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RIFKHAN RIFKHAN
Universitas Pamulang, Indonesia
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Sosialisasi SAK EMKM Pada SMA 1926 Tangerang Selatan Indra Iman Sumantri; Zaldy Sutaman; Rifkhan
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Universitas Pamulang, berkiprah dalam menumbuhkan jiwa kewirausahaan di kalangan mahasiswa, masyarakat dan pelaku usaha Masih sedikit / belum ada materi yang membahas lebih banyak tentang pengelolaan Usaha Mikro Kecil dan Menengah (UMKM) dari sisi pengelolaan keuangan perusahaan khususnya laporan keuangan UMKM. Siswa Lulusan SMA banyak yang tidak memiliki keahlian tata kelola keuangan untuk mandiri berusaha. Belum adanya pembekalan skill akuntansi pada siswa SMA untuk berwirausaha UMKM atau usaha mandiri dari keluarga UMKM. Tujuan dari PKM prodi Sarjana Akuntansi adalah membantu siswa untuk menghasilkan skill pekerjaan, dan menciptakan kegiatan ekonomi, Membantu siswa pengembangan usaha UMKM keluarga, Membantu siswa mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik / keluarga, Penggunaan Sistem dan program akuntansi dapat mendukung kemajuan UMKM. Kegiatan sosialisasi dan pelatihan dilaksanakan secara tatap muka dengan metode ceramah, tutorial, dan diskusi. Kegiatan diikuti oleh Peserta -/+ 30 orang . Dalam pelaksanaannya diterapkan konsep penyusunan laporan keuangan EMKM berdasarkan SAK EMKM. Persemaian wirausaha masyarakat khususnya mahasiswa / siswa sekolah menengah atas adalah Usaha Mikro Kecil Menengah (UMKM). Hasil PKM ini membantu siswa untuk menghasilkan skill pekerjaan, dan menciptakan kegiatan ekonomi, membantu siswa pengembangan usaha UMKM keluarga. membantu siswa mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik / keluarga, penggunaan sistem dan program akuntansi dapat mendukung kemajuan UMKM melalui Tertib Laporan Keuangan UMKM. Kata kunci : Sosialisai; Pelatihan; Sistem Akuntansi; Laporan Keuangan UMKM;
Aspek mikrobiologis, serta Sensori (Rasa, Warna,Tekstur, Aroma) Pada Dua Bentuk Penyajian Keju yang Berbeda Negara, J. K.; Sio, A. K.; Rifkhan, Rifkhan; Arifin, M.; Oktaviana, A. Y.; Wihansah, R. R. S.; Yusuf, M.
Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Vol. 4 No. 2 (2016): Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan
Publisher : Department of Animal Production and Technology, Faculty of Animal Science, IPB University in associated with Animal Scientist's Society of Indonesia (HILPI)

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This study was conducted to determine the contamination of microorganisms, pH, water activity (aw), as well as sensory tests (color, aroma, flavor, and texture) with the presentation of different cheeses. This research was conducted in an Laboratorium Terpadu and Laboratorium Phatogen, Teknologi Hasil Ternak, Program Study Ilmu Produksi dan Teknologi Peternakan, Fakultas Peternakan, Bogor Agricultural University. Data from the observations in doing calculations using t-test mathematical model of this design is t =  with 2 times each replicate. The variables measured were the value of Total Plate Count (TPC), Potato Dextrote Agar (PDA), pH, aw, and a sensory test. Data were analyzed using t-test model. The results of the analysis of the t-test (α = 5%) of cheddar cheese block and cheddar cheese slice stem not give significant differences (P > 0,05) on the TPC and PDA yeasts or fungi. t-test (α = 5%) to pH and aw on each individual cheese does not give significant differences (P> 0,05). From the results of sensory analysis on the color of the cheese is seen that the panelists really liked the cheese sticks. Rate on cheese stem higher with the average value of which is 4 compared with cheddar cheese shaped slice which has an average value is 3,7. as well as on the assessment of texture and flavor, the rod-shaped cheddar cheese has a value - average higher than shaped slice of cheddar cheese. while the aroma cheddar cheese slice has a higher average value than the rod-shaped cheddar cheese. However this is seen not provide a significant difference due to differences in cheese and cheese slice stem relatively small. On the results of the analysis (t-test) showed that the difference in assessment of color, texture, aroma and taste of the cheese slice and cheese stems not significant or not significant. This is most likely because of the cheese slice and rods produced by the company that produced simultaneously.
Kualitas Fisik, Kimia dan Mikrobiologi Susu Kambing pada Waktu Pemerahan yang Berbeda di Peternakan Cangkurawok, Balumbang Jaya, Bogor Arifin, M.; Oktaviana, A. Y.; Wihansah, R. R. S.; Yusuf, M.; Rifkhan, Rifkhan; Negara, J. K.; Sio, A. K.
Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Vol. 4 No. 2 (2016): Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan
Publisher : Department of Animal Production and Technology, Faculty of Animal Science, IPB University in associated with Animal Scientist's Society of Indonesia (HILPI)

