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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 Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Riset Inovasi Jurnal Pemimpin Bisnis Inovatif Economic, Management, Business and Accountancy International Journal (EMBAIJ)
Rudi Sanjaya
Universitas Pamulang
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 PEMBUATAN LAPORAN KEUANGAN KELUARGA BAGI IBU-IBU PKK KELURAHAN PONDOK PUCUNG Lativa; Rudi Sanjaya; Sulistiyani
Rural Development For Economic Resilience (RUDENCE) Vol. 2 No. 2 (2023): Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v2i2.46

Abstract

ABSTRAK Dengan diberikannya pengetahuan dan pelatihan kepada ibu-ibu PKK, yang diwujudkan dalam kegiatan nyata yang telah dilaksanakan di desa Pondok Pucung bermaksud agar para peserta kegiatan dapat memahami mengenai pentingnya penyusunan laporan keuangan. Untuk mencapai maksud dan tujuan tersebut dilakukanlah pelatihan manajemen keuangan keluarga, agar dapat berjalan dengan baik dan terarah maka dalam pelaksanaannya dilakukan dengan beberapa tahapan, dimulai dari tahap perencanaan dan persiapan dilanjutkan dengan tahap pelaksanaan dilengkapi dengan tahap evaluasi akhir dan diakhiri dengan tahap pelaporan. Simulasi pembuatan dan evaluasi laporan keuangan ini dilakukan secara langsung oleh narasumber dan para peserta terlihat antusias dan puas dari hasil kegiatan karena membuka pikiran para peserta. Mengikuti kegiatan program pengabdian masyarakat ini memberikan kesenangan tersendiri bagi kami karena berkaitan dengan isu-isu vital di masa pandemi seperti ini. ABSTRACT By providing knowledge and training to PKK mothers, in the real activities that have been carried out in Pondok Pucung village it is intended that activity participants can understand the importance of preparing financial reports. To achieve these aims and objectives, family financial management training is carried out, so that it can run well and is directed, the implementation is carried out in several stages, starting from the planning and preparation stages, followed by the implementation stage, complemented by the final evaluation stage, and ending with the reporting stage. This simulation of making and evaluating financial reports was carried out directly by the resource persons and the participants seemed enthusiastic and satisfied with the results of the activity because they opened the minds of the participants. Participating in this community service program provides special pleasure for us because it deals with vital issues during a pandemic like this.
PENGARUH GPM, DER DAN EPS TERHADAP HARGA SAHAM PADA PT. ADHI KARYA (PERSEROAN), TBK YANG TERCATAT DI BURSA EFEK INDONESIA Rudi Sanjaya
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.186 KB) | DOI: 10.31293/rjabm.v6i1.6349

Abstract

The purpose of this study was to analyze the effect of Gross Profit Margin, Debt to Equity Ratio and Earning Per Share on stock prices at PT Adhi Karya Tbk period 2013-2020. The data collection method used in this study is secondary data. The type of data used in writing this thesis is quantitative data, namely the financial statements of PT Adhi Karya Tbk period 2013-2020. Financial statement management uses IMB SPSS version 22. The data analysis methods used in this research are financial ratio analysis, descriptive analysis, classical assumption test, model feasibility test, and causality effect test. From the results of the study it can be concluded that GPM (X1) partially has a significant effect on stock prices (Y), while DER (X2) and EPS (X3) partially have no significant effect on stock prices (Y). From the results of the F test, GPM, DER and EPS simultaneously have a significant effect on stock prices. And based on the coefficient of determination test shows a value of 0.727 which explains that GPM, DER and EPS affect stock prices by 72.7% while the remaining 27.3% is influenced by other factors not examined in this study.
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

Abstract

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 Ketidakseimbangan Realisasi Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Kasus Pada Direktorat Jenderal Kesehatan Masyarakat pada Kementerian Kesehatan Republik Indonesia) Lativa Lativa; Sutiman Sutiman; Rudi Sanjaya
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 7, No 1 (2023): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i1.29746

