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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Surya Masyarakat Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Masyarakat ProBisnis : Jurnal Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Fairness Journal of Accounting and Taxation Jurnal Akuntansi Jurnal Abdimas Mahakam
Rafika Sari
Universitas Indo Global Mandiri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA SEKTOR LAYANAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA reny aziatul pebriani; Muhammad Hamdan Sayadi; Rafika Sari
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.546

Abstract

This study aims to inspect the effect of tax planning and deferred tax burden on earnings management in the service, trade, and investment sectors listed on the Indonesia Stock Exchange for the period 2017-2021. The sample was selected using a purposive sampling technique. The sample in this study consisted of 62 companies engaged in the service, trade, and investment sectors that published their financial reports in 2017-2021. Furthermore, the data were analyzed using multiple linear regression. The result evinces that the tax planning variable has a positive effect on earnings management variables. However, the deferred tax expense variable is not proven to have a positive effect on earnings management variables. The results of the analysis show that simultaneously the tax planning variable and deferred tax expense have a positive effect on earnings management in the service, trade, and investment sectors
The Effect of Emotional Intelligence, Self-Confidence and Learning Behaviour on the Level of Accounting Understanding Silvia Mulianingsih; Harsi Romli; Rafika Sari
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and describe the influence of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting. The data collection method in the study was carried out by survey method using primary data obtained through questionnaires or questionnaires. The population in this study were accounting students at Indo Global Mandiri Palembang University, class of 2018 to class of 2020. The number of samples taken in this study were 70 students. Samples were taken and in determining the size or number of samples needed in this study using the slovin formula. Emotional Intelligence, Self-Confidence and Learning Behavior as independent variables and Level of Understanding of Accounting as the dependent variable. The data analysis technique used is descriptive statistical analysis. The results of the research that has been done show that: (1) There is no significant effect between emotional intelligence variables on the level of understanding of accounting. (2) There is a significant influence between the variables of self-confidence on the level of understanding of accounting. (3) There is no significant effect between learning behavior variables on the level of understanding of accounting. (4) There is a simultaneous influence between the variables of emotional intelligence, self-confidence and learning behavior on the level of understanding of accounting
PEMBERDAYAAN HASIL PERTANIAN UNTUK USAHA KECIL MASYARAKAT PEDESAAN DI DESA LUBUK ENAU Ridhatul Rafiqah; Rafika Sari; Prima Darma Putra; Endah Dewi Purnamasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19861

Abstract

Pemberdayaan masyarakat merupakan kegiatan peningkatan partisipasi masyarakat dalam pemenuhan kebutuhan hidup dan menyelesaikan permasalahan yang dialami masyarakat. Kegiatan dilaksanakan melalui program Kuliah Kerja Nyata (KKN) yang merupakan aktivitas berbasis pengabdian masyarakat untuk meningkatkan empati mahasiswa terhadap kondisi masyarakat dan lingkungannya. KKN-Tematik 2023 dilaksanakan di Desa Lubuk Enau, Kecamatan Lembak, Kabupaten Muara Enim, bertujuan untuk memberdayakan masyarakat khususnya ibu rumah tangga dan masyarakat usia produktif melalui kegiatan pembuatan produk makanan dari hasil potensi sumber daya alam setempat yang memiliki daya jual tinggi, disertai dengan membantu masyarakat memasarkan produk-produk makanan tersebut serta memberikan motivasi kepada masyarakat agar mampu bersaing dengan produk-produk makanan yang dihasilkan oleh daerah lain. Hasil dari pengabdian masyarakat ini akan menyimpulkan potensi apa yang dimiliki oleh Desa Lubuk Enau dan bagaimana cara agar Desa Lubuk Enau mengembangkan potensi yang telah mereka miliki tersebut, dengan harapan agar Desa Lubuk Enau dapat menjadi desa yang lebih maju dimasa yang akan datang.
PEMBERDAYAAN HASIL PERTANIAN UNTUK USAHA KECIL MASYARAKAT PEDESAAN DI DESA LUBUK ENAU Ridhatul Rafiqah; Rafika Sari; Prima Darma Putra; Endah Dewi Purnamasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.20150

Abstract

Pemberdayaan masyarakat merupakan kegiatan peningkatan partisipasi masyarakat dalam pemenuhan kebutuhan hidup dan menyelesaikan permasalahan yang dialami masyarakat. Kegiatan dilaksanakan melalui program Kuliah Kerja Nyata (KKN) yang merupakan aktivitas berbasis pengabdian masyarakat untuk meningkatkan empati mahasiswa terhadap kondisi masyarakat dan lingkungannya. KKN-Tematik 2023 dilaksanakan di Desa Lubuk Enau, Kecamatan Lembak, Kabupaten Muara Enim, bertujuan untuk memberdayakan masyarakat khususnya ibu rumah tangga dan masyarakat usia produktif melalui kegiatan pembuatan produk makanan dari hasil potensi sumber daya alam setempat yang memiliki daya jual tinggi, disertai dengan membantu masyarakat memasarkan produk-produk makanan tersebut serta memberikan motivasi kepada masyarakat agar mampu bersaing dengan produk-produk makanan yang dihasilkan oleh daerah lain. Hasil dari pengabdian masyarakat ini akan menyimpulkan potensi apa yang dimiliki oleh Desa Lubuk Enau dan bagaimana cara agar Desa Lubuk Enau mengembangkan potensi yang telah mereka miliki tersebut, dengan harapan agar Desa Lubuk Enau dapat menjadi desa yang lebih maju dimasa yang akan datang.
STRATEGI PEMASARAN ONLINE DALAM MENINGKATKAN PRODUK KERIPIK NANAS DI DESA LUBUK ENAU: Indonesia-Inggris Dwi Wardani; Rafika Sari; Prima Darma Putra; Endah Dewi Purnamasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.19865