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Abstract

The aim of this study was to determine the physical, chemistry, and microbiological quality of goat’s milk collected from morning and afternoon milking. A total of 3 of crossbred goat (PE) milk were used in this study. These samples were analyzed for total plate count (TPC), Staphylococcus sp, Escherichia coli, and Salmonella sp. Test anova shown any significant differences ( p<0,05) in Escherichia coli while  another microorganisms not significant. For quality physical and chemical anova results showed no difference between morning and afternoon milking. Based on Indonesian National Standard (SNI) for fresh milk No 3141.1-2011, the level of TPC, and Salmonella sp.were still in standard range, while Staphylococcus sp.and Escherichia coli  was exceed the standard value. In conclusion, raw milk of goat collected directly from the udder is safe to consume. 
Kualitas Fisik, Mikrobiologi dan Organoleptik Sosis Ayam Komersil yang Beredar di Tempat Berbeda di Bogor Yusuf, M.; Wihansah, R. R. S.; Arifin, M.; Oktaviana, A. Y.; Rifkhan, Rifkhan; Negara, J. K.; Sio, A. K.
Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Vol. 4 No. 2 (2016): Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan
Publisher : Department of Animal Production and Technology, Faculty of Animal Science, IPB University in associated with Animal Scientist's Society of Indonesia (HILPI)

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Abstract

This study aimed to evaluate the quality of physical, microbiological and organoleptic chicken sausage around on campus IPB, Bogor to evaluate its feasibility. Chicken sausage samples obtained from two groups of different markets, namely supermarket and traditional market. The design of the treatment of this study consisted of two treatment that sausage that comes from the traditional markets (stored at room temperature) and sausage that comes from the supermarket (stored at cold temperatures) and each market was taken a sample of three replications. The physical quality was observed pH and aw, while the microbiological quality was observed quantitative testing total microbial colonies (PCA), E. coli, Salmonella sp, Staphylococcus aureus, according to the  BSN (2008) and FDA method (1998). Organoleptic quality chicken sausage test was using hedonic test. The results showed that the chicken sausages in the market around the campus of IPB was still feasible for consumption due to microbial contamination was still low compared with SNI and organoleptic sausage was still accepted by the panelists
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN DALAM MENINGKATKAN LABA (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia tahun 2016-2020) Savitri, Nurliza Erdiyani; Rifkhan, Rifkhan
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1118

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, piutang, dan perputaran persediaan terhadap peningkatan laba pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Populasi berupa laporan keuangan 9 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2016-2020 yang terdiri dari laporan posisi keuangan (neraca) dan laba rugi sebagai sumber data untuk melakukan penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel. Jenis data yang digunakan adalah data sekunder dan penelitian ini menggunakan pendekatan kuantitatif, dengan jenis penelitian asosiatif. Hasil penelitian dengan uji T ini menunjukkan bahwa secara parsial perputaran kas, piutang, dan perputaran persediaan berpengaruh signifikan terhadap laba sedangkan hasil uji F menunjukkan perputaran kas.
Pengaruh Current Ratio (CR), Cash Conversion Cycle (CCC), dan Perputaran Aset (Total Asset Turnover), Terhadap Investasi Modal (Capital Expenditure - CAPEX) Pada Perusahaan-Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Selama Periode Tahun 2018-2024 Afandi, M Akbar Dwi; Putri Azzahra; Izdtihar, Shofiah Thoyyibatul; Ahmad Muzaky; Syabani, Farhan Abung; Rifkhan Rifkhan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7967

