Article Per Year (5 Year)
p-Index From 2020 - 2025
3.662
P-Index
This Author published in this journals
All Journal JAM Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis
Rifani Akbar Sulbahri
Universitas Tridinanti
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH PENGGUNAAN LABA DAN ARUS KAS TERHADAP PERMASALAHAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Sulbahri, Rifani Akbar; Febriyanti, Melda Febriyanti
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.2006

Abstract

This study aims to determine the effect of the use of earnings and cash flow on financial distress in manufacturing companies (metal industry sub-sector and the like in the Indonesia Stock Exchange in 2014-2018). This research on financial distress uses a quantitative approach. The study population includes all metal manufacturing sub-sector manufacturing companies and the like on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 7 companies that were determined by purposive sampling technique. The data analysis method used is multiple linear regression analysis. The results showed that (1) Profit had a positive effect on financial distress. This is indicated by a regression coefficient of 0.038 and a calculated t value of 1.675. t count < t table that is 1.675 < 1.69389. The value of t arithmetic shows that earnings have a positive effect on financial distress. With a significance level of less than 5% (0.004 < 0.05). (2) Cash flow does not affect financial distress. This is indicated by a regression coefficient of 0,000 and a calculated value of -0,060. t arithmetic < t table that is -0.060 < 1.69389, the value of t arithmetic shows that cash flow has no positive effect on financial distress. With a significance level of more than 5% (0.952 > 0.05). (3) The determination determination R2 of 0.292 (29.2%) illustrates that the effect of earnings and cash flow on financial distress is 29.2% while the remaining 70.8% is influenced by other factors.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Sulbahri, Rifani Akbar
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.140

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) on firm value. The analysis technique used is regression analysis Simple Based on the test results, the conclusions that can be drawn from this research arethat the results of the study indicate that the Corporate social responsibility variable has a significant effect on the value of the company with a value of prob. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion is that corporate social responsibility has a significant effect on firm value in companies in the banking sub-sectoryears 2017-2019. The results show that partially Corporate social responsibility has a significant effect on firm value with a prob value. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion in the study accepts the hypothesis that corporate social responsibility has a significant effect on firm value.
PENYUSUNAN LAPORAN KEUANGAN DAN STRATEGI PEMASARAN PADA USAHA KECIL MENENGAH (STUDI KASUS PADA SAUNG ABAH HADI RESTO) Rifani Akbar Sulbahri; Yuni Adinda Putri; Yuni Rachmawati; Martha Rianty
Jurnal Abdimas Mandiri Vol 5, No 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v5i2.1828

Abstract

Keberhasilan UKM  menjalankan usahanya tidak terlepas dari kemampuan UKM mengelola dana. Ketidakmampuan atau kesalahan pengelolaan dana yang dilakukan pemilik meskipun sepele tetapi dapat mengancam keberlangsungan UKM. Pengelolaan dana yang buruk juga berakibat perusahaan tidak dapat mencegah, mendeteksi maupun mengoreksi tindak kecurangan yang terjadi di perusahaan). (Wirjono & Raharjoono, 2012) menyatakan bahwa salah satu masalah yang cukup dominan muncul dalam pengembangan UKM adalah terkait dengan pemahaman mengenai informasi akuntansi. Saung Abah Hadi masih masih dilakukan secara manual tanpa program akuntasi dan dilakukan oleh pegawai yang tidak mempunyai latar belakang pendidikan akuntansi. Pemilik juga bukan orang yang memiliki latar belakang pendidikan ekonomi atau  akuntansi sehingga mereka sangat tertarik dan ingin memahami bagaimana proses dan pembuatan laporan keuangan serta bagaimana trik pemasaran yang dapat meningkatkan pendapatan mereka.Kata kunci : UKM, Pengelolaan Dana, Laporan keuangan.
PENGENALAN PERAN AKUNTANSI DAN PELATIHAN PENYAJIAN LAPORAN KEUANGAN SEDERHANA PADA IBU-IBU BADAN KONTAK MAJELIS TAKLIM ILIR BARAT I PALEMBANG Rifani Akbar Sulbahri; Yuni Rachmawati; Firmansyah Arifin
Jurnal Abdimas Mandiri Vol 2, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.162 KB) | DOI: 10.36982/jam.v2i1.456

