Garuda - Garba Rujukan Digital

The Effect Of Revenue And Income Tax Expense On Net Profit Riftiasari, Dinar
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30575

This research aims to determine and analyze the influence of revenue and income tax expense on net profit at PT. Midi Utama Indonesia Tbk which operates in the retail business in Indonesia, both partially and simultaneously. The population in this research is the quarterly financial reports of PT. Midi Utama Indonesia Tbk 2014-2023. The research sample includes data regarding revenue, income tax expense and net profit. The data analysis technique for this research uses the SPSS version 27 program. Based on the research results, it can be concluded that revenue partially influences net profit with a significance value of 0.000 0.05, Income Tax Expense partially influences net profit with a significance value of 0.000 0, 05, revenue and income tax expenses simultaneously influence net profit with a significance value of 0.000 0.05.

PENERAPAN SISTEM AKUNTANSI CLOUD UNTUK PENGELOLAAN KEUANGAN KELOMPOK USAHA UMKM NAIK KELAS BOGOR Hartanti, Hartanti; Ratiyah, Ratiyah; Riftiasari, Dinar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 2 (2025): Periode Oktober 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i2.7420

This community service program aims to enhance the managerial capacity, financial literacy, and digital competence of Micro, Small, and Medium Enterprises (MSMEs) under the Naik Kelas Bogor initiative through the implementation of a cloud-based accounting system, SILAKU SMART. MSMEs in Bogor contribute significantly to the local economy; however, they still face challenges in accurate bookkeeping, financial reporting, human resource management, and digital marketing. The program was implemented from July to December 2025, with intensive training conducted in September–October 2025, involving MSME participants from various sectors, particularly home-based culinary businesses. The program adopted a systematic approach consisting of socialization, participatory training, cloud application implementation, mentoring, and evaluation. The results showed a significant improvement in participants’ understanding of the cloud-based accounting system, with 70% of participants being highly proficient after the second training session. Moreover, 90% of participants expressed strong confidence in applying cloud accounting, managerial practices, and digital marketing in their businesses. The implementation of SILAKU SMART also enabled real-time transaction recording, automatic financial reporting, and integration with digital marketing features, which enhanced operational efficiency and expanded market reach. This program aligns with the Sustainable Development Goals (SDGs), particularly in promoting decent work and economic growth (Goal 8), fostering innovation and infrastructure development (Goal 9), and strengthening partnerships for sustainable development (Goal 17). These findings demonstrate that the combination of digital technology and participatory training can effectively empower MSMEs, enhance business professionalism, and strengthen competitiveness in the digital economy.

Pengaruh Intellectual Capital dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Yolanda Fasya; Dinar Riftiasari; Achmad Ridwan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5599

Company value represents investors' views on a firm's performance and potential future opportunities. This research seeks to offer empirical proof regarding the impact of Intellectual Capital and Good Corporate Governance on company value, using financial performance as an Intervening variable. The subjects of the study are financial sector firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2024. This research employs a quantitative approach with purposive sampling, encompassing 9 firms from the financial sector. The methods of data analysis employed consist of descriptive analysis, path analysis, tests for classical assumptions, coefficient of determination (R²), partial t-test, simultaneous F-test, and Sobel test utilizing SPSS 26. The findings indicate that Intellectual Capital has a notable negative influence on company value, whereas Good Corporate Governance does not have a significant impact. Intellectual Capital and Good Corporate Governance both positively and significantly influence financial performance. Nonetheless, financial performance does not greatly impact firm value. At the same time, Intellectual Capital, Good Corporate Governance, and financial performance have a substantial impact on the value of a firm. The Sobel test indicates that financial performance does not act as a mediator between Intellectual Capital, Good Corporate Governance, and firm value

Pengaruh Penerapan Teknologi Informasi dan Audit Internal terhadap Efektivitas Pengendalian Internal Persediaan Pada PT Sejahtera Berkat Mandiri Hutasoit, Marni; Riftiasari, Dinar; Ridwan, Achmad
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1257

