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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 Jurnal Ecoment Global: Kajian Bisnis dan Manajemen 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 Jurnal Akuntansi Keuangan Dan Perpajakan Bersama : Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research Journal of Management
Rifani Akbar Sulbahri
Universitas Tridinanti
Religion 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
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.
Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan Yuni Adinda Putri; Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.207

Abstract

This study aims to present a reflection of the literature on green marketing strategies and analyze seven factors that will affect company performance. This research refers to the literature review method. As green marketing strategies become increasingly important for companies following the triple bottom line performance evaluation, this research seeks to better understand the role of the "green marketing mix" as a marketing strategy. This model links the relationship between green marketing strategies, including green product, green price, green promotion, green distribution, green people, green process, and green physical evidence, with company performance, including financial and non-financial performance. The results of the study show that the green marketing strategy has a positive effect on the company's financial and non-financial performance. From the discussion above, it can be concluded that this research extensively reviews the literature in the field of green marketing strategy and highlights that companies that adopt green marketing strategies (green product, green price, green distribution, green promotion, green people, green process, and green physical evidence) are expected to generate more profits than firms that do not adopt the strategy.
Perencanaan Keuangan Pribadi: Bagaimana Mimpi Menjadi Tujuan Putra, Dimas Pratama; Firmansyah Arifin; Sulbahri, Rifani Akbar
Jurnal Pemberdayaan Masyarakat Vol 9 No 1 (2024): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i1.9228

Abstract

Many people wish to have healthy finances in which they are not under financial stress. However, due to a lack of understanding (financial literacy), many people can just dream and cannot plan healthy personal finances. Only 40% of residents in Palembang City's Sako District complete personal financial planning, as determined by a survey conducted by 100 persons. This community program seeks to educate participants on the necessity of personal financial planning and how to create personal financial statements to attain financial goals. The residential area in Sako District, Palembang City, has been designated as the target for community service (PKM) implementation. This research provides learning using mentoring and discussion methods. The results revealed an average of 20 Participants Financially stressless, 1 Participant Financially Stressed, 1 Participant Financially Shocked, and 1 Participant Financially stressfree. Thus, the average participant's basic financial condition is usually less stressful and worrying, but investment and protection are still minimal so they are worried about causing problems in the future.
TRANSFORMASI DIGITAL DAN KINERJA PERUSAHAAN TELEKOMUNIKASI: BUKTI EMPIRIS DI INDONESIA Sulbahri , Rifani Akbar; Putri, Yuni Adinda
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1451

Abstract

Abstract (Times New Roman 11) Purpose - This study aims to examine the impact of digital transformation—including the adoption of 5G technology, cloud computing, and the Internet of Things (IoT)—on the performance of telecommunication companies in Indonesia. The research focuses on assessing how digitalization influences financial and operational performance, with government policy considered as a moderating factor. Design/Methodology/Approach - A quantitative, causal research design was employed. Data were collected through surveys, interviews, and documentation from five major Indonesian telecommunication firms during the 2023–2024 period. Multiple linear regression analysis was conducted using SPSS software to determine the effect of digital technology adoption on company performance. Findings - The results indicate that digitalization significantly enhances corporate performance in terms of financial outcomes and operational efficiency. The implementation of 5G and cloud computing strengthens service quality and customer satisfaction, while government regulation plays a moderating role in these effects. Practical Implications - These findings offer practical implications for policymakers and telecom executives in formulating digital strategies aligned with regulatory frameworks and market needs. The study also informs public policy aimed at accelerating equitable digital infrastructure across underserved regions. Originality/Value - This research provides novel insights by addressing literature gaps concerning digital transformation in emerging economies. Its originality lies in integrating technology adoption, firm performance, and regulatory influence—an approach rarely explored in previous studies within the Indonesian telecom sector. Keywords: 5G Technology; Cloud Computing; Digital Transformation; Firm Performance; Regulation
IMPLEMENTASI AKUNTANSI HIJAU SYARIAH DAN DAMPAKNYA TERHADAP KINERJA KEBERLANJUTAN: STUDI DI KOTA PALEMBANG Sulbahri, Rifani Akbar
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 11 No 1 (2025): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v11i1.1564

Abstract

Isu keberlanjutan menuntut organisasi mengintegrasikan aspek ekonomi, sosial, dan lingkungan dalam kebijakan serta praktik. Di Indonesia, penerapan Environmental Management Accounting (EMA) masih terbatas, khususnya di sektor publik dan UMKM. Penelitian ini menganalisis faktor-faktor yang memengaruhi implementasi akuntansi hijau syariah serta dampaknya terhadap kinerja keberlanjutan di Palembang. Penelitian menggunakan pendekatan explanatory sequential mixed-method dengan survei kuantitatif dan wawancara kualitatif. Hasil menunjukkan bahwa tekanan institusional, kapabilitas organisasi, dan orientasi Maqāṣid al-Sharī‘ah berpengaruh signifikan terhadap implementasi akuntansi hijau syariah, di mana orientasi Maqāṣid memiliki peran dominan. Hambatan utama adalah rendahnya literasi EMA, ketiadaan pedoman teknis berbasis syariah, dan keterbatasan dukungan teknologi. Kebaruan penelitian ini terletak pada pengembangan model tata kelola akuntansi hijau syariah berbasis kota yang mengintegrasikan EMA dan nilai-nilai Maqāṣid al-Sharī‘ah. Kontribusi teoretis memperkaya Stakeholder Theory dan Institutional Theory, sedangkan kontribusi praktis berupa rekomendasi kebijakan, scorecard, dan panduan implementasi yang dapat direplikasi di daerah lain.
Co-Authors Afriyadi Cahyadi, Afriyadi Al Sya’ban, Massagar Alghifari Mahdi Igamo Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Asyifa, Adinda Putri Aulia , Suci Choironi, Aribah Muthi Deprianti, Gita Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Indah Permata Sari Karolin Adhisty Koefrowi Koefrowi Lestari, Luffi Luk luk Fuadah Martha Rianty Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Mulyani Susanti Nur Effen Padriyansyah Padriyansyah Padriyansyah Putra, Dimas Pratama Putri, Sarahdeaz Siti Fazzaura Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Sanditha, Fidia Seftiani, Lisa Siregar, Muhammad Ichsan Sri Hartati Susanti, Mulyani Syamsu Rijal Yessi Nelissma Fitri Yulia Saftiana Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zahra, Nabilah Amalia