Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.237

P-Index

This Author published in this journals

All Journal Jurnal Computech & Bisnis (e-Journal) Jurnal Ilmiah Peuradeun Kontigensi: Jurnal Ilmiah Manajemen Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship Majalah Bisnis & IPTEK Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)

Rahman, Robbi Saepul

Sekolah Tinggi Ilmu Ekonomi Pasundan

Author-ID : 4217718

Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 14 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

SELF-ASSESSMENT SYSTEM AND CORPORATE TAXPAYER COMPLIANCE (CASE STUDY AT ONE OF THE TAX OFFICE IN BANDUNG CITY) Maulana Yusup; Iwan Sidharta; Robbi Saepul Rahman; Siti Mia Lasmaya
Jurnal Computech & Bisnis (e-Journal) Vol 14, No 1 (2020): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Previous research results indicate that there are different behaviors towards taxpayer compliance in various countries that are burdened by the prevailing culture. This research verifies the effect of the self-assessment system on corporate taxpayer compliance. Respondents who participated in this study were 34 respondents. The data analysis test used simple regression analysis with the results showing that there was a significant effect of implementing the self-assessment system on taxpayer compliance with the business. The implication of the research result recommends that excellent service efforts are provided by providing counseling and socialization regarding the procedures for implementing tax administration so that it makes it easier for taxpayers to settle their tax obligations. Keywords: Taxation System, Self-Assessment System, Taxpayer Compliance.

Kualitas Jasa terhadap Kepuasan Pasien Rumah Sakit Swasta di Kota Bandung Bulan Tati Fitria; Irena Larashati; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 6 No 2 (2018): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Hospital gives health services to the publict to fulfill the patients’ needs and wants. They provides excellent image in production and high quality service. The public’s awareness is increased on the importance of health. Therefore, the best health service is urgently needed. Thus, there must be a further study about the quality of public hospital in Bandung. This study uses the descriptive verificative method. Moreover, this study uses path analysis to analyze the data. There are 317 respondents from four public hospitals as the samples with accidental sampling technique. The result shows the impact of direct evidence, empathy, reliability, responsiveness, the certainty on patients of private hospital are 83.5%. While the other factors that were not analyzed and have an impact on patients’ satisfaction is shown by epsilon 0.165 or 16.5%. Hopefully, the result of this study is beneficial for the growth of management science, especially the marketing management of private hospital in Bandung.

Effect of Delegative Leadership on Achievement Motivation and Continuous Commitment Vicky Achmad Zulfikar; Robbi Saepul Rahman
Kontigensi : Jurnal Ilmiah Manajemen Vol 7 No 2 (2019): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

The research aims to determine the effect of delegative leadership on achievement motivation and continuous commitment. Base on previous studies prove that delegative leadership is part of the situational leadership style, but generally, this delegative leadership use approach through traits, behaviors, how, processes, and situation. In this study, it is using instruments based predictors that determine the delegation, which has been validated and replicated right on this study and can use in the area of Bandung. Likewise, this research proves that achievement motivation that adopts from the Mcclelland achievement motivation instrument and examines the continuous commitment taken from Allen & Meyer can be replicated. In the first phase correlation analysis to the delegation, competence, fitness for purpose, time together, the level of work and LMX were significant predictors of delegation, at the second stage of the analysis of the correlation between leadership delegative, achievement motivation and commitment continuous show the relationship that significant. Still, partial report on continuous commitment does not have the support of the relationship from competence and sharing time. In the third stage, the (simultaneous) regression analysis on delegative leadership significantly influences achievement motivation, but only receives positive and significant support from the level of work and LMX. Likewise, in the fourth stage, the regression analysis on delegative (simultaneous) leadership had a substantial effect on continuous commitment, but only partially received positive and significant support from the conformity of the objectives. Therefore the findings in this study are leadership will be more productive with a delegative approach on the level of work and LMX to increase achievement motivation while increasing the continuous commitment of the leadership of the delegative, namely by making approaches to the fitness for purpose.

Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan) Sandra Septelia; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.

Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 : Studi pada salah satu KPP di Kota Bandung Vega Yulistiani; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.28

This study aims to determine whether tax incentives affect MSME taxpayer compliance during the covid-19 pandemic and how much influence tax incentives have on MSME taxpayer compliance during the COVID-19 pandemic. This study uses quantitative research methods with a descriptive verification approach. The sample in this study is as many as 44 MSME taxpayers registered in one of the KPP cities of Bandung. Data collection techniques using a questionnaire that has tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the coefficient of determination to determine the amount of contribution given by tax incentives to MSME taxpayer compliance by 67%. Furthermore, the results of hypothesis testing can see that the t-count value is 9.259, and the t-table value is 2.018. hypothesis-testing means that the t-count value is greater than the t-table (9.259>2.018). Thus the result is that H0 is rejected and H1 is accepted. Therefore, tax incentives have a positive and significant effect on MSME taxpayer compliance during the COVID-19 pandemic.

Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, Rd. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance. The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis. The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals. The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focus on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.

