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RR. Prima Dita Hapsari
Universitas Utpadaka Swastika
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Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.382

Abstract

The purpose of this research is to know the effect of Net Profit Margin (NPM), Gross Profit Margin (GPM) ratio, both partially and jointly to Export, with ACFTA As Moderation Variables. The method used is descriptive and quantitative statistical method with the before-after approach. The population in this research is Manufacturing company with textile and garment sub-sector listed on Indonesia Stock Exchange with 13 companies, while the sample for this research is 5 companies. The independent variables used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM) while the dependent variable is Export, and the moderation variable is ACFTA. Data collection technique used is non-participant observation, while the data analysis technique is by using descriptive analysis, classical assumption test, partial test with t test and significant test, test of determination, equation of multiple regression analysis. Data processing in this research using SPSS software program (Statistic Package for the Social Sciences). The results of this study prove that Net Profit Margin (NPM) partially has no positive effect on exports with ACFTA as a moderation variable. Gross Profit Margin (GPM) partially has no partial and significant effect on export with ACFTA as a moderating variable. And simultaneously states that Net Profit Margin (NPM) and Gross Profit Margin (GPM) jointly have no significant effect to exports with ACFTA as moderation variable in manufacturing company listed in Indonesia Stock Exchange (2006-2016).
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.342

Abstract

In accordance with Law no.28 of 2009 the Land and Building Tax has become a local tax. Local Own Revenue (PAD) will increase because new regional tax types have increased. This study aims to determine the effectiveness and contribution of land and building tax revenue for rural and urban areas (PBB-P2) to Local Revenue (PAD). The method used in this study is a quantitative research method and the data used in the study are secondary data, obtained from the Regional Revenue Agency (BPD) of Tangerang City.The results of this study indicate that land and building tax revenues from 2014-2018 have fluctuated every year, not always increasing or decreasing. Contribution to Regional Income tends to increase.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.343

Abstract

The purpose of this study was to determine the effect of the Accounts Receivable Turnover (X1), Inventory Turnover (X2), partially and jointly on the Profitability of Property Companies listed on the Indonesia Stock Exchange.The type of data used in this study uses quantitative secondary data. Secondary data in this study were obtained from the Annual Report and financial statements of property companies on the IDX. For regression tests the researchers used statistical analysis with the SPSS 24 for windows program.From the research results it is known that the multiple linear regression equation Y = 3,970 + 1,715 Receivable Turnover + 1,799 Inventory Turnover + ε. Partially Accounts Receivable Turnover (X1) and Inventory Turnover (X2) variables have a significant effect on profitability. And jointly significant effect on profitability.
Improve Household Income Through Peking Duck Farming Amir Hamzah; Hesti Umiyati; RR Prima Dita Hapsari; Arvadi Hutagalung; Paula Theodora; Risa Ristiani; Ubaidillah; Dwi Okty Utami
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 3 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v3i1.4588

Abstract

Background: Community service was carried out to increase household income in the Serdang village, Curug district, Tangerang regency, by breeding and rearing Peking ducks. Contribution: Peking duck breeding and rearing farming is considered relatively low in maintenance, attainable ducklings, and affordable feed; while the problem of Peking duck breeding and rearing farming is the lack of capital. Method: The implementation methods consist of: the planning stage, the implementation stage, and the evaluation stage. Results: The result of this community service is the achievement of total 2,597.9 Kg of ready-to-sell Peking ducks, with the sales profit of Rp 17.950.750 per month. From the total of 1,100 heads initial ducklings reared the mortality rate of 91 occurred at the vulnerable age (5-15 days). Conclusion: By the end of the second season of community service, 3 (three) participants become self-suffcient Peking duck breeders
Peran Perguruan Tinggi Lepisi dalam Memfasilitasi Pemberantasan Covid-19 di Karawaci Tangerang Banten Amir Hamzah; RR Prima Dita Hapsari; Paula Theodora; Dahlia Amelia; Dasa Rahardjo Soesanto; Ipah Masripah; Hesti Umiyati; Suhadarliyah
Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2021): Desember
Publisher : Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.16 KB) | DOI: 10.53621/jippmas.v1i2.50

Abstract

Tujuan dari pelaksanaan pengabdian kepada masyarakat (PkM) dilingkungan Perguruan Tinggi Lepisi adalah untuk memfasilitasi pemberian vaksin bagi masyrakat Kecamatan Karawaci Kota Tangerang dalam rangka membantu pemberantasan penyebaran covid-19. PkM ini dilaksanakan dalam waktu 2(dua) bulan yaitu sejak tanggal 1 Juli 2021 sampai dengan 31 Agustus 2021. Kegiatan dimulai dengan pembentukan tim PkM, menjalin kerjasama dengan mitra, penerimaan pendaftaran, instalasi perlengkapan dan peralatan. Pelaksanaan vaksin dilaksanakan dalam dua periode yaitu periode 1 dan 2, baik untuk pemberian vaksin dosis 1 dan dosis 2 (yang dibahas dalam artikel PkM ini hanya periode 1). Jumlah pendaftar pada periode 1 sebanyak 3946 peserta, dan yang berhasil memperoleh vaksin sebanyak 3906 peserta, dan sebanyak 40 perserta mengalami penundaan karena alasan kesehatan. Jumlah pendaftar pada pemberian vaksin dosis 2 adalah peserta yang mendapat vaksin dosis 1 yaitu sebanyak 3906. Dari jumlah ini peserta yang berhasil diberikan vaksin sebanyak 3900 peserta dan 6 peserta mengalami penundaan karena alasan kesehatan yang tidak memenuhi persyaratan. Tim PkM perguruan tinggi Lepisi berupaya dan memberikan saran kepada Tim UPT Puskesma untuk mendampingi peserta sampai memenuhi persyaratan kesehatan, sehingga semua peserta akhirnya bisa memperoleh vaksin, baik dosis 1 maupun dosis 2. Jenis vaksin yang digunakan UPT Puskesmas Karawaci adalah Sinovac BioTech.
ANALISIS PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG RR. Prima Dita Hapsari
Journal Civics and Social Studies Vol 4, No 2 (2020): Call Paper Vol 4 no 2 Desember 2020
Publisher : Institut Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/civicos.v4i2.928

Abstract

Penelitian ini dilakukan dengan harapan untuk mengetahui Pengaruh Ukuran Perusahaan (X₁), Kompleksitas Operasi Perusahaan (X₂), dan Ukuran Kantor Akuntan Publik (X3) secara parsial, dan simultan terhadap Audit Report Lag pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia.Penelitian ini menggunakan data sekunder, metode kuantitatif, dan menganalisis hubungan antar variabel terikat, alat ukur metode yang digunakan yaitu dengan mengambil 45 sampel penelitian dari populasi yang ada. Untuk uji regresi peneliti menggunakan analisis statistik dengan progam SPSS 25 for windows.Dari hasil penelitian diketahui persamaan regresi linear berganda ARL = 235,806 - 5,835 X1 + 7,084 X2 + 4,487 X3. Secara parsial variabel Ukuran Perusahaan (X₁) berpengaruh dan signifikansi dengan nilai sig. 0,000, variabel Kompleksitas Operasi Perusahaan (X₂)  tidak berpengaruh dengan nilai sig. 0,085, variabel Ukuran Kantor Akuntan Publik (X3) tidak berpengaruh dengan nilai sig. 0,273. Secara simultan mempengaruhi variabel Audit Report Lag (Y) dilihat dari sig. sebesar 0,000.Kata Kunci: Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Ukuran Kantor, Akuntan Publik, dan Audit Report Lag
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG 2014-2018 Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.707

Abstract

In accordance with Law no. 28 of 2009 Land and Building Tax has become a local tax. Regional Original Income (PAD) will increase because new types of local taxes have been added. This study aims to determine the effectiveness and contribution of Rural and Urban Land and Building Tax revenue (PBB-P2) to Regional Original Income (PAD). The method used in this study is a quantitative research method and the data used in this study is secondary data, obtained from the Regional Revenue Agency (BPD) Tangerang City.The results of this study indicate that Land and Building Tax receipts from 2014-2020 fluctuate every year, not always increasing or decreasing. Contribution to Regional Income tends to increase
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG 2014-2018 Nurlaelah Nurlaelah; RR. Prima Dita Hapsari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.707

Abstract

In accordance with Law no. 28 of 2009 Land and Building Tax has become a local tax. Regional Original Income (PAD) will increase because new types of local taxes have been added. This study aims to determine the effectiveness and contribution of Rural and Urban Land and Building Tax revenue (PBB-P2) to Regional Original Income (PAD). The method used in this study is a quantitative research method and the data used in this study is secondary data, obtained from the Regional Revenue Agency (BPD) Tangerang City.The results of this study indicate that Land and Building Tax receipts from 2014-2020 fluctuate every year, not always increasing or decreasing. Contribution to Regional Income tends to increase
ANALISIS PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG RR. Prima Dita Hapsari
Journal Civics And Social Studies Vol. 4 No. 2 (2020): Jurnal Civicos Vol 4 No 2 Tahun 2020
Publisher : Institut Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/journalcss.v4i2.132

Abstract

Penelitian ini dilakukan dengan harapan untuk mengetahui Pengaruh Ukuran Perusahaan (X₁), Kompleksitas Operasi Perusahaan (X₂), dan Ukuran Kantor Akuntan Publik (X3) secara parsial, dan simultan terhadap Audit Report Lag pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode kuantitatif, dan menganalisis hubungan antar variabel terikat, alat ukur metode yang digunakan yaitu dengan mengambil 45 sampel penelitian dari populasi yang ada. Untuk uji regresi peneliti menggunakan analisis statistik dengan progam SPSS 25 for windows. Dari hasil penelitian diketahui persamaan regresi linear berganda ARL = 235,806 - 5,835 X1 + 7,084 X2 + 4,487 X3. Secara parsial variabel Ukuran Perusahaan (X₁) berpengaruh dan signifikansi dengan nilai sig. 0,000, variabel Kompleksitas Operasi Perusahaan (X₂) tidak berpengaruh dengan nilai sig. 0,085, variabel Ukuran Kantor Akuntan Publik (X3) tidak berpengaruh dengan nilai sig. 0,273. Secara simultan mempengaruhi variabel Audit Report Lag (Y) dilihat dari sig. sebesar 0,000.
ANALYSIS OF THE ROLE OF DIVIDEND POLICY AS A MEDIATEER OF INVESTMENT OPPORTUNITY SET AND LEVERAGE INFLUENCES ON COMPANY VALUES RR. Prima Dita Hapsari; Weri Aprilia
Journal Civics And Social Studies Vol. 7 No. 2 (2023): Jurnal Civicos Vol 7 No 2 Tahun 2023
Publisher : Institut Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/journalcss.v7i2.494

Abstract

This study aims to determine the role of the DPR as a Mediation Variable on the Effect of IOS and DER on Firm Value. Measuring instrument method using purposive sampling. Statistical analysis using SPSS 25 program. The results showed the effect of direct effect partially IOS effect on firm value, DER affects firm value with sig value 0.000. The effect of the indirect effect partially IOS has an effect on the DPR, DER has an effect on the DPR with a sig value 0.000. Test the effect of indirect effect DPR has no effect on the value of the company with a value of sig. 0.523. The value of the coefficient of the effect of the indirect effect is 1.329 < 1.349, the value of the coefficient of the effect of the direct effect, which means that the DPR has an effect as a Mediation variable between the IOS on firm value. The value of the coefficient of the effect of the indirect effect is 0.328 < 0.538, the value of the coefficient of the effect of the direct effect, which means that the DPR has an effect as a Mediation variable between the DER to firm value.
Co-Authors Amir Hamzah Amir Hamzah Arvadi Hutagalung Dahlia Amelia Dasa Rahardjo Soesanto Dwi Okty Utami Harianti, Tri Herianto, Yuli Hisanti Tobing, Suasana Ipah Masripah Nurlaelah, Nurlaelah Paula Theodora Paula Theodora Risa Ristiani Santi Santi Santi Sari, Santi Purnama Suhadarliyah Sutrisno, Gono Theodora, Paula Tomahuw, Roberto Ubaidillah Umiyati, Hesti Weri Aprilia