Abstract

Lubuk Enau adalah salah satu desa/kelurahan di kecamatan Lembak, Kabupaten Muara Enim, Provinsi Sumatera Selatan. Penduduk desa lubuk enau sangat ramah. Mayoritas mata pencaharian penduduk desa adalah pertanian, hasil perkebunan desa lubuk enau seperti kebun karet, kebun nanas, kebun melon kebun cabai dan kebun singkong. Sehingga para penduduk desa lubuk enau memanfaatkan hasil perkebunan mereka dengan cara membuat Keripik Nanas. Strategi pemasaran adalah cara yang dilakukan oleh seorang pengusaha untuk mencapai keuntungan yang terus meninngkat dalam penjualan. Seiring dengan perkembangan internet pelaku usaha peka pada perubahan teknologi sehingga memanfaatkan media internet sebagai sarana pemasaran Online. Pengabdian ini bertujuan untuk meningkatkan strategi pemasaran online Keripik Nanas di Desa Lubuk Enau, dengan harapan dapat memperoleh pangsa pasar yang memuaskan dan dapat meningkatkan pendapatan penjualan, serta memberikan wawasan pentingnya pemasaran online. Metode yang digunakan dalam pengabdian ini diselesaikan dengan tiga tahap yaitu persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan pengabdian menunjukan bahwa dalam strategi pemasaran yang dilakukan bisa melalui Facebook, WhatsApp dan Instagram. Penerapan pemasaran online ini dapat meningkatkan penjualan dikarenakan konsumen lebih luas dan dapat mengetahui kualitas produk, serta dapat melakukan transaksi online melalui jarak jauh maupun jarak dekat.
Pelatihan Akuntansi untuk Meningkatkan Keterampilan Akuntansi di Era Vuca pada UPPKA Layang-Layang Palembang Rafika Sari; Tien Yusnaini; Endah Dewi Purnamasari
Jurnal Surya Masyarakat Vol 6, No 1 (2023): November 2023
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.6.1.2023.111-116

Abstract

The goal of the dedication of the Indo Global Mandiri University lecturers is to increase accounting knowledge which is important for business actors in order to mobilize UPPKA to prepare for business challenges, the ability to build and conduct Diera vuca businesses where UPPKA itself is a group of activities for the development of a prosperous family and family resilience to fill time and utilizing the socio-economic potential of the family by empowering the family in the social and economic fields. , maintain and control business operations . Accounting knowledge and skills are important to be improved by small entrepreneurs so they want to plan and budget their business properly with the aim of maintaining and even improving their business for the better, the implementation of trials is carried out with workshops and presentations as well as training with mild cases of transactions that occur in groups Palembang Layang Kite UPPKA small business. The result is that after questioning and answering case studies, the UPPKA small business group understands small business accounting and its application in a simple way
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Septi Oktarina; Leriza Desitama Anggraini; Rafika Sari
Journal of Accounting and Taxation Vol. 2 No. 2 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i2.1711

Abstract

The objective of this research is to observe the significant effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. This research was conducted at mining companies on the Indonesia Stock Exchange on the year of 2017 until 2019 which amounted to 14 companies as samples that fit the criteria. The sampling technique used was purposive sampling technique. Data were obtained by literature study and documentation. The data analysis method used was multiple linear regression analysis. The results of the research on the T test shows that cash turnover has no effect on the profitability (ROA) of mining companies listed on the IDX for the 2017-2019 period. Accounts receivable turnover has a negative and significant effect on the profitability (ROA). Inventory turnover has a positive and significant impact on the profitability (ROA). Overall, the results of the research on the F test show that cash turnover, accounts receivable turnover and inventory turnover have a simultaneous effect on profitability.
PENGARUH ARUS KAS OPERASI, EARNING PER SHARE (EPS) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2016-2020 Rianita; RM. Rum Hendarmin; Rafika Sari
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32578

