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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Journal of Applied Finance & Accounting Jurnal Riset Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi dan Keuangan JMM (Jurnal Masyarakat Mandiri) Jurnal Pengabdian Masyarakat AbdiMas Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini jurnal syntax admiration Indonesia Berdaya Jurnal Pengabdian Nasional (JPN) Indonesia Economics and Digital Business Review ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Indonesian Journal Accounting (IJAcc) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Mutiara: Multidiciplinary Scientifict Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Sasambo: Jurnal Abdimas (Journal of Community Service)
RILLA GANTINO
Department Of Accounting, Esa Unggul University Jakarta-Indonesia
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PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Rosita, Maizah; Gantino, Rilla
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6729

Abstract

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI MANAJEMEN PADA TPA KECAMATAN PULOGADUNG Gantino, Rilla; Soeratno, Soeratno; Rachman, Taufiqur; WPT, Ari Anggrani
Jurnal Riset Akuntansi Vol. 6 No. 2 (2014): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.189 KB) | DOI: 10.34010/jra.v6i2.1961

Abstract

Tujuan yang ingin dicapai adalah menghasilkan model sistem informasi manajemen termasuk sistem informasi akuntansi untuk TPA. Obyek penelitian yang dipilih adalah TPA yang berada di kecamatan Pulogadung. Pemilihan ini ditentukan untuk membentuk model perancangan sistem informasi manajemen yang mampu menghasilkan informasi yang relevan dan tepat waktu untuk perencanaan, pengendalian, pembuatan keputusan dan evaluasi kinerja dari kegiatan TPA. Rancangan penelitian ini menggunakan pendekatan riset and development yang dilakukan di TPA untuk menghasilkan program sistem aplikasi software berbasiskan Microsoft Access (MS access). Luaran hasil penelitian tahan pertama dalam bentuk model. Keywords: Kebijakan Akuntansi, Sistem Informasi Manajemen
ANALISA TEKNIKAL PEMBUATAN TRADING PLAN KEPUTUSAN INVESTASI PADA 3 SAHAM PERBANKAN BUMN YANG TERDAFTAR PADA INDEKS LQ45 TAHUN 2014 - 2019 Leonardo, Johan; Gantino, Rilla
Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i2.4651

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh candlestick, level support dan level resistance, trendline, dan Moving Average Convergence Divergence (MACD) terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014–2019. Sumber data penelitian ini berasal dari sotfware pro trader. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Hasil dalam penelitian ini menemukan bahwa candlestick, level support dan level resistance, trendline, dan Moving Average Convergence Divergence (MACD) berpengaruh terhadap pengambilan keputusan investasi. Candlestick berpengaruh terhadap keputusan investasi, level support dan level resistance berpengaruh terhadap pengambilan keputusan investasi, trendline berpengaruh terhadap pengambilan keputusan investasi, dan Moving Average Convergence Divergence (MACD) berpengaruh terhadap pengambilan keputusan investasi.
UPAYA PENINGKATAN KINERJA UMKM DAN KOPERASI PROVINSI DKI JAKARTA DENGAN ADANYA PP NO.23 TAHUN 2018 Sunaryo, Karsam; Gantino, Rilla; Rova, Yunizar; Prayoga, Ngatimin
Jurnal Pengabdian Masyarakat AbdiMas Vol 5, No 4 (2019): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v5i4.2786

Abstract

AbstractThe Indonesian business world is currently still dominated by Micro, Small and Medium Enterprises (UMKM). The aim of this community service is to determine the effect of PP No.23 of 2018 on UMKM Performance in Jakarta Province, with samples taken based on purposive sampling namely trainees Taxation of class I-IV at the DKI Jakarta Cooperative and UMKM Office, which is a representative of all UMKM in Jakarta. The results of the study show that: (1) the level of knowledge about their taxation is still low so that it is easy to implement and provide legal certainty because of its final nature; by increasing tax extensification; (3) PP No.23 of 2018 has a good impact on improving the performance of UMKM and Cooperatives in the DKI Jakarta Province. Keywords : performance, UMKM, cooperatives                                                           AbstrakDunia usaha Indonesia pada saat ini masih didominasi oleh Usaha Mikro Kecil Menengah (UMKM).Tujuan dari pengabdian masyarakt ini adalah untuk mengetahui pengaruh adanya PP No.23 Tahun 2018 terhadap Kinerja UMKM di Propinsi Jakarta,dengan sampel yang diambil berdasarkan purposive sampling yaitu peserta pelatihan Perpajakan angkatan I-IV pada Dinas Koperasi dan UMKM DKI Jakarta, yang merupakan perwakilan dari seluruh UKM yang ada di Jakarta. Hasil penelitian menunjukan bahwa : (1) tingkat pengetahuan tentang perpajakan mereka masih rendah sehingga mudah untuk di implementasikan dan memberikan kepastian hukum karena sifatnya yang final;(2) mudahnya implementasi perpajakan dan kecilnya tarif pajak UMKM mampu memberikan kontribusi terhadap pendapatan negara dari sektor pajak UMKM dengan meningkatkan ekstensifikasi perpajakan; (3) PP No.23 Tahun 2018 memberikan dampak yang baik untuk peningkatan kinerja UMKM dan Koperasi pada Provinsi DKI Jakarta. Kata kunci: kinerja, UMKM, koperasi
ANALISIS RASIO KEUANGAN DAN VARIABEL MAKRO TERHADAP RETURN SAHAM (Studi Pada Perusahaan Publik Yang Listing Dalam Indeks Lq 45 Periode 2013-2016) Muhamad Ramdoni; Rilla Gantino
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 1 (2019): Oktober 2018-April 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i1.4351