Abstract

Abstrak. This study aims to examine the effect of the Current Ratio (CR), Cash Conversion Cycle (CCC), and Total Asset Turnover on Capital Expenditure (CAPEX) in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2018–2024 period. The study employs a quantitative approach using panel data regression, with samples selected through purposive sampling and data obtained from companies’ annual financial statements. The estimation is conducted using the Random Effect Model with a Generalized Least Squares approach, which is considered appropriate for capturing differences in firm characteristics as well as changes over time. The results indicate that, simultaneously, CR, CCC, and Total Asset Turnover do not have a significant effect on CAPEX. The partial test results also show that each independent variable does not significantly influence corporate capital expenditure decisions. These findings suggest that capital investment decisions in infrastructure companies are not solely driven by internal financial conditions such as liquidity, working capital efficiency, and asset utilization. Instead, capital expenditure is more strongly influenced by external factors, including long-term financing structures, government policies, and the capital-intensive and long-term nature of infrastructure projects Keywords: Capital Expenditure, Current Ratio, Cash Conversion Cycle, Total Asset Turnover, Infrastructure
The Strategy for Preventing Police Misconduct through a Human-Centered Policing Approach bachtiar; Imanuddin, Iman; Aringga, Rino Dedi; Saputra, Agung Arafat; Rifkhan
Jurnal Ilmu Kepolisian Vol 20 No 1 (2026): Jurnal Ilmu Kepolisian Volume 20 Nomor 1 Tahun 2026
Publisher : Sekolah Tinggi Ilmu Kepolisian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35879/jik.v20i1.715

