburan terhadap Pendapatan Asli Daerah memiliki nilai di bawah 10% sehingga kriteria kontribusi dinilai sangat rendah.

Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19 Dinar Riftiasari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.579

State-Owned Enterprise Banks (BUMN) as financial institutions play an important role in strengthening the national economy at the time of the Covid-19 pandemic when the economic conditions were not good so banking performance needed to be observed by looking at financial reports as indicators in assessing financial performance using ratios so that can be assessed how the level of health of the Bank during the Covid-19 pandemic. This study aims to determine the financial performance of BUMN Banks from the aspects of Risk Profile, Good Corporate Governance (GCG), Earning, and Capital in assessing the soundness of BUMN Banks through a risk approach (Risk-Based Bank Rating) or known as the Risk-Based Bank Rating method (Risk-Based Bank Rating). RGEC). This research method is descriptive analysis with secondary data. The population of this study is state-owned banks listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2019 to 2022. Sampling was determined based on the purposive sampling method, namely four state-owned banks, namely Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and the State Savings Bank (BTN). The analytical method in this study is the RGEC ratio method consisting of the Risk Profile using the Non-Performing Loan (NPL) ratio and the Loan to Deposit Ratio (LDR), GCG using the self-assessment system, earnings using the Return On Assets (ROA) ratio and Net Interest Margin ( NIM), and on the Capital aspect using the Capital Adequacy Ratio (CAR). The analysis of the RGEC method shows that the assessment of the soundness level of BUMN Banks during the Covid-19 pandemic for the 2019-2022 period was at composite 1 (Pk-1) with a very healthy predicate even though in 2020 it was at composite 2 (PK-2) with a healthy predicate.

PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN BAJA Riftiasari, Dinar
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 2 (2016): SEPTEMBER 2016
Publisher : www.bsi.ac.id

The background of this research is many studies on the role of the success of an organization is affected by the job performance, for that every company will try to improve the performance of its employees in achieving organizational goals. The objectives of this research were to identify the effect of motivation and job satisfaction on the employee’s performance. Data analyze used in this research is primer data and using purposive sampling to collect the data, analysis data method in this research is using multylinear regression with SPSS. Respondent in this research are the employee. The result of this research show that indicated that motivation has positive and significant impact in performance; job satisfaction has positive and significant impact on performance; and then jointly motivation and job satisfaction has positive and significant impact on employee’s. Keywords: motivation, job satisfaction, and employee’s performance.

Co-Authors Achmad Ridwan Ahmad Ridwan Andriyani, Desi Baharuddin Dede Suleman Dedi Suharyadi Fatimah Azzahra Hartanti Hartanti, Hartanti Ida Zuniarti, Ida Joko Ariawan Karlina, Eulin Mutia Eka Saputri Nurhayaty, Ety Popon Rabia Adawia Puji Yuniarti Puspasari, Aprilia Putri, Hamida Asoka Ratiyah, - Ridwan , Achmad Rini Martiwi Sabil sabil sabil, sabil Sofyan Marwansyah Sri Rusiyati Sugiarti Sugiarti Syafitri, Anatasya Nur Syahara Attari Said Taat Kuspriyono, Taat Tanika, Gita Tri Yolanda Fasya

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