Abstract

The purpose of this research is to analyze the influence of financial ratio and macro variable to stock return. Total population in this research is 66 companies and obtained 10 companies using purposive sampling method. Technique analysis used is multiple linier regression using panel data. The research shows that return on equity, debt to equity ratio, price earning ratio, and inflation rate simultaneously influence to stock return with value of 6,3 percent. Partially, return on equity has a positive effect to stock return and inflation rate has negative effect to stock return. While the debt to equity ratio and price earning ratio does not affect to stock return.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Rafi Dima Putra; Rilla Gantino
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.20338

Abstract

Business competition encourages companies to continue to improve their performance in order to increase company value. This study aims to determine the effect of profitability, leverage, and company size on firm value. The data analysis method used is multiple linear regression analysis. The test results show that profitability, leverage, and company size simultaneously affect firm value in the pharmaceutical sector and in the property & real estate sector. Profitability has no effect on firm value in the pharmaceutical sector and profitability has an effect on firm value in the property & real estate sector. Leverage affects company value in the pharmaceutical sector and property & real estate companies. Firm size has no effect on firm value in both sectors. Through the results of this study, companies in the property and real estate sector should strive to continue to increase profitability and leverage so that company value increases, meanwhile, company value in the pharmaceutical sector will increase, influenced by leverage.Cara Mengutip:Putra, R. D., & Gantino, R. (2021). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.20338.
Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja Rilla Gantino; Leli Ruliati Alam
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18858

Abstract

Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.
PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA PT. GUARDIAN PHARMATAMA Rilla Gantino; Erwin Erwin
Journal of Applied Finance & Accounting Vol. 2 No. 2 (2010): Published on June 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i2.159

Abstract

This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on sales. An F-test on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influence on sales. Regression analysis was done using the multiple linear regression equation Y = -240710057,3 + 496,753 X1 + 411,237 X2 + 38,384 X3 + 21,283 X4. Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales. A coefficient determination test (Kd) showed that 95% of quality cost contributes to sales; the remaining 5% is influenced by factors other than cost of quality.
PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN, TERHADAP KEBIJAKAN DIVIDEN PADA SUB SEKTOR INDUSTRI SEMEN DAN SUB SEKTOR INDUSTRI OTOMOTIF TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2015 Rilla Gantino; Fahri Muhammad Muhammad Iqbal
Jurnal Riset AKuntansi dan Bisnis Vol 17, No 2 (2017): SEPTEMBER 2017
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v17i2.1723

Abstract

Based on the existing data in Indonesia Stock Exchange during period 2008-20015, it can be seen that there is still a sub-company of the automotive sector is not paying it’s dividend. This research also tried to reveal the significant level leverage ( debt to equity ratio), profitability (net profit margin),and firm size ( total asset) to the deviden policy. The sampling method used is purposive sampling. This research consists of 4 companies of cement sub-sector and 6 companies of automotive sub-sector which registered in Indonesia Stock Exchange from total population 6 companies of cement sub-sector and 13 companies of automotive sub-sector. The type of data is secondary data obtained from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The result showed that simultantly leverage, profitability, firm size have a significant effect on deviden policy in cement industry and automotive industry. Partially, in cement industry only firm size that affected significantly toward deviden policy, but leverage and profitability are affected but not significant toward deviden policy. In automotive industry only leverage that affected significantly toward deviden policy, but profitability and firm size are affected but not significant toward deviden policy
Perbandingan Pengaruh Profitabilitas Leverage dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Nadiyasari Nadiyasari; Rilla Gantino
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.839 KB) | DOI: 10.33050/jakbi.v2i2.1737

Abstract

Penelitian ini bertujuan untuk menganalisis tentang pengaruh profitabilitas, leverage dan pertumbuhan perusahaan terhadap nilai perusahaan. Profitabilitas diukur dengan ROA , Leverage diukur menggunakan DER dan pertumbuhan perusahaan diukur menggunakan sales growth. Metode statistik yang digunakan adalah analisis regresi linier berganda. Populasi dalam penelitian ini adalah perusahaan sub sektor pertambangan batu bara dan sub sektor pertambangan minyak mentah dan gas alam yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019 terdiri dari 31 sampel dengan menggunakan teknik sampling jenuh. Hasil penelitian ini menunjukkan bahwa profitabilitas, leverage dan pertumbuhan perusahaan secara simultan berpengaruh signifikan terhadap nilai perusahaan pada sub sektor pertambangan batu bara. Sedangkan pada perusahaan sub sektor pertambangan minyak mentah dan gas alam bahwa profitabilitas, leverage dan pertumbuhan perusahaan secara simultan tidak berpengaruh signifikan terhadap nilai perusahaan.
Co-Authors Adelia Kharisma Sularto Anggun Widiya Ari Anggarani Winadi Prasetyoning Tyas Ari Anggarani WPT Deni Iskandar Desy Prastyani Dimas Aldi Rianto Eka Bertuah Endang Ruswanti Erwin Erwin Evi Lutfiyana Fahri Muhammad Muhammad Iqbal Felisita Ferdinanda Goei Ivan Jonathan Irlan Feri Jeny Palulun Karsam Sunaryo Leli Ruliati Alam Leonardo, Johan Lesi Hartati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lianda Rachmadany Sinaga Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Marcos Salgario Deo Da Silva Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Merriana Putri Muhamad Ramdoni Muhammad Rizki Mubarok Mury Kuswari Nadiyasari Nadiyasari Nadya Sari Novera Kristiani Nuraini Diah Novianti Otniel Safkaur Prayoga, Ngatimin Putri Indah Sari R. A. Nurlinda Rafi Dima Putra Rosita, Maizah Rova