Abstract

Pengabdian Masyarakat merupakan salah satu pilar Tri Dharma PerguruanTinggi, disamping dharma pendidikan dan pengajaran serta dharma penelitian. Pengabdian Kepada Masyarakat juga merupakan suatu media untuk menjembatani dunia pendidikan dengan masayarakat, dimana Perguruan Tinggi dihadapkan pada masalah bagaimana agar warga masyarakat mampu menghadapi tantangan lebih jauh kedepan di era globalisasi. Organisasi Ibu-ibu BKMT Kecamatan Ilir Barat I diharapkan dapat memberdayakan wanita untuk turut berpartisipasi dalam pembangunan Kecamatan Ilir Barat I pada khususnya dan Indonesia pada umumnya dengan  program pokok BKMT yaitu : Mengurangi masalah sosial, PKK, memberdayakan potensi ibu-ibu BKMT ilir Barat I Palembang, dan melakukan penyuluhan bidang pengembangan kelembagaan, dakwah, pendidikan, pelatihan, sosial, masyarakat, usaha, ekonomi, kesehatan, kerjasama dan humas terutama dalam membantu ekonomi keluarga sehingga lebih maju dan berkembang. Dalam pelaksanaan melakukan program kerja BKMT, Ibu-ibu BKMT Kec.Ilir Barat I Palembang sering menghadapi kendala dalam pembuatan laporan pertanggungjawaban dalam bentuk laporan keuangan bulanan maupun tahunan. Tujuan pengabdian ini adalah pemahaman tentang pentingnya akuntansi dalam kehidupan sehari-hari dan pengetahuan dan kemampuan menyajikan laporan keuangan sederhana bagi ibu-ibu BKMT Kecamatan Ilir Barat I Palembang, sehingga mereka bisa membuat laporan keuangan secara mandiri.Memberikan pelatihan pembuatan laporan keuangan sedarhana bagi Ibu-ibu BKMT Kecamatan Ilir Barat I Palembang guna meningkatkan kompetensi dan pemahaman mengenai tatacara pembuatan laporan keuangan sederhana yang pada akhirnya diharapkan Ibu-ibu BKMT Kecamatan Ilir Barat I nantinya dapat membuat laporan keuangan secara mandiri. Metode Penelitian adalah dengan menggunakan sistem workshop yaitu dengan menggunakan alat bantu seperti laptop dan LCD Proyektor serta di lanjutkan dengan sitem interaksi tanya jawab antara peserta dan narasumber.Kata kunci:  Laporan keuangan, Ibu-Ibu BKMT
PERAN AKUNTANSI DAN PEMASARAN DALAM MEMBANGUN KOPERASI SEKOLAH UNTUK MENINGKATKANKESEJAHTERAAN ANGGOTA KOPERASI SERTA MENUMBUHKAN ENTREPRENUER DI ERA MILENIAL Rifani Akbar Sulbahri; Yuni Rachmawati; Melia Frastuti; Yuni Adinda Putri; Firmansyah Arifin
Jurnal Abdimas Mandiri Vol 3, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.549 KB) | DOI: 10.36982/jam.v3i1.726

Abstract

ABSTRAKDalam upaya untuk menumbuhkan entrepreneur, edukasi ekonomi dan meningkatkan kesejahteraan anggota koperasi, siswa serta masyarakat sekitar melalui pendidikan non formal yaitu penambahan ilmu dan keterampilan dalam memanfaatnya potensi siswa, guru, pihak sekolah Tim Pengabdian mengadakan kegiatan penyuluhan di sekolah, masalah utama dari sekolah yaitu belum adanya koperasi sekolah serta belum adanya minimarket di lingkungan sekitar sehingga pihak yayasan sedang mengusulkan pendirian koperasi sekolah di lingkungan SMA Taruna Bangsa Palembang. Tujuan penelitian ini adalah untuk memberikan pemahaman akan pentingnya membangun koperasi sekolah untuk meningkatkan kesejahteraan anggota serta menumbuhkan jiwa entrepreneur. Kegiatan ini juga mengedukasi bagaimana akuntansi dan pemasaran dalam membentuk dan mengelola koperasi sekolah mulai dari memasarkan produk koperasi, hingga menyajikan laporan keuangan koperasi. Metode penelitian adalah dengan menggunakan sistem workshop, yaitu penyajian materi secara lugas dilanjutkan dengan sistem interaksi tanya jawab antara peserta dan narasumber. Para peserta khususnya kepala sekolah dan pengelola telah memahami manfaat dan peran koperasi, bagaimana memasarkan produk koperasi serta bagaimana pencatatan keuangan koperasi sesuai standar. Diharapkan SMA Taruna Bangsa Palembang bisa mendirikan koperasi di sekolah yang akhirnya dapat menghidupkan perekonomian sekolah dan masyarakat lingkungan sekitar.Kata kunci : Koperasi, Peranan Akuntansi, Peranan Pemasaran, Entrepreneur
PENGARUH FREKUENSI PERDAGANGAN SAHAM, NILAI PERUSAHAAN DAN TINGKAT KINERJA KEUANGAN TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN AGRIBISNIS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rifani Akbar Sulbahri; Firmansyah Arifin; Padriyansyah .
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.450

