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All Journal Jurnal Ekonomi Jurnal Akuntansi Jurnal Ilmiah Wahana Pendidikan Jurnal Puan Indonesia Jurnal Ekonomi Trisakti Journal of Social And Economics Research Journal of Comprehensive Science Jurnal Manajemen dan Pemasaran Jasa Jurnal Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Dirkantara Indonesia EBID:Ekonomi Bisnis Digital journal of social and economic research Atestasi : Jurnal Ilmiah Akuntansi META - JOURNAL
Rina Hartanti
Universitas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Apakah Cost Plus Pricing Masih Relevan Di Masa Covid19 Hartanti, Rina
Jurnal Ekonomi Vol 25, No 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i3.686

Abstract

Objective of this study to analyze effect of cost plus pricing method on the increase or decrease in company profits. This research is also aimed at analyzing the concept of calculating the selling price of foreign tour products. Data was obtained by conducting direct interviews and distributing 150 questionnaires to frontline employees at Travel Agentun Jakarta. From 150 questionnaires shared to participants, only 138 were successfully filled in and processed, then analyzed using Structural Equation Models (SEM). The findings of the research are :the use of cost plus pricing method in calculating selling price of foreign tour products affects the decline in company profits so that it is irrelevant as the basis for strategic decision making of travel agencies in Jakarta, due to the difficulty in achieving the minimum number of tour participants and the profit margin limit. required, especially during the Covid pandemic 19. The research implication is that the cost plus pricing method may be irrelevant if it fails to meet minimum requirements for  number of tour participants and profit margin.
Apakah Cost Plus Pricing Masih Relevan Di Masa Covid19? Rina Hartanti
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i3.686

Abstract

The objective of this study to analyze effect of cost plus pricing method on the increase or decrease in company profits. This research is also aimed at analyzing the concept of calculating the selling price of foreign tour products. Data was obtained by conducting direct interviews and distributing 150 questionnaires to frontline employees at Travel Agentun Jakarta. From 150 questionnaires shared to participants, only 138 were successfully filled in and processed, then analyzed using Structural Equation Models (SEM). The findings of the research are: the use of cost plus pricing method in calculating selling price of foreign tour products affects the decline in company profits so that it is irrelevant as the basis for strategic decision making of travel agencies in Jakarta, due to the difficulty in achieving the minimum number of tour participants and the profit margin limit. required, especially during the Covid pandemic 19. The research implication is that the cost plus pricing method may be irrelevant if it fails to meet minimum requirements for a number of tour participants and profit margin.
Factors That Influence The Interest In Using Tax Consultant Services Rina Hartanti; Muhammad Nuryatno
Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i1.461

Abstract

The aim of the study is to examine the effect of tax sanction assertivenessfactors, knowledge oftaxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 200 questionnaires to all personal taxpayers located in the working area in DKI as respondents and only 192 questionnaires were successfully filled out and returned, hence, analyzed using Structural Equation Models (SEM). The result of the study showed: (1)Tax sanction assertiveness does not affect the interest of taxpayers in using tax consultant services. (2) Knowledge of taxation has apositive and significant effect on the interest in using tax consultant services. (3) Motivation of taxpayers has a positive and significant effect on the interest in using tax consultant services. (4) Tax authorities’ servicequality does not affect the interest in using tax consultant services.
KONTRIBUSI WORK ENVIRONMENT DAN JOB SATISFACTION SEBAGAI MULTI MEDIASI TERHADAP JOB PERFORMANCE Rina Hartanti
Jurnal Manajemen dan Pemasaran Jasa Vol. 12 No. 1 (2019): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7083.903 KB) | DOI: 10.25105/jmpj.v12i1.3646