Determinant Aspects of Students to Become Entrepreneurs During the Second Wave of Covid-19 Sidharta, Iwan; Riadi, Farid; Rahman, Robbi Saepul; Ramadhani, Gita Indah; Hidayahtullah, Annaba Raffal
Jurnal Ilmiah Peuradeun Vol. 11 No. 3 (2023): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v11i3.900

Studying successful entrepreneurs is an exciting focus for policymakers, professionals, and academics. It presents different research results so that researchers fill the gap by using student respondents to examine the essential aspects that can drive the desire to become entrepreneurs. The researcher used a cross-sectional approach with student respondents who had attended entrepreneurship courses to discover this aspect. The number of respondents who filled out a structured questionnaire using the Google form was 129 students—the data analysis technique used the Partial Least Square structural equation model. The study results showed that 9 (nine) essential aspects could increase students' desire to become entrepreneurs. This research only used student respondents to examine essential aspects that could encourage the desire to become entrepreneurs. The cross-sectional approach was also tested simultaneously during the second wave of Covid-19. The research results have implications for developing essential aspects for students to become entrepreneurs.

Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, R. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance.The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis.The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals.The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focused on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.

The Influence of Accounting Information System Receivables on Internal Control of Receivables (Case Study on One of The Distributors of Cables and Electrical Equipment in West Java) Afiyah, Annisa Nur; Rahman, Robbi Saepul; Prawiranegara, Galih Putra; Meliawati, Resna
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.06

This study seeks to assess the impact of the accounts receivable accounting information system on the internal management of accounts receivable at a cable and electrical equipment distributor in West Java. An excellent accounting information system is crucial in facilitating optimal accounts receivable management. This system ensures the precise and effective recording of accounts receivable transactions, monitors payment due dates, and generates pertinent data for executive decision-making. This study employs a quantitative methodology, utilizing data-gathering approaches by distributing questionnaires to all personnel engaged in accounts receivable management at the organization. The questionnaire was developed by assessing the independent variable of the accounts receivable accounting information system and the dependent variable of internal control over accounts receivable. Data analysis was conducted using various statistical tests, including validity assessments, reliability evaluations, descriptive analysis, and fundamental linear regression analysis. The study's results demonstrate a robust and significant correlation between the accounts receivable accounting information system and the internal control of accounts receivable. Establishing an effective accounting information system can enhance internal control efficacy by ensuring transaction recording accuracy, facilitating real-time accounts receivable monitoring, and regulating the company's credit policy. This system mitigates the risk of bad debts by delivering prompt and precise information to management, enabling appropriate preventive measures. Nonetheless, several elements beyond the accounts receivable accounting information system influence the internal control of accounts receivable, including management policies, personnel competencies, and the technology infrastructure that facilitates system implementation. Consequently, organizations are encouraged to enhance the deployment of accounts receivable accounting information systems by offering ongoing employee training, performing regular assessments of system efficacy, and creating more advanced system functionalities. Furthermore, organizations must enhance accounts receivable management rules and improve interdepartmental collaboration to achieve superior internal control. This study concludes that the accounts receivable accounting information system significantly enhances internal control over accounts receivable. Establishing an effective system enhances operational efficiency while also augmenting transparency and accountability in accounts receivable management. This study's implications offer firms insight into the significance of employing information technology in internal control, particularly in mitigating the risk of losses from bad debts. This study aims to serve as a foundation for firms to sustainably enhance the quality of accounting information systems and internal controls.

Pengaruh Rasa Saling Percaya Terhadap Kolaborasi Robbi Saepul Rahman
Majalah Bisnis & IPTEK Vol. 12 No. 1 (2019): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/e88cd770

Research on mutual trust and collaboration has been proven by previous studies that show positive and constructive behavior related to work. Some studies use instruments of mutual trust and collaboration but have not yet tested how much influence cultural variables have on each other on collaboration. Therefore this study investigates the effect of the variable of mutual trust on the collaboration variable by using multisample in several industrial sectors in the Greater Bandung Region, Indonesia. The method used is a simple linear regression analysis with SPSS version 17. The research results show that the instruments adopted from both variables show valid results and can replicate in multiple samples in several industrial sectors in the Greater Bandung Region, Indonesia. Furthermore, the results of this study indicate that there is a positive and significant influence between the variables of mutual trust on collaboration.

Co-Authors Afiyah, Annisa Nur Ajeng Ayu Anggraeni Anggraeni, Ajeng Ayu Bulan Tati Fitria Cecep Wiguna Haris Nurdiansyah, Haris Hendiky, Ferry Hidayahtullah, Annaba Raffal Iwan Sidharta Larashati, Irena Lasmaya, Siti Mia Maulana Yusup Maulana Yusup, Maulana Meliawati, Resna Nita Yura Roslina Nurdiansyah, Haris Octaviane Herawati Prawiranegara, Galih Putra Purana, R. Deni Purana, Rd. Deni Ramadhani, Gita Indah Riadi, Farid Risna Rahmawati Risna Rahmawati Roslina, Nita Yura Rusjiana, Jimmy Rusjiana, Jimmy S Mia Lasmaya Sandra Septelia Siti Mialasmaya Vega Yulistiani Vicky Achmad Zulfikar Yura Roslina, Nita Zulfikar, Vicky Achmad

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search