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All Journal Jurnal Kajian Manajemen Bisnis Jurnal Optimasi Sistem Industri JBTI : Jurnal Bisnis : Teori dan Implementasi IMAGE Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Journal of Management and Business Review Management Analysis Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Hilirisasi IPTEKS (JHI) Jurnal Manajemen dan Bisnis Menara Ilmu Procuratio : Jurnal Ilmiah Manajemen Jurnal Ilmiah Poli Bisnis Jurnal Mantik JURNAL MANAJEMEN Jurnal Inovasi Pendidikan Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta Enrichment : Journal of Management BASKARA: Journal of Business and Entrepreneurship Cakrawala Repositori Imwi Jurnal Ekonomi Jurnal Ipteks Terapan : research of applied science and education Jurnal Impresi Indonesia Jurnal Ekonomika Dan Bisnis Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Accounting and Finance Management (JAFM) Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal of Applied Business and Technology Ranah Research : Journal of Multidisciplinary Research and Development Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Journal of Livestock and Animal Health (JLAH) Business and Investment Review Jurnal Informatika Ekonomi Bisnis Economica: Journal of Economic and Economic Education Riwayat: Educational Journal of History and Humanities Adpebi Science Series Riset Akuntansi dan Keuangan Indonesia
Rida Rahim
Fakultas Ekonomi Dan Bisnis Universitas Andalas – Padang
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Pengaruh Mekanisme tata kelola perusahaan dan political connection terhadap financial distress Peni Anggriani; Rida Rahim
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 6, No 1 (2021): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v6i1.647

Abstract

Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengambilan sampel dilakukan dengan purposive sampling sehingga diperoleh sampel sebanyak 42 perusahaan. Mengggunakan analisis regresi data panel dengan bantuan eviews. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh tidak signifikan dan bernilai negatif terhadap financial distresss, kepemilikan manajerial berpengaruh signifikan dan bernilai positif terhadap financial distress, kepemilikan pemerintah berpengaruh signifikan dan bernilai positif terhadap financial distress, komisaris independen berpengaruh tidak signifikan dan bernilai negatif terhadap financial distress, political connection berpengaruh signifikan dan bernilai positif terhadap financial distress, dan variabel kontrol gender diversity dan board size berpengaruh signifikan bernilai negatif terhadap financial distress. Kepemilikan institusional, kepemilikan manajerial, kepemilikan pemerintah, komisaris independen, political connection serta gender diversity, board size secara simultan berpengaruh terhadap financial distress.
THE ANALYSIS OF INVENTORY VALUE ON MARKET VALUE BY PROFIT LOSS COMPONENT AS INTERVENING VARIABLE Nova Begawati; Rida Rahim
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.202

Abstract

The aim of this research is to provide an empirical effect of inventory value on the market value of income, the cost of products sold and profit as intervening variables. Both firms belonging to manufacturing companies (food and beverage sub-sectors) in the period 2014-2018 on the stock exchange are the focus of this study. Indonesian Securities comprises 14 firms. The tool used is path was analysis using SPSS. The findings show that profits and expense of products sold do not have an indirect impact on the relationship between inventory value and market value as an intervening variable, while profit has an indirect effect on the relationship between inventory value and market value as an intervening variable.
Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu Eka Rosalina; Rida Rahim; Tafdil Husni; Fany Alfarisi
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3008

Abstract

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL MEDIASI Agung Agung; Rida Rahim; Mohamad Fanny Alfarisi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.52-57

Abstract

Tujuan penelitian adalah untuk memperoleh rumusan hasil penelitian melalui proses mencari, menemukan, mengembangkan dan menguji pengetahuan. Selain itu, penelitian digunakan untuk memecahkan atau memecahkan masalah yang ada. Dalam penelitian ini, untuk menguji pengaruh ukuran dewan komisaris, komisaris independen dan kepemilikan institusional terhadap nilai perusahaan, dan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap hubungan antara nilai perusahaan real estate dan real estate pada variabel ukuran dewan perantara, komisaris independen dan kepemilikan institusional. Perusahaan real estate Indonesia di bursa efek. Alat analisis yang digunakan dalam penelitian ini adalah Statistical Products and Services Solutions (SPSS) versi 25. Hasil penelitian menunjukkan bahwa ukuran dewan direksi dan kepemilikan organisasi berpengaruh signifikan terhadap pengungkapan nilai perusahaan dan tanggung jawab sosial perusahaan, sedangkan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan nilai perusahaan dan tanggung jawab sosial perusahaan. perusahaan. Pengungkapan nilai dan tanggung jawab sosial perusahaan. Selain itu, pengungkapan tanggung jawab sosial perusahaan berpengaruh signifikan terhadap nilai perusahaan. Selain itu, peran pengungkapan tanggung jawab sosial perusahaan secara langsung memediasi hubungan antara ukuran dewan direksi, komisaris independen, dan kepemilikan institusional Tobin Q (Corporate Value).
FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA INITIAL PUBLIC OFFERING (IPO) Tiara Morina; Rida Rahim
Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 APRIL 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i2.1891

Abstract

This study was conducted to determine the factors that influence the initial return on the initial public offering of non-financial companies for the period of 2016 to 2018. The variables in this research are return on assets, debt to equity ratio, earnings per share, company size, appointed underwriter, and auditor reputation, and initial returns. The sampling technique is purposive sampling and we get 86 companies. The data analysis technique is multiple regression, where the results obtained are return of assets and auditor’s reputation is insignificant and positive of initial returns, debt to equity ratio and company size is insignificant and negative. Earnings per share variable and the influence of underwriters have a significant and positive effect. Keywords: initial return, return on assets, debt to capital ratio, earnings per share, company size, reputation underwriter, and auditor's reputation
Sengketa Pajak dalam Perspektif Wajib Pajak (Studi Kasus Restitusi Pajak ADHI-IBG, KSO) Wellia Novita; Rida Rahim; Fajri Adrianto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.950

Abstract

Tax disputes are not as scary as most people imagine. Tax disputes are also not something that should be feared by taxpayers or other tax actors. This paper explains how a tax dispute is manifested as a difference of opinion. Differences of opinion in terms of interpreting or interpreting a tax provision and regulation. Differences in how to apply tax regulations to real business conditions occur. This tax dispute also occurred in ADHI-IBG, KSO. This research is a qualitative descriptive research. The data used in this study are SPHP data and response letters from taxpayers. From the analysis conducted, the researcher grouped the differences in views due to differences in understanding related to the enforcement of tax rules and differences in understanding of the accounting system used by companies and financial documents that became the elements that caused tax disputes to occur. This dispute has become more and more protracted and lengthy due to the inappropriate behavior of the tax examiner. The behavior raised by the tax auditor is that the tax auditor does not accept the arguments against the financial system used by the taxpayer and the rules in tax audit. The attitude of abuse of power possessed by the examiner also makes the examiner ignore and re-examine the explanation given by the taxpayer. The attitude that is also raised by the tax examiner is to refute the explanation of the taxpayer using mere assumptions, without clear data. In this condition, the taxpayer only fights for justice in the midst of the examiner's behavior that abuses power. A long process in fighting for justice must be passed. It is not a matter of material being accepted, but this is done so that similar incidents do not happen again in the future.
Pengaruh Arus Kas, Profitabilitas Dan Leverage Terhadap Financial Distress Saat Masa Pandemi Pada Perusahaan Manufaktur Terdaftar Di BEI Aminar Sutra Dewi; Fajri Arianto; Rida Rahim; Jefri Winanda
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.968

Abstract

Financial distress is a condition where a company experiences problems with their finances so that the company is threatened with bankruptcy. This study aims to determine and analyze the effect of cash flow, profitability and leverage variables partially on financial distress, as well as to determine which variable has most dominant influence on financial distress in manufacturing companies. The data processed is secondary data from the annual report of 30 manufacturing companies listed on the IDX in 2016-2021 which were taken through purposive sampling. The method use in this research is panel data regression analysis method using Eviews version 10. The result of this study indicate that : cash flow has a negative effect on financial distress, profitability and leverage have a significant effect on financial distress. Keywords: Financial distress, cash flow, Profitability, leverage
FEMALE ENTREPRENEUR’S CHARACTERISTIC, FINANCIAL LITERACY AND RELIGIOSITY ON FUNDING DECISIONS Rida Rahim; Amanda Reskillah; Nasfi Nasfi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.406 KB) | DOI: 10.22216/jit.v14i4.5

Abstract

This study aims to examine the effect of entrepreneur characteristics, financial literacy, and religiosity on the decisions about female entrepreneurship funding in the creative industries in West Sumatra. It used the non-probability sampling techniques with the purposive sampling criteria, involving 130 female entrepreneurs as respondents. The study found that there was an influence of age, income, and personal financial literacy variables on the decision of female entrepreneurship funding in the creative industries in the province. This research is beneficial for women running businesses in creative industries in West Sumatra with the handicraft and fashion industries benefiting the most as the results of this study can be used as additional information in selecting the optimal sources for business financing
MSME Busines Performance: The Role of Competitive Advantage, Supply Chain Management Practices and Innovation Muthia Roza Linda; Rida Rahim; Suhery Suhery; Thesa Alif Ravelby; Riza Yonita
BASKARA : Journal of Business and Entrepreneurship Vol 5, No 1 (2022): Baskara: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.5.1.31-46

Abstract

Good business performance for every business actor is a major concern to ensure the competitiveness and sustainability of the company. To be able to achieve satisfactory business performance, MSMEs must be able to carry out various strategies such as creating competitive advantage, implementing SCM Practices, and innovate. This study was conducted to see how MSME supply chain management practices, competitive advantage, and innovation affect the Business Performance of Snack MSMEs in Padang City. The population of this research is snack food SMEs assisted by the Department of Trade, Cooperatives, and SMEs of Padang City, with a total sample of 130 SMEs. Research data were collected using a questionnaire. The data that has been collected was analyzed using a multiple regression analysis approach with SPSS ver software. 24. The results show that (1) competitive advantage has a significant effect on business performance, (2) SCM Practicessignificant effect on business performance, and (3) innovation has no significant effect on business performance. In Padang City snack SMEs, competitive advantage, SCM Practices and innovation have an influence of 87.7% on MSME business performance.
Pengaruh mekanisme Corporate Governance, Profitability, dan Firm Size terhadap pengungkapan Corporate Social Responsibility Shelby Edinov; Rida Rahim; Masyhuri Hamidi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1091

