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All Journal JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Economy Deposit Journal ( E-DJ) Jurnal Akuntansi Barelang Abdimisi Jurnal Akuntansi dan Keuangan J-CEKI
Rakhmawati Oktavianna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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MENABUNG SAMPAH UNTUK MASA DEPAN PADA BANK SAMPAH PAPRIKA GRAHA INDAH PAMULANG Benarda Benarda; Rakhmawati Oktavianna; Silvia Sari; Sevty Wahiddirani Saputri; Rini Septiowati
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.6964

Abstract

Community Service entitled Saving Waste for the Future at the Graha Indah Pamulang Paprika Waste Bank aims to provide knowledge about the importance of saving, providing savings training, inviting and instilling awareness to the actors of the garbage bank in Graha Indah Pamulang that the benefits from saving this rubbish for the future. The target of this service is all members of the garbage bank registered at the Graha Indah Pamulang Paprika Waste Bank. The results of this PKM proved that the members of the garbage bank Bambu Apus Village can master how to save well and increase the determination and concern for waste around the neighborhood.Keywords: Waste Bank, Saving, Future.
Financial Distress Dipengaruhi oleh Sales Growth dan Intellectual Capital Eka Rima Prasetya; Rakhmawati Oktavianna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p170-182

Abstract

AbstractThis study was conducted to examine the effect of sales growth and intellectual capital on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 – 2019. The type of research in this study uses a quantitative approach. Data collection uses the document method with secondary data sources. Determination of the sample using the purposive sampling method, with a total sample of 84 samples. The data analysis technique used is multiple linear regression using the Eviews 10 program. The results of this study are that sales growth and intellectual capital together have an effect on financial distress, sales growth has no effect on financial distress and intellectual capital has an effect on financial distress.AbstrakPenelitian ini dilakukan untuk menguji pengaruh pertumbuhan penjualan dan modal intelektual terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 – 2019. Jenis penelitian dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan metode dokumen dengan sumber data sekunder. Penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 84 sampel. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan program Eviews 10. Hasil penelitian ini adalah pertumbuhan penjualan dan modal intelektual secara bersama-sama berpengaruh terhadap financial distress, pertumbuhan penjualan tidak berpengaruh terhadap financial distress dan modal intelektual berpengaruh terhadap financial distress.
KONTRIBUSI KOLAM IKAN "YUMINA BUMINA" SEBAGAI UPAYA PENINGKATAN PENDAPATAN KELUARGA DIDESA JAMPANG BOGOR Rakhmawati Oktavianna; Aditya Pratama; sulistiyani sulistiyani
Economy Deposit Journal (E-DJ) Vol 1 No 2 (2019): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.066 KB) | DOI: 10.36090/e-dj.v1i2.572

Abstract

Jampang Village is one of the villages in the Kemang sub-district area and is included in the Bogor district. Jampang Village has been named the biggest fish producing village in Bogor Regency. Fish cultivation is the biggest source of livelihood for the residents of Jampang Village. The number of people as freshwater fish aquaculture practitioners is able to produce several innovations in the use of ponds that are named YUMINA ponds (vegetables and fish). Yumina Bumina Pond is a pond that not only produces freshwater fish but is also able to produce certain vegetables and fruits by utilizing freshwater fish farming. The formulation of the problem in this study are: How is the contribution of the fish pond "Yumina Bumina" as an effort to increase family income in the Village Jampang Bogor؟. The purpose of this study was to analyze the contribution of the fish pond "Yumina Bumina" as an effort to increase family income in the village of Jampang, Bogor. Data analysis methods in this study have several stages that must be met. The first stage is the stage of observation - this stage is the stage of data collection using observation techniques - interview and documentation techniques. The second stage is the stage of redu redu data ، with this stage as the process of selection and focusing of existing data in the field. The third step is the data presentation stage - this stage compiles all the information that has been collected. The fourth stage is the stage of drawing conclusions - this stage is the last stage of data analysis. The location of this research is in the village of Jampang ، Bogor and the sample of this study is the sluice fish farmers in the village of Jampang ، Bogor
PENGARUH KNOWLEDGE LEADERSHIP, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT VALADOO INDONESIA Rakhmawati Oktavianna
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.174 KB) | DOI: 10.34203/jimfe.v4i1.1103

Abstract

Employee performance is considered important for organizations due to the success of an organization influenced by it. Job performance or achievement is the job result which accomplished by an employee in performing tasks according to the responsibility given to him. A common problem that must be considered in the company is related with job performance. Without good employee’s performance at PT Valadoo Indonesia, its excellence is not going to happen. One of the factors that can be used to improve the employee’s performance is knowledge leadership, communication and motivation. Leaders who have a good knowledge and experience will be able to improve the performance of employees in achieving the company's vision and mission. In carrying out the work, the employee can not be separated from communication with fellow co-workers, the boss and the subordinate. Good communication can be an appropriate means to improve employee performance. In addition to communication, it is also necessary if the motivation for employees with high work motivation usually has a peak performance. Therefore, the research aims to know what is the effect of knowledge of leadership, communication, and motivation on employee performance at PT Valadoo Indonesia either partially or simultaneously. The aim of the study is also  to identify and analyze the effect of knowledge of leadership, communication, and motivation on PT Valadoo Indonesia employee performance. The theory used in this study is theories of human resource management, especially those related to knowledge leadership, communication, motivation, and performance of employees. Population  used in this study is the employee of PT Valadoo Indonesia. Sampling technique used is simple random sampling. Method of data collection is using questionnaire data analysis that is Structural Equation Modeling (SEM) of Lisrel 8.7.
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Sevty Wahiddirani Saputri; Rakhmawati Oktavianna; Benarda Benarda
JURNAL AKUNTANSI BARELANG Vol 7 No 1 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i1.6394

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh Kinerja Keuangan/Profitabilitas, kebijakan dividen, dan kebijakan utang terhadap nilai perusahaan. Kinerja keuangan diukur dengan Return on Assets, kebijakan dividen diukur dengan menggunakan Dividend Payout Ratio. Kebijakan Utang diukur dengan menggunakan Debt to Equity Ratio. Nilai perusahaan diukur menggunakan harga pasar per saham dibagi dengan nilai buku per saham. Populasi dalam penelitian ini adalah semua perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Jumlah sampel dalam penelitian ini sebanyak 17 perusahaan yang diperoleh melalui purposive sampling. Memperoleh data sampel sebanyak 85 data. Jenis data dalam penelitian ini adalah data sekunder dengan metode penelitian kuantitatif dan pendekatan deskriptif. Teknik analisis yang digunakan adalah analisis regresi data panel dengan tingkat signifikansi 5% (0,05). Penelitian ini diproses menggunakan software views 9.0 dan menunjukkan bahwa (1) Secara bersamaan kinerja/profitabilitas keuangan. Kebijakan dividen dan kebijakan utang mempengaruhi nilai perusahaan. (2) sebagian kinerja/profitabilitas keuangan tidak berpengaruh signifikan terhadap nilai perusahaan (3) sebagian kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan (4) sebagian kebijakan utang tidak berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Kompensasi Manajemen, Kepemilikan Institusional dan Intensitas Persediaan terhadap Manajemen Pajak Valencia Diaz Puspita Maharani; Rakhmawati Oktavianna
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2749

Abstract

This research aims to test and obtain empirical evidence regarding management compensation, institutional ownership, and inventory intensity on tax management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research with secondary data in the form of annual reports for the 2018-2022 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The total population is 114 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period, the number of samples in this study is 105 observation data from 21 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period which was obtained using the purposive sampling method. The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-10. The research results based on simultaneous tests with the f test state that management compensation, institutional ownership, and inventory intensity have a simultaneous and significant effect on tax management. based on a partial test with a t test, it states that management compensation has no effect on tax management, institutional ownership has a significant effect on tax management, and inventory intensity has no effect on tax management.
Pengaruh Kebijakan Utang, Cash Holding dan Intellectual Capital terhadap Nilai Perusahaan Aizul Fitri; Rakhmawati Oktavianna
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.3016

Abstract

This study aims to identify and provide empirical evidence regarding the influence of debt policy, cash holding, and intellectual capital on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. The independent variables are Debt Policy, measured by the Debt to Equity Ratio (DER) index; Cash Holding, measured by the Cash Holding (CASH) index; and Intellectual Capital, measured by the Value Added Intellectual Coefficient (VAICTM) index, with the dependent variable being Firm Value, measured by the Price to Book Value (PBV). Utilizing a quantitative approach, this research draws on secondary data from annual reports on the Indonesia Stock Exchange, selecting 34 companies through purposive sampling. Descriptive statistical analysis was employed, and the data was processed using Eviews version 12. The results indicate that debt policy affects firm value, cash holding does not affect firm value, and intellectual capital affects firm value, while debt policy, cash holding, and intellectual capital collectively have a significant effect on firm value.
Kebijakan Mekanisme Bonus Dan Exchange Rate Terhadap Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Marsya Anindita Putri; Rakhmawati Oktavianna
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.11080

Abstract

Penelitian ini bertujuan untuk mengetahui Kebijakan Mekanisme Bonus dan Exchange Rate terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini menggunakan perusahaan Consumer Non Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Teknik pengambilan sampel pada penelitian ini adalah teknik purposive sampling dengan 125 populasi penelitian menjadi 12 sampel penelitian yang diolah dalam penelitian ini. Penelitian ini menggunakan Eviews 12 menunjukkan hasil secara simultan menunjukkan bahwa mekanisme bonus dan exchange rate berpengaruh terhadap transfer pricing. Hasil dari penelitian secara parsial menunjukkan bahwa, mekanisme bonus berpengaruh terhadap transfer pricing, exchange rate tidak berpengaruh terhadap transfer pricing. Sedangkan tax minimization memperkuat hubungan mekanisme bonus terhadap transfer pricing, namun tax minimization memperlemah hubungan exchange rate terhadap transfer pricing.
Menanamkan Jiwa Entrepreneurship Sejak Dini bagi Siswa SMK Sasmita Jaya 2, Tangerang Selatan Benarda, Benarda; Rakhmawati Oktavianna; Taslim Syahputra
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47160

Abstract

Kegiatan ini bertujuan memberikan pemahaman kepada siswa tentang pentingnya manajemen keuangan dalam mendukung pengembangan jiwa kewirausahaan sejak dini. Siswa jurusan Teknik Kendaraan Ringan (TKR) SMK Sasmita Jaya 2 mendapatkan pengetahuan baru tentang cara efektif mengelola keuangan untuk memulai dan menjalankan bisnis. Penguatan kemampuan manajemen keuangan dalam konteks kewirausahaan menjadi elemen kunci dalam mempersiapkan siswa Sekolah Menengah Kejuruan (SMK) menghadapi dunia kerja dan menciptakan peluang usaha. Dengan perubahan global yang semakin dinamis, keterampilan kewirausahaan bukan lagi pilihan, tetapi menjadi kebutuhan mendesak, terutama bagi lulusan SMK yang siap langsung bekerja atau berwirausaha. Hal ini didorong oleh persaingan ketat di dunia kerja, kemajuan teknologi yang pesat, serta tantangan ekonomi global yang menuntut adaptasi cepat dari setiap individu yang ingin tetap kompetitif baik di pasar tenaga kerja maupun dunia bisnis. Kegiatan ini mendapat sambutan positif yang mengapresiasi upaya tim Universitas Pamulang dalam berbagi ilmu bermanfaat bagi siswa-siswi SMK Sasmita Jaya 2. Antusiasme peserta terlihat jelas dalam sesi tanya jawab, menunjukkan bahwa tema yang dibahas sangat relevan dengan kebutuhan mereka. Selain dosen, mahasiswa Universitas Pamulang seperti Ringgas Bima dan Amanda juga berpartisipasi, membantu pelaksanaan kegiatan dan berinteraksi langsung dengan siswa. Pada akhir kegiatan, tim dosen Universitas Pamulang dan pihak sekolah berharap kerja sama ini dapat berlanjut dalam kegiatan-kegiatan lain yang memberikan dampak positif bagi pendidikan siswa SMK. Diharapkan siswa lebih percaya diri dan termotivasi untuk mengelola keuangan dengan baik serta mempertimbangkan berwirausaha setelah lulus. Kata Kunci: Entrepreneurship; Siswa; SMK Sasmita Jaya 2
Co-Authors Aizul Fitri Benarda Benarda Benarda Benarda Benarda Benarda, Benarda Eka Rima Prasetya Marsya Anindita Putri Rini Septiowati Salsabila, Unik Hanifah Sevty Wahiddirani Saputri Silvia Sari SULISTIYANI SULISTIYANI Taslim Syahputra Valencia Diaz Puspita Maharani