Articles
<![CDATA[HOW ENJOYMENT, TRUST IN INTENTION WHEN CHOOSING A SHOPPING PLACE ]]>
<![CDATA[Rusiyati, Sri]]>;
<![CDATA[Suleman, Dede]]>;
<![CDATA[Riftiasari, Dinar]]>;
<![CDATA[Suharyadi, Dedi]]>;
<![CDATA[Marwansyah, Sofyan]]>;
<![CDATA[Sabil, Sabil]]>
<![CDATA[ Dinasti International Journal of Management Science Vol. 2 No. 4 (2021): Dinasti International Journal of Management Science (March 2021) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijms.v2i4.116
<![CDATA[The importance of analyzing the relationship between enjoyment and trust in consumer buying interest before making shopping decisions. This study used a sampling quota sampling technique with a survey method with a total sample size of 100 respondents from the city of Jakarta with the criteria for respondents who were over 20 years old. The results of the study indicate that enjoyment and trust influence consumer purchase orders. Therefore, a good marketer must build these two factors in the place of shopping because they can trigger requests to buy and later become a stimulus in purchasing decisions.]]>
<![CDATA[HOW TRUST, RISK TOWARD ATTITUDE WHEN SHOPPING RETAIL ONLINE ]]>
<![CDATA[Suleman, Dede]]>;
<![CDATA[Dedi Suharyadi]]>;
<![CDATA[Sri Rusiyati]]>;
<![CDATA[Sabil]]>;
<![CDATA[Dinar Riftiasari]]>;
<![CDATA[Sofyan Marwansyah]]>
<![CDATA[ Dinasti International Journal of Management Science Vol. 1 No. 4 (2020): Dinasti International Journal of Management Science (March - April 2020) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijms.v1i4.185
<![CDATA[This study aims to analyze the relationship between trust and risk of shopping decisions at online retail. This study uses a sampling quota sampling technique with a survey method with a total sample of 100 respondents from the city of Jakarta with the criteria of respondents aged over 18 years and have purchased products online. The results of the study stated that trust influences consumer attitudes. While the risk was not influence on consumer attitudes in shopping online. the results of this study can be a reference for further research.]]>
<![CDATA[Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19 ]]>
<![CDATA[Riftiasari, Dinar]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i2.579
<![CDATA[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.]]>
<![CDATA[Pengaruh Jumlah Pengusaha Kena Pajak dan Lapor SPT PPN Terhadap Penerimaan PPN ]]>
<![CDATA[Dinar Riftiasari]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4577
<![CDATA[This research aims to determine the effect of the number of Taxable Entrepreneurs and reporting VAT SPTs on VAT revenues by conducting partial and simultaneous research tests at KPP Pratama Jakarta Senen for the 2018-2022 period. The type of data used in this research is quantitative data with the data source being secondary data with data collection over 5 years. The sample in this research uses a saturated sampling technique, the data collection technique in this research is a documentation study, the data analysis tool used is with the help of the SPSS version 26 program and the data analysis technique in this research is the classic assumption test, hypothesis test and coefficient of determination test. The results of this research show that partially the number of Taxable Entrepreneurs has no effect on VAT receipts, reporting VAT SPTs has no effect on VAT receipts, while the simultaneous test results of the number of Taxable Entrepreneurs and reporting VAT SPTs have no effect on VAT receipts.]]>
<![CDATA[Analisis Pengukuran Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Tahun 2020-2023 ]]>
<![CDATA[Mutia Eka Saputri]]>;
<![CDATA[Dinar Riftiasari]]>
<![CDATA[ AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI ]]>
Publisher : <![CDATA[Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi ]]>
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DOI: 10.31253/aktek.v16i2.3348
<![CDATA[Penelitian berikut berjudul “Analisis Pengukuran Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Tahun 2020-2023”. Latar belakang penelitian berikut berasaskan fenomena audit delay yang terjadi di industri properti dan real estate di Indonesia. Yang dapat berdampak negatif terhadap kepercayaan investor dan stabilitas pasar. Audit delay mengacu pada keterlambatan dalam penyusunan laporan keuangan sesudah akhir tahun fiskal, yang merupakan indikasi penting bagi pemangku kepentingan dalam menilai kesehatan finansial perusahaan. Tujuan penelitian berikut yakni guna mengkaji pengaruh ukuran perusahaan, profitabilitas, solvabilitas serta opini audit akan audit delay. Penelitian berikut memanfaatkan pendekatan kuantitatif melalui metode regresi linear ganda guna mengkaji perolehan data muasal laporan keuangan tahunan perusahaan teregistrasi di Bursa Efek Indonesia pada periode 2020-2023. Hasil penelitian menegaskan bahwasanya ukuran perusahaan, profitabilitas, dan solvabilitas tak berdampak signifikan akan audit delay. Namun, opini audit terbukti berdampak signifikan akan audit delay, hal tersebut bermakna bahwasanya perusahaan dengan opini audit tertentu cenderung terjadi kelambatan pada penyusunan laporan keuangan. Secara keseluruhan, penelitian berikut menyimpulkan bahwa meskipun secara individu variabel-variabel tersebut tidak berpengaruh signifikan, opini audit berdampak signifikan dalam konteks audit delay. Penelitian berikut merekomendasikan agar penelitian selanjutnya memperluas periode penelitian dan mempertimbangkan variabel lainnya yangmana dimungkinkan berdampak akan audit delay guna memperoleh hasil komprehensif.]]>
<![CDATA[Analisis Pengaruh Kenaikan Harga Emas Dan Pendapatan Terhadap Pembiyaan Gadai Kredit Cepat Aman (KCA) Pada PT Pegadaian (PERSERO) Cabang Jatinegara ]]>
<![CDATA[Syahara Attari Said]]>;
<![CDATA[Dinar Riftiasari]]>
<![CDATA[ Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro ]]>
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DOI: 10.57093/metansi.v7i2.312
<![CDATA[Pegadaian Konvensional adalah salah satu bentuk lembaga keuangan bukan bank yang diperuntukkan bagi masyarakat luas berpenghasilan menengah kebawah yang membutuhkan dana dalam waktu cepat. Penelitian ini bertujuan untuk mengetahui pengaruh Harga Emas, Pendapatan dan Pembiyaan Kredit Cepat Aman (KCA) terhadap PT Pegadaian (Persero) Cabang Jatinegara Periode 2019 – 2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan variable independen yaitu Harga Emas dan Pendapatan. Variable dependen yaitu Pembiyaan Kredit Cepat Aman (KCA). Data diperoleh dari data sekunder dan primer. Metode statistic menggunakan analisis regresi linier berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukan bahwa Harga Emas (X1) berpengaruh signifikansi terhadap Pembiyaan Kredit Cepat Aman (KCA) karena nilai signifikansi yang dihasilkan 0,000 < 0,05. Variabel Pendapatan (X2) tidak berpengaruh terhadap Pembiyaan Kredit Cepat Aman (KCA) 0,061 > 0,05. Dilihat dari uji simultan memiliki nilai 0,000 < 0,05 Harga Emas dan Pendapatan secara bersama-sama memiliki pengaruh terhadap Pembiyaan Kredit Cepat Aman (KCA) pada PT Pegadaian Cabang Jatinegara.]]>
<![CDATA[PENGARUH GREEN ACCOUNTING, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Syafitri, Anatasya Nur]]>;
<![CDATA[Riftiasari, Dinar]]>
<![CDATA[ Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern ]]>
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DOI: 10.51903/1rv63355
<![CDATA[This study intends to evaluate the effect of Green Accounting, Company Size, and Leverage on Financial Performance. Companies engaged in manufacturing have an important role in the Indonesian economy and are one of the largest contributors to non-oil and gas GDP. The population in this study is from manufacturing companies engaged in food and beverages listed on the IDX for the 2019-2023 period. Green accounting focuses on environmental costs, company size uses the natural lagorithm of total assets and leverage using DER, while financial performance uses ROA. The research method applied is quantitative. The sampling procedure is “purposive sampling”, which is the selection of ten companies based on predetermined criteria. The analysis methods used in this study include descriptive statistical tests, classical assumption tests, and multiple linear regression. This study uses secondary data sourced from financial statements. The results show green accounting affects the company's financial performance with a significant value of 0.012 and a regression coefficient of -88.769, company size does not affect the company's financial performance with a significant value of 0.471 and a regression coefficient of 0.378, and leverage has an influence on the company's financial performance with a significant value of 0.034 and a regression coefficient of -4.273. Green accounting, company size, and leverage simultaneously affect the company's financial performance with a significant value of 0.001.]]>
<![CDATA[Analisis Pengaruh CAR, LDR, NPL Terhadap Return On Asset Pada Perbankan Swasta Di Indonesia Dengan Variabel Moderasi Suku Bunga ]]>
<![CDATA[Fatimah Azzahra]]>;
<![CDATA[Dinar Riftiasari]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
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DOI: 10.54209/jasmien.v5i03.1207
