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All Journal Jurnal Akuntansi Distribusi Bisma: Jurnal Bisnis dan Manajemen YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Innovation in Research of Informatics (INNOVATICS) Jurnal Ekonomi Bisnis Dan Industri (EBI) Otonomi CENDEKIA : Jurnal Ilmu Pengetahuan Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Arastirma Jurnal Neraca Peradaban Jurnal Ekonomi Perjuangan (JUMPER) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Ilmiah Manajemen dan Kewirausahaan EKOBIMA Ekonomi Bisnis dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Rizky Ridwan
Universitas Cipasung Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Good Corporate Governance Terhadap Tax Avoidance Rizky Ridwan; Retno Dyah Pekerti
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.961

Abstract

This research was a descriptive and explanatory research, using data panel regression analysis. The software used in analyzing the data was Eviews 9. The data analysis in this study started with model testing with the approach of Common Effect Model, Fixed Effect Model and Effect Model; and the model selection testing was conducted through Chow, Hausman, and Langgage Multiplier tests. It was then followed by classic assumption test that comprised of normality test, heteroscedasticity, autocorrelation and multicollinearity tests. Then, the data panel regression test and hypothesis testing were done in form of partial regression coefficient (t test) and determination coefficient test. The populations in this research were about 90 reports of financial data, while the samples were about 30 reports with the criteria of the companies were being the participants in the Corporate Governance Perception Index (CGPI) and had annual report and sustainability continuously. The data in this study were secondary, obtained by data collection technique of documentation method and literature study. This research showed that the Managerial Ownership had positive and significant impact on the Tax Avoidance, while the Independent Commissioner and Institutional Ownership did not influence significantly on the Tax Avoidance. Keywords : CGPI
PENERAPAN AKAD MUDHARABAH DAN MUSYARAKAH DI PASAR MODAL SYARIAH INDONESIA Retno Dyah Pekerti; Rizky Ridwan
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.965

Abstract

The Covid-19 pandemic has had many impacts on people in Indonesia, one of which is in terms of the economy. However, at the same time, the Indonesian capital market actually experienced an increase in the number of investors by 87.59 percent until December 2021. From this increase, it is expected that all users in the capital market, especially in the Islamic capital market, will know the principles and contracts made to transact in the Islamic capital market. The results of the study explain that mudharabah and musyarakah contracts can be used in transactions in the capital market with the condition that they must comply with sharia principles and each party must know their rights and obligations. This study uses descriptive qualitative methods with data collection techniques by library research (library study) where the authors collect data from books, articles, journals, internet sources and magazines related to the research. Keywords: Sharia Capital Market, Mudharabah Contract, Musyarakah Contract
Navigasi Dunia Investasi: Peran Literasi Keuangan, Pengalaman Penyesalan Dan Toleransi Resiko Nurhidayah; Rizky Ridwan
Jurnal Ilmiah Manajemen dan Kewirausahaan (JUMANAGE) Vol 3 No 1 (2024): Volume 3 Nomor 1 Januari 2024
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jumanage.2024.3.1.1539

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana toleransi risiko, pengalaman penyesalan, dan literasi keuangan mempengaruhi keputusan berinvestasi. Data dari responden yang memiliki pengalaman berinvestasi dikumpulkan oleh peneliti dengan menggunakan pendekatan kualitatif dan teknik snowball sampling. Hasil analisis data menunjukkan bahwa toleransi risiko dan literasi keuangan memiliki pengaruh yang besar terhadap pilihan berinvestasi. Literasi keuangan yang lebih tinggi di antara para responden biasanya dikaitkan dengan pilihan investasi yang lebih bijaksana dan penilaian risiko yang lebih baik. Selain itu, keputusan pengambilan risiko yang lebih berani dikaitkan dengan peningkatan toleransi risiko. Namun, penelitian ini tidak menemukan hubungan yang signifikan antara penyesalan dan pilihan investasi, yang mengindikasikan bahwa keputusan investasi responden tidak dipengaruhi secara langsung oleh penyesalan berinvestasi.Temuan studi ini menambah pengetahuan kita secara signifikan tentang variabel-variabel yang mempengaruhi keputusan investasi dan dapat digunakan untuk menginformasikan pembuatan inisiatif literasi keuangan yang lebih kuat yang akan membantu individu dalam membuat keputusan keuangan yang lebih baik.
PENGARUH HARGA POKOK PRODUKSI, BIAYA OPERASIONAL, DAN PENJUALAN BERSIH TERHADAP LABA BERSIH Fatmasari, Santi; Mustari, Mustari; Ridwan, Rizky; Malik, Rifki Abdul
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 2 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i2.46602

