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PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA Pribadi, Angelia; Rambe, Rizky Fillhayati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant.Â

PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA Angelia Pribadi; Rizky Fillhayati Rambe
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1734

This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant.

PENGUJIAN KEMUDAHAN DAN KEBERMANFAATAN DENGAN FAKTOR ANTESEDEN SOSIALISASI SERTA EFIKASI DIRI SEBAGAI PEMODERASI PADA PENGGUNA e-SPT Rizki Fillhayati Rambe., Angelia Pribadi
Jurnal Riset AKuntansi dan Bisnis Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v14i2.421

Penelitian ini bertujuan untuk memberikan bukti empiris atas hasil sosialisasi e-SPT terhadap kebermanfaatannya di kalangan wajib pajak. E-SPT ditujukan kepada wajib pajak agar mereka mudah melaporkan pajaknya. Tidak memerlukan waktu yang banyak dengan mendatangi kantor pajak untuk melaporkan SPT nya secara manual. Selain itu, penelitian ini juga ingin menguji keefektifan e-SPT dengan cara mengetahui efikasi diri yang dimiliki oleh wajib pajak. Efikasi diri itu timbul dari kebiasaan yang dilakukan secara rutin. Kebiasaan yang dilakukan secara rutin yang dimaksud di penelitian ini adalah kebiasaan wajib pajak melaporkan pajaknya melalui e-SPT.

PENDAMPINGAN TERPADU BISNIS GULA MERAH PADA IBU RUMAH TANGGA DI DESA DAMAK MALIHO Arasy Ayu Setiamy; Winda Ardiani; Rizki Fillhayati Rambe
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 26, No 1 (2020): JANUARI - MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v26i1.14746

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk mengembangkan masyarakat yang mandiri secara ekonomi ibu-ibu rumah tangga Desa Damak Maliho Kecamatan Bangun Purba yang membuat gula merah berbahan baku air nira kelapa sawit. Permasalahan yang dihadapi oleh mitra adalah 1) belum memiliki mindset berwirausaha, 2) peralatan produksi kurang efisien, 3) mitra tidak melakukan pencatatan pengeluaran, 4) kualitas hasil produksi berbeda dengan hasil produksi masyarakat lain. Solusi dan target luaran yang dihasilkan dari PKM Ibu-Ibu Rumah Tangga Desa Damak Maliho adalah 1) Terbentuknya mindset berwirausaha pada mitra, 2) mesin pemotong pohon, tungku, kuali besar, sikai besar. memberikan peralatan produksi yang efisien, 3) laporan keuangan, 4) pengujian laboratorium, 5) legalitas. Metode yang dipakai untuk mencapai tujuan adalah diberikan pelatihan dan pendampingan tentang mindset berwirausaha, melakukan pengadaaan peralatan untuk proses produksi yang efesien, pelatihan dan pendampingan penyusunan laporan keuangan, dan pengujian laboratorium di Balai Riset dan Standarsasi Industri Medan, serta membuat merek di Direktorat Jenderal Kekayaan Intelektual Kemenkumham Republik Indonesia. Melalui PKM ini maka pengetahuan mitra bertambah, dan mampu mengaplikasikan pengetahuan tersebut dalam kehidupan sehari-hari selanjutnya berdampak pada meningkatkan pendapatan ibu-ibu rumah tangga Desa Damak Maliho untuk kemudian mampu memberikan pengetahuan bagi usaha sejenis dan usaha lain yang terkait dengannya.Kata kunci: Ibu Rumah Tangga; Gula Merah; Kelapa Sawit.AbstractProgram Kemitraan Masyarakat (PKM) aims to develop an economically independent community of housewives in Damak Maliho Village, Bangun Purba District, which makes brown sugar made from palm oil palm juice. The problems faced by partners are 1) not having an entrepreneurial mindset, 2) inefficient production equipment, 3) partners do not record expenses, 4) the quality of production is different from the products of other communities. The solutions and the output targets produced by PKM of Housewives in Malako Damak Village are 1) Establishment of an entrepreneurial mindset on partners, 2) tree cutting machines, stoves, large cauldrons, large sikai. provide efficient production equipment, 3) financial reports, 4) laboratory testing, 5) legality. The methods used to achieve the objectives are training and mentoring on the entrepreneurial mindset, providing equipment for efficient production processes, training and assistance in preparing financial reports, and testing laboratories at the Medan Industrial Research and Standardization Center, and creating a brand at Direktorat Jenderal Kekayaan Intelektual Kemenkumham Republik Indonesia. Through this PKM the partner's knowledge increases, and being able to apply that knowledge in daily life subsequently has an impact on increasing the income of the housewives of Maliho Damak Village to then be able to provide knowledge for similar businesses and other businesses associated with it.Keywords: Housewife; Brown Sugar; Palm Oil.

Determinasi Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Rizky Fillhayati
JaManKu: Jurnal Manajemen dan Kewirausahaan Vol 1 No 02 (2020): Artikel Bulan Februari
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jamanku.v1i02.169

The purpose of this study is to analyze the effect of firm size and debt to equity ratio on firm value with profitability as an intervening variable. This research is a causality study on consumer goods industry companies listed on the Indonesia Stock Exchange in 2014 - 2017. The number of samples is 34 companies from a total population of 36 companies with purposive sampling technique. Data analysis uses path analysis.The results show that firm size affects the firm value. Debt to equity ratio affects the firm value. Profitability affects the firm value.

PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA Angelia Pribadi; Rizky Fillhayati Rambe
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1734

This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant.Â

Determinasi Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Moderating di KPP Pratama Medan Polonia Syamsul Bahri Arifin; Annisa Aprilia; Rizki Fillhayati Rambe
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 7 No. 1 (2023): Volume 7 Nomor 1 Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v7i1.11977

Pajak merupakan salah satu sumber penerimaan pendapatan negara terbesar. Penerimaan pajak menjadi sumber pendapatan negara yang semakin hari semakin penting. Pemerintah masih mengandalkan penerimaan pajak sebagai sumber pendapatan negara. Cara yang dilakukan untuk meningkatkan hal tersebut dengan meningkatkan kepatuhan wajib pajak serta kualitas pelayanan dan pengawasan dalam penerimaan pajak. Kepatuhan Wajib Pajak merupakan pemenuhan kewajiban perpajakan yang dilakukan oleh pembayar pajak dalam rangka memberikan kontribusi bagi pembangunan negara yang diharapkan di dalam pemenuhannya dilakukan secara sukarela dan menyampaikan surat pemberitahuan tahunannya dengan benar dan lengkap. Mengingat sistem pemungutan pajak self assessment, dimana dalam prosesnya mutlak memberikan kepercayaan kepada Wajib Pajak Kepatuhan Wajib Pajak menjadi aspek penting dalam dunia perpajakan. Berikut adalah tabel realisasi penerimaan pajak di KPP Pratama Medan Polonia:

Pengaruh Net Profit Margin, Total Asset Turnover dan Debt to Equity Ratio terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Food and Beverage di Bursa Efek Indonesia Periode 2016-2020 Fatimah Zahara; Kersna Minan; Rizki Fillhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This study aims to determine the net profit margin, total asset turnover and debt to equity ratio on profit growth whether company size moderates the effect of net profit margin. on profit growth in Food & Beverage companies listed on the Indonesia Stock Exchange 2016-2020. The total population in this study were 30 companies and the sample in this study was 18 companies with 5 years of research anda total of 90 data were obtained. The analysis technique used is Moderated Regression Analysis (MRA). The results show that net profit margin does not affect profit growth, total asset turnover affects profit growth, debt to equity ratio affects profit growth, company size affects profit growth, company size does not moderate the effect between net profit margin and profit growth, firm size does not moderate the effect of total asset turnover with profit growth and firm size does not moderate the effect of debt to equity ratio with profit growth

ANALYSIS OF THE DETERMINATION OF SOLVENCY, TAX AVOIDANCE AND COMPANY AGE ON THE COST OF DEBT IN MANUFACTURING COMPANIES IN THE FOOD AND SUB SECTOR BEVERAGE YEAR 2016-2021 WITH SIZE COMPANY AS A VARIABLE INTERVENING Egy Permana; Rizki Fillhayati Rambe; Ahmad Sani
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 5 No. 02 (2023): Jurnal Multimedia dan Teknologi Informasi (Jatilima)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v5i02.408

This study aims to determine the effect of solvency on firm size. The effect of tax avoidance on firm size, the effect of firm age on firm size, the effect of solvency has a significant effect on debt costs, the effect of tax avoidance on debt costs, the effect of firm age on debt, the effect of company size on debt costs, the effect of solvency on debt costs through company size , the effect of tax avoidance on the cost of debt through company size and the effect of company age on debt costs through company size in Food and Beverages Companies Listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique uses purposive sampling, which means selecting samples based on certain criteria. The population in this study were 30 companies and the sample in this study was 18 companies x 6 years of research = 108 data. The analysis technique used is Path Analysis. The results showed that solvency has a significant effect on firm size, tax avoidance has a significant effect on firm size, firm age has a significant effect on firm size, solvency has a significant effect on debt costs, tax avoidance has a significant effect on debt costs, firm age has a significant effect on debt costs, company size has a significant effect on the cost of debt, solvency has a significant effect on the cost of debt through company size, tax avoidance has a significant effect on the cost of debt through company size and company age has a significant effect on debt costs through company size In Food and Beverage Companies Listed on the Indonesia Stock Exchange Year 2016-2021.

Optimalisasi Kualitas Layanan dan Promosi Delikoffie di Kota Medan Aulia Arief Nasution; Rizki Fillhayati Rambe
Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) Perguruan Tinggi Mengabdi: Berkarya dan Berinovasi Untuk Membangun Masyarakat Semakin Tangguh di Mas
Publisher : Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS)

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Coffee shop atau warung kopi, saat ini bukan lagi menjadi tempat minum dan makan saja, namun sudah menjadi tempat untuk bersosialisasi oleh berbagai kalangan. Di Kota Medan, khususnya, keberadaan coffee shop bertambah dengan cepat. Semakin ketatnya persaingan bisnis yang ada, terutama persaingan yang berasal dari usaha sejenis, membuat perusahaan semakin dituntut lebih ekstra dalam menarik pelanggan. Delikoffie merupakan salah satu coffee shop yang berada di Kota Medan. Permasalahan yang dihadapi oleh Delikoffie yang menjadi prioritas untuk diselesaikan yaitu: (1) Mitra belum memiliki SOP dalam hal pelayanan kepada pelanggan, (2) Mitra belum memiliki perencanaan promosi pada media yang ada. Kegiatan yang dilaksanakan yaitu pelatihan pelayanan prima, dan pelatihan promosi online. Berdasarkan hasil evaluasi yang dilakukan maka dapat diketahui bahwa peserta pelatihan sudah memahami pentingnya perencanaan pelayanan dan promosi, sudah memahami pentingnya pengorganisasian pelayanan dan promosi; dan sudah memahami tentang SOP pelayanan pada pembeli. Dampak dari kegiatan pengabdian kepada masyarakat ini adalah Delikoffie lebih memahami berbagai cara yang dapat dilakukan untuk dapat bersaing dengan usaha sejenis dan memenangkan hati pelanggan.Kata kunci : warung kopi, pelayanan prima, pemasaran, promosi

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