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DETERMINAN YANG MEMPENGARUHI KUALITAS INFORMASI AKUNTANSI: STUDI EMPIRIK PADA PERUSAHAAN SEKTOR UTAMA SUBSEKTOR PERTANIAN TAHUN 2011-2016 Indrasti, Anita Wahyu; Sunarwibowo, Rizki Pratomo; Lestari, Indah Rahayu
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.868 KB)

Abstract

This study aims to determine which variables affect the quality of accounting information. Company Ownership, leverage, profitability, audit committee, and dividend policy variables are used as independent variables, as well as company size and sales growth as controlling variables. This study uses FGLS (feasible generalized least squares) and STATA / MP 13.0 applications to estimate panel data models. The results of the study revealed that profitability, audit committee and dividend policy partially influence the quality of accounting information, while company ownership, leverage does not affect the quality of accounting information Keywords: accounting information quality, company ownership, profitability, audit committees, dividend policy
FOREIGN AND DOMESTIC INVESTMENT IN INDONESIA: CROWDING IN OR CROWDING OUT? Rizki Pratomo Sunarwibowo
Jurnal Ekonomika dan Manajemen Vol 7, No 2 (2018)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.822 KB) | DOI: 10.36080/jem.v7i2.742

Abstract

Investment is widely known as the main determinant in the process of country development, hence it supports economic growth. There are mainly two sources of investment, foreign and domestic. This paper contributes to the debate on how foreign direct investment (FDI) influence domestic investment, whether FDI crowds in or crowds out domestic investment. This paper also studies the role of government that affect the formation of investment in Indonesia. Using provincial level data from 2010 until 2015, this research finds that FDI does crowd in domestic investment. This concludes that FDI supports the formation of domestic investment, or in other words it has positive effect on domestic investment. Government performance also has positive effect on domestic investment.
Analisa Performa UMKM Berdasarkan Inovasi, Kerjasama Dan Orientasi Wirausaha Studi Kasus Pada Sentra Tekstil Cipadu, Tangerang Selatan Rizki Pratomo Sunarwibowo
Jurnal Ekonomika dan Manajemen Vol 4, No 1 (2015)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.763 KB) | DOI: 10.36080/jem.v4i1.314

Abstract

Penelitian ini bertujuan untuk memahami aktivitas kerjasama yang terjadi di sentra tekstil Cipadu, Tangerang Selatan dan mempelajari hubungan faktor kerjasama usaha dan orientasi wirausaha dalam meningkatkan inovasi, hubungan faktor inovasi terhadap performa usaha, serta hubungan faktor kerjasama usaha, orientasi wirausaha dan inovasi terhadap performa usaha.Survey dilakukan untuk mendapatkan data primer dari berbagai rantai suplai, meliputi: pedagang bahan baku, pengusaha konveksi atau garmen, dan pedagang barang jadi. Metode yang dilakukan adalah menggunakan kuesioner dengan pernyataan berskala Likert. Data kemudian dianalisa menggunakan analisa regresi dan korelasi menggunakan pendekatan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan software SmartPLS 3.2.1.Disimpulkan bahwa terbukti faktor kerjasama dan orientasi wirausaha berpengaruh positif dan signifikan terhadap inovasi, dan kemudian inovasi berpengaruh positif dan signifikan terhadap peningkatan performa usaha.
Adopsi E-Business Pada Lembaga Koperasi Rizki Pratomo Sunarwibowo
Jurnal Ekonomika dan Manajemen Vol 5, No 1 (2016)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.79 KB) | DOI: 10.36080/jem.v5i1.325

Abstract

Kemajuan teknologi memaksa dunia usaha untuk merekayasa ulang konsep bisnisnya agar dapat tetap bersaing. Untuk dapat tetap bertahan maka perusahaan harus terbuka terhadap perubahan teknologi. E-business adalah salah satu inovasi teknologi yang menentukan kemajuan usaha, maka dengan menerapkannya, efektivitas dan efisiensi kerja mampu ditingkatkan. Hal ini berdampak besar terhadap masa depan usaha tersebut.Koperasi sebagai salah satu sokoguru perekonomian Indonesia adalah suatu bentuk lembaga ekonomi kerakyatan yang banyak menaungi UMKM di dalamnya, maka penting bagi koperasi untuk terus eksis. Koperasi di era modern ini haruslah bertransformasi mengikuti perkembangan teknologi sehingga mampu tetap bersaing dalam dunia bisnis modern.Penelitian ini menemukan bahwa Kesadaran akan Manfaat dan Norma Subjektif berpengaruh langsung positif dan signifikan terhadap Niat Perilaku. Kesadaran akan Kemudahan juga berpengaruh langsung positif dan signifikan terhadap Kesadaran akan Manfaat. Terbukti pula bahwa Relevansi Pekerjaan, Kualitas Hasil dan Keyakinan akan Hasil berpengaruh langsung positif dan signifikan terhadap Kesadaran akan Manfaat, serta Persepsi Kontrol Eksternal berpengaruh langsung positif dan signifikan terhadap Kesadaran akan Kemudahan.
PENGARUH CURRENT RATIO, RETURN ON ASSET DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Skolastika Dwi Febria; Rizki Pratomo Sunarwibowo
MANAJEMEN Vol. 4 No. 2 (2024): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v4i2.947