This study is motivated by the ineffective internal control of inventory at PT Sejahtera Berkat Mandiri, which is attributed to the use of relatively basic technology and the suboptimal performance of internal auditors. This study aims to analyze the influence of information technology implementation and internal audit on the effectiveness of inventory internal control at PT Sejahtera Berkat Mandiri. The research is grounded in issues faced by the company, namely discrepancies between physical stock and system records, limited integration of information technology, and insufficient and non-comprehensive internal audit practices. A quantitative research method with a causal approach was employed. The study sample consisted of 75 respondents selected using total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression tests. The results show that the implementation of information technology significantly affects the effectiveness of inventory internal control, with a significance value of 0.000 and a regression coefficient of 0.827. Internal audit also has a significant influence on the effectiveness of inventory internal control, with a significance value of 0.000 and a regression coefficient of 0.461. Furthermore, the simultaneous implementation of information technology and internal audit significantly influences the effectiveness of inventory internal control, with a significance value of 0.000.

Analisis Pengelolaan Penerimaan Dan Pengeluaran Kas Melalui Aplikasi Zahir Accounting Pada Apotek Ragasi Karawang Jawa Barat: Analysis of Cash Receipts and Expenditures Management Using the Zahir Accounting Application at Ragasi Pharmacy in Karawang, West Java Putri, Hamida Asoka; Riftiasari, Dinar; Ridwan, Ahmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.224

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.

Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe: Analysis of Internal Control of Accounting Information Systems on Cash Receipts and Expenditures at Zibaa Cafe Tanika, Gita Tri; Riftiasari, Dinar; Ridwan , Achmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system.

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

PENERAPAN SISTEM AKUNTANSI CLOUD UNTUK PENGELOLAAN KEUANGAN KELOMPOK USAHA UMKM NAIK KELAS BOGOR Hartanti, Hartanti; Ratiyah, Ratiyah; Riftiasari, Dinar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 2 (2025): Periode Oktober 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i2.7420

This community service program aims to enhance the managerial capacity, financial literacy, and digital competence of Micro, Small, and Medium Enterprises (MSMEs) under the Naik Kelas Bogor initiative through the implementation of a cloud-based accounting system, SILAKU SMART. MSMEs in Bogor contribute significantly to the local economy; however, they still face challenges in accurate bookkeeping, financial reporting, human resource management, and digital marketing. The program was implemented from July to December 2025, with intensive training conducted in September–October 2025, involving MSME participants from various sectors, particularly home-based culinary businesses. The program adopted a systematic approach consisting of socialization, participatory training, cloud application implementation, mentoring, and evaluation. The results showed a significant improvement in participants’ understanding of the cloud-based accounting system, with 70% of participants being highly proficient after the second training session. Moreover, 90% of participants expressed strong confidence in applying cloud accounting, managerial practices, and digital marketing in their businesses. The implementation of SILAKU SMART also enabled real-time transaction recording, automatic financial reporting, and integration with digital marketing features, which enhanced operational efficiency and expanded market reach. This program aligns with the Sustainable Development Goals (SDGs), particularly in promoting decent work and economic growth (Goal 8), fostering innovation and infrastructure development (Goal 9), and strengthening partnerships for sustainable development (Goal 17). These findings demonstrate that the combination of digital technology and participatory training can effectively empower MSMEs, enhance business professionalism, and strengthen competitiveness in the digital economy.

Analisis Penerapan Withholding Tax System Pada Pajak Penghasilan Final Pasal 4 Ayat 2 Atas Usaha Jasa Konstruksi di PT. Aditata Bersama Aplikator : Analysis of the Implementation of the Withholding Tax System Under Article 4, Paragraph 2 of the Final Income Tax Law for Construction Services at PT. Aditata Bersama Aplikator Andriyani, Desi; Riftiasari, Dinar
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.42

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.

Title

Found 29 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 29 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 29 Documents
Search