Abstract

The objective of this study was to find out and analyze the impact of financial performance against Stock of Return on Index Agri companies in Indonesia Stock Exchange period 2015-2017. The data were analyzed by using logistic regression analysis model. There were five variables in this research. Dependen variabel was Stock of Return is proxied. Independen variabel in this research was Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital stuctureThese results of logistic regression showed that the variabels Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital structure variable has no effect on stock of return on Index Agri companies in Indonesia Stock Exchange 2015-2017. This research give due consideration to the company's management to consider the financial governance of the company to generate earnings and stock of return. For investors can raise the level of profitability as the main indicator in determining investment decisions to maximize income from dividends on shares held and capital again. Keywords: Stock of Return, Frequency of Trading, Price Book Value,,Return on Assets, Return on Equity, Debt to Equity, Logistic Regression
PENGARUH PENGENDALIAN PERSEDIAAN KANTONG PUPUK TERHADAP KELANCARAN PROSES PRODUKSI PUPUK NPK DI PT. PUPUK SRIWIDJAJA PALEMBANG Rifani Akbar Sulbahri; Armedi Azhari
JURNAL KOMPETITIF Vol 8, No 1: Edisi Januari-Juni 2019
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v8i1.526

Abstract

Inventory is one of the elements of current assets and is the largest and most active element in the company's operations. In the case of inventory procurement, companies usually make purchases in large numbers. Control of a company will experience changes. Therefore, it is necessary and assessment of each transaction. Based on the results of the study, it can be concluded that the control Based on the results of data analysis the effect of the supply of fertilizer bag control on the smooth process of NPK fertilizer production in the company PT. Pusri Palembang for 2016-2017 period, the conclusions can be obtained as follows: Control of fertilizer bag inventory has an effect on the smooth production of NPK bag pupk in the company PT. Pusri Palembang for the 2016-2017 period. The results of the hypothesis test indicate that the tcount is greater than t table, which is 64.297> 2.032 and the significance value (sig.) 0.000 <0.05. Then it can be concluded that Ho is rejected and Ha is accepted, which means that the supply control of fertilizer bags (X) influences the smooth process of NPK fertilizer production (Y). Then, the regression coefficient of bag fertilizer supply control (X) on the smooth production process (Y) is 350,243 in a positive direction. This shows that the control of fertilizer bag stock has increased by 1 point, so the smooth process of NPK fertilizer production will increase by 350,243. This means that the higher the supply of fertilizer bags, the higher the smooth process of NPK bag production. Keywords: Control of Fertilizer Bag Inventory and Smooth Process of NPK Fertilizer Production
META ANALYSIS: EFFICACY OF SHORT TERM WEIGHT-LOSS MAINTENANCE WITH FINANCIAL INCENTIVES INTERVENTION Siti Fazzaura Putri Sarahdeaz; Ardesy Melizah Kurniati; Fiona Widyasari; Karolin Adhisty; Ari Martino; Rifani Akbar Sulbahri; Yuni Adinda Putri
Jambura Journal of Health Sciences and Research Vol 4, No 2 (2022): JULI: JAMBURA JOURNAL OF HEALTH SCIENCES AND RESEARCH
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35971/jjhsr.v4i2.13932

Abstract

Obesitas telah menjadi penyebab utama meningkatnya penyakit tidak menular. Penggunaan insentif finansial (FI) sangat mendorong gaya hidup sehat. Pola intervensi ini digunakan untuk mendorong perilaku hidup sehat yang bertujuan untuk mencegah dan mengelola penyakit kronis. Kebaruan penelitian ini yaitu meneliti secara meta analisis tentang kemanjuran pemeliharaan penurunan berat badan jangka pendek dengan intervensi insentif keuangan. Tujuan dari penelitian ini adalah untuk mengkonfirmasi perbedaan hasil antara studi, penelitian ini dilakukan untuk menguji efek keseluruhan dari studi menggunakan intervensi FI pada program penurunan berat badan. Metode yang digunakan adalah Database PubMed untuk mencari data. Data diambil dari studi yang melaporkan perubahan intervensi FI dengan hasil perubahan berat badan. Hasilnya menemukan bahwa 4 studi dengan obesitas dimasukkan. Hasil gabungan menunjukkan bahwa FI berpengaruh signifikan terhadap perubahan berat badan. Terdapat perbedaan peningkatan berat badan yang signifikan pada kelompok intervensi FI dibandingkan dengan kelompok kontrol (SMD: -3,37; CI 95%). Heterogenitas statistik ditemukan (I2 = 99,92%, P = 0,00). Kesimpulan hasil belum menunjukkan efek menguntungkan dari FI jangka pendek selama 3 bulan pada penurunan berat badan pada pasien obesitas. Namun, heterogenitas statistik ditemukan sehingga analisis subkelompok diperlukan.Kata kunci: penurunan berat badan; obesitas; insentif finansial. AbstractObesity has become a major etiology of the increase in non-communicable diseases. The use of financial incentives (FI) has greatly encouraged a healthy lifestyle. This intervention pattern is used to encourage healthy lifestyle behaviors aimed at preventing and managing chronic diseases. The novelty of this study is to examine the meta-analysis of the efficacy of maintaining short-term weight loss with financial incentive interventions. The aim of this study was to confirm differences in results between studies, this study was conducted to examine the overall effect of studies using FI interventions on weight loss programs. The method used is the PubMed Database to search for data. Data were drawn from studies reporting changes in the FI intervention with outcome changes in body weight. The results found that 4 studies with obesity were included. The combined results show that FI has a significant effect on changes in body weight. There was a significant difference in weight gain in the FI intervention group compared to the control group (SMD: -3.37; 95% CI). Statistical heterogeneity was found (I2 = 99.92%, P = 0.00). Conclusion the results have not shown a beneficial effect of short-term FI for 3 months on weight loss in obese patients. However, statistical heterogeneity was found so that a subgroup analysis was needed.
ANALISIS PEMUNGUTAN PPh FINAL ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (PADA STUDI KASUS PERUSAHAAN DEVELOPER PT. INDOJAYA AGUNG PROPERTY PALEMBANG) Rifani Akbar Sulbahri; Indah Permata Sari
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 7 No 2 (2018): jurnal ACSY
Publisher : Politeknik Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.624 KB)

