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All Journal JAM : Jurnal Aplikasi Manajemen MAKSI Jurnal Kajian Akuntansi Kajian Akuntansi Jurnal Akuntansi Kompetif Jurnal Ekonomi Dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Social Science and Humanities (JoSSH) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Bisnis Kompetitif AMMA : Jurnal Pengabdian Masyarakat Finance and Business Management Journal (FBMJ)
Melia Wida Rahmayani
Universitas Majalengka
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Pengaruh Transaksi Hubungan Istimewa, Capital Intensity Dan Inventory Intensity Terhadap Effective Tax Rate Ginanjar, Yogi; Rahmayani, Melia Wida; Sandra Dewi, Carolyne Paramitha
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8635

Abstract

Tarif Pajak Efektif (Effective Tax Rate) mempunyai tujuan untuk mengetahui seberapa besar persentase perusahaanmembayar pajak sebenarnya terhadap laba komersial yang diperoleh perusahaan. Persentase tarif pajak efektifperusahaan mengalami penurunan cukup besar yang disebabkan akibat terjadinya penurunan tingkat labaperusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Transaksi Hubungan Istimewa, CapitalIntensity, dan Inventory Intensity terhadap Effective Tax Rate pada Perusahaan Manufaktur Sub Sektor Makanandan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2017-2022. Jenis data yang digunakan dalampenelitian ini yaitu data kuantitatif dan sekunder yang bersumber dari laporan keuangan tahunan perusahaan.Metode penelitian yang digunakan adalah analisis deskriptif dan analisis verifikatif. Populasi dalam penelitian iniadalah Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode2017-2022. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah teknik Purposive Samplingsehingga diperoleh sampel sebanyak 10 perusahaan dengan total sampel dalam penelitian ini adalah 60 datasampel. Model analisis terpilih yang digunakan dalam penelitian ini adalah Fixed Effect Model yang dilakukan olehbantuan program komputer Eviews 9. Analisis data dalam penelitian ini menggunakan analisis regresi linierberganda. Hasil penelitian ini menunjukan bahwa Transaksi Hubungan Istimewa tidak berpengaruh terhadapEffective Tax Rate. Capital Intensity berpengaruh terhadap Effective Tax Rate. Inventory Intensity tidak berpengaruhterhadap Effective Tax Rate
The Effect of Financial Appreciation and Audit Knowledge on Interest in Becoming an Auditor Yogi Ginanjar; Melia Wida Rahmayani; Ira Rohiliyah
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.12227

Abstract

This study explores the influence of financial incentives and audit knowledge on accounting students' desire to decide to become auditors. The study involved 126 students from Majalengka University who had completed the audit course. The data collection method utilized a questionnaire along with purposive sampling technique. The results of the analysis revealed that financial incentives and audit skills significantly affected students' desire for the auditor profession. This finding supports expectancy theory, which suggests that financial incentives play a crucial role in one's career choice. In addition, better audit knowledge enhances students' understanding of the roles, responsibilities, and career opportunities in auditing, thus increasing their interest. Overall, this study highlights the importance of financial rewards and audit knowledge in shaping accounting students' interest in becoming auditors. Universities and other relevant stakeholders can gain important insights from the findings of this study as they design ways to increase students' interest in the auditing profession.
Making Decisions About Purchases Based on Varying Consumer Behavior Concerning Product Quality Evaluations Rahmayani, Melia Wida; Hakim, Abdul; Hernita, Nita; Riyadi, Wulan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2953

