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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 JAD: Jurnal Riset Akuntansi & Keuangan Dewantara MBIA 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 Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Akuntansi Keuangan Dan Perpajakan Bersama : Jurnal Pengabdian Masyarakat Indonesia Economic Journal International Journal of Economics and Management Research Journal of Management Jurnal Kompetitif
Rifani Akbar Sulbahri
Fakultas Ekonomi, Universitas Sriwijaya, Indralaya, Sumatera Selatan
Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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.
Pengaruh Sales (penjualan) dan Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba Rifani Akbar Sulbahri
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.937

Abstract

The company always wants its business to grow. These developments will occur if supported by the ability of management to establish policies in planning, obtaining, and utilizing funds to maximize corporate values. It cannot be denied that profit growth cannot be separated from the company's financial performance. One of the most commonly used financial analysis tools is financial ratios. This research was conducted to reexamine the relationship of Sales and financial ratios with profit growth. The inconsistency of the results from previous studies caused this issue to be interesting to be examined again. This study aims to provide evidence that the variable Sales (Sales) and Debt to Equity Ratio, affect the profit growth. The conclusion in this study obtained Sales significant effect on earnings changes with the value of prob. sales variable <critical probability value (α = 5%) of 0.0043 <0.05, so that the sales variable has a significant effect on earnings changes.DER has a significant effect on earnings changes on prob. DER variable <critical probability value (α = 5%) of 0.0000 <0.05, so that the DER variable has a significant effect on earnings changes. Abstrak Perusahaan senantiasa menginginkan usahanya berkembang. Perkembangan tersebut akan terjadi apabila didukung oleh adanya kemampuan manajemen dalam menetapkan kebijaksanaan dalam merencanakan, mendapatkan, dan memanfaatkan dana-dana untuk memaksimumkan nilai-nilai perusahaan. Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan. Salah satu alat analisis keuangan yang paling sering digunakan adalah rasio keuangan. Penelitian ini dilakukan untuk menguji kembali hubungan Sales (Penjualan) dan rasio keuangan dengan pertumbuhan laba.Adanya ketidak konsistenan hasil dari penelitian-penelitian sebelumnya menyebabkan isu ini menarik untuk diteliti kembali. Penelitian ini bertujuan untuk memberikan bukti bahwa variabel Sales (Penjualan) dan Debt to Equity Ratio,berpengaruh terhadap pertumbuhan laba. Kesimpulan pada penelitian ini didapat Sales berpengaruh signifikan terhadap Perubahan laba dengan Nilai prob. variabel sales < nilai probabilitas kritis (α = 5%) sebesar 0.0043 < 0,05, sehingga variabel sales berpengaruh signifikan terhadap perubahan laba.DER berpengaruh signifikan terhadap Perubahan laba Nilai prob. variabel DER < nilai probabilitas kritis (α = 5%) sebesar 0.0000 < 0.05, sehingga variabel DER berpengaruh signifikan terhadap perubahan laba. Kata Kunci : Pertumbuhan Laba, Penjualan, DER
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.
EDUKASI MEDIA SOSIAL SEBAGAI SOLUSI PENINGKATAN PENJUALAN UMKM ON’S COFFEE Akbar Sulbahri, Rifani; Putri, Yuni Adinda; Rachmawati, Yuni; Arifin, Firmansyah; Putra, Dimas Pratama
Jurnal Abdimas Musi Charitas Vol. 8 No. 2 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 2, Desember 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i2.1283

Abstract

The advancement of information technology has transformed the business world from traditional to integrated digital platforms. Easy and fast access to information encourages people to engage more in online shopping through e-commerce. Businesses, including MSMEs, must leverage technology to survive and grow. Social media is one of the critical technologies, serving not only to boost sales but also as a marketing communication tool to build brand image and consumer loyalty. However, MSMEs like On's Coffee face challenges such as low educational background, limited entrepreneurial skills, and restricted access to information. Training was provided on audience segmentation strategies, targeted paid advertising, and interactive features such as polls and video content to address these issues. The program successfully enhanced partner understanding, inspired creative content development, and improved business profits by optimizing social media as an effective digital marketing platform.
Co-Authors Afriyadi Cahyadi, Afriyadi Aida Rakhmawati Aisyah Zahra Putri Ajie Al Sya’ban, Massagar Alghifari Mahdi Igamo Andhara, Andhara Az Zahra Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Asyifa, Adinda Putri Aulia , Suci Carissa, Zhafirah Thalia Choironi, Aribah Muthi Deprianti, Gita Dita Marisa Putri Dolly Tanzil Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Herman Efrizal Ilham, Muhammad Ilham Rezki Wijaya Indah Permata Sari Indri, Indri Natalia Jasmin Saidina Karolin Adhisty Kayla Ranatasya Rahmadania Putri Koefrowi Koefrowi Lestari, Luffi Luk luk Fuadah Martha Rianty Maulana, Andriano Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Bahrul Ulum Muhammad Hidayat Mulyani Susanti Naghmantun Fadhilah Nayla Syakirah Riyanti Nur Effen Nurarfani, Hanin Muthi'ah Nurhalimah Padriyansyah Padriyansyah Padriyansyah Pambudi, Bagas Aditya Pratama Putra, Dimas Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rahma Aulia Fitriani Rahmawati, Siti Mei Riko, Mudriko Ahyulindo Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Sanditha, Fidia Seftiani, Lisa Siregar, Muhammad Ichsan Siti Sarahdeaz Fazzaura Putri Sri Hartati Susanti, Mulyani Syamsu Rijal Syariah, Mona Asifa Yessi Nelissma Fitri Yulia Saftiana Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zahra, Nabilah Amalia