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All Journal RJABM (Research Journal of Accounting and Business Management) Penentuan harga obligasi dan teori tingkat bunga EAJ (ECONOMICS AND ACCOUNTING JOURNAL) EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Journal of Research in Business, Economics, and Education DEDIKASI PKM Rudence: Rural Development for Economic Resilience Jurnal Abdi Masyarakat Humanis

Rudi Sanjaya

Universitas Pamulang

Author-ID : 2525331

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelatihan Perhitungan Pajak Pph Pasal 21, Pasal 23, dan Pph Pasal 4 Ayat 2 Kepada Kepala Sekolah, Bendahara, Administrasi Smp Kota Tangerang Selatan Gugus 02 Lativa Lativa; Rudi Sanjaya; Syarifah Ida Farida; Fikron Al Choir; Didi Sunardi
DEDIKASI PKM Vol 1, No 1 (2020): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v1i1.6059

Tujuan pelaksanaan dari kegiatan PKM ini adalah memaksimalkan kinerja Kepala Sekolah, Bendahara, Administrasi SMP Kota Tangerang Selatan Gugus 02. Fokusnya yaitu pada bendahara sekolah yang bertugas menangani penggunaan dana BOS. Bendahara BOS mempunyai kewajiban perpajakan yang agak berbeda daripada Bendahara Pemerintah pada umumnya. Prosedur perhitungan PPh Pasal 21 atas gaji pegawai diperoleh dari menghitung seluruh penghasilan bruto sebulan yang meliputi gaji pokok dan tunjangan, kemudian di kurangi dengan potongan yang ada, kemudian dihitung penghasilan netto setahun. Objek penelitian PKM yaitu Kepala Sekolah, Bendahara, Administrasi SMP Kota Tangerang Selatan Gugus 02. Masalah yang diambil berasal dari kurang pengetahuan dan pahamnya kepala sekolah, bendahara terkait permasalahan pajak dalam penggunaan dana BOS (Bantuan Operasional Sekolah). Program pelatihan yang akan diberikan oleh narasumber yang ahli di bidang Pajak diharapkan mampu memberikan pengetahuan terkait perhitungan pajak PPh Pasal 21, Pasal 23, dan PPh Pasal 4 Ayat 2 kepada Kepala Sekolah, Bendahara, Administrasi SMP Kota Tangerang Selatan Gugus 02.

Pengaruh Faktor Fundamental Terhadap Dividend Payout Ratio Serta Dampaknya Terhadap Price Earning Ratio Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Malaysia Rudi Sanjaya
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 5, No 1 (2021): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Penelitian ini bertujuan untuk mengetahui pengaruh EPS, CR dan DER terhadap Dividend Payout Ratio dan pengaruhnya terhadap Price Earning Ratio perusahaan perkebunan kelapa sawit periode 2009-2016. Penelitian dilakukan dengan menggunakan metode statistik deskriptif dan metode regresi data panel. Pengambilan data dilakukan secara purposive sampling dengan jumlah sampel 88 sampel. Data penelitian merupakan data sekunder yang diperoleh dari www.bursamalaysia.com. Pengujian hipotesis penelitian menggunakan model fixed effect dengan tool aplikasi eviews versi 9. Hasil penelitian menunjukkan bahwa pertumbuhan EPS, CR dan DER, Dividend Payout Ratio dan Price Earning Ratio pada perusahaan perkebunan kelapa sawit di Malaysia dari tahun 2009-2016 rata-rata mengalami fluktuasi setiap tahunnya. Secara parsial variabel EPS tidak berpengaruh dan signifikan terhadap variabel Dividend Payout Ratio. Secara parsial variabel CR berpengaruh signifikan terhadap variabel Dividend Payout Ratio. Secara parsial variabel DER tidak berpengaruh dan signifikan terhadap variabel Dividend Payout Ratio. Secara simultan dan bersama-sama variabel EPS, CR, dan DER berpengaruh signifikan terhadap Dividend Payout Ratio. Secara parsial variabel Dividend Payout Ratio tidak berpengaruh signifikan terhadap Price Earning Ratio.

The Impact of Source and Use of Funds on Liquidity at PT. Mustika Ratu Tbk Rudi Sanjaya
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 3, No 2 (2020): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

The purpose of this research is to know the source and use of funds at PT. Mustika Ratu, to find out Liquidity of PT. Mustika Ratu Tbk and to know the influence of sources and the use of funds to liquidity at PT. Mustika Ratu Tbk.Research methods used is a quantitative descriptive that is doing discussion of the problems faced to the company's performance of financial aspects. the analytical data used are data that is data are numeric. Samples used in this study i.e. balance sheet, Profit and loss report on PT. Mustika Ratu Tbk Year 2010 to with 2013. The qualitative data i.e. data not stated in the form of numbers, like a brief history of PT. Mustika Ratu Tbk and business field of PT. Mustika Ratu Tbk. Determining whether a relationship is between the source and the use of funds at PT. Mustika Ratu Tbk with liquidity used method of regression equation analysis, coefficient of determination and test of significance.Result of source influence and use of funds with liquidity the presence of strong relationships and between the source and the use of funds and liquidity means having a relationship has a direct relationship. The magnitude of the source relationship the use of funds with liquidity 92.16% which means that the source and the use of funds affects the Sufficient liquidity. While the rest which is 7.84% influenced by factors other causes. In this case the source and use of funds (92.16%) describe that PT. Mustika Ratu Tbk has a fairly good relationship in the improve the company's financial performance. Other factors (7.84%). Based on test hypothesis, it is known that based on results calculation of the research T count Smaller than t table 3.42 < 6.31 then Ho accepted and Ha is rejected meaning that hypotheses the source and use of funds not have a convincing relationship (not significant) with liquidity.

THE INFLUENCE OF RATIO ANALYSIS TO THE DIVIDEND PAYOUT RATIO AND ITS IMPACT ON THE VALUE OF THE COMPANY LISTED ON THE MALAYSIA STOCK EXCHANGE Rudi Sanjaya
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

ABSTRACTFundamental factor has powerful influences to the dividend policy that indicated by the Dividend Payout Ratio (DPR), because of it shows the companies financial performance. The aim of this research is to determine the influence of fundamental factor that are consisting of Earning Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER) to the Dividend Payout Ratio (DPR) and its impact on corporate value is proxyed by Price Earning Ratio (PER) the oil palm plantation.This research was conducted using secondary data that obtained from www.bursamalaysia.com period 2009-2016. The analysis method used is descriptive statistics method and panel data regression method. The sample of this research was extracted with purposive sampling. The 88 corporate annual reports was analyzed as sampels. Testing hypothesis research using model fixed effect with eviews app tool 9 version.This results indicate that growth EPS, CR, DER, DPR and firm value in oil palm plantation companies in Malaysia Exchanges from 2009-2016 period on average fluctuate every year. Partially variable Earning Per Share (EPS) doesn’t have a significant effect on the variable Dividend Payout Ratio (DPR). Partially the variable Current Ratio (CR) has a significant effect on the variable Dividend Payout Ratio (DPR). Partially variable Debt to Equity Ratio (DER) doesn’t have significant effect on the variable Dividend Payout Ratio (DPR). Simultaneously and together the variable Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant on the variable Dividend Payout Ratio (DPR). Partially variable Dividend Payout Ratio (DPR) has no significant effect on firm value variable (proxy with (PER) Price Earning Ratio).