Abstract

This study aims to determine the influence of operating cash flow, earnings per share (EPS) and net profit margin (NPM) on the stock price of Food and Beverage companies. The stock price used in this study is the closing stock price for the 2016-2020 period. The population in this study amounted to 32 companies. The sampling technique in this study used purposive sampling with a total sample of 11 companies. The data used is secondary data collected using the documentation method. The analytical technique used is multiple linear regression analysis with SPSS 25 tool. Simultaneous test results show that operating cash flow, earnings per share and net profit margin have an effect on stock prices. The partial test results of operating cash flow have no effect on stock prices, while earnings per share and net profit margin have a positive and significant effect on stock prices in food and beverage companies for the 2016-2020 period
Development of the Latest Technology Based Accounting Information System to Increase Company Efficiency RUM Hendarmin; Rafika Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.1-8

Abstract

This research explores the impact of developing Accounting Information Systems (AIS) based on cutting-edge technology on company efficiency. We gathered data from questionnaires distributed to companies that have adopted state-of-the-art technology in their AIS. The research results indicate that the use of artificial intelligence (AI) significantly enhances operational efficiency in companies. Companies adopting blockchain technology also achieve higher levels of user satisfaction. User training and company size also have a positive impact on efficiency and better decision-making.In the discussion, we highlight the importance of investing in user training and maintaining state-of-the-art technology. We also acknowledge that implementation costs can be a constraint, particularly for smaller companies. This research has certain limitations, including a sample that may not cover the entire spectrum of industries and company sizes. However, further research can delve deeper through case studies. In the continually evolving business world, the development of AIS based on cutting-edge technology is a key factor in achieving efficiency, better decision-making, and user satisfaction. Companies must understand and address these challenges to attain a competitive edge and long-term success.
Pengabdian workshop : strategi memperoleh beasiswa untuk study lanjut Rafika Sari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27367

Abstract

AbstrakWorkshop online ini bertujuan untuk meningkatkan pemahaman dan kesiapan peserta dalam memperoleh beasiswa untuk melanjutkan studi ke jenjang yang lebih tinggi. Kegiatan yang dilaksanakan pada 18 Mei 2024 melalui platform Zoom ini diikuti oleh 30 peserta yang berasal dari latar belakang ekonomi kurang mampu. Workshop ini diselenggarakan dalam tiga tahap utama: persiapan, pelaksanaan, serta evaluasi dan monitoring. Pada tahap persiapan, tim penyelenggara bekerja sama dengan mitra dari kalangan guru, dosen, dan perwakilan universitas untuk menyusun materi yang relevan dan mempersiapkan seluruh kebutuhan teknis kegiatan. Tahap pelaksanaan melibatkan sesi penyampaian materi, tanya jawab, dan sharing session yang interaktif dan memberikan motivasi serta strategi praktis kepada peserta. Evaluasi dilakukan melalui angket dan wawancara yang menunjukkan bahwa 85% peserta merasa lebih siap dan percaya diri dalam menghadapi proses aplikasi beasiswa. Meskipun demikian, beberapa kendala teknis seperti gangguan koneksi internet dan keterbatasan waktu dalam membahas materi secara mendalam menjadi tantangan yang perlu diperhatikan. Sebagai solusi, penyelenggara disarankan untuk menyediakan materi tambahan yang dapat diakses peserta secara mandiri dan mempertimbangkan penyelenggaraan workshop berkelanjutan. Workshop ini berhasil memberikan dampak positif yang signifikan, terutama dalam meningkatkan aksesibilitas informasi dan kesiapan siswa untuk memperoleh beasiswa. Kata kunci : pengabdian; workshop; strategi; beasiswa; study AbstractThis online workshop aimed to enhance participant understanding and readiness to secure scholarships for further studies. Held on May 18, 2024, via Zoom, the workshop was attended by 30 participant from economically disadvantaged backgrounds. The workshop was conducted in three main stages: preparation, implementation, and evaluation and monitoring. During the preparation stage, the organizers collaborated with teachers, lecturers, and university representatives to develop relevant materials and ensure all technical needs were met. The implementation stage included interactive sessions for material presentation, Q&A, and sharing experiences, providing participants with practical strategies and motivation. Evaluation through surveys and interviews revealed that 85% of participants felt more prepared and confident in navigating the scholarship application process. However, technical issues such as internet connectivity problems and limited time for in-depth discussion posed challenges. To address these issues, it is recommended that additional materials be made available for independent access by participants and that ongoing workshops be considered. Overall, the workshop had a significant positive impact, particularly in increasing students' access to information and preparedness to obtain scholarships. Keywords: devotion; workshop; strategy; scholarship; study
Co-Authors Anggraini, Leriza Desitama Dwi Wardani Endah Dewi Purnamasari Harsi Romli Lidiya Paramita Lily Syafitri Meilin Veronica Muhammad Hamdan Sayadi Prima Darma Putra R Mohammad Rum Hendarmin Rahmad Chandra Renny Aziatul Febrianti Reny Aziatul Febriani Reny Aziatul Pebriani Reny Azziatul Febrianti Rianita Ridhatul Rafiqah RM. Rum Hendarmin Roswaty Roswaty Rum Hendarmin Rusmianita Rusmianita Septi Oktarina Shella Nabila Silvia Mulianingsih Tien Yusnaini Wadud, Muhammad