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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Manajemen Universitas Udayana Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Elementer (Elektro dan Mesin Terapan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting MBIA Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Ilmiah Telsinas Elektro, Sipil dan Teknik Informasi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Informatika Ekonomi Bisnis SENAPAS Jurnal Akuntansi dan Governance Andalas Indonesian Journal of Auditing and Accounting
Rahmat Febrianto
Andalas University
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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mitigasi penuruan tegangan dengan liquid untuk starter motor pada sistem PT Solusi Bangun Indonesia TQ 1 Wijanarko, Rahmat Febrianto
Jurnal ELEMENTER (Elektro dan Mesin Terapan) Vol 10 No 1 (2024): Jurnal Elektro dan Mesin Terapan (ELEMENTER)
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/elementer.v10i1.6295

Abstract

Voltage stability is one of the main concerns in the electric power system. One of them is related to the voltage sagging problem. The cause of voltage stability problems in the electric power system is the motor starting event. The current motor starting method that is often used is to use a VFD soft starter. There is another method to mitigate voltage sagging problems during motor starting events using the liquid starter technique which is still rarely used. The simulation results obtained show that by using a liquid starter there is a slight decrease in the voltage profile, low starting current, smooth start, little impact on the grid. This was proven in the application of a liquid starter using etap software and Matlab plotting. The smallest value of the voltage profile was 90.35% and the starting current was 6 times lower than the direct online method. From this application, the liquid starter method has proven to be much more effective in overcoming high voltage and current sags during motor starting events.
Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas Saputra, Anggi; Widiastuty, Erna; Febrianto, Rahmat
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4881

Abstract

This study aims to identify factors that influence individual or group interest in investing in the capital market, especially among Economics and Business students from universities in West Sumatra. Some of the factors that become the focus of research include the level of knowledge about investment, the availability of online trading facilities, and the level of religiosity. The population of this study were Economics and Business faculty students with active status at universities in West Sumatra using certain criteria obtained 73 respondents. The data source in this study is primary data through questionnaires. Hypothesis testing using SPSS. The results of hypothesis testing provide evidence that: (1) investment knowledge is not proven to have a significant influence on investment interest. (2) online trading facilities and religiosity have a positive and significant effect on investment interest.
Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara Trimuliani, Diva; Febrianto, Rahmat
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.681

Abstract

Isu lingkungan menjadi hal yang sangat penting untuk dibahas belakangan ini apalagi semenjak efek pemanasan global kian nyata dirasakan. Salah satu penyebab pemanasan global adalah emisi karbon berlebih yang terjebak di atmosfer bumi. Perusahaan memegang peranan penting dalam menghasilkan emisi karbon ini. Salah satu cara yang dapat dilakukan untuk mengurangi pemanasan global adalah dengan menurunkan tingkat emisi karbon perusahaan. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pengungkapan emisi karbon dan kinerja karbon terhadap nilai perusahaan dengan moderasi kepemilikan negara pada perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yang digunakan adalah analisis regresi berganda dan moderated regression analysis (MRA). Pengumpulan data diperoleh melaui annual report dan sustainability report masing-masing perusahaan. Hasilnya menunjukkan bahwa pengungkapan emisi karbon dan kinerja karbon berpengaruh positif terhadap nilai perusahaan. Kepemilikan negara tidak mampu memoderasi pengungkapan emisi karbon terhadap nilai perusahaan namun mampu memoderasi kinerja karbon dengan nilai perusahaan.
ANALISIS RISIKO BISNIS PADA UKM COFFEE SHOP DI KOTA PADANG Halimah Tusadiah; Fadila Rahma Mulya; Rahmat Febrianto; Erna Widiastuty; Rebi Fara Handika
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23211

Abstract

Abstrak: Jumlah Coffee shop yang semakin meningkat di Kota Padang menunjukkan bahwa minum kopi telah menjadi gaya hidup. Peningkatan jumlah coffee shop menunjukkan bahwa bisnis kopi memiliki prospek yang menjanjikan di masa depan. Kegiatan pengabdian masyarakat ini bertujuan untuk menganalisis risiko bisnis pada kedai kopi NorthEast, sebuah UKM yang berlokasi di Kota Padang. Analisis risiko penting dilakukan karena bertujuan untuk melakukan antisipasi risiko bisnis UKM di masa depan. Metode yang dilakukan dalam kegiatan pengabdian ini terdiri dari observasi, wawancara, dan konsultasi. Metoda observasi dilakukan untuk menentukan objek kegiatan pengabdian. Metoda wawancara bertujuan untuk membantu UKM menganalisis risiko bisnisnya. Metoda konsultasi bertujuan untuk memaparkan hasil analisis yang dilakukan sebelumnya dan memberikan solusi atas permasalahan risiko yang dihadapi. Hasilnya adalah bahwa UKM perlu melakukan analisis terhadap risiko bisnisnya secara regular dan mandiri menggunakan instrumen yang disediakan oleh tim pengabdi.Abstract: The increasing number of coffee shops in Padang City shows that drinking coffee has become a lifestyle. The increase in the number of coffee shops shows that the coffee business has promising prospects in the future. This community service activity aims to analyse business risks in coffee shop UKMs in Padang City. Risk analysis is important because it aims to anticipate future SME business risks. The methods used in this service activity consist of observation, interviews and consultation. The observation method is used to determine the object of service activities. The interview method aims to help SMEs analyses their business risks. The consultation method aims to explain the results of previous analyses and provide solutions to the risk problems faced. The result is that SMEs need to analyse their business risks in the future independently using risk measurement instrument provided.
THE RELATIONSHIP OF COMPANY LIFE CYCLE TO FINANCIAL STATEMENT COMPARABILITY MODERATED BY INFORMATION ASYMMETRY Fadhillah, Nurul; Febrianto, Rahmat
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20113

Abstract

This research aims to examine the relationship between the company life cycle and the comparability of financial reports which is moderated by information asymmetry. The sample consist of non-financial companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data were obtained from the company’s annual reports and from  Thomsonreuters. The total number of companies sampled are 219 companies. The results showed that companies in the introduction, growth, and mature stages, had a higher level of financial report comparability, while companies in the decline and shake-out stages had a lower level of financial report comparability. Our findings also suggest that information asymmetry weakens the relationship between firm life cycle stage and financial report comparability. This means that when a company is in the mature life cycle stage, it has higher comparability than other life cycle stages, but the relationship between the company's position in its life cycle stage is weakened by the high asymmetry value.
FACTORS THAT INFLUENCE THE CHOICE OF CLAWBACK COMPENSATION IN INDONESIAN BANKS Feelya Monica; Rahmat Febrianto
Buletin Studi Ekonomi VOLUME.29.NO.02.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i02.p01

Abstract

Indonesian Financial Service Authority regulates that banks should have implement their remuneration scheme no later than January 1, 2017. The regulation No. 45/2015 requires bank to choose clawback, holdback, or a combination of both clawback and holdback. A clawback provision permits bank to withdraw compensation paid to its employee should some risks related to the employee’s decision brings the loss to the bank. A holdback provision, on the other hand, permits the bank to retain some portion of the variable compensation until a certain period passed. The regulation also permits bank to combine both the clawback and holdback systems. This study investigates factors that may have association with the choice of the remuration system. We divide factors into performance and corporate governance. The result shows that only the net interest margin and the ratio of operating expense to revenue that have statistically significant association with the likelihood to choose clawback system. While, all corporate governance variables do not show a relationship with the choice of remuneration system. We can not compare our results with any previous research because we may be the first to investigate the implementation of clawback or malus in Indonesia.
Pengaruh Kinerja Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderasi : (Studi Empiris pada Beberapa Negara di Asia Tenggara) Jeny Edelvi Rahmadany; Rahmat Febrianto
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.100

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kinerja corporate social responsibility (CSR) terhadap nilai perusahaan di berbagai negara di Asia Tenggara serta menganalisis peran manajemen laba dalam hubungan tersebut. Populasi penelitian mencakup seluruh perusahaan yang terdaftar di bursa efek masing-masing negara di Asia Tenggara pada periode 2013–2022. Nilai perusahaan diukur menggunakan Tobin’s Q, sementara kinerja CSR diukur berdasarkan nilai rata-rata ESG. Manajemen laba, yang berperan sebagai variabel moderasi, diukur menggunakan Modified Jones Model. Variabel kontrol yang digunakan dalam penelitian ini meliputi ukuran perusahaan dan leverage. Hasil penelitian menunjukkan bahwa kinerja CSR berpengaruh positif terhadap nilai perusahaan di Malaysia dan Singapura. Namun, di Filipina, Indonesia, dan Thailand, kinerja CSR tidak berpengaruh terhadap nilai perusahaan. Selain itu, ditemukan bahwa manajemen laba memperlemah pengaruh kinerja CSR terhadap nilai perusahaan di Singapura. Sebaliknya, di Filipina, Indonesia, Malaysia, dan Thailand, manajemen laba tidak memiliki efek moderasi terhadap hubungan antara kinerja CSR dan nilai perusahaan. Penelitian ini memiliki beberapa keterbatasan. Pertama, cakupan populasi yang luas mengakibatkan adanya perusahaan yang tidak secara konsisten mengungkapkan laporan tahunan mereka. Kedua, penelitian ini masih memiliki keterbatasan dalam membuktikan pengaruh kinerja CSR terhadap nilai perusahaan secara akurat. Ketiga, penelitian di masa depan disarankan untuk menggunakan indikator lain dalam mengukur kinerja CSR guna meningkatkan validitas hasil penelitian.
ESG, Firm Value, and Life Cycle: Evidences from South East Asia Areta Xaviera; Rahmat Febrianto; Erna Widiastuty; Iswardi Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

Abstract

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.
Tax Avoidance on Institutional Ownership: Case Study of Banking Companies in Indonesian Capital Market Yefri Reswita; Syukri Lukman; Rahmat Febrianto; Fajri Adrianto
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.25523

Abstract

One of the causes of tax avoidance actions is influenced by corporate governance factors, including ownership structure. This study examines the relationship between institutional ownership structure and tax avoidance activities, with the moderating effect of independent directors. The research utilizes panel data from banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022, totaling 430 firm-year observations. The estimation model employs Ordinary Least Square (OLS) approach. The results indicate that institutional ownership structure has a significant negative effect on tax avoidance actions. The moderating effect of independent directors does not have a significant influence on the relationship between institutional ownership structure and tax avoidance activities. Monitoring and internal control mechanisms are essential to mitigate actions detrimental to the interests of minority shareholders.
Analisis manajemen impresi pada pengungkapan forward looking di masa krisis Oktofa, Yusi Rahmawati; Febrianto, Rahmat
Seminar Nasional Penelitian dan Abdimas Vol 3 No 1 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v3i1.12558

Abstract

Penelitian ini bertujuan untuk menganalisis praktik manajemen impresi pada pengungkapan forward looking perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan sumber data laporan tahunan pada bagian Management Discussion and Analysis. Analisis dilakukan dengan menggunakan perangkat lunak NVivo. Penelitian ini menegaskan bahwa perusahaan dengan pendapatan dan aliran kas  operasi positif cenderung mengungkapkan informasi forward looking yang optimis dan lebih aktif dalam memberikan informasi forward looking seperti strategi pertumbuhan dan perkembangan yang akan dijalankan di masa depan. Sementara itu, perusahaan dengan pendapatan dan aliran kas operasi negatif juga mengungkapkan informasi forward looking yang optimis tetapi dengan nada yang lebih hati-hati dan informasi forward looking yang diberikan lebih ke arah penguatan internal perusahaan. Penelitian di masa depan dapat menganalisis apakah pola yang sama akan sama dengan model krisis yang lainnya.
Co-Authors Adelia, Fina Adzhana Adlah Akbar, Farras Atha Amy Fontanella anggi saputra Anita Wijayanti Annisa Rahman Areta Xaviera ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Denny Yohana Destina Surya Lestari Diva Trimuliani Efrizon Efrizon Erna Widiastuti ERNA WIDIASTUTY ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhillah, Nurul Fadila Rahma Mulya Fajri Adrianto Feelya Monica Halimah Tusadiah Handika, Rebi Fara Ika Sari Wahyuni TD Imelia Desika Fitri Iswardi Iswardi Jeny Edelvi Rahmadany Kicky Feldareza Latifah Marwah Monica Verginia Muhammad Harry Krishna Mulia Muhammad Irfan Niki Lukviarman, Niki Novi Amelia Nursita, Ersalia Dewi Oktofa, Yusi Rahmawati putri, amanda Rafdinal Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rana Syifa Medinda Rayna Kartika, Rayna Reswita, Yefri Slamet Sugiri Sumiyana Sumiyana Syukri Lukman Trimuliani, Diva Verni Juita Veronika Geani YOLANDA DAHLER Yurniwati Yurniwati