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All Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JURNAL ECONOMINA Jurnal Informasi Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Nusa Akuntansi
Fajar Rina Sejati
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Penentuan Harga Jual Paket Edukasi Wisata dengan Pendekatan Biaya Pada Padhepokan Panji Asmoro Bangun Fajar Rina Sejati; Dian Pertiwi
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Mei : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v4i2.2855

Abstract

This activity was carried out at Padhepokan Panji Asmoro Bangun, an art center with panji masks as a typical culture of Malang Regency, East Java, Indonesia. This assistance is carried out by the Abdimas Team under the ADAI organization, via hybrid (offline and online). The purpose of this assistance is to provide assistance on how to calculate the selling price of tour packages using a cost approach. The mentoring methods used are lecture methods and training in the form of demonstrations. The results of the assistance show that there has been no determination of an appropriate and affordable selling price for the community. The selling price used so far is only an estimate and does not use calculations of the related cost elements. The advice is to pay attention to 5 (five) stages in determining the selling price of tour packages, including market research, identifying cost elements, calculating operational costs, determining profit margins, and calculating the selling price of tour packages.
Pengaruh Pengetahuan Perpajakan, Motivasi Sosial, Dan Motivasi Karir Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Pelatihan Brevet Pajak Muhammad Afdal Usman; Fajar Rina Sejati; Muthmainnah Muthmainnah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2552

Abstract

The aim of this research is to examine the influence of tax knowledge, social motivation and career motivation on students' interest in participating in tax brevet training. This research is quantitative research by collecting data using survey methods. The sample for this research was 77 accounting students who were actively registered at Yapis University, Papua. Sampling used simple random sampling technique. The results of this research indicate that tax knowledge has a significant effect on interest in participating in tax brevet training. Meanwhile, social motivation and career motivation do not have a significant effect on interest in participating in tax brevet training.
Persistensi Laba dan Suku Bunga terhadap Penilaian Ekuitas Salijah Narwawan; Fajar Rina Sejati; Sahrul Ponto
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 3 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i3.3010

Abstract

This study aims to test and obtain empirical evidence regarding the effect of profit persistence and interest rates on equity valuation. This study uses a sample of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this study is the purposive sampling method using SPSS 21 for data analysis. This type of company is quantitative with a population of 92 companies and 23 companies that are used as research samples with 5 (five) years of observation, so that the total research sample is 115 samples. The analysis technique used is multiple regression. The results of this study show that profit persistence has no effect on equity valuation. Meanwhile, interest rates have a significant positive effect on equity valuation.
Upaya Pembinaan Kemandirian Warga Binaan Lapas Fajar Rina Sejati; Dian Pertiwi
Jurnal Informasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): Februari : Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v3i1.1574

Abstract

This activity was carried out by the Abdimas Team under the ADAI organization, through hybrid (offline and online) at the Class IIA Salemba Correctional Institution, Jakarta, with the aim of building the independence of inmates through strengthening soft skills and entrepreneurship. This program is designed to motivate inmates about the importance of entrepreneurship training, digital business, and understanding the importance of social media to increase knowledge. The methods used include delivering educational material, discussion and practice. The results of this activity show a significant increase in the development of soft skills and the development of moral ethics to improve the quality of life of inmates, such as communication, leadership, team work and time management.
FAKTOR PENENTU MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI Vinsensius Okto; Fajar Rina Sejati; Sahrul Ponto
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4xtpcf26

Abstract

This research aims to examine the influence of convenience, business expectations, and social factors on interest in using accounting information systems. The population in this study were employees of Bank Syariah Indonesia in Jayapura. The questionnaire data that can be processed has been filled in by 87 respondents. The data analysis technique uses multiple regression analysis. The research results show that convenience, business expectations, and social factors have a significant positive effect on the interest of Bank Syariah Indonesia employees in Jayapura City in using accounting information systems.
PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE OPERASI TERHADAP STRUKTUR MODAL Marcella Clarissa Seprianti Todje; Fajar Rina Sejati; Siti Mariani Basannang
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7fmqzn05

Abstract

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Pertiwi, Dea Putri; Fajar Rina Sejati; Ponto, Sahrul
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.16

Abstract

This research aims to test and obtain empirical evidence regarding the influence of the Board of Directors, Board of Commissioners and Audit Committee on Financial Performance. This research uses a sample of state-owned construction sector companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is the purposive sampling method using SPSS 21 for data analysis. This type of research is quantitative with a population of 22 companies and 9 companies used as research samples with 5 (five) years of observation, so the total research sample is 45 samples. The analysis technique used is multiple linear regression. The results of this research indicate that the Board of Directors and Audit Committee have no effect on Financial Performance. Meanwhile, the Board of Commissioners has a negative influence on Financial Performance.
Pendidikan, Ekspektasi Usaha, Skala Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi di UKM Kota Jayapura Fitri; Fajar Rina Sejati
JURNAL ECONOMINA Vol. 3 No. 7 (2024): JURNAL ECONOMINA, Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i7.1370

Abstract

This  research  aims  to  examine  the  influence  of  education,  business  expectations,  business  scale  and  business  experience  on  the  use  of  accounting  information.  This  research  used  data  from  96  respondents  from  SMEs  in  Jayapura  City.  The  research  method  used  in  this  research  is  the  purposive  sampling  method,  and  uses  SPSS  21  as  analysis  software.  The  data  analysis  technique  uses  multiple  regression  analysis.  The  research  results  show  that  business  expectations  and  business  scale  do  not  influence  the  use  of  SME  accounting  information  in  Jayapura  City.  Meanwhile,  education  and  business  experience  positively  influence  the  use  of  accounting  information  in  SMEs  in  Jayapura  City.
Co-Authors Aldri Frinaldi Dian Pertiwi Fitri Marcella Clarissa Seprianti Todje Muhammad Afdal Usman Pertiwi, Dea Putri Sahrul Ponto Salijah Narwawan Siti Mariani Basannang Vinsensius Okto