Abstract

Public trust constitutes the primary foundation of the legitimacy of police institutions in democratic states. In Indonesia, a series of cases involving personal misconduct by members of the Indonesian National Police (Polri) throughout 2025, including serious criminal offenses and incidents that generated negative public opinion, indicate that institutional delegitimization is more frequently driven by the behavior of law enforcement personnel than by weaknesses in formal regulatory frameworks. This article aims to analyze the impact of personal misconduct on the legitimacy of the Polri institution and to propose a human-centered policing approach as a strategy for preventing misconduct and restoring legitimacy. The research employs a normative juridical method with conceptual and sociological approaches. Data were collected through a targeted review of statutory regulations, academic literature, and police policy documents, particularly internal oversight and public complaint data, and were evaluated using thematic analysis. Consequently, the conceptual and policy analysis indicates that police legitimacy depends not only on formal legal authority but, more importantly, on moral integrity, ethical compliance, and public trust. The human-centered policing approach positions police personnel as human subjects with psychological, social, and moral complexities, thereby emphasizing personnel development, early detection mechanisms, and welfare support as proactive strategies to prevent personal misconduct. When implemented consistently, this approach not only strengthens internal legitimacy and institutional integrity but also builds a sustainable foundation of public trust, ultimately fostering a police institution that is professional, accountable, and democratic.
Pengaruh Kualitas Chatbot, Kecepatan Respons, dan Kemudahan Informasi terhadap Kepuasan Pelanggan E-Commerce Alvi Lutfiah Seftianih; Muhammad Surya William Gunawan; Yoaclina Benihingan; Anfaal Ramadhan; Rifkhan
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effects of chatbot quality, response speed, and information accessibility on customer satisfaction in Indonesian e-commerce. A quantitative causal research design was employed using primary data collected through an online questionnaire distributed to 120 respondents, of which 105 valid responses were obtained (87.5% response rate) through purposive sampling. Data were analyzed using multiple linear regression with the aid of SPSS. The results show that chatbot quality (t = 2.587; sig. = 0.011), response speed (t = 3.750; sig. = 0.000), and information accessibility (t = 2.919; sig. = 0.004) each have a positive and significant partial effect on customer satisfaction. Simultaneously, the three variables significantly affect customer satisfaction (F = 15.342; sig. = 0.000), with response speed emerging as the most dominant predictor. These findings suggest that e-commerce platforms should prioritize chatbot responsiveness alongside service quality and information clarity to enhance customer satisfaction in the digital marketplace.
Pengaruh Lokasi, Kualitas Pelayanan, dan Cita Rasa Terhadap Keputusan Pembelian Konsumen Mie gacoan Yumie Amanda; Sahrul Musarof; Ayu Rianti Rosyadi; Aprista Damayanti; Rifkhan Rifkhan
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of location, service quality, and taste imagery on consumer purchasing decisions at Mie Gacoan Tangerang Bumi Indah under PT Pesta Pora Abadi. The fierce competition in the culinary sector requires companies to understand crucial factors driving consumer decisions. This research used a quantitative method with a survey approach. Data were gathered by distributing questionnaires to 100 consumers via purposive sampling. Data analysis was performed through validity, reliability, classical assumption, and multiple linear regression tests using SPSS. The descriptive statistics results showed that location (3.86), service quality (3.67), and taste (3.90) were rated well by respondents. Based on the regression analysis, location ( = 0.436, p = 0.005) and taste (  = 0.242, p = 0.050) have a positive and significant partial effect on purchasing decisions, while location and taste simultaneously exert a significant impact. This study provides strategic insights for culinary firms to optimize accessibility, maximize consistent taste preferences, and adjust strategic layouts to boost purchasing decisions.
Pengaruh Content Marketing, Social Media Marketing, dan Electronic Word Of Mouth Terhadap Keputusan Memilih Universitas Pamulang pada Calon Mahasiswa Baru (Studi pada Calon Mahasiswa Baru Universitas Pamulang) Rahmat Firmansyah; Ilham Sanusi; Muhammad Fany Panerus; Arief Saepudin; Danil Fadilah; Rifkhan Rifkhan
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study examines the effect of Content Marketing (X1), Social Media Marketing (X2), and Electronic Word of Mouth (X3) on the decision of prospective new students to choose Universitas Pamulang (Y). A quantitative explanatory approach was used with 60 respondents selected through purposive sampling, analyzed using IBM SPSS. All questionnaire items were valid (Pearson correlation 0.670-0.892, above the r-table value of 0.196) and reliable (Cronbach's Alpha 0.723-0.827). The classical assumption tests confirmed that the data were normally distributed, free of multicollinearity, free of heteroscedasticity, and free of autocorrelation. The multiple linear regression equation obtained is Y = 0.771 + 0.174X1 + 0.131X2 + 0.419X3. Partial tests (t-test) show that Content Marketing (t = 1.571, p = 0.122) and Social Media Marketing (t = 1.795, p = 0.078) do not significantly affect college choice decisions, while Electronic Word of Mouth (t = 3.856, p < 0.001) has a positive and significant effect and emerges as the most dominant predictor. Simultaneously (F-test), F = 27.881 (p < 0.001), confirming that the three variables jointly influence the decision. The coefficient of determination R2 = 0.599 (Adjusted R2 = 0.577) indicates that 59.9 percent of the variance in college choice decisions is explained by the three variables, while the remaining 40.1 percent is explained by other factors outside the model.
Co-Authors A. K. Sio A. Y. Oktaviana Adinda Amalia Salsabila Aditya Aditya Adrian Al Rizki Afandi, M Akbar Dwi Ahmad Muzaky Ahmad Sahdeli Akbar, Achmad Sutani Aliffah Wahyu Larasati Alip Nur Sigit Alvi Lutfiah Seftianih Anfaal Ramadhan Aprista Damayanti Arief Saepudin aringga, Rino dedi Ayu Rianti Rosyadi Bachtiar Barnas Karondeng Chaidir Djohar Danil Fadilah Deni Adi Setiawan Dian Lestari Novianti Djohar, Chaidir Fahmi Fahmi Ilham Sanusi Imanuddin, Iman Indah Febriyani Indra Iman Sumantri Irma Isnafia Arief Irma Wahyuningsih Ismail Slamet Prehatina Ismi Fauziah Ruslani Izdtihar, Shofiah Thoyyibatul J. K. Negara Laniyafi Rahili M. Arifin M. Arifin M. Yusuf M. Yusuf Mohammad Febri Muhammad Fany Panerus Muhammad Ridho Muhammad Surya William Gunawan Negara, J. K. Oktaviana, A. Y. Onida Handayani Nafa Pasaribu Puput Tri Handayani Putri Azzahra Putri Husnaini Rahmat Firmansyah Rani Sudrajat Ratna Dewi Setiawati Rifa Rafiatu Syabani Wihansah Ruslan Hadi Sahrul Musarof Saputra, Agung Arafat Sasi Yunia Aryanti Savitri, Nurliza Erdiyani Sio, A. K. Syabani, Farhan Abung Tubagus, Arya Abdurachman Tuti Suryati Yeyen Permana Yoaclina Benihingan Yumie Amanda Zaldy Sutaman