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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

Author-ID : 2742638

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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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 (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

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.

Pengakuan Pendapatan dan Beban Perusahaan Jasa Konstruksi Pada PT. Jaya Abadi Sriwijaya Sulbahri, Rifani Akbar; Putri, Yuni Adinda; Rachmawati, Yuni
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)

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 Gross Profit Margin, Liqudity Rasio, Earning Ratio, Dan Solvability Ratio Tehadap Pertumbuhan Laba Dan Return Saham Pada Perusahaan Jasa Sub Sector Property And Real Estate Yang Dipublikasikan Dan Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2: Faktor-Faktor yang mempengaruhi Pertumbuhan Laba Dan Return Saham ARIFIN, FIRMANSYAH; Sulbahri, Rifani Akbar
Jurnal Ecoment Global Vol. 8 No. 3 (2023): Edisi Desember 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v8i3.3382

Abstract Penelitian ini bertujuan untuk mengetahui pengaruh gross profit margin , rasio likuiditas, earning ratio, rasio solvabilitas terhadap pertumbuhan laba dan return saham. Objective: Design/Methods/Approach: Populasi adalah perusahaan sektor property dan real estate, periode 2017-2019. Analisis regresi berganda data panel digunakan sebagai strategi dalam metode statistik. Findings: Hasil penelitian menunjukkan bahwa model penelitian pertama menunjukkan hanya earning ratio dan solvability ratio yang berpengaruh terhadap pertumbuhan laba, sedangkan gross profit margin, liquidity ratio tidak berpengaruh terhadap pertumbuhan laba. Pada model penelitian yang ke dua menunjukkan liquidity ratio dan solvability ratio berpengaruh terhadap return saham, sedangkan gross profit margin dan earning ratio tidak berpengaruh signifikan terhadap return saham. Originality/Value : Penelitian ini menggunakan 2 model penelitian, sedangkan pada penelitian ini penelitian sebelumnya hubungan antar variabel dengan menggunakan satu model dan menggunakan teknik analisis regresi berganda data panel digunakan sebagai strategi dalam metode statistik Practicial/Policy implication : Implikasi dari tulisan ini diharapkan dapat bermanfaat bagi investor, manajemen perusahaan, dan pemangku kepentingan untuk membantu perusahaan meningkatkan pertumbuhan laba dan return saham. Selain itu tulisan ini dapat memperkaya literatur di bidang keuangan perusahaan dan menjadi referensi bagi penelitian selanjutnya.

ANALISIS KOMPARATIF MODEL SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2018 Rachmawati, Yuni; SULBAHRI, RIFANI AKBAR
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)

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 Sulbahri , Rifani Akbar; Putri, Yuni Adinda; Susanti, Mulyani
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

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.

Financial Ratio Analysis Of State-Owned Enterprises (SOE) In The City Of Palembang Siregar, Muhammad Ichsan; Cahyadi, Afriyadi; Igamo, Alghifari Mahdi; Saggaf, Abdullah; Sulbahri, Rifani Akbar
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Catholic University Musi Charitas

This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises. Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)

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

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): 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

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.

Whether Company Size and Working Capital Turnover are Related to Current Ratio Seftiani, Lisa; Sulbahri, Rifani Akbar; Aryani, Dwi Septa
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of company size and working capital turnover ratio on liquidity in insurance companies listed on the Indonesia Stock Exchange in 2019-2022. The method used in this research is quantitative method and associative research type. The sample of this research is insurance companies listed on the Indonesia Stock Exchange in 2019-2022, totaling 15 companies with sampling techniques using purposive sampling method. Simultaneously, the results of this study indicate that company size and working capital turnover ratio simultaneously affect liquidity in insurance companies listed on the Indonesia Stock Exchange in 2019-2022 this is because the sig F value is 0.000 <0.05. Partially, the results of this study indicate that company size partially affects liquidity in insurance companies listed on the Indonesia Stock Exchange in 2019-2022, this is because the sig t value of the company size variable is 0.002 <0.05. Working capital turnover ratio partially affects liquidity in insurance companies listed on the Indonesia Stock Exchange in 2019-2022, this is because the sig t value of the working capital turnover ratio variable is 0.021 <0.05.

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

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