Article Per Year (5 Year)
p-Index From 2021 - 2026
6.972
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA Jurnal Proaksi Global Financial Accounting Journal JASS (Journal of Accounting for Sustainable Society) Jurnal EK dan BI Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Cahaya Mandalika JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bahtera Inovasi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur INVOICE : JURNAL ILMU AKUNTANSI KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Bina Bangsa Ekonomika Society: Jurnal Pengabdian Masyarakat eCo-Fin Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Masyarakat Mengabdi Nusantara Mestaka: Jurnal Pengabdian Kepada Masyarakat Zadama: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Bisnis dan Manajemen (JURBISMAN) Social Science Academic GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital Aksi Kita: Jurnal Pengabdian Kepada Masyarakat JIMEK Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
M. Rimawan
Sekolah Tinggi Ilmu Ekonomi Bima
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Pengaruh Rasio TIER dan TATO terhadap ROA pada Perusahaan Besi dan Baja di BEI Resti Ningrum; Aris Munandar; M. Rimawan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7461

Abstract

This study aims to analyze the effect of Times Interest Earned Ratio (TIER) and Total Asset Turnover (TATO) on Return on Assets (ROA) in the iron and steel sub-industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research uses an associative quantitative approach with multiple linear regression analysis. The population consists of 10 companies, with 6 companies selected as samples based on specific criteria. Data were obtained from annual financial statements and analyzed using SPSS version 23. The results show that partially, both TIER and TATO have a positive and significant effect on ROA. Simultaneously, TIER and TATO also have a significant effect on ROA, as indicated by an F-value of 19.662 and a significance level of 0.000. These findings indicate that asset efficiency and the ability to meet interest obligations are important factors in improving company profitability. This research is expected to provide practical contributions for company management and investors in making financial decisions.
Efektivitas Pengelolaan Pendapatan Asli Daerah dalam Mendukung Kemandirian Fiskal Alwi Alwi; M. Rimawan; Puji Muniarti; Hanifa Mutiah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12739

Abstract

This study aims to analyze the effectiveness of local own-source revenue (PAD) collection and describe the fiscal independence ratio of the Bima City Government during 2021-2025. A descriptive quantitative method was used, relying on secondary data from the Regional Financial and Asset Management Agency (BPKAD) of Bima City. The results show that the PAD effectiveness ratio improved from the "less effective" category in 2021 (79.78%) to the "effective" category in 2024 and 2025 (99.45% and 98.63%, respectively), reflecting improved tax administration, more realistic revenue targets, and intensification efforts on the swiftlet nest tax, entertainment tax, food and beverage tax, and parking retribution. In contrast, the fiscal independence ratio remained consistently in the "very low" category with an instructive relationship pattern throughout 2021-2025, ranging between 7.07% and 17.33%, indicating persistently high dependence on central and provincial transfer funds. The improvement in PAD effectiveness was not automatically followed by a significant increase in fiscal independence, since the growth of transfer funds far outpaced PAD growth. These findings imply that strengthening local fiscal independence requires strategies beyond improving PAD collection effectiveness, such as expanding the local tax base, developing local economic sectors, and optimizing regional asset management, so that PAD growth can keep pace with the growth of transfer funds over time.
Analisis Pengaruh Current Ratio, Investment Opportunity Set dan Firm Size terhadap Earning Quality pada PT. Matahari Departement Store, TBK Nufus Al Maidah; M. Rimawan; Wulandari Wulandari
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.8102

Abstract

This study aims to analyze the influence of current ratio, investment opportunity set, and firm size on earning quality in PT Matahari Department Store Tbk. The background of this study departs from the phenomenon of declining profit quality that occurs in the midst of the intensity of competition in the retail industry and the shift in consumer behavior towards digital platforms. This study uses a quantitative approach with multiple linear regression method, based on the company's financial statement data for the period 2014–2024. The results of the analysis show that partially or simultaneously, the current ratio, investment opportunity set, and firm size variables do not have a significant influence on earning quality. These findings indicate that these internal factors are not the main determinants in maintaining the quality of a company's profits, especially in the context of the dynamic and competitive modern retail industry. As such, companies need to consider more complex external and non-financial factors in their financial performance management strategy. The implications of this study emphasize the importance of increasing transparency and strengthening the overall performance management system. This aims to maintain the credibility of the financial information presented to stakeholders, especially amid market pressures and rapidly changing business landscapes. This research also contributes to the development of management accounting literature and corporate finance, as well as being a reference for practitioners and policy makers in formulating more adaptive and sustainable strategies. Taking into account industry dynamics and the empirical results obtained, the study recommends the need for a more holistic approach to assessing the quality of profits, including the integration of aspects of governance, digital innovation, and risk management.
Co-Authors Afdatul Wahdaniyah Ainun Fadilah Aliah Pratiwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amirulmukminin Amirulmukminin Anggi Anggriani Aris Munandar Aris Munandar Chaerul Anam Della Saputri Dhini Nurullah Dzaitun Mithaqain Fakriatun Baiti FATIHITUL MIHRAD fatmawati fatmawati Fayzha Oktavia Fitratul Aqidah Gunawan Sakti Hamdani Hanifa Mutiah Hanifah Muthiah Hanifah Muthiah Hanifah Mutiah Husmiati Ismaliah Indah Putri Sari Intisari Haryanti Irwan Irwan Ismunandar dan Irma Mardian Ita Nur Athiaturrahman Jaeanab Jaeanab Jaenab Jaenab Kartin Aprianti M Syukur Dwiriansyah M Syukur Dwiriansyah M Syukur Dwiriansyah M. Yusuf Mawar Hidayati Muhammad Badar Muhammad Syafikul Khalis Mukhlis Mulyadin Mulyadin Nafisa Iyelda Nafisah Nurulrahmatiah Nanang Yuliana Ni Made Dwi Puspitawati Nilam Sari Nining Andriani Nufus Al Maidah Nunik Tri Wulandari Nur Fetiningsih Syaframis Nuraini Nuraini Nuranisyah dan Firmansyah Kusumayadi Nurhayati Nurhayati Nurul Huda Ovriyadin Ovriyadin Ovriyadin Ovriyadin, Ovriyadin Ovriyaidn Puji Muniarti Puji Muniarty Puji Muniarty Putri Sabilah Resti Ningrum Reza Fitriani Rosti Waliana Putri Sahrul Akbar Saidnil Aksa Salimatul Uyun Soedjatmiko Sri Ernawati Sri Ernawati Sri Mulyanti Sufriani Sufriani Tri Wahyuni Alifah Tri Wahyuni Alifah WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yuyun Andrianingsih