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<![CDATA[Analisis Faktor Konfirmasi Indeks Pembangunan Manusia Indonesia Tahun 2019-2020 ]]>
<![CDATA[Hanifah, Nurul]]>;
<![CDATA[Rachmawati, Rima]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v14i2.7137
<![CDATA[The Human Development Index (IPM) is one of the development target indicators that is very important to pay attention to its development, because it is one of the main performance measurement indicators for Regional Incentive Funds (DID) in encouraging community welfare improvements. In 2020, Indonesia's HDI percentage slowed down by 0.03 percent. This research aims to examine the dimensions that need to be developed so that Indonesia's HDI achievements continue to increase. This descriptive and verification research uses a quantitative approach. Secondary data collected in this study were analyzed using confirmatory factor analysis. The results state that the dimension of a decent standard of living has the strongest contribution to HDI achievements. Another result is that Papua is a province with the lowest standard of living in Indonesia which is reflected in its per capita expenditure. Several factors contribute to the low standard of living in the province of Papua, namely the high unemployment rate and poverty rate.]]>
<![CDATA[Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama ]]>
<![CDATA[Dianita, Mirna]]>;
<![CDATA[Lestari Barus, Irene Sukma]]>;
<![CDATA[Hidayat, Rachmat]]>;
<![CDATA[Rachmawati, Rima]]>;
<![CDATA[Rachman, Andry Arifian]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2337
<![CDATA[This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.]]>
<![CDATA[VALUASI EKONOMI OBJEK WISATA ALAM DI GREEN CANYON PANGANDARAN MENGGUNAKAN TRAVEL COST METHOD ]]>
<![CDATA[Zulpikar, Firman]]>;
<![CDATA[Prasetyo, Dandy Eko]]>;
<![CDATA[Miyanto, Agus]]>;
<![CDATA[Rachmawati, Rima]]>;
<![CDATA[Daenuwy, Angela Brenette]]>;
<![CDATA[Lutfillah, Muhammad]]>
<![CDATA[ CREATIVE RESEARCH JOURNAL Vol 3 No 01 (2017): Creative Research Journal ]]>
Publisher : <![CDATA[Badan Penelitian dan Pengembangan Daerah Provinsi Jawa Barat ]]>
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DOI: 10.34147/crj.v3i01.80
<![CDATA[Green Canyon merupakan salah satu destinasi tempat wisata unggulan di Kabupaten Pangandaran, Jawa Barat. Potensi sumber daya alam yang dimiliki Green Canyon telah mengundang banyak pengunjung untuk datang berwisata. Penelitian ini bertujuan untuk menghitung potensi nilai ekonomi dari objek wisata Green Canyon serta mengidentifikasikan faktor-faktor yang berpengaruh terhadap tingkat kunjungan wisatawan ke Green Canyon. Metode Biaya Perjalanan Individu (Individual Travel Cost Method) dipilih untuk mengestimasi potensi ekonomi aktivitas wisata di Green Canyon Pangandaran, sedangkan faktor-faktor yang mempengaruhi permintaan pengunjung ditentukan dengan analisis regresi linear dan data diperoleh melalui kuisioner kepada para pengunjung. Hasil uji statistik menunjukan bahwa variabel biaya total perjalanan, pendapatan, dan jarak tempuh berpengaruh signifikan terhadap tingkat kunjungan wisatawan ke Green Canyon. Model permintaan wisata ke Green Canyon berdasaran biaya perjalanan yaitu Y= 2,223 â 0,00000084 X1 ketika Y adalah tingkat kunjungan dan X1 adalah biaya perjalanan. Potensi nilai ekonomi wisata Green Canyon mencapai Rp 210.062.900.138 per tahun dengan nilai surplus konsumen sebesar Rp 1.417.839 per individu per tahun. Potensi nilai ekonomi Green Canyon memiliki dampak positif terhadap peningkatan ekonomi masyarakat setempat, baik secara langsung maupun tidak langsung.]]>
<![CDATA[ChatGPT: Opportunities and Challenges in the Learning Process of Arabic Language in Higher Education ]]>
<![CDATA[Lelepary, Heppy Leunard]]>;
<![CDATA[Rachmawati, Rima]]>;
<![CDATA[Zani, Benny Novico]]>;
<![CDATA[Maharjan, Kailie]]>
<![CDATA[ Journal International of Lingua and Technology Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia. ]]>
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DOI: 10.55849/jiltech.v2i1.439
<![CDATA[Today there are no more people who do not know about technological developments. Everything is very sophisticated and modern. In fact, it is very easy for someone to know something through technology-based media and fast in disseminating various information. All of this is of course thanks to increasingly advanced technology. As recently appeared an application called Chat GPT. GPT Chat is an application that can respond to every question asked by respondents. Chat GPT stands for "Chat-based Generative Pre-trained Transformer". GPT chat is also a language model developed by Open AI that uses the powerful transformers architecture to generate responsive and context-appropriate text conversations. GPT Chat has been widely used by all groups, especially in the world of education. GPT Chat can be used by students in learning Arabic in tertiary institutions such as to improve their skills in kalam and qiraah. The purpose of this study is to find out that the use of gamification in learning Arabic has an influence on students' qiraah skills and also makes it easier to complete assignments. The data collection technique is through the distribution of a questionnaire. In the questionnaire there are statements that will be answered by students in tertiary institutions. The results of this study explain that the use of Char GPT in learning Arabic in tertiary institutions gets a positive response from students such as increasing students' reading skills, increasing motivation in learning, increasing enthusiasm for learning, and making it easier to complete assignments. The conclusion of this research explains that the existence of GPT Chat provides enormous opportunities, especially in the process of learning Arabic because there are many benefits obtained from using GPT Chat. The limitation of this research is that researchers only conduct this research at the tertiary level which incidentally has the ability to think critically. ]]>