PENERAPAN PATH ANALYSIS MODEL MEDIASI TERHADAP FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR MAHASISWA KRIDA PUJI RAHAYU; RUDI SANJAYA
Eduka : Jurnal Pendidikan, Hukum, dan Bisnis Vol 5, No 2 (2020): Eduka : Jurnal Pendidikan, Hukum, dan Bisnis
Publisher : Faculty of training and education, Pamulang university

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eduka.v5i2.8174

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi motivasi belajar diantaranya gaya mengajar dosen, minat belajar mahasiswa, dan metode mengajar dosen terhadap prestasi belajar mahasiswa melalui motivasi siswa. Jenis penelitian yang diterapkan adalah deskriptif kuantitatif. Responden yang diambil merupakan mahasiswa semester genap Tahun Ajaran 2019/2020 yang telah mengikuti perkuliahan Matematika Ekonomi II pada program studi S1 Manajemen dengan jumlah responden 100 orang. Teknik pengambilan sampel menggunakan teknik Purposive Sampling Nonprobability menggunakan rumus slovin dengan ketelitian 10%. Teknik Analisis data menggunakan 2 uji yaitu analisis regresi berganda dan path analysis model mediasi. Hasil penelitian menunjukkan jika H1, H2, H3, H4, H5, H6, H7 diterima dan H8, H9, H10 ditolak. Kesimpulannya variasi gaya mengajar dosen berpengaruh positif terhadap motivasi belajar mahasiswa. minat belajar mahasiswa berpengaruh positif terhadap motivasi belajar mahasiswa, variasi metode mengajar dosen berpengaruh positif terhadap motivasi belajar mahasiswa, ada signifikansi positif dari variasi gaya mengajar dosen, minat belajar mahasiswa, dan variasi metode mengajar dosen terhadap prestasi belajar mahasiswa, Motivasi belajar memiliki signifikansi positif terhadap prestasi belajar mahasiswa, tidak ada pengaruh tidak langsung antara gaya mengajar dosen terhadap prestasi belajar mahasiswa, tidak ada pengaruh tidak langsung antara minat belajar mahasiswa terhadap prestasi belajar mahasiswa melalui motivasi mahasiswa, dan tidak ada pengaruh tidak langsung antara metode mengajar dosen terhadap prestasi belajar mahasiswa melalui motivasi mahasiswa.Kata kunci: Motivasi; Path Analysis; Prestasi Belajar

PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Krida Puji Rahayu; Rudi Sanjaya
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.

Pengaruh Pengendalian Internal, Penerapan Standar Akuntansi Keuangan (SAK), Dan Bukti-Bukti (Kecukupan dan Kelayakan) Audit Terhadap Opini Laporan Keuangan Wajar Tanpa Pengecualian â€œStudi Penelitian Di Kantor Akuntan Publik Di Jakarta Selatan Rudi Sanjaya; Krida Puji Rahayu, Lativa
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study was to determine the effect of internal control, the application of financial accounting standards (SAK), and audit evidence (adequacy and feasibility), either simultaneously or partially. The population used in this study are auditors who work at the Public Accounting Firm (KAP) located in South Jakarta. The sampling technique in this study used the purposive sampling method. This study uses primary data in the form of a questionnaire distributed at the public accounting firm in South Jakarta. Hypothesis testing in this study using multiple linear regression. The results show that the magnitude of the coefficient of determination is 0.535 or internal control, the application of financial accounting standards (SAK) and audit evidence (adequacy and feasibility) can explain the unqualified opinion on financial statements by 53.5%, while the rest (100%- 53.5% = 46.5%) is explained by other variables that are not used in the study such as limitations on audit scope, accounting systems and procedures, client survival factors, and company integrity, and the results of the hypothesis show that internal control, application of accounting standards Financial Statements (SAK), and audit evidence (Sufficiency and Eligibility) have a significant effect simultaneously or partially on the unqualified opinion on the financial statements.

The Influence of Fundamental Factors and Macroeconomics Against Dividend Payout Ratio and Company Value in LQ45 Non-Banking Registered Companies on the Indonesia Stock Exchange Rudi Sanjaya; Krida Puji Rahayu
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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

This research aims to test and analyze the influence of Fundamental Factors and on Dividend Payout Ratio (DPR) and its impact on the company's value in the Company LQ-45 period 2014-2017. The data used is secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). A research sample of 19 companies that met the specified criteria. The data analysis method uses linear regression analysis and path analysis. The results of the data analysis show that ROE affects the Dividend Payout Ratio. DER, NPM, and Inflation have no effect on dividend payout ratios. ROE, NPM, and Inflation have no effect on the Company's Value. Debt to Equity Ratio Dividend Payout Ratio affects the Value of the Company. There is no indirect influence between ROE, DER, NPM, and Inflation on the Company's Value.

Pelatihan Virtual Manajemen Strategi Pembelajaran Bagi Tenaga Pendidik di Masa Pandemi Covid-19 Krida Puji Rahayu; Rudi Sanjaya; Lativa Lativa; Nurmono Nurmono; Muhamad Restu Wijaya
Jurnal Abdi Masyarakat Humanis Vol 2, No 2 (2021): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jamh.v2i2.8825

PKM between the ranks of teachers and the principal of SMPN 12 Kota Tangerang Selatan with lecturers at Pamulang University is well established. On the basis of regulations from the Central government and the Banten local government due to the Covid-19 Pandemic, all schools including SMPN 12 Kota Tangerang Selatan implemented online learning during the pandemic. Schools dismiss students as a form of emergency decision to prevent the spread of the virus. Many families in Indonesia still do not understand how to do School From Home (SFH). On the other hand, school is a medium of interaction between students and teachers to improve intelligence, skills and affection between them. However, it had to stop functioning because of the pandemic. Based on the findings of this case, the problem arises how teachers are able to demonstrate the ability to utilize technological media and be able to present planned and effective learning within limited time. How the teacher is able to unite the perceptions and concentrations of students who are far apart. Also how teachers are able to convey messages to students to be strong children considering the conditions where society is being tested physically and mentally due to the spread of Covid-19 which has an impact on student learning. Thus, a solution emerged by implementing strategic management for educators in teaching their students during this pandemic. Keywords: Teacher ability, online learning, Covid-19 impact

Bantuan Sosial Bagi Warga Terdampak Covid-19 Kampung Parigi RW 005 Agustina Mogi; Krida Puji Rahayu; Rudi Sanjaya; Nurmono Nurmono; Sulistiyani Sulistiyani
Jurnal Abdi Masyarakat Humanis Vol 2, No 1 (2020): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jamh.v2i1.6462

Pengabdian Kepada Masyarakat kami melakukan kerjasama dengan Bapak Abdul Khoir selaku Ketua RW 005, Pondok Aren. Berdasarkan peraturan pemerintah Pusat dan Pemerintah Daerah Banten dikarenakan adanya Pandemi Covid-19 warga dilarang keluar rumah. Hal ini dilakukan untuk mencegah penyebaran Covid-19 di daerah sekitarnya. Banten merupakan provinsi dengan kasus pandemic yang kian hari makin meningkat, sehingga dikeluarkannya Peraturan Daerah mengenai Pembatasan Sosial Berskala Besar (PSBB). Berdasarkan temuan kasus inilah, kekhawatiran di tengah masyarakat khususnya RW 005 Pondok Aren semakin meningkat. Banyak dari warganya yang kewalahan untuk memenuhi kebutuhan keluarganya dikarenakan menipisnya persediaan makanan dan tidak adanya pemasukan yang biasa mereka peroleh saat bekerja. Sebagian besar warga bekerja sebagai buruh harian, akibat PSBB ini tentunya mereka tidak dapat bekerja dan tidak memperoleh penghasilan. Keywords: Bantuan Sosial, Dampak Covid-19.

Co-Authors Agustina Mogi Didi Sunardi Fikron Al Choir Krida Puji Rahayu Krida Puji Rahayu, Lativa Lativa Lativa Lativa Lativa Lativa Muhamad Restu Wijaya Nurmono Nurmono Sulistiyani Sulistiyani Sulistiyani Sutiman Sutiman Syarifah Ida Farida

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