Abstract

This research aims to determine how operating costs, operating costs and net sales affected the net profits of mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. The focus of this research is explanatory research. The population of this study was mining companies listed on the Indonesia Stock Exchange (IDX). The research used probability sampling method which then collected 64 mining companies as samples that met the criteria inculuding: listed on the IDX, published financial reports as of December 31, and earned profits during the period of 2021-2022. The study used quantitative information and secondary data. The method for collecting data in this research is the measurement and testing method using financial report data from the IDX. This study adopted path analysis to analyze the data. The results of this research reveal that COGS, operating expenses, and net sales have a significant impact on net income. In addition, net income has a significant impact, while operating costs and COGS do not have an impact.
Development Prediction Model to Optimize Cooperative Loans Based on Machine Learning Algorithms Himawan, Hidayatulloh; Pinandita, Tito; Ridwan, Rizky; Aziz, Hilmi
Innovation in Research of Informatics (Innovatics) Vol 6, No 1 (2024): March 2024
Publisher : Department of Informatics, Siliwangi University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/innovatics.v6i1.10677

Abstract

Default on loans by borrowers to the cooperative to optimize the cooperative's business performance. In this research, a default prediction model was developed using several quite popular machine learning algorithms, namely decision tree, K-NN, logistic regression, and random forest, then all models with each of these algorithms were compared and evaluated. to find out which algorithm model is the most effective and accurate in predicting loan defaults in cooperatives. Model evaluation is carried out using metrics such as accuracy, precision, recall, and f1-score. The dataset used in this research was obtained from the loan list at one of the Savings and Loans Cooperatives in Tasikmalaya Regency, the contents of which include attributes such as borrower profile, loan amount, number of installments, and others. This dataset is divided into training data and test data to train and evaluate the model. These machine learning algorithms were chosen because they are quite well known among other algorithms for prediction and have been proven in several financial studies. The results of this prediction model can be used by cooperatives to support decisions in providing appropriate loans.
Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
Pengaruh Pelayanan Fiskus terhadap Kepatuhan Pajak Kendaraan Bermotor: Studi Empiris di Desa Sukanagara Astuti, Dewi Ratnasari; Ridwan, Rizky; Prayoga, Cepi Juniar; Isnawati, Isnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.2484

