Article Per Year (5 Year)
p-Index From 2020 - 2025
1.182
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Kartika Rachma Sari
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Penerapan Metode Altman (Z-Score) untuk Memprediksi Risiko Kebangkrutan Rita Martini; Deli Aulia; Nurhasanah Nurhasanah; Kartika Rachma Sari
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 3 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i3.806

Abstract

Analisis risiko kebangkrutan menggunakan metode Altman Z-Score yang ditujukan untuk menentukan tingkat potensi kebangkrutan pada PT Smartfren Telecom, Tbk. Data yang digunakan dalam analisis ini berupa data sekunder meliputi laporan keuangan konsolidasi tahun 2016, 2017, 2018, 2019, dan 2020. Perhitungan tingkat kebangkrutan yang telah dilakukan dengan menggunakan metode Altman Z-Score, didapatkan pada tahun 2016-2020 PT Smartfren Telecom, Tbk. berada dalam zona berbahaya dengan perhitungan rata-rata Z-Score < 1,1. Dari analisis yang telah dilakukan dapat disimpulkan bahwa perusahaan mengalami tanda-tanda kebangkrutan.
Pengaruh Varians Anggaran Pendapatan, Varians Anggaran Belanja, dan Ukuran Pemerintah Daerah terhadap Kinerja Keuangan Frety Suci Tiara Hati; Kartika Rachma Sari; Sopiyan AR
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.839

Abstract

This study aims to analyze the effect of revenue budget variance, expenditure budget variance, and local government size on the financial performance of district/city governments in South Sumatra Province. Financial performance is measured using an efficiency ratio that describes how optimally local governments manage their budgets. The data used are secondary data obtained from the Regional Government Financial Reports (LKPD) of 17 districts/cities in South Sumatra Province. The analysis method used in this study is panel data regression with the help of the Eviews 12 application. The results of the study indicate that revenue budget variance has a significant negative effect on regional financial performance, which means that the greater the deviation between the budget and revenue realization, the lower the efficiency of financial performance. Conversely, expenditure budget variance has a significant positive effect, which indicates that spending realization that is smaller than the budget can reflect the efficiency of fund use. The size of the local government also has a significant positive effect on financial performance, which indicates that the greater the total assets owned by the region, the more efficient its financial management. These findings are expected to be a consideration for local governments in preparing and realizing budgets more appropriately and efficiently.
SOSIALISASI PERANCANGAN SIA PERSEDIAAN BARANG BERBASIS DIGITAL BUSINESS PADA CV ISTANA KOMPUTER Nur Halimatus Sa’adah; Rosy Armaini; Sri Hartaty; Rita Martini; Kartika Rachma Sari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

CV Istana merupakan badan usaha yang bergerak di bidang penjualan barang komputer, printer, dan aksesori komputer. Pencatatan persediaan pada usaha ini masih dilakukan secara manual. Permasalahan yang muncul adalah kesulitan dalam melakukan rekapitulasi, sehingga jumlah fisik barang tidak sesuai dengan jumlah yang tercatat pada bukti transaksi. Pengembangan sistem dilakukan dengan menggunakan metode waterfall untuk menghasilkan jurnal pembelian, penjualan, jurnal umum, buku besar, kartu persediaan, serta laporan laba rugi. Dengan adanya aplikasi ini, data dapat disajikan secara efektif, efisien, dan akurat, sehingga membantu perusahaan dalam mengetahui data penjualan, pembelian, serta stok barang yang tersedia sekaligus meningkatkan pengendalian internal.
Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Salsabila, Hilda; Kartika Rachma Sari; Yulsiati, Henny
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Co-Authors Bella Rahma Sary Deli Aulia Frety Suci Tiara Hati Henny Yulsiati Mardiana Ayu Lestari Nur Halimatus Sa’adah Nurhasanah Nurhasanah Rosy Armaini Salsabila, Hilda Sandrayati Sopiyan AR Sri Hartaty Sukmini Hartati