Abstract

The purpose of this study is to analyze the impact of emotional leadership competency on employees’ job performance through work environment and job satisfaction. In addition, this study also analyzes the effect of emotional leadership competency, work environment, job satisfaction dimensions on employees  job performance. The samples are  obtained  by distributing 300 questionnaires to all HRD Manager (Human Resource Manager) respectively  to travel agencies in five areas in Jakarta  who  then distribute  the  questionnaires to front line employees as  the respondents of the 300 questionnaires distributed, only 261 questionnaires were successfully retrieved from the HRD Manager and analyzed by using Structural Equation Models (SEM). The results showed that 1) emotional leadership competency does not directly affect employees’ performance, but emotional leadership competency mediated by work environment and job satisfaction positively and significantly affects the performance of travel agency employees, 2) emotional leadership competency positevely and significantly affects work environment, 3) emotional leadership competency does not affect employees’ performance, 4) work environment positevely and significantly affects employees’ job satisfaction, and 5) job satisfaction positively and significantly  affects employees’ performance.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND IMPLEMENTATION OF CORPORATE GOVERNANCE MECHANISM ON FIRM VALUE Rina Hartanti; fahri yulandani; M Rizky Riandi
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.164 KB) | DOI: 10.25105/jat.v6i1.4872

Abstract

The purpose of this study is to explain the effect of Profitability, Capital Structure, and the application of Good Corporate Governance to Firm Value. The population of the study includes companies registered in the LQ-45 which are listed on the Indonesia Stock Exchange for the period 2015-2017. The technique of determining the sample used is purposive sampling. This study uses a multiple linear regression approach. Based on the results of testing, this study proves that profitability, capital structure, and the application of the GCG mechanism together affect firm value. This study also proves that partially profitability proxied by ROA and Managerial Ownership has a positive effect on Firm Value. The results showed that capital, which is proxied by DER and GCG, which is proxied by Institutional Ownership, does not have a positive effect on Corporate Value
Pengaruh Kompleksitas Operasi Solvabilitas dan Auditor Switching Terhadap Audit Delay Perusahaan Pertambangan Yonia Bangnga Pasande; Rina Hartanti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 10 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7984902

Abstract

The purpose of this research is to analyze the effect of Operational Complexity, Solvability, and Auditor Switching on Audit Delay. The data used is secondary data obtained from the Indonesia Stock Exchange. The research population is Mining Sector Companies during 2017-2021. The sampling technique uses a purposive sampling approach with a total of 125 samples. This study uses the Multiple Linear Regression model. The results of hypothesis testing conducted in this study indicate that Operational Complexity and Solvability has a positive effect on Audit delay,, Auditor Switching has a negative effect on Audit delay.
PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN UNTUK PENILAIAN KINERJA USAHA UMKM DI RW.08 KELURAHAN KAYU PUTIH, PULO GADUNG, JAKARTA TIMUR: The Importance of Preparing Financial Reports for Assessing the Performance of Small Medium Enterprises in RW .08 Kayaputih Kelurahan, Pulo Gadung, East Jakarta Rina Hartanti; Emma Saur Nauli Sipayung; Hermi Hermi
PUAN INDONESIA Vol. 5 No. 1 (2023): Jurnal Puan Indonesia Vol 5 No 1 Juli 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i1.172

Abstract

The success of MSME (Micro, Small and Medium Entities) entrepreneurs in dealing with the impact of the economic crisis either in 1998 or in 2008/2009 is of course inseparable from the commitment of MSME entrepreneurs themselves to continue to improve the performance of their MSME businesses. Assessment of MSME business performance is very important for MSME entrepreneurs in making strategic business decisions correctly and correctly. The right and correct decision can increase the progress of the MSME business, but on the contrary, wrong decision making can pose a risk of failure of the MSME business.So that the decisions taken by MSME entrepreneurs are not wrong, it is necessary to analyze the performance of their MSME businesses. The information needed in analyzing the business performance of MSMEs can be seen in the financial reports prepared by these MSMEs. In practice there are still many MSME entrepreneurs who still think that the preparation of these financial reports is not very important, so that in the end these MSME entrepreneurs cannot analyze their business performance in real terms. For this reason, The Accounting Study Program, Economics and Business Faculty, Trisakti University in collaboration with The Management of  Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, in East Jakarta, held a Community Service (PKM)  Program by providing training to MSME entrepreneurs in Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, East Jakarta, so that these MSMEs can understand and understand the importance of compiling Financial Reports for MSMEs in accordance with applicable Financial Accounting Standards in analyzing real financial performance. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 62 to 73.
PENGARUH ENVIRONMENTAL GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Meynar Natalia; Rina Hartanti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.280

