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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

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PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, INVESMENT OPPORTUNITY SET, TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rifani Akbar Sulbahri; Nur Effen; Ari Martino
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.913

Abstract

There is a phenomenon that shows that investors do not only see the company's ability to earn profits, but also the amount of use of debt by the company in carrying out its activities. Partial in food and beverage companies in the consumer goods sub-sector. The technique used in this research is the Qualitative Analysis method which analyzes data that is not in the form of numbers or figures in the form of explanations that cannot be expressed in numbers and the second method of Quantitative Analysis is a method that analysis is carried out on data in the form of numbers to apply an explanation of these figures. There are findings that the Company Value has a minimum value of 20.00, a maximum value of 973.00, an average value of 150.1944, and a standard value deviation of 221.29 887. The ROA variable has a minimum value of 3.00, a maximum value of 1778.00, an average value of 378.1389, and a standard deviation of 496.93346. The ROE variable has a minimum value of 8.00, a maximum value of 2791.00, an average value of 724.5000, and a standard deviation of 837.70136. The IOS variable has a minimum value of 2.00, a maximum value of 1409.00, an average value of 449.3889, and a standard deviation of 450.39667. F-test, shows that simultaneously the independent variables namely ROA, ROE, and IOS have no effect on the dependent variable, namely Firm Value, while Based on the results of the T test, this study shows that the results of testing the ROA variable have a significant effect on the firm value variable, ROE has no effect significant effect on the firm value variable, and IOS has a significant effect on the firm value variable.Keywords: return on assets, return on equity, investment opportunity set, and firm value
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALALN PRODUK ELELTRONIK PT. MATAHARI PUTRA PRIMA Tbk Rifani Akbar Sulbahri; Yessi Nelissma Fitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.589 KB) | DOI: 10.52333/ratri.v1i1.680

Abstract

ABSTRACT            The increasing sales demand in the market makes the company management must create a good sales structure with sales progress as an evaluation of activities in order to support and analyze the implementation of an internal control system of electronic product sales at PT. Matahari Putra Prima Tbk. While the method of discussion of this study uses qualitative and quantitative analysis methods.            The results of this study are seen from all elements of sales internal control conducted by PT. Matahari Putra Prima Tbk, showing effective / appropriate results. But in the division of tasks and authority in the company there are work traps that can hamper the company's performance. If in the division of tasks and authority in the company there is a double job this can hamper the company's performance, the company should divide the tasks and authority according to their respective functions.Keywords: sales, internal control
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements
Pengakuan Pendapatan dan Beban Perusahaan Jasa Konstruksi Pada PT. Jaya Abadi Sriwijaya Rifani Akbar Sulbahri; Yuni Adinda Putri; Yuni Rachmawati
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.514 KB)

Abstract

he more intensive the development, the more mushrooming of construction service companies in Indonesia. The high competition is also a challenge for this company to be able to survive and even become superior in its class. The performance of construction companies can certainly be seen in the financial statements that can be compared per period. Problems arise when the construction company's expenses have occurred but the income has not been obtained, while in that period it is necessary to present financial statements. is implemented. In construction companies, there is a specific point in determining the timing of revenue, namely the point at which revenue must be recognized and reported. In general, revenue is recognized when the work is completed. However, according to financial accounting standards, it is possible for construction companies to recognize revenue during the course of production in accordance with the stage of contract completion. PSAK No. 34 of 2010 concerning accounting for construction contracts describes the accounting treatment of income and expenses related to construction contracts, the date when the activity is started and the date when the activity is completed usually falls on a different date. company. Improper performance appraisal will make management decisions that are not right as well. Therefore, socialization in the form of assistance in recognizing the income and expenses of construction companies needs to be carried out at PT Jaya Abadi Sriiwijaya
Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas Rifani Akbar Sulbahri
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.192

