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RIFKHAN RIFKHAN
Universitas Pamulang, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Veterinary Other

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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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Abstract

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 Work-Life Balance, Stres Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan di Perusahaan FnB: The Influence of Work-Life Balance, Work Stress and Work Discipline on Employee Performance in FnB Companies Larasati, Aliffah Wahyu; Rahili, Laniyafi; Aditya, Aditya; Fahmi, Fahmi; Sudrajat, Rani; Rizki, Adrian Al; Karondeng, Barnas; Rifkhan, Rifkhan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.476

Abstract

This study aims to analyze the effects of work–life balance, job stress, and work discipline on employee performance in Food and Beverage companies. The FnB industry faces job demands that often trigger stress, reduced discipline, and imbalance between personal life and work. This research uses a approach with a survey method by distributing questionnaires to 43 respondents. The work–life balance variable is measured through indicators of time balance, involvement, and satisfaction. Job stress is measured through role ambiguity, career development, and work relationships. Work discipline is measured through punctuality, time utilization, compliance with rules, work targets, and work reports. Employee performance is analyzed through indicators of quality, quantity, timeliness, and work effectiveness. Research instruments were tested for validity and reliability, with all items declared valid and Cronbach’s Alpha values above 0.60. Data analysis was conducted using regression, t tests, F tests, and coefficient of determination. The results show that work–life balance has a significant effect on employee performance, job stress has no significant effect, while work discipline has a positive and significant effect. Simultaneously, the three independent variables significantly affect employee performance with a contribution of 48.1 percent, while the remaining percentage is influenced by other factors outside the research model.
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
Analisis Career FOMO, Kepuasan Kerja dan Stres Kerja Terhadap Keinginan Pindah Kerja Karyawan Generasi Z Di BFI Finance: Analysis of Career FOMO, Job Satisfaction and Work Stress on the Desire to Change Jobs of Generation Z Employees at BFI Finance Wahyuningsih, Irma; Handayani, Puput Tri; Sahdeli, Ahmad; Sigit, Alip Nur; Setiawan, Deni Adi; Ruslani, Ismi Fauziah; Ridho, Muhammad; Rifkhan, Rifkhan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.478

Abstract

Abstracts - This study aims to analyze the effect of Career FOMO, job satisfaction, and job stress on turnover intention among Generation Z employees at BFI Finance. Generation Z exhibits unique characteristics in perceiving careers, one of which is the increasing phenomenon of Career FOMO, defined as the fear of being left behind in professional development. This study is grounded in the Theory of Planned Behavior (TPB), which explains that behavioral intention is influenced by attitudes toward behavior, subjective norms, and perceived behavioral control. In this context, Career FOMO, job satisfaction, and job stress are positioned as factors shaping turnover intention. This study employs a quantitative approach using a survey method involving 100 Generation Z employees at the headquarters of BFI Finance in Serpong, BSD. Data were analyzed using multiple linear regression. The results indicate that Career FOMO, job satisfaction, and job stress simultaneously have a significant effect on turnover intention, with a contribution of 55.1%. Partially, Career FOMO and job stress have a positive effect on turnover intention, while job satisfaction has a negative effect. Career FOMO is identified as the most dominant factor influencing turnover intention among Generation Z employees. These findings provide practical implications for management in designing more effective employee retention strategies aligned with the psychological and career-related characteristics of Generation Z.
Co-Authors A. K. Sio A. Y. Oktaviana Aditya Aditya Afandi, M Akbar Dwi Ahmad Muzaky Chaidir Djohar Djohar, Chaidir Fahmi Fahmi Handayani, Puput Tri Indah Febriyani Indra Iman Sumantri Irma Isnafia Arief Irma Wahyuningsih, Irma Ismail Slamet Prehatina Izdtihar, Shofiah Thoyyibatul J. K. Negara Karondeng, Barnas Larasati, Aliffah Wahyu M. Arifin M. Arifin M. Yusuf M. Yusuf Muhammad Ridho Negara, J. K. Oktaviana, A. Y. Onida Handayani Nafa Pasaribu Putri Azzahra Rahili, Laniyafi Rizki, Adrian Al Ruslani, Ismi Fauziah Sahdeli, Ahmad Savitri, Nurliza Erdiyani Setiawan, Deni Adi Sigit, Alip Nur Sio, A. K. Sudrajat, Rani Syabani, Farhan Abung Tubagus, Arya Abdurachman Tuti Suryati Wihansah, R. R. S. Zaldy Sutaman