Abstract

This study was conducted with the objective of empirically testing and verifying the impact of the quality of service provided by fiscal authorities on motor vehicle tax compliance in Sukanagara Village. Motor vehicle taxpayers in this village, active in the fiscal year 2023, were used as the population for the study. A quantitative method was employed, where data was collected through questionnaires distributed to respondents and through literature review including academic journals and online sources. Several techniques were used to analyze the collected data. This included data quality tests to ensure the reliability of the data used, classical assumption tests to check the prerequisites for statistical analysis, and hypothesis testing to determine the significance of the impact of service quality on tax compliance. The results of this study are highly significant; based on the partial regression coefficient test or t-test, a t-value of 8.588 was obtained with a very low significance level (0.000), indicating a strong positive influence of the quality of fiscal services on motor vehicle tax compliance in Sukanagara Village. This shows that improvements in fiscal service quality have a direct impact on enhancing tax compliance among taxpayers, affirming the importance of high-quality services in improving the effectiveness of tax revenue collection. Keywords: Quality Of Service, Taxpayer Compliance
INFLUENCES OF KNOWLEDGE AND TECHNOLOGY ON STUDENT INVESTMENT INTERESTS: A STRUCTURAL EQUATION MODELING APPROACH Fadilah, Risa Asti Nur; Dadang, Dadang; Ridwan, Rizky; Riswandi, Dede; Astuti, Dewi Ratnasari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This empirical research at Universitas Cipasung Tasikmalaya explores the impact of investment motivation, foundational investment knowledge, and technological advancement on student investment interest, a critical component in the evolving economic landscape. The primary goal is to analyze how each factor influences students' inclinations toward the capital market, which is increasingly relevant in the modern economic framework. The study sampled 100 students from the Faculty of Economics & Business, surveyed through an online questionnaire during the 2022-2023 academic year. Data were analyzed using a quantitative approach with Structural Equation Modeling (SEM) processed via the SMART PLS application. The findings carry critical educational implications, underscoring the urgent need to integrate comprehensive investment principles and technology-based frameworks into curricula to develop financially literate students. This study serves as an indispensable blueprint for educational institutions and policymakers to design strategies that align with digital market trends, fostering a generation skilled in the digital financial environment. The research provides insights into key factors affecting student investment interest: although investment motivation did not show a significant positive impact, both basic investment knowledge and technological progress significantly enhanced student investment interest. This highlights the importance of educational strategies focused on basic investment literacy and the integration of advanced technology to cultivate more investment-savvy students.
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Program Studi Akuntansi Di Universitas Cipasung Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Rachmanda, Yudi Setia; Nurlaila, Fitri
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1444

Abstract

This study aims to determine the effect of financial literacy on accounting students' personal financial management. Chen & Volpe, (1998) states that financial literacy is defined as the ability to manage finances so that life can be more prosperous in the future. In this case, it is not only knowledge about managing finances, but also the behavior of each individual student in increasing financial literacy. The sample of this research was 187 Accounting Students with data collection using a questionnaire. The results showed that financial literacy has an effect on personal financial management of accounting students with a significance value of t of 0.000 <0.05, which is significant or H0 is rejected, meaning that there is a significant relationship between financial literacy and personal financial management of accounting students. The results of the research correlations between the independent variable and the dependent variable R are known to be 0,697 this number shows the level of correlation or relationship between the two variables is at the interpretation of 0.50 - 07.0 with a strong correlation with a Coefficient of Determination of 48,6% and the rest are other variables that are not the focus of research This. Keywords: Financial Literacy, Personal Financial Management.
Pengaruh Motivasi Belanja Hedonis Terhadap Pembelian Impulsif Di E-Commerce Shopee Pada Generasi Milenial Abdurachman, Aditia; Arifah, Alfin Nur; Lestari, Dheri Febiyani; Ridwan, Rizky
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2005

Abstract

This study aims to understand the impact of Hedonic Shopping Motivation on impulsive buying behavior among Millennial users of Shopee e-commerce. A quantitative approach was utilized in this research, with a questionnaire as the data collection tool. The sample consisted of 172 respondents who are Shopee e-commerce users. The results indicated that Hedonic Shopping Motivation has a significant influence on impulsive buying behavior among Millennial Shopee users, with a t-significance value of 0.000 < 0.05. This demonstrates a significant relationship between Hedonic Shopping Motivation and impulsive buying behavior on Shopee among Millennials. The study also found a correlation of 0.540 between the independent and dependent variables, indicating a strong relationship between these variables. The coefficient of determination shows that 29.16% of the variation in impulsive buying behavior can be explained by the Hedonic Shopping Motivation variable, while the remaining portion is due to other factors not addressed in this study. Keywords: Hedonic Shopping Motivation, Impulsive Buying
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfin Nur Arifah Alfin Alwin, Cindi Amalia Siti Khodijah Ardian, Muhamad Arif Muhamad Nurdin Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurherawati, Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Ramdani Al Falah Ramdani Al Falah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi Setia Rachmanda Yulianti, Reva