Abstract

Penelitian ini bertujuan untuk menyelidiki dan mengkaji pengaruh pengaruh environmental governance terhadap kinerja keuangan dengan ukuran Perusahaan sebagai pemoderasi, dengan menggunakan proksi environmental cost, environmental disclosure, environmental performance, pada environmental governance. Penelitian ini menggunakan variabel kontrol leverage dengan jumlah sampel 16 dengan waktu pengamatan 4 tahun. Jenis penelitian adalah kuantitatif dengan sumber data sekunder, yang masing – masing datanya didapat dari laporan keuangan, laporan tahunan dan laporan sustainability report pada perusahaan kelapa sawit yang terdaftar di bursa efek Indonesia (BEI) periode 2019 - 2022. Data dalam penelitian ini termasuk kategori data panel yang terdiri dari data time series dan cross section. Pengujian penelitian ini diawali dengan penentuan model terbaik yang akan digunakan, kemudian dilakukan uji asumsi klasik, uji signifikansi dan hasil pengujian membuktikan bahwa environmental governance yang diproksi oleh environmental cost, environmental disclosure, environmental performance, dengan ukuran perusahaan sebagai variabel moderasi dan leverage sebagai variabel kontrol secara simultan berpengaruh positif terhadap financial performance namun secara parsial tidak ada pengaruh antara environmental performance terhadap financial performance dan secara parsial tidak ada pengaruh antara environmental cost yang di mediasi ukuran perusahaan terhadap financial performance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM RUFATA: Training in Preparing Simple Financial Reports for Rufata MSMES Hartanti, Rina; Sipayung, Emma Saur Nauli; Tajib, Erny
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.220

Abstract

The important role of MSMEs in the history of reducing unemployment rates during the economic crisis in Indonesia and as a booster for economic recovery after the Covid-19 pandemic cannot be separated from the creativity and hard work of MSME entrepreneurs in maintaining the sustainability of their businesses. The sustainability of MSME businesses will be maintained if MSME entrepreneurs not only carry out various innovative efforts to sell their business products or services but must also be able to manage the financial results of their business by increasing their knowledge and skills in preparing financial reports for all economic transactions of their business. Likewise, Rufata MSME entrepreneurs really need training from teachers or lecturers. The Bachelor of Accounting Study Program, Faculty of Economics and Business, Trisakti University collaborates with the Rufata MSME Coordinator, Cikokol Village, Pancoran District, South Jakarta, held a Community Service (PKM) program with the title: "Training on Preparing Simple Financial Reports for Rufata MSMEs", so that MSME entrepreneurs are not only able to make simple financial reports from economic transactions of their business businesses correctly in accordance with SAK EMKM, but also can analyze and evaluate the sustainability of their business and can make appropriate decisions for business development. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 58 to 73
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Lokassati, Maya Ayu; Hartanti, Rina
EBID: Ekonomi Bisnis Digital Vol 2, No 2 (2024): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i2.238

Abstract

This study aims to determine the relationship between Sales Growth, Capital Structure, Profitability also Liquidity on Company Value in mining sector companies written on the IDX for the period 2020 to 2022. This study uses a purposive sampling technique, with a sample of 16 companies from 63 companies. mining sector for the 2020-2022 period. So the research data used was 48. The analysis techniques used in this study were descriptive statistics, panel data regression, t test (partial), also hypothesis testing. According on the research results, the variables Sales Growth, Profitability, Capital Structure and Liquidity have no effect also are not significant on Company velue.
Co-Authors Afrizal Elgi Amalina, Nurhafifah Benediktus Rolando Daffa Rizky Ramadhianto Dyandra Aulya Putri Emma Saur Nauli Sipayung Erny Tajib fahri yulandani Hermi Herry Mulyono Ingriana, Alberta Ingriana Karnasi, Reniati Lestari, Henny Setyo Lokassati, Maya Ayu M Rizky Riandi Marwah, Fadillah Meynar Natalia Muhammad Nuryatno Riandi, M Rizky Sari, Merlin Camelia Sipayung, Emma Saur Nauli Vivi Yonia Bangnga Pasande yulandani, fahri Zenira, Adinda