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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) MANNERS Management and Entrepreneurship Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Jurnal Sosio dan Humaniora Journal of Accounting Taxing and Auditing (JATA) Journal of Business Management and Economic Development Jurnal Perhotelan dan Pariwisata
Fauzany, Riffka
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ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN SPM-LS) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Ali Al-ghifari, Luqman; Gunardi, Gunardi; Kesumah, Priatna; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.440

Abstract

This scientific article focuses on the explanation of Analysis of Procurement Management Procedures and Tax Obligations at the Pengadilan Tinggi Bandung which aims to analyze its procurement system which has two payment methods, namely Surat Perintah Membayar-Langsung (SPM-LS) and to examine the management of income tax article 22 imposed on the procurement of goods by the government treasurer. The research method used is descriptive qualitative with data collection techniques through observation, interviews, documentation, and literature studies. The results of the study indicate that Pengadilan Tinggi Bandung has implemented procurement of goods and tax management quite well, but there are still obstacles in reporting the income tax article 22 Periodic Tax Returns caused by various things. The recommendations given include improving the integrated information system and consistency in tax reporting.
Peran Peran Teknologi dalam Optimalisasi Manajemen Ekonomi:: Studi Kasus dan Implementasi Fauzany, Riffka
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1196

Abstract

Dalam era digital yang terus berkembang, teknologi memainkan peran krusial dalam optimalisasi manajemen ekonomi di berbagai sektor. Artikel ini membahas bagaimana penerapan teknologi informasi dan komunikasi (TIK) dapat meningkatkan efisiensi, transparansi, dan akuntabilitas dalam pengelolaan sumber daya ekonomi. Melalui studi kasus di beberapa perusahaan dan instansi pemerintah, penelitian ini mengidentifikasi strategi implementasi teknologi yang berhasil dan tantangan yang dihadapi selama proses adaptasi. Hasil menunjukkan bahwa penggunaan sistem manajemen berbasis data dan analitik tidak hanya mempercepat pengambilan keputusan, tetapi juga meningkatkan partisipasi stakeholder dalam proses ekonomi. Selain itu, temuan ini menyoroti pentingnya pelatihan dan pengembangan sumber daya manusia untuk memaksimalkan manfaat teknologi dalam manajemen ekonomi. Artikel ini diharapkan dapat menjadi referensi bagi pengambil keputusan dan praktisi dalam merumuskan kebijakan yang lebih inovatif dan responsif terhadap dinamika ekonomi global.
PERSEPSI MAHASISWA TERHADAP FLEXING DAN PENGARUHNYA TERHADAP MINAT INVESTASI Zahra, Muthia; Mira Amelia, Mira Amelia; Wahyuni, Putri; Septianti, Renata; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.162

Abstract

Investment is the activity of investing capital into certain forms of assets so that the value of the assets is greater than when initially investing capital. Along with the rapid development of technology, investing has now become easier because stock investments can be done online. Flexing is a term used for those who like to show off their wealth. The existence of social media makes the flexing phenomenon even easier to do. This research uses quantitative methods. This research aims to find out whether there is an influence of flexing on investment interest made by students. The results of research on 44 students from on of the universities in Bandung show that there is a negative influence of flexing on investment interest, but is not significant at the 5% level. Student perceptions of flexing tend to have a negative impact, and students’ decisions regarding investment interest are driven more by other factors such as wise financial planning and management.
Pengaruh Efektivitas Penerapan Sistem Pengendaliaan Mutu Kantor Akuntan Publik terhadap Kinerja Auditor Wulandari, Fransiska Wuri; Azizah, Nur; Fauzany, Riffka; Ajibroto, Kunto; Kesumah, Priatna
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7920

Abstract

Dalam lingkungan bisnis yang semakin kompleks dan kompetitif, seorang akuntan Publik. Pemulihan kredibilitas tersebut salah satunya melalui penerapan sistem pengendalian mutu kantor akuntan publik yang sesuai dengan Standar Profesional Akuntan Publik dan Aturan Etika secara efektif.Metode penelitian yang digunakan adalah deskriptif analitis dengan penyampaian kuesioner secara survei pada beberapa kantor akuntan publik di Kota Bandung. Dengan pengumpulan data menggunakan metode survey, wawancara dan observasi, dengan pengujian menggunakan koefisien korelasi rank spearman.Hasil pengolahan data, diketahui unsur pengendalian mutu yang diterapkan paling efektif melalui unsur pengendalian supervisi. Sementara itu, kualitas kertas kerja yang diperhatikan dan tentunya menentukan keandalan suatu kertas kerja adalah akurasi (accuracy) dan kejelasan (clarity). Pengujian hipotesis menunjukkan terdapat pengaruh signifikan antara Efektivitas Penerapan Sistem Pengendalian Mutu Kantor Akuntan Publik terhadap Kinerja Auditor.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI PADA DESA MANUKAYA KECAMATAN TAMPAKSIRING KABUPATEN GIANYAR, BALI, INDONESIA) Dewi, Ida Ayu Sasmita; Rukhmana, Trisna; Fauzany, Riffka; Wilyadewi, Ida I Dewa A. Yayati; Rustandi, Nanang; Walenta, Abdi Sakti
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27919

Abstract

Penelitian ini bertujuan untuk mengkaji tingkat akuntabilitas dalam pengelolaan alokasi dana desa di Desa Manukaya, Kecamatan Tampaksiring, Kabupaten Gianyar. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus tunggal. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa meskipun terdapat mekanisme pelaporan dan pertanggungjawaban, tingkat akuntabilitas dalam pengelolaan dana desa masih perlu ditingkatkan. Faktor-faktor seperti kurangnya transparansi, partisipasi masyarakat yang terbatas, dan kelemahan dalam pemantauan penggunaan dana desa menjadi hambatan utama. Implikasi dari penelitian ini adalah perlunya penguatan kapasitas pengelolaan desa, peningkatan partisipasi masyarakat, serta reformasi dalam mekanisme pengawasan dan evaluasi.
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN DI SALAH SATU HOTEL DI BANDUNG Fauzany, Riffka; Hatimatunnisani, Hani; Nurfadilah, Haifa; Hadi, Samsul
Jurnal Perhotelan dan Pariwisata Vol 1 No 1 (2022): JURNAL PERHOTELAN DAN PARIWISATA (TELPAR)
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/telpar.v1i1.70

Abstract

There are several factors that can affect employee work productivity, including compensation and work environment. This study aims to determine the effect of compensation and work environment on employee work productivity at a Hotel in Bandung. This study used a quantitative method with a sample of 61 employees. The results showed that compensation and work environment had a positive and significant effect on work productivity by 82.5% while the remaining 17,5% was explained by other factors. The existence of good compensation and a supportive work environment can increase employee productivity at work.
IMPLEMENTASI KRITERIA COMMUNITY-BASED TOURISM ASEAN: STUDI KASUS PADA DESA WISATA ALAMENDAH Nirwani, Ayulia; Azizah, Nur; Fauzany, Riffka; Keizer, Hendriady de
Jurnal Perhotelan dan Pariwisata Vol 1 No 2 (2023): JURNAL PERHOTELAN DAN PARIWISATA (TELPAR)
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/telpar.v1i2.147

Abstract

The concept of Community Based Tourism (CBT) is one implementation of sustainable tourism that accommodates various factors involved in it. CBT is directed towards developing the economic, environmental, and social sectors, guided by government policies. In its development, CBT adheres to standardized practices. These standards are underpinned by The ASEAN Community-based Tourism, which divides them into eight criteria and one additional, including community ownership and management, contribution to social well-being, conserving and improving the environment, encouraging interaction between the local community and guests, provision of quality tourism services and guides, quality of food and beverages, quality of accommodations, the performance of friendly tour operators, and the utilization of technology. This research analyzes the implementation of these standards in the Alamendah tourist village. Based on the research findings, it is evident that the Alamendah tourist village has implemented the ASEAN Community-based Tourism criteria appropriately. Keywords: Community-based tourism, ASEAN CBT, Rural Tourism
Effect of Return on Assets and Capital Adequacy Ratio on Changes in Stock Prices Gunardi, Gunardi; Hatimatunnisani, Hani; Azizah, Nur; Kesumah, Priatna; Fauzany, Riffka
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2335