Abstract

The purpose of this study was to determine how consumer behavior and product quality influence purchasing decisions. The subject of this research is UD Putra TS Majalengka West Java, which is a company engaged in fashion in Majalengka. The analysis technique uses a bootstrapping resampling process to determine the hypothesis using SEM-PLS using a second-order approach. The results of this study indicate that consumer behavior and product quality are the two most important factors in influencing consumer choice.  Customer behavior significantly influences the final purchase decision, with cultural influences being the most influential force. Culture includes values, norms, beliefs, and practices that influence individuals and groups. Factors such as product preferences, communication styles, decision-making processes, and customer expectations influence customer behavior. To maintain profitability and market share, manufacturers must consider factors such as product quality, features, and price. Belief in product excellence increases the likelihood of purchase and can increase sales volume by maintaining quality and innovating. Measuring consumer behavior, product quality, and purchasing decisions is expected to use different indicators to be able to compare research results.
The Effect of Company Size and Macro Economy on Financial Distress Mahiri, Eli Achmad; Rahmayani, Melia Wida; Lestari, Ayu Gumilang
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2441

Abstract

The goal of this research is to identify the factors that lead to financial difficulties for businesses in the transportation sector. Many separate theoretical investigations and empirical studies on the causes of financial distress were pooled together to form the basis for this inquiry. This research strategy takes a causal associational tack. Purposive sampling was used to select 16 transportation-related companies trading on the Indonesia Stock Exchange during the study's time period (2019-2021). Logistic regression using SPSS 25 is the method used for analysis. Financial difficulty was found to be related solely to the size of the company. Meanwhile, inflation and currency rates, both macroeconomic variables, have little effects on financial distress. In order for it to serve as a cohesive role model, we suggest that future research on financial distress through firm size, which is a component of financial and macroeconomic ratios, be prioritized. Most of the previous research only used the variable financial ratios as a whole and no one has detailed them yet. However, the focus of the significance of our research is on the comprehensive and overall description of these aspects as well as the details of the drivers of financial distress.
PENGARUH KEPEMILIKAN MANAJERIAL DANL OPINION LSHOPPING TERHADAP ASUMSI GOINGL CONCERN Ginanjar, Yogi; Rahmayani, Melia Wida; Nurmalasari, Risma
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i3.11551

Abstract

Akibat munculnya Covid-19 menyebabkan beberapa perusahaan maskapai mengalami kerugian secaraterus menerus karena pembatasan perjalanan, sehingga perusahaanl mengalami lpenurunanpendapatan dalalm beberapa periode ylang mengakibatkan kelangsungan hidup perusahaan tersebutterancam. Penelitialn lini bertujuan untluk mengetahui pelngaruh Kepemiliklan Manajerial dlan OpinionShopping tlerhadap Asumsi Goinlg Colncern. Metodle penelitian ylang digunlakan dalam penelitianl iniadalahl kuantitatif dengan analisis dekriptif danl veriflikatif. Popullasi dalam plenelitian inil aldalahPerusahaan Transportasi danl Logistik yanlg terdlaftar di Bursla Efek Inldonesia lPeriode 2018-2022.Teknikl pengamlbilan sampel menlggunakan nonprobability sampling dengan metodle purplosivesamplingl dan menglhasilkan 10 Peruslahaan Transportasi dan Logistik dengan periodle pengamatanselalma 5 tlahun, sehingga data lyang dipelroleh berjumlah 50. Model estimasi terpilih yang digunakandalam penelitilan ini ladalah random effect. Telknik analisis data lyang digunakanl adalah analisis lregresilogisltik dlengan bantuan software Eviews 13. Ujli hipotesisl dalam lpenelitian inli menggunakan uji z-Statistic (uji parsial). Berdasarkan hasill penelitianl menunjukkan blahwa secara plarsial KepelmilikanManajelrial blerpengaruh lterhadap Asumsi Goilng Concern danl Opinion Shoplping berpengarulhterhadapl Asumsi Goingl lConcern.
Fostering Work Readiness in Gen Z through Quintuple Helix, 4P's Creativity Daud, Ilzar; Rahmayani, Melia Wida; Nugraha, Syahrul; Suryathi, Wayan; Hidayat, Danny
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.17

Abstract

This study aims to explore gender differences in creativity exploration and work readiness among Generation Z employees in the workplace. It integrates the Quintuple Helix model with the 4P's creativity model to comprehensively understand how gender dynamics influence individuals' creative potential and readiness to thrive professionally. The study employed a quantitative approach, distributing questionnaires to 501 students with entrepreneurial experience. Path analysis with Partial Least Square (PLS) was used to analyze the data, including factors like factor loading, construct reliability, Average Variance Extracted (AVE), and discriminant validity. Structural equation modelling assessed direct, indirect, and overall effects. The results indicate that integrating the Quintuple Helix and 4P's creativity models positively impacts creativity exploration and work readiness. Gender dynamics influence individuals' self-perceptions, participation in creative processes, creative outcomes, and access to opportunities. Addressing gender biases and promoting inclusivity in skill development, collaborative processes, product design, leadership, and supportive policies can enhance work readiness for individuals of all genders. The study suggests that organizations and policymakers should proactively challenge gender stereotypes and biases, foster an inclusive culture, provide equal skill development opportunities, promote collaboration, challenge product biases, encourage gender diversity in leadership, and implement supportive policies. These actions can create a more equitable and innovative work environment that harnesses the full creative potential of the workforce and enhances overall work readiness.
PERAN PELAYANAN PURNA JUAL UNTUK MEMPERTAHANKAN PELANGGAN DI ERA DIGITAL Mahiri, Eli Ahmad; Kurnadi, Engkun; Rahmayani, Melia Wida
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 2 (2025): Strategi, Inovasi, dan Kinerja Bisnis di Era Digital dan Globalisasi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i2.2235

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis peran pelayanan purna jual dalam mempertahankan loyalitas pelanggan di era digital. Dengan kemajuan teknologi informasi, perilaku konsumen mengalami pergeseran signifikan, menuntut perusahaan untuk memberikan layanan purna jual yang cepat, mudah diakses, dan terintegrasi secara digital. Menggunakan pendekatan deskriptif kuantitatif melalui survei terhadap 300 responden pengguna layanan purna jual digital, penelitian ini menemukan bahwa kecepatan respons, kemudahan akses, dan kualitas dukungan teknis berpengaruh signifikan terhadap kepuasan dan loyalitas pelanggan. Selain itu, penggunaan teknologi digital seperti aplikasi mobile, chatbot, dan media sosial memperkuat efektivitas pelayanan. Hasil uji statistik menunjukkan bahwa pelayanan purna jual memiliki pengaruh positif terhadap loyalitas pelanggan, dengan kepuasan sebagai variabel mediasi yang penting. Penelitian ini menegaskan pentingnya integrasi teknologi digital dan personalisasi layanan dalam strategi pelayanan purna jual perusahaan. Kata kunci: pelayanan purna jual, loyalitas pelanggan, kepuasan, era digital, teknologi digital
Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia Ginanjar, Yogi; Rahmayani, Melia Wida; Riyadi, Wulan
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2628

Abstract

AbstractThis study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method used is an explanatory method with survey techniques. The sample in this study were 255 company data by determining the sample using a purposive sampling technique. Data collection techniques is to use study literature and documentation. The data analysis tool used is the determination of panel data estimation methods, the classic assumption test, regression analysis, hypothesis testing and the coefficient of determination using the SPSS application. The results shows that leverage influences audit delay with the direction of a positive relationship. Operating profit / loss has an effect on audit delay with a negative relationship. The size of the company does not affect the audit delay with the direction of a positive relationship and the complexity of the company's operations does not affect the audit delay with the direction of the negative relationship. Simultaneously, leverage, operating profit / loss, company size and complexity of company operations affect audit delay with a contribution of 4.7%.Keywords: Leverage, Operating Profit / Loss, Company Size, Complexity of Company Operations and Audit Delay. Abstrak Tujuan kajian ini untuk mengetahui bukti empiris tentang pengaruh leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu metode eksplanatori dengan teknik survey. Sampel kajian ini sebanyak 255 data perusahaan dengan penentuan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yaitu dengan menggunakan study literature dan dokumentasi. Alat analisis data yang digunakan yaitu penentuan metode estimasi data panel, uji asumsi klasik, analisis regresi, uji hipotesis dan uji koefisien determinasi menggunakan aplikasi SPSS. Hasil kajian menunjukkan bahwa leverage berpengaruh terhadap audit delay dengan arah hubungan positif. Laba/rugi operasi berpengaruh terhadap audit delay dengan arah hubungan negatif. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan positif dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan negatif. Secara simultan bahwa leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan  berpengaruh terhadap audit delay dengan kontribusi sebesar 4,7%.Kata kunci: Leverage, Laba/Rugi Operasi, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Audit Delay.
PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS [Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2020-2022] Melia Wida Rahmayani; Riyadi, Wulan; Ahmad, Eva Fauziah; Hernita, Nita; Dewi, Dea Febrianti
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.6020