Abstract

Penelitian ini menggunakan laporan realisasi anggaran Direktorat Jenderal Kesehatan Masyarakat Kementerian Kesehatan Republik Indonesia dari tahun 2016 hingga 2020. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan dalam realisasi anggaran dan bagaimana hal itu berdampak pada kinerja pemerintah. Hasil penelitian hipotesis menunjukkan bahwa nilai hitung lebih besar daripada ttabel (-0,237 > -3,490), dengan signifikansi 0,004 < 0,05. Kesimpulannya adalah bahwa perbedaan realisasi anggaran belanja pegawai berdampak positif dan signifikan terhadap efisiensi kinerja pemerintah. Nilai hitung -0,872 lebih besar daripada ttabel (-13,044), dengan signifikansi 0,000 < 0,05. Kesimpulannya adalah bahwa ketidakseimbangan realisasi anggaran belanja barang berdampak positif. Oleh karena itu, dapat disimpulkan bahwa efisiensi kinerja pemerintah di Direktorat Jenderal Kesehatan Masyarakat tidak terpengaruh oleh ketidakseimbangan realisasi anggaran belanja modal. This study uses reports on the realization of the budget of the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia from 2016 to 2020. The purpose of this research is to find out the difference in budget realization and how it impacts government performance. The results of the research hypothesis show that the calculated value is greater than the ttable (-0.237 > -3.490), with a significance of 0.004 <0.05. The conclusion is that differences in the realization of personnel expenditure budgets have a positive and significant impact on the efficiency of government performance. The calculated value of -0.872 is greater than the ttable (-13.044), with a significance of 0.000 <0.05. The conclusion is that the imbalance in the realization of the goods budget has a positive impact. Therefore, it can be concluded that the efficiency of government performance at the Directorate General of Public Health is not affected by an imbalance in the realization of the capital expenditure budget.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PT INDOFOOD SUKSES MAKMUR Tbk Rudi Sanjaya; Nurulita Syafrida; Siti Nur’aidawati
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9371

Abstract

This study aims to determine the effect of Company Size, Return on Assets, and Capital Structure on Stock Prices in the company PT Indofood Sukses Makmur Tbk Period 2013-2024 partially and simultaneously. The method used is descriptive quantitative with secondary data from annual financial reports and the official website of the Indonesia Stock Exchange. Data analysis uses the classical assumption test, linear regression, as well as the t test, F test, and coefficient of determination. The results of the study show partially, Company Size with a calculated t value 5.422> t table 2.57058 and Sig. 0.001 <0.05 has a positive and significant effect on stock prices, Capital Structure with a calculated t value  -4.137> t table 2.57058 and Sig. 0.003 < 0.05 has a negative and significant effect on stock prices, while Return On Assets with a calculated t value -0.532 < t table 2.57058 and Sig. 0.609 > 0.05 so it does not have a significant effect on stock prices. Simultaneously, company size, return on assets, and capital structure affect the stock price of PT Indofood Sukses Makmur Tbk for the 2013-2024 period. The determination coefficient value shows that the Stock Price is 81,0% by Company Size, Return On Assets and Capital Structure while the remaining 19,0% is influenced by other variables not studied. This study aims to determine the effect of Company Size, Return on Assets, and Capital Structure on Stock Prices in the company PT Indofood Sukses Makmur Tbk Period 2013-2024 partially and simultaneously. The method used is descriptive quantitative with secondary data from annual financial reports and the official website of the Indonesia Stock Exchange. Data analysis uses the classical assumption test, linear regression, as well as the t test, F test, and coefficient of determination. The results of the study show partially, Company Size with a calculated t value 5.422> t table 2.57058 and Sig. 0.001 <0.05 has a positive and significant effect on stock prices, Capital Structure with a calculated t value  -4.137> t table 2.57058 and Sig. 0.003 < 0.05 has a negative and significant effect on stock prices, while Return On Assets with a calculated t value -0.532 < t table 2.57058 and Sig. 0.609 > 0.05 so it does not have a significant effect on stock prices. Simultaneously, company size, return on assets, and capital structure affect the stock price of PT Indofood Sukses Makmur Tbk for the 2013-2024 period. The determination coefficient value shows that the Stock Price is 81,0% by Company Size, Return On Assets and Capital Structure while the remaining 19,0% is influenced by other variables not studied. Keywords: Company Size, Return on Asset, Capital Structure, Stock Price
The Role of Article 25 Income Tax Installments in Liquidity Risk Mitigation and Corporate Taxpayer Compliance Ayunda Paramesywari; Rudi Sanjaya; Nazar Restu Anugrah; Amanda Faruk Arahman
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
Publisher : MJK PUBLISHER