Abstract

PT. Indojaya Agung Properti is one of the housing development units (Developers) in the city ofPalembang. Where during its development PT. Indojaya Agung Property must pay taxes determined by theDirectorate General of Taxes. In this connection, this study discusses how the analysis of final PPh collectionon the transfer of rights to land and / or buildings.The results of this study are as follows: First, the applicationof the final PPh on the transfer of rights to land and / or buildings at PT. The Indojaya Agung Property is inaccordance with government regulation number 71 of 2008 concerning payment of income tax from the transferof rights to land and / or other buildings. Both PT. The Indojaya Agung Property using the final PPh rate ismore efficient is Rp. 13,072,500 compared to using article 17 tariff (tarif pasal 17), the amount of tax to be paidis Rp. 32,681,250. greater than using the final PPh rate. Hopefully in the future PT. The Indojaya AgungProperty always applies tax payments in accordance with government regulations in force at that time therebyreducing errors in payment of income tax.Keywords: Final PPh, Final PPh on Transfer of Land and / or Building
Pengaruh Rasio Likuiditas, Leverage dan Profitabilitas Terhadap Return Saham Studi Empiris Pada Perusahaan Food and Bevarges Rifani Akbar Sulbahri; Koefrowi Koefrowi; Sri Hartati
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.45

Abstract

In the Indonesia Stock Exchange (BEI), Food and Bevarges companies experience increases and decreases in returns. In the Indonesia Stock Exchange (BEI), Food and Bevarges companies experience an increase and decrease in stock returns. That was caused by internal and external factors of the company. The information contained in the company's financial statements, is a factor that comes from within the company. In this study aims to determine the effect of liquidity ratios, leverage and profitability on stock returns. This study uses Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE) as the independent variables. Hypothesis testing is done using the F test, t test, and R2. Hypothesis research results show that Current Ratio (CR), Dept to Equity Ratio (DER), Return On Equity (ROE) together have a significant effect on stock returns of Food and Beavages companies listed on the Indonesia Stock Exchange with a significance below 0.05 which is 0,000. From the research it is also known that partially the current ratio (CR) has no effect on the stock returns of Food and Bevarages companies listed in the Indonesian stock exchange, whereas Debt to Equity Ratio (DER), Return On Equity has an influence on the stock returns of Food and Bevarage companies that listed on the Indonesia Stock Exchange. The result of the calculation of the coefficient of determination R2 is 0.726, which means that the independent variables in this study together contribute to the dependent variable is 20.4% influenced by other variables not examined in this study. Suggestions For food and beverage companies, it is expected to pay more attention to the company's ability to increase stock returns through various ways, especially in the utilization of debt, utilization of current assets, utilization of capital to expand business and increase productivity to obtain high profits.
Co-Authors Afriyadi Cahyadi, Afriyadi Alghifari Mahdi Igamo Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Indah Permata Sari Karolin Adhisty Koefrowi Koefrowi Martha Rianty Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Muhammad Nur Afiat Mulyani Susanti Nur Effen Padriyansyah Padriyansyah Putra, Dimas Pratama Putri, Sarahdeaz Siti Fazzaura Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Sa'adah Sidiq Saggaf, Abdullah Sri Hartati Syamsu Rijal Yessi Nelissma Fitri Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati