Article Per Year (5 Year)
p-Index From 2020 - 2025
4.568
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Indonesian Journal of Nursing Research (IJNR) JURNAL MUTIARA MANAJEMEN International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Rekayasa Lingkungan Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Bisnis Eka Prasetya International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen, Bisnis dan Kewirausahaan Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Dedikasi: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam HENGKARA MAJAYA Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Journal of Ekonomics, Finance, and Management Studies Journal of Biotropical Research and Nature Technology
Rukmini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Physics Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Ilmiah Keuangan Akuntansi Bisnis

 1 
Pengaruh Pengawasan, Akuntabilitas dan Transparansi Keuangan Terhadap Kinerja Pegawai (Studi Kasus UPT Puskesmas Banyudono I) Cahyaningsih, Nita; Rukmini; Ma'ruf, M. Hasan
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 1 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i1.99

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengawasan, Akuntabilitas dan Transparansi Keuangan terhadap Kinerja Pegawai. Metode penelitian yang digunakan adalah kuantitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dari penyebaran kuisioner. Populasi pada penelitian ini seluruh pegawai yang berada di wilayah Puskesmas Banyudono I, Kecamatan Banyudono, Kabupaten Boyolali, dengan responden 50 orang. Teknik pengambilan sampel menggunakan sampling jenuh. Data penelitian ini diolah dengan menggunakan uji regresi linier berganda dengan bantuan program. Berdasarkan hasil penelitian dapat disimpulkan bahwa pengawasan, akuntabilitas dan transparansi memiliki pengaruh signifikan terhadap kinerja pegawai di UPT Puskesmas Banyudono I, Kecamatan Banyudono Kabupaten Boyolali.
Pengaruh Kapabilitas Anggota DPRD Terhadap Pengawasan Keuangan Daerah Kota Surakarta Krisnawaty, Vera; Rukmini; LMS. Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.103

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor kapabilitas anggota DPRD, seperti pendidikan, pengetahuan tentang anggaran, transparansi kebijakan publik, jabatan di partai politik, dan pengalaman, terhadap peran mereka dalam pengawasan keuangan daerah. Penelitian ini menggunakan metode kuantitatif dengan data primer yang dikumpulkan dari 45 anggota DPRD Kota Surakarta periode 2019-2024. Hasil penelitian menunjukkan bahwa pendidikan, pengetahuan tentang anggaran, transparansi kebijakan publik, dan pengalaman anggota DPRD berpengaruh positif dan signifikan terhadap pengawasan keuangan daerah. Sebaliknya, jabatan di partai politik tidak memiliki pengaruh signifikan. Kesimpulan dari penelitian ini adalah bahwa kapabilitas anggota DPRD, terutama dalam hal pendidikan, pengetahuan, dan pengalaman, memainkan peran penting dalam efektivitas pengawasan keuangan daerah.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset Dan Pertumbuhan Penjualan Terhadap Stuktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Musyayada, Afina Zahida; Rukmini; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.123

Abstract

This study aims to analyze the effect of firm size, asset growth, and sales growth on capital structure in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research population consisted of 30 companies, from which 20 firms were selected as samples using purposive sampling. Data were obtained from annual financial reports and analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and the coefficient of determination. The results show that firm size and sales growth have a significant positive effect on capital structure, while asset growth has no significant effect. These findings support the trade-off theory, which explains that larger firms have easier access to external financing, and the pecking order theory, which suggests that sales growth increases the need for external funding. The implication of this study is that healthcare companies should consider firm size and sales performance when making capital structure decisions.
Analisis Efektivitas Dan Efisiensi Penggunaan Aplikasi E-Faktur Dalam Prosedur Pembuatan Faktur Pajak Dan Pelaporan SPT Masa PPN Pada PT. XYZ Suci, Hastidar Puspa Lenia; Samanto, Hadi; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.135

Abstract

This study aims to analyze the effectiveness and efficiency of the e-Faktur application in tax invoice issuance and VAT periodic return reporting at PT. XYZ. A qualitative descriptive approach was employed using interviews, observations, and document analysis. Effectiveness was measured through three indicators—accuracy of use, usefulness, and goal attainment—while efficiency was assessed through seven indicators including time, labor, and cost savings, accuracy, data security, reduced storage needs, and reporting convenience. The findings show that the effectiveness of e-Faktur reached 66.7%, categorized as moderately effective, where accuracy and usefulness were achieved but goal attainment was not optimal due to unstable internet connectivity. Meanwhile, efficiency reached 85.7%, categorized as efficient, with major advantages in saving time, cost, and storage space, although reporting convenience was still hindered by technical issues. These results highlight that e-Faktur contributes more significantly to efficiency than effectiveness, while also underlining the need for infrastructure improvements to optimize its benefits.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
Co-Authors Agus Subekti Ahmad Taufik Lubis Alistraja Dison Silalahi Amalia, RA. Hoetari Tirta Amelia Anggia Sari Lubis, Anggia Sari Anggraeni, Sindy Maullina Annisa Agustiningsih Arief Hardian Arifin, Dinar Azizah BUDIYONO Cahyaningsih, Nita Cita Ayni Putri Silalahi Della Hartanti Dewi Kartika Dwi Yuniar Ramadhani Fadila Zikri Fany Nur Zabrina Farlikhatun, Lili Fatiqin, Awalul Fauzan Ananda H Fauziyyah, Ulfah Hadi Samanto, Hadi Harahap , Nur Ain Hasibuan, Melisa Zuriani Helma Aprilisa Hidayat, Toni Ihsan, Fahri Intan Elisya Karmilasari, Novia Kasri, Ahmad Rifa’i Khirunnisa Fanjava Krisnawaty, Vera Larasati, Diva Sukma Lestari, Aneke LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Imam Khairum Miza Lutvi Noviyanti M Ramadhani Syah Chandra Ma'ruf, M. Hasan Made Alet, I Marpaung, Rosa Nurulita Masfupah Merliana Dewi Astuti Miran Mohd. Idris Dalimunthe Muhammad Dani Habra Muhammad Dimas Alfahri Muhammad Hilman Fikri Muhammad Rafi Lubis Munawaroh Musyayada, Afina Zahida Nanda Setiarini Nasaruddin, Nurlely Nasirudin Nenny Nur Hazizah Umar Nursyam Oma Nuryanto Pasaribu, Aria Masdiana Perdanawati , Sri Laksmi Putri Afriana Yulia Ningsih Rahmat, Muhammad Ramadani, Putri Ramadhan Cik, Muhammad Rizky Ramadhanu , Fickry Rina Asnita Damanik Riska Aulia Saragi Rosmawati Br Sipayung Rosyidah, Fitri Ummu Safina, Wan Dian Sarinah Br Hasibuan Sa’pang, Ariswanto Seftaliana Sembiring, Zamaluddin Shafrina Nurhasanah Siregar, Horia Sri Gustina Sri Laksmi Pardanawati Sri Lestari Yuli Prastyatini Suci, Hastidar Puspa Lenia Suhaila Husna Samosir Suhesti Ningsih, Suhesti Sunarti, Riri Novita Suprihati Syamsu Taufik Gusnaldi Toni Hidayat Trismawati Tumanggor, Mutawaqil Bilah Uci Adinda Utomo, Indra Vidia, Indri Wibowo, M. Rizaldy Yudi Satria Yulia Wulan Dari Yusmalinda Zamaluddin Sembiring