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

Abstract

The Article 25 Income Tax (PPh Article 25) is a monthly installment mechanism designed to facilitate taxpayers in fulfilling their tax obligations progressively throughout the fiscal year. This study analyzes the Article 25 Income Tax installment mechanism, its role in mitigating corporate liquidity risk, and its contribution to improving corporate taxpayer compliance. A qualitative descriptive approach was employed through a library research method by reviewing scholarly articles, reference books, and relevant tax regulations. The findings indicate that Article 25 Income Tax effectively supports liquidity management by distributing tax payments more proportionally, reducing cash flow risks, and providing installment flexibility during periods of declining business performance. In addition, this mechanism enhances corporate taxpayer compliance through a more structured payment system supported by the digitalization of tax administration. The novelty of this study lies in integrating liquidity management and tax compliance perspectives, demonstrating that optimizing Article 25 Income Tax contributes to corporate financial stability while supporting the sustainability of government tax revenue.
ANALISIS METODE ALTMAN Z – SCORE DAN SPRINGATE TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PT. POS INDONESIA PERIODE 2017 – 2023 Rudi Sanjaya; Ina Nurhidayah
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.8899

Abstract

This study aims to analyze the potential level of financial distress in PT. Pos Indonesia during the period 2017–2023 using two prediction models: Altman Z-Score and Springate. It also seeks to compare the accuracy levels of both models in predicting financial distress. Financial distress is a condition before bankruptcy that can harm many parties if not anticipated. This research uses a descriptive quantitative method with secondary data sourced from the company’s official annual reports. The results show that based on the Altman Z-Score model, PT. Pos Indonesia falls under the grey area category, indicating it is not yet bankrupt. However, according to the Springate model, the company is considered financially distressed. Of the two models, the Altman Z-Score demonstrates the highest accuracy at 42.58%, making it more reliable for predicting financial distress in this company.
Pengaruh Gaya Hidup Hedonisme terhadap Perilaku Manajemen Keuangan Mahasiswa Rafly Satrio; Kiki Anggar Wati; Anardia Destiyana; Rudi Sanjaya
Jurnal Publikasi Ilmu Manajemen Vol. 3 No. 4 (2024): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i4.4468

Abstract

Diverse human needs require individuals, especially students, to manage their personal finances wisely. However, the increasingly ingrained hedonistic lifestyle among students has the potential to influence their financial behavior. This study aims to analyze the influence of a hedonistic lifestyle on students' financial management behavior. Students often have greater financial freedom after entering college, but also face challenges in managing their personal finances, especially with increasing access to consumptive consumption. This study uses a quantitative descriptive approach. The results of the analysis show that a hedonistic lifestyle has a negative influence on financial management behavior, where students who tend to have a consumptive lifestyle show lower financial management skills. These findings are expected to be the basis for providing better financial literacy education for students.
Evaluasi Kinerja Keuangan Sebelum dan Sesudah Restrukturisasi Portofolio Bisnis pada PT. Unilever Indonesia TBK. Periode 2021-2025 Rasya Ramadhan; Niken Ayu Azizah; Rudi Sanjaya; Dinda Apresya; Lora Maharani; Agung Cahya Dwiyanto
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6262