Abstract

Decision-making process in source of funds management is crucial for companies. This is due to its effect on company’s financial structure affecting profitability. This is the main reason why working capital is discussed in increasing company profits because working capital is a short-term expenditure of the company in operational activities that in line with the company's continuous activities as well as being the main supporter of the company's performance. GAP research shows that working capital affects the ability to obtain profitability. This is contrary to the theory where high working capital should mean high profitability. Refering to the findings on the effect of working capital (WCT) and Profitability (ROE) variables, the following conclusions can be drawn: Working capital (WCT) has a significant positive effect on profitability (ROE), this is because t is calculated for the variable WCT is 2.215 with a significance of 0.001 the t-count value which is 2.215 is greater than the t-table value, which is 2.004 (t-count > t-table). And it can also be indicated from the company's activities in funding the cash invested, which is very influential with the company's operational activities. If the working capital turnover is high, it shows the more productive the working capital used, so that it can get profits faster.
PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.971

Abstract

The objective of the research was to examines the influence of implementation of e-filling and tax sanctions on the individual taxplayer compliance with taxation socialization as a moderating variable. This research using primary data uses convenience sampling technique to select the respondent . Data were collected through a survey on 100 respondents individual taxplayer at KKP  Ilir Timur of Palembang. Structural Equation Model with PLS was applied to analyzed the data. The result of this research indicate significant influence tax sanctions on the individual taxplayer compliance, and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence implementation of e-filling on the individual taxplayer compliance. and taxation socialization as a moderating variable Keywords: implementation of E-filling, Tax Sanctions, Taxation Socialization, Individual Taxplayer Compliance
How Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Company Value with Financial Performance as Intervening Variables : (Empirical Study of Commercial Banks Registered On the Idx for the 2017-2019 Period) Rifani Akbar Sulbahri; Luk Luk Fuadah; Yulia Saftiana; Sa'adah Sidiq
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.78

Abstract

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
Gamification's Influence on Tokopedia E-Commerce Repurchase Intentions Muhammad Nur Afiat; Syamsu Rijal; Rifani Akbar Sulbahri; Fachrurazi Fachrurazi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.423

Abstract

This study aims to examine the effect of gamification with the indicators studied consisting of rewards, points, levels and leaderboards on the use of e-commerce applications and repurchase intentions. This research method is quantitative with data collection techniques using survey techniques using questionnaires. The sampling technique uses a purposive sampling technique. The research sample was 97 Business Management Students at Bandung Islamic University. The results of the study show that gamification has a positive effect on the use of e-commerce applications, while it has no effect on repurchase intention. The results also show that the use of e-commerce applications has a positive effect on repurchase intentions in e-commerce.
ANALISIS KOMPARATIF MODEL SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2018 Yuni Rachmawati; RIFANI AKBAR SULBAHRI
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.139 KB)

Abstract

Food and Beverage Industries is strategic sector, seen from the largest increase in realization of the 5 other industrial sectors. The mushrooming of Food Companies and the collapse of several food industries was both a challenge and a threat for the industry. Nyonya Meneer, a herbal medicine factory which was successful in its time was declared bankrupt in August 2017. This supports the research objective of analyzing the possible bankruptcy of Food and Beverage companies listed on the Indonesia Stock Exchange in 2018 using the Springate Model and the Zmijewski Model. By using purposive sampling, obtained thirteen Food and Beverage companies listed on the Indonesia Stock Exchange in the 2018 period. Data collection techniques used were documentation and analyzed with quantitative and qualitative descriptive. According to the Zmijewski method calculation, only one company is predicted to go bankrupt, namely PSDN. Meanwhile, according to the Springate model there are 5 companies that are predicted to go bankrupt namely ALTO, INDF, PSDN, ROTI and SKBM. While the accuracy test shows that the Zmijewski model has a higher accuracy rate than the Springate Model which is 92.3%.
The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Rifani Akbar Sulbahri; Yuni Adinda Putri; Mulyani Susanti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.186 KB) | DOI: 10.32524/jkb.v19i2.290

Abstract

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.
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