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Ratnawati Raflis
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
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Analisis Penerapan Tarif Efektif Rata-Rata (TER) Terhadap Perhitungan Pajak Penghasilan Pasal 21 Pegawai Pemerintah Pada Dinas Pertanian Kab. Agam Dewi Susanti; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4372

Abstract

Article 21 Income Tax is one of the largest sources of state revenue and directly relates to employees. At the end of 2023, the government introduced a new regulation through Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 by implementing the Average Effective Rate (AER), effective January 1, 2024. This study aims to analyze the implementation of AER in calculating Article 21 Income Tax and compare it with the previous method for ASN employees at the Department of Agriculture of Agam Regency. This research uses a qualitative method with a comparative approach. The results indicate that AER simplifies tax calculations and provides a more proportional tax burden compared to the previous system.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

The program “Money Talks: When Gen Z Manages Money and Their Own Business” was designed as an educational effort to improve financial literacy and entrepreneurial skills among vocational high school (SMK) students. Initial observations showed that although students had a strong interest in entrepreneurship, many still lacked a basic understanding of financial management, were not accustomed to recording income and expenses, and tended to display consumptive behavior. This activity aimed to equip students with the ability to manage personal finances and small businesses through an applicative and contextual learning approach. The methods used included socialization on simple financial record-keeping and mentoring in entrepreneurial practice. The results showed an improvement in students’ understanding of the difference between needs and wants, budgeting, pocket money management, and the importance of saving. In addition, students began to realize that business opportunities can start from simple ideas that match their interests and skills.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Mhd Arif Perdana Putra; Indrayeni Indrayeni; Ratnawati Raflis
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2482

Abstract

Pengaruh Kepemilikan Manajerial, Profitabilitas, Free Cash Flow Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada SubSektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nessa Devira Oktavia; Ratnawati Raflis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study ams to examine the effect of managerial ownership, profitability, free cash flow, and company size on earnings management in food and beverage manufacturing companies listed on the Indonesia Stoct Exchange (IDX) in 2020-2024. This study is quantitative with secondary data collected through annual financial report documentation from the IDX website and the company’s official website. The study population included 95 food and beverage companies listed on the IDX. The sample selection was conducted using a purposive sampling technique, resulting in 27 companies meeting the research criteria. Data analysis used multiple linear regression with hypothesis testing using SPSS spftware. The t-test result indicate that managerial ownership has a negative and significant effecton earning management, profitability has no significant effect on earning management, free cash flow has a positive and significant effect on earning management, and company size has a positive and significant effect on earning management. Based on the F-test, managerial ownership,profitability, free cash flow, and company size simultaneously have a significant effect on earning managemen in food and beverage companies listed on the IDX. The Adjusted R Square Value 0.770 shows that the four independent variables are able to explain the variation in changes earning management by 77.0%.
Pengaruh Intellectualcapital Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Ratnawati Raflis; Aladin laia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of intellectual capital and company size on firm value, with financial performance as an intervening variable, in the food and staple retail sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research uses a descriptive quantitative approach with secondary data derived from annual financial reports. The sampling technique applied is the saturated sample method (census), and data analysis is conducted using SPSS version 21. The independent variables in this study are intellectual capital and company size; the dependent variable is firm value; and financial performance serves as the intervening variable. The analytical methods include multiple linear regression, t-test, coefficient of determination (R²), and the Sobel test to evaluate the mediation effect. The findings indicate that both intellectual capital and company size do not significantly affect firm value. Financial performance also shows a weak influence on firm value. However, company size has a significant impact on firm value when mediated by financial performance. These results are expected to contribute to the academic literature and provide practical insights for management and investors in making strategic decisions aimed at enhancing firm value.
Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada perbankan Syariah Periode 2021-2023 Irsyad Alief Gutawa; Ratnawati Raflis; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2364

Abstract

This study analyzes the influence of the Board of Commissioners, Sharia Supervisory Board, and Capital Structure on Financial Performance in Islamic Banking in Indonesia. A case study was conducted on Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) registered with the Financial Services Authority (OJK) during the 2021–2023 period. The research aims to examine the partial and simultaneous effects of each independent variable on financial performance, measured by Return on Assets (ROA). The research population includes 38 Islamic banks, with a sample of 21 banks (11 BUS and 10 UUS) selected using purposive sampling based on the availability of complete annual reports. Data were analyzed using multiple linear regression with classic assumption tests and hypothesis testing.The results indicate: (1) The Board of Commissioners has a significant effect on financial performance, (2) The Sharia Supervisory Board has no effect on financial performance, (3) Capital Structure (measured by the Debt to Asset Ratio) has a significant effect on financial performance, and (4) The Board of Commissioners, Sharia Supervisory Board, and Capital Structure collectively influence financial performance.
ANALISIS PERBANDINGAN KINERJA CRYPTOCURRENCY BITCOIN, SAHAM DAN EMAS MENGGUNAKAN MODEL SHARPE, TREYNOR, JENSEN, DAN SORTINO SEBAGAI ALTERNATIF INVESTASI (2020-2024) Reza Akbar Ramadhan; Ratnawati Raflis
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 2 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i2.569

Abstract

This study aims to analyze the comparative performance of Cryptocurrency Bitcoin, Stocks, and Gold as investment instruments using performance measurement variables including the Sharpe, Treynor, Jensen, and Sortino ratios. This research employs a descriptive quantitative approach. The population consists of monthly closing prices of Bitcoin, IDX30 stocks, and Gold. The sampling technique used is saturated sampling, resulting in 60 data points for each investment instrument—Bitcoin, IDX30 stocks, and Gold—during the period from January 1, 2020 to December 31, 2024.The analytical method applied is comparative analysis using secondary data. The data were initially calculated using Microsoft Excel and subsequently processed statistically using SPSS through the Kruskal–Wallis test. The results indicate significant differences among Bitcoin, IDX30 stocks, and Gold when investment performance is assessed using the Sharpe, Treynor, Jensen, and Sortino indices.Based on the Kruskal–Wallis test, Gold demonstrates the best performance according to the Sharpe and Jensen indices, IDX30 stocks perform best according to the Treynor index, and Bitcoin shows the best performance according to the Sortino index. However, based on the highest overall average return value, Cryptocurrency Bitcoin outperforms the other instruments. Therefore, it can be concluded that the best alternative investment is Cryptocurrency Bitcoin. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja Cryptocurrency Bitcoin, Saham, dan Emas sebagai instrumen investasi menggunakan variabel pengukuran kinerja Sharpe, Treynor, jensen, dan Sortino. Jenis penelitian merupakan kuantitatif Deskriptif. Populasi yang digunakan merupakan harga penutupan bulanan dari Bitcoin, IDX30, dan Emas. Teknik pemilihan sampel adalah sampel jenuh yang berjumlah 60 data untuk masing-masing instrumen investasi Bitcoin, Saham IDX30, dan Emas selama periode 1 januari 2020 – 31 Desember 2024. Metode analisis yang digunakan adalah metode komperatif dan menggunakan data sekunder. Data dihitung terlebih dahulu dengan menggunakan program Microsoft Excel kemudian diolah secara statistik menggunakan aplikasi SPSS yaitu Uji Kruskall-Wallis. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara Bitcoin, Saham IDX30, dan Emas jika kinerja investasi dilihat dari Indeks Sharpe, Treynor, Jensen, dan Sortino. Berdasarkan uji Kruskal-Wallis, investasi terbaik menurut indeks Sharpe dan Jensen , adalah Emas, sedangkan menurut Indeks Teynor Saham IDX30, dan menurut Indeks Sortino adalah Cryptocurrency Bitcoin. Sedangkan dengan nilai jumlah rata-rata terbaik adalah Cryptocurrency Bitcoin. Sehingga dapat disimpulkan bahwa alternatif investasi terbaik adalah Cryptocurrency Bitcoin.
Co-Authors ., Rahmaita Aladin laia Dewi Susanti Dhea Rizky Ananda Dina Anggraini Eka Mariyanti Enny Arita Enny Arita Fitria Rahmi Hendia Junaydi Indrayeni . Indrayeni Indrayeni Ingra Sovita Irsyad Alief Gutawa Khadijah Ath Tahirah Khadijah Ath Thahirah Khadijah Ath Thahirah Mhd Arif Perdana Putra Muhamad Irfan Florid Murniati Murniati Nessa Devira Oktavia Nini Nini Nini Nini Rahmaita . Rahmaita Rahmaita Rahmaita Rahmaita Reza Akbar Ramadhan Riani Sukma Wijaya Yessy Yunelia Rahmi