Abstract

Analyzing the effect of Working Capital Turnover and Sales Growth on Profitability in Food and Beverages companies operating in the food and beverages sector and listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period is the aim of this research. Working Capital Turnover and Sales Growth are independent variables in this reserch while Profitability is used as the dependent variable. To process the data collected from quantitative research using the panel data regression analisis method, the author used the Eviews 9 application. Secondary data originating from financial reports published in full by the campany and which have been audited were taken by the author using a purposive sampling method via the official BEI website and the official website of the campany the author chose to be the sample. Data collected by the author resulted in a sample of 21 companies over a 3 year period, so that the sample data obtaines was 63 sample data. The test results by the author show that the Working Capital Turnover variable partially has on effect on Profitability, while Sales Growth partially has an effect on Profitability.
PENGARUH BATASAN WAKTU AUDIT DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi pada Auditor Kantor Akuntan Publik di Kota Bandung) Rahmayani, Melia Wida
Jurnal Akuntansi Kompetif Vol. 4 No. 1 (2021): Perkembangan Akuntansi Kontemporer: Integrasi Sektor Publik, Bisnis, dan Keseha
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i1.635

Abstract

Masalah utama dari penelitian ini adalah masih adanya pelanggaran terhadap Standar Profesional Akuntan Publik (SPAP) yang menimbulkan keraguan atas kualitas audit yang dilaporkan oleh auditor. Tujuan penelitian ini adalah untuk mengetahui pengaruh batasan waktu audit dan pengalaman terhadap kualitas audit pada auditor KAP di Bandung. Metode penelitian yang digunakan adalah teknik analisis deskriptif dan verifikatif. Populasi dalam penelitian ini adalah KAP di Kota Bandung. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling dengan kriteria yang telah ditentukan memenuhi kriteria 8 KAP dengan jumlah sampel 31 responden. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis dalam penelitian ini menggunakan uji t dan uji F dengan bantuan SPSS versi 21.0. Hasil penelitian ini menunjukkan bahwa secara parsial batasan waktu audit dan pengalaman berpengaruh signifikan terhadap kualitas audit. Hasil penelitian secara simultan menunjukkan bahwa batas waktu dan pengalaman audit berpengaruh signifikan terhadap kualitas audit.
Co-Authors Abdul Hakim abdul hakim Ahmad, Eva Fauziah Asep Qustolani Ayu Gumilang Lestari Ayub Fahmi Daud, Ilzar DENI ISTIONO Dewi, Dea Febrianti Eli Achmad Mahiri Encu Mulya Syamsul Endah Prihartini Hani Sri Mulyani HERNITA, NITA Hernita, Nita Hidayat, Danny Ira Rohiliyah Kurnadi, Engkun Latief Zaenuddin Nur Mahiri, Eli Achmad Mahiri, Eli Ahmad MOCHAMAD FEBRI SAYIDIL UMAM NITA HERNITA Nugraha, Syahrul Nurmalasari, Risma Pipih Sopiyan R. Neny Kusumadewi Raden Wulan Saparinda RIYADI, WULAN Robi Maulana Sandra Dewi, Carolyne Paramitha Suryathi, Wayan Wulan Riyadi Wulan Riyadi Wulan Riyadi Yogi Ginanajar Yogi Ginanjar