Abstract

In this study was conducted to determine the effect of corporate governance mechanisms, profitability and firm size on the disclosure of corporate social responsibility (CSR) of Indonesian Stock Exchange companies for the 2018-2020 period. The independent variables in this study include the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size as well as growth control variables, debt equity ratio and current assets. Meanwhile, the disclosure of CSR is used as the dependent variable. The sampling technique was carried out by purposive sampling so that 36 companies were used as research samples. The data analysis technique used in this study is panel data regression analysis, where the results obtained by each variable on CSR disclosure are as follows; the audit committee has a positive and insignificant effect, the independent board of commissioners has a positive and insignificant effect, foreign ownership has a negative and insignificant effect, public ownership has a positive and insignificant effect, ROA has a negative and insignificant effect, ROE has a positive and insignificant effect, and firm size positive and significant effect. The results of the simultaneous test conducted show that the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size have no effect on CSR disclosure.CSR disclosure
Co-Authors 3Mareta Kemala Sari Abdul Aziz Abel Tasman Ade Gunawan, Beni Aditya Alqamal Alianta Adiya, M. Hasmil Adrianto, Fajri Agung Agung Ahmad Wira, Ahmad Alfajri, Doni Alfarisi, M. Fany Alfarisi, Mohamad Fany Alfarisy, Mohamad Fany Alizar Hasan Almaidah Ana Oktavia Besri Alvia Fauzani Amanda Reskillah Anjelia Putri Aprayuda, Riyadi Ardiany, Yuli Besri, Almaidah Ana Oktavia Budi Rahmadya Ciseta Yoda, Tilawatil D, RIZKI FADHEL Dehan Ocdi Milando Dery Berlian M Desyetti Devi Anggraini Dewi, Aminar Sutra Dinda, Rahma Donard Games Doni Alfajri Dwiana Sari, Novita Eka Rosalina Elvira Luthan ERI BESRA, ERI Fahmy, Rahmi Faizah Maya Husna Fajri Adrianto Fajri Arianto Fanessa, Fanessa Fani Elfarisy Fany Alfarisi Fany Alfarisi, M. Fany Alfarisi, Mohamad Fatolosa Hulu Febrina Permata Sari Fitria Sarah Gustina Gustina Habib, Ilham Hadya, Rizka Hafiz Rahman Hakimi, Nurul Hamdini, Maulidan Harits, Muhammad Dzakwan El Hendra Lukito Husna, Faizah Maya Husnul Khatimah Ikhwan Arief Imran Imran Ivo Nila Krisna Jefri Winanda Jeli Nata Liyas Lusiana, Riri M Reza Tawakkal M. FANY ALFARISI M. Fany Alfarisi M. Fany Alfarisi Ma'ruf Ma'ruf Maria Yosefina Meinadia Sekar Kinanti Aswirawan Martalia Widianti Martina Lifati Lofa Masyhuri Hamidi, Masyhuri Megawati Sukarni Putri Meuthia, Meuthia Milando, Dehan Ocdi Miranda Sjofian, Devina Mohamad Fanny Alfarisi Mohamad Fany Alfarisi Mohammad Fany Alfarisi Mohammad Fany Alfarisi Muhammad Jufri Muthia Roza Linda, Muthia Roza Nasfi, Nasfi Nidia Anggreni Das Niki Lukviarman, Niki Nova Begawati Nurhikmah, Suci Nursyafitri, Amelia Oktavia, Maharani Pardhana, Feza Peni Anggriani Prima Fithri Prima Yulianti Putra, Riza Andesca Rahayu, Rita Rahmi, Elfi Ramadhani, Remuni El Ratni Prima Lita Ravelby, Thesa Alif Refalina, Aulia Reswita, Yefri Ria Amelia Ria Anjani Rinda Fithriyana RIYADI APRAYUDA Riza Yonita Rizki Fadhel Roni Andespa RONI ANDESPA, RONI Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saputra, Syailendra Eka Sari, Dellani Mutia Shelby Edinov Silvia Oktari Suchi Gamella Putri Suhery, Suhery Suziana, Suziana Syafira, Tama Aulia Syafrizal Syafrizal Syukri Lukman Syukri Lukman Tafdil Husni Tafdil Husni Tiara Morina Triani, Laura Amelia Umniyah Aszahro Variyetmi Wira Vera Pujani Veri nita Verinita, Verinita Verni Juita Widianti, Martalia Willa Fatika Sari Wiranda, Nadya Ade Yanti Yanti Yayi Suryo Prabandari Yenti Afrida Yola Purnama Sari Yolanda Eriyani Yonnedi, Efa