Abstract

The purpose of this study is to analyze the financial performance of PT Unilever Indonesia Tbk over the period 2021-2025 and to assess the strategic implications of restructuring its business portfolio. The study focuses on analyzing liquidity, solvency, and profitability ratios, based on secondary data from audited financial statements and interim reports up to the first quarter of 2026. The results of the study reveal that the company faced significant liquidity and solvency pressures, peaking in 2024. Indeed, the current ratio fell to 44.6%, while the debt-to-equity ratio reached 646.6%. However, the strategic decision to restructure the portfolio, particularly through the divestment of the Ice Cream and Tea businesses in late 2025 and early 2026, has fundamentally transformed the balance sheet. In the first quarter of 2026, the current ratio saw a significant increase, reaching 87.0%. Simultaneously, the debt-to-equity ratio decreased noticeably to 211.5%. Furthermore, the net profit margin rose remarkably to 25.4%, thanks to substantial capital gains realized on disposals and rigorous operational optimization. This study highlights that the strategic disposal of non-strategic assets is an efficient mechanism for companies seeking to restore their margins and reduce their debt.
Analisis Pengaruh Suku Bunga terhadap Penurunan Permintaan Kredit Bank di Indonesia pada Bank BRI: Studi Kasus: PT Bank Rakyat Indonesia (Persero) Tbk. Periode 2020-2024 Alvito Dianokta; Galang Romadon; Ridwan Ardiansyah; Ravenna Zahra; Widia Rahmawati; Rudi Sanjaya
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6350

Abstract

This study examines the effect of interest rates on the decline in credit demand at PT Bank Rakyat Indonesia (Persero) Tbk. (BRI), the largest bank in Indonesia with a focus on the Micro, Small, and Medium Enterprises (MSME) segment. Using a qualitative-descriptive approach with secondary data analysis from BRI's annual reports for the 2020–2024 period, Bank Indonesia (BI) data, and Financial Services Authority (OJK) publications, this study finds that the increase in BI Rate from 3.50% (2021) to 6.25% (2024) significantly impacted BRI's credit growth. BRI's credit growth, which previously reached 13.01% yoy (2022) and 12.50% yoy (2023), slowed substantially to only 6.97% yoy in 2024 below the management's target of 10%–12%. From a service management perspective, the increase in BRI's Prime Lending Rate (SBDK) for the corporate segment from 7.25% (2021) to 8.50% (2024) and the retail segment from 7.50% to 8.75% reduces the perceived value of BRI's credit services to borrowers and encourages wait-and-see behavior from corporate and MSME customers. Managerial implications suggest that BRI needs to strengthen value-based service strategies, accelerate digital transformation, and innovate in credit product design to maintain competitiveness amid high interest rate pressures.
Co-Authors Agung Cahya Dwiyanto Agustina Mogi Alvito Dianokta Amanda Faruk Arahman Anardia Destiyana Ayunda Paramesywari Della Lesya Oktavianti Didi Sunardi Dinda Apresya Dinda Kanaya Fikron Al Choir Galang Romadon Galih Wiguna Hertina Mardhiyyati Ina Nurhidayah Kiki Anggar Wati Krida Puji Rahayu Lativa Lativa Lativa Lativa Lativa Lora Maharani M. Hafiz Sayidil Muhamad Restu Wijaya Nadia Maulida Nazar Restu Anugrah Nifaeri Permata Hia Niken Ayu Azizah Nurmono Nurmono Nurulita Syafrida Pinkan Febriana M. Rafly Satrio Rasya Ramadhan Ravenna Zahra Ridwan Ardiansyah Sindy Mirela Siti Nur’aidawati Sulistiyani Sulistiyani Sulistiyani Sutiman Sutiman Syarifah Ida Farida Widia Rahmawati