<![CDATA[Industri perbankan memiliki kontribusi besar terhadap perekonomian negara, karena selain mengontrol jumlah uang yang beredar, bak juga menghimpun dan menyalurkan dana dari masyarakat. Penelitian ini bermaksud untuk mengukur pengaruh dari Capital Adequacy Ratio (CAR) Loan To Deposit Ratio (LDR) Non Performing Loan (NPL) terhadap ROA dan pengaruh suku bunga sebagai variabel moderasi. Populasi penelitian ini yaitu Perusahaan Bank Swasta yang tercatat di Bursa Efek Indonesia periode 2019-2023. Metode penelitian yang digunakan yaitu kuantitatif. Teknik pengambilan sampel dilakukan dengan Purposive Sampling, yakni sejumlah 19 perusahaan. Metode analisis yang digunakan saat penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji MRA. Data sekunder dari laporan keuangan tahunan adalah data yang digunakan atas penelitian ini. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) secara parsial signifikan berpengaruh terhadap ROA, sedangkan Loan To Deposit Ratio (LDR) tidak berpengaruh terhadap ROA. Semua variabel secara simultan berpengaruh terhadap ROA bank. Suku bunga dapat memoderasi hubungan antara Capital Adequacy Ratio (CAR) dan Non Performing Loan (NPL) terhadap ROA. Sementara itu, suku bunga tidak dapat memoderasi hubungan antara Loan To Deposit Ratio (LDR) terhadap ROA.]]>
<![CDATA[Analisis Penerapan Withholding Tax System Pada Pajak Penghasilan Final Pasal 4 Ayat 2 Atas Usaha Jasa Konstruksi di PT. Aditata Bersama Aplikator ]]>
<![CDATA[Andriyani, Desi]]>;
<![CDATA[Riftiasari, Dinar]]>
<![CDATA[ Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025 ]]>
Publisher : <![CDATA[CV Warnak Johanna Nusantara ]]>
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DOI: 10.63921/jmaeka.v1i2.42
<![CDATA[This research is motivated by the importance of implementing Final Income Tax Article 4 Paragraph 2 for companies operating in Indonesia, specifically PT. Aditata Bersama Aplikator. The aim of this study is to analyze the implementation of tax withholding and payment at the company and identify the errors that occurred. The research method used is a qualitative approach with a case study, where data was collected through interviews with relevant parties and analysis of the company's tax documents. The results show that although the company has made efforts to implement the withholding tax system in accordance with the regulations, there are discrepancies in transaction classification, leading to errors in applying the tax rates and delays in reporting. These inaccuracies may result in fines and issues with tax authorities. The study suggests that the company improve its tax administration system, provide training to the tax team, and strengthen internal supervision to minimize errors in tax reporting and payment.]]>
<![CDATA[Analisis Pengelolaan Penerimaan Dan Pengeluaran Kas Melalui Aplikasi Zahir Accounting Pada Apotek Ragasi Karawang Jawa Barat ]]>
<![CDATA[Putri, Hamida Asoka]]>;
<![CDATA[Riftiasari, Dinar]]>;
<![CDATA[Ridwan, Ahmad]]>
<![CDATA[ Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025 ]]>
Publisher : <![CDATA[CV Warnak Johanna Nusantara ]]>
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DOI: 10.63921/jmaeka.v1i4.224
<![CDATA[In this era of globalization, the development of information technology has become a major catalyst in the transformation of the business world. Ragasi Pharmacy located in Karawang, West Java, is a business entity engaged in general trade, namely selling. Medicines and medical devices to consumers. And is one of the pharmacies that has implemented the Zahir system in the cash management process, especially in the aspects of cash receipts and disbursements. This study uses qualitative research using inductive analysis and is descriptive. Based on the facts and data obtained in the field, Ragasi Pharmacy in recording cash receipts and disbursements even though it has used the Zahir Accounting application. However, there are still some obstacles in its implementation. This is due to human resources who are less proficient in using Zahir Accounting. The Zahir Accounting application has been implemented at Ragasi Pharmacy Karawang to manage cash receipts and disbursements more efficiently, Each transaction is recorded clearly, Ragasi Pharmacy Karawang applies data verification and validation procedures before the transaction is saved. The success of implementing the Zahir system in cash management at Ragasi Pharmacy Karawang, The process of cash receipts and disbursements at Ragasi Pharmacy Karawang is carried out through structured steps]]>