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Capital Adequacy Ratio (CAR) on stock price changes at Bank Mandiri for the period 2010–2023. The method used is a quantitative approach with a causal associative design. The data used are secondary data in the form of annual financial reports and stock price data obtained from the Indonesia Stock Exchange. The analysis technique used is multiple linear regression, supported by the classical assumption test, t-test, F-test, and coefficient of determination (R²). The results show that partially, ROA has no significant effect on stock price changes, nor does CAR show a significant effect. Simultaneously, ROA and CAR also have no significant effect on stock price changes. The low coefficient of determination indicates that most stock price variations are influenced by factors outside the research model, such as macroeconomic conditions, government policies, and market sentiment. This study's contribution implies that fundamental indicators such as ROA and CAR are not always the primary determinants of stock price movements, particularly in the banking sector. This study also emphasizes the importance of considering external factors and investor psychology in investment analysis. The practical implication is that investors are advised not to rely solely on financial ratios, but also to pay attention to broader market dynamics when making investment decisions.
ANALISIS PERMOHONAN KREDIT DALAM UPAYA MENCEGAH KREDIT MACET DI PERUSAHAAN MANUFAKTUR Riffka Fauzany; Vellysha Tyvanov; Hadistin Syafel; Citra Meilani; Akbar Meiludin; Gunardi Gunardi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 1 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i1.134

Abstract

This study aims to analyze credit applications in an effort to prevent bad debts in manufacturing companies and identify effective strategies to overcome these credit risks. Qualitative research is the methodology employed. Qualitative research is descriptive analysis that collects data in-depth with the goal of describing phenomena as deeply as possible. Because this research focuses on the real issue, it does not necessitate the formation of several hypotheses. Literature, records, journals, and reports are the sources of this data collection.The results of this study show that careful analysis of credit applications is instrumental in minimizing the risk of bad debts. Factors such as the use of artificial intelligence-based technology, improved human resource competencies, and the implementation of a risk assessment system have been proven to reduce the potential for default. In addition, a thorough evaluation of the prospective borrower's profile and regular supervision contribute significantly to the effectiveness of credit management in manufacturing companies.
STUDI KEPUASAN PESERTA TERHADAP PENYELENGGARAAN HONDA BIKERS DAY 2025: FAKTOR FASILITAS, AKTIVITAS DAN KEBERSAMAAN Hendriady de Keizer; Riffka Fauzany; Rakhmat Haryono; Gunardi Gunardi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.266

Abstract

This study aims to analyze participants’ satisfaction with the organization of Honda Bikers Day 2025, focusing on three main factors: facilities, activities, and togetherness. The event is part of a community engagement strategy organized by PT Astra Honda Motor to strengthen loyalty and solidarity among Honda bikers in Indonesia. This research employed a descriptive qualitative approach supported by simple quantitative data collected through questionnaires distributed to 93 participants. Data analysis was conducted descriptively using frequency distribution and thematic analysis of open-ended responses. The findings indicate that overall participant satisfaction falls within the fairly satisfied to satisfied category. The activity and togetherness factors were the most influential in shaping satisfaction, particularly through touring activities, music performances, and inter-community interactions that enhanced solidarity. However, the facilities aspect still requires improvement, especially regarding toilet cleanliness, rest areas, and venue management. It can be concluded that the success of Honda Bikers Day 2025 is more strongly influenced by the value of togetherness and social experience than by technical facility aspects alone. Keywords: participant satisfaction, community event, facilities, activities, togetherness, Honda Bikers Day
Co-Authors Adhisa Nabila Syahla Akbar Meiludin Ali Al-ghifari, Luqman Anita Lestari Ayulia Nirwani Baehaqi Citra Meilani Delia Subrayanti Dematria Pringgabayu Deselyne Leslie, Lahengky Melinda Dewi, Ida Ayu Sasmita Dyah Bayu Framesthi Eri Febriani Fadil Habiburahman Gina Legiana Gunardi Hadistin Syafel Hani Hatimatunnisani Hendriady de Keizer Indi Masruroh Irfan Gunawan Kamelia Kamelia kesumah, priatna Kunto Ajibroto Kunto Ajibroto Kunto Ajibroto Kunto Ajibroto, Kunto Meidina Sekar Hapsari Meilani, Alya Sheila Mira Amelia, Mira Amelia Nirwani, Ayulia Nita Rustanti Nita Rustanti Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nurfadilah, Haifa priatna kesumah PUTRI WAHYUNI Rakhmat Haryono Rakhmat Haryono Rakhmat Haryono Risa Hartati Rukhmana, Trisna Rustandi, Nanang Said Bambang Nurcahya Samsul Hadi Septianti, Renata Setiawan, M. Lutfi Sholih, Dede Siti Mialasmaya Vella Azzahra Vellysha Tyvanov Walenta, Abdi Sakti Wilyadewi, Ida I Dewa A. Yayati Wulandari, Fransiska Wuri Zahra, Muthia