<![CDATA[Pengaruh Akuntansi Manajemen Lingkungan Terhadap Kinerja Keuangan: Peran Kinerja Lingkungan Pada Perusahaan Indeks Sri-Kehati Periode 2018-2023 ]]>
<![CDATA[Andry Arifian Rachman]]>;
<![CDATA[Diana Sari]]>;
<![CDATA[R. Wedi Rusmawan Kusumah]]>;
<![CDATA[Rima Rachmawati]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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<![CDATA[Perusahaan dituntut untuk mengelola lingkungan dengan cara yang efektif dan efisien sehingga perusahaan menjadi bagian penting dalam menjaga kualitas hidup manusia dan lingkungan sekaligus untuk menjaga keberlanjutan bisnisnya. Penelitian ini bertujuan untuk menguji pengaruh akuntansi manajemen lingkungan terhadap kinerja keuangan dengan mediasi kinerja keuangan pada perusahaan yang masuk dalam indeks SRI-Kehati di Bursa Efek Indonesia pada periode tahun 2018-2023. Akuntansi manajemen lingkungan diproksikan dengan indeks GRI, kinerja lingkungan diproksikan dengan Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER), dan kinerja keuangan diproksikan dengan Return on AssetsI. Populasi penelitian sebanyak 25 perusahaan, dengan menggunakan purposive sampling diperoleh 7 perusahaan sebagai sampel penelitian dengan 42 data pengamatan. Analisis jalur menggunakan SMART Partial Least Square (PLS), diperoleh hasil bahwa; akuntansi manajemen lingkungan berpengaruh negatif terhadap kinerja keuangan, akuntansi manajemen lingkungan tidak berpengaruh terhadap kinerja lingkungan, kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, dan akuntansi manajemen lingkungan tidak berpengaruh terhadap kinerja keuangan dengan mediasi kinerja lingkungan. Selanjutnya dapat dipertimbangkan kinerja lingkungan sebagai variabel kontijensi pada hubungan antara akuntansi manajemen lingkungan dengan kinerja keuangan.]]>
<![CDATA[ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS ]]>
<![CDATA[Firdaus, Rayhan]]>;
<![CDATA[Rachmawati, Rima]]>
<![CDATA[ Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah UNISBA ]]>
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DOI: 10.29313/kajian_akuntansi.v25i2.4967
<![CDATA[Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing. Keywords : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing]]>
<![CDATA[Ukuran Perusahaan Dan Leverage Dalam Meningkatkan Nilai Perusahaan ]]>
<![CDATA[R. Ait Novatiani]]>;
<![CDATA[Rima Rachmawati]]>;
<![CDATA[Evi Octavia]]>;
<![CDATA[Putri Pereunnika G]]>
<![CDATA[ Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024 ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun ]]>
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DOI: 10.36985/fchbtk47
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2022. Ukuran perusahaan pada penelitian ini menggunakan indikator size, leverage menggunakan indikator debt to equity ratio atau DER dan nilai perusahaan menggunakan indikator price book value atau PBV. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2018 - 2022 dengan total 47 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang terdiri dari 46 perusahaan. Teknik analisis pada penelitian ini menggunakan analisis regresi logistik dengan Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan yang diukur dengan size berpengaruh terhadap nilai perusahaan. Leverage yang diukur dengan DER berpengaruh terhadap nilai perusahaan. Selanjutnya ukuran perusahaan dan leverage berpengaruh terhadap nilai perusahaan]]>
<![CDATA[The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals ]]>
<![CDATA[Kurniasih, Cucu]]>;
<![CDATA[Rachmawati, Rima]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v6i4.5082
<![CDATA[This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.]]>
<![CDATA[Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information ]]>
<![CDATA[Octavia, Evi]]>;
<![CDATA[R. Ait Novatiani]]>;
<![CDATA[Rachmawati, Rima]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i4.2263
<![CDATA[This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.]]>
<![CDATA[Menerapkan Pelaporan Terpadu untuk Mengungkapkan Modal Intelektual di Perguruan Tinggi ]]>
<![CDATA[Rachmawati, Rima]]>;
<![CDATA[Sari, Diana]]>;
<![CDATA[F. Rodelas, Allan Nicko]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i2.2328
<![CDATA[This research aims to provide empirical and theoretical solutions to certain criticalities in the Integrated Implementation Reporting framework (IIRF) in the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital gains driven by academic activities, neglecting the fulfilment of the institutional mission as a true lever of value creation. This paper introduces a case study that aims to implement IIRF in an Indonesian university. The research is based on theory development from case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support the process of communication with stakeholders and control over value creation, despite some weaknesses. This research highlights the role played by intellectual capital in an organisation's business model and in the value creation process. This adjustment seems to raise awareness of the role of intellectual capital in value creation in universities. In this paper, no single part of the adapted framework is innovative in isolation, but collectively they provide an innovative solution, which addresses the disclosures and managerial needs of the organisation under study. This single case study allowed us to test the IIRF's weaknesses claimed in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to build a theoretical framework that develops theory inductively; now the suggested framework can be further tested and validated in other organisations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. This approach is relevant not only for external communication but also for internal purposes, assisting managers in decision-making and action]]>