Abstract

The purpose of this study is to analyze the influence of the Current Ratio, Return on Assets, and Asset Structure on Capital Structure. This study used secondary data, with a total sample of 9 agricultural sector companies listed on the Indonesia Stock Exchange for the period 2017–2021. The data analysis technique used in this study is purposive sampling. The analysis tool employed is multiple linear regression analysis, using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that Return on Assets and Asset Structure have a negative and significant effect on Capital Structure. However, the Current Ratio has no effect on Capital Structure.
PENGARUH RETURN ON EQUITY, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP PRICE TO BOOK VALUE Siti Zubaedah; Rizki Pratomo Sunarwibowo
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.946

Abstract

This study aims to determine the effect of Return on Equity, Current Ratio, Debt to Equity Ratio and Total Asset Turnover on Price to Book Value. The population in this study are companies included in the IDX30 Index on the Indonesia Stock Exchange in the financial statements for the 2018-2022 period. The sampling technique in this study used purposive sampling method and obtained a sample of 11 companies. The analysis technique used is multiple linear regression analysis using Microsoft Excel 2021 Software and SPSS Software version 22.0. The results of this study indicate that Return on Equity, and Total Asset Turnover have a positive and significant effect on Price to Book Value, while Current Ratio and Debt to Equity Ratio have no effect on Price to Book Value.
PEMBERDAYAAN UMKM MELALUI PELATIHAN DIGITAL MARKETING DAN EDUKASI GREEN PACKAGING DI POSBINDU DAHLIA INDAH RW 01, PESANGGRAHAN, JAKARTA SELATAN Dezan Abdi Muhamad; Anindita Salsabila Ayutantri; Christy Yuniarti; Aisyah Indah Ramadhanti; Sugeng Priyanto; Dicky Arisudhana; Yugi Setyarko; Rizki Pratomo Sunarwibowo
Jurnal Padamu Negeri Vol. 2 No. 3 (2025): Juli : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vaane239

Abstract

This Community Service Activity was carried out at the Integrated Development Post (POSBINDU) Dahlia Indah Rw 01 Pesanggrahan District, South Jakarta which aims to improve the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in utilizing digital marketing and environmentally friendly product packaging. The method used is Application of Science and Technology to the Community in the form of training, which focuses on the use of e-commerce (Shopee), Promotion strategies through social media and content marketing and education that provides an understanding of green packaging product packaging. The results of this community service activity show an increase in the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in managing digital marketing and product packaging. This activity is expected to provide a sustainable contribution in improving business and solving real problems.
The Impact of External Capital on the Performance of Agricultural Cooperatives in Indonesia Sunarwibowo, Rizki Pratomo; Mohamad Ikhsan; Benedictus Raksaka Mahi; I Dewa Gede Karma Wisana
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.10163

Abstract

Introduction/Main Objectives: Sufficient capital remains a notable challenge across various business models. This study investigates the influence of capital, mainly external capital, on cooperative productivity. Background Problems: Cooperatives are viewed as a potential avenue for supporting the public economy and establishing a fundamental pillar within a robust economic structure. However, in Indonesia, cooperatives have not fully realized these envisioned prospects. The issue of access to capital is believed to have an impact on the productivity of cooperatives. Novelty: Limited research has delved into the impact of capital on cooperative productivity. Our study utilized cooperative firm-level data, while the majority of prior studies have relied on less-detailed aggregate data. Research Methods: We employed recent data on agricultural cooperatives in Indonesia, covering 3,315 units. The endogenous switching regression method was applied to estimate the impact of external capital on cooperative productivity and draw comparisons between cooperatives that embraced external capital and those that did not. Finding/Results: The results indicated that cooperatives utilizing external capital exhibited a 2.8% higher level of productivity than those that did not. Additionally, we explored the impact of external capital based on cooperative size. The results revealed that large-category cooperatives experienced a 10% increase in productivity, medium-category cooperatives a 5.6% increase, small-category cooperatives a 0.8% increase, and micro-category cooperatives a 0.1% increase. Conclusion: These findings underscore the substantial influence of capital factors, mainly external capital, on cooperative productivity. The government needs to enact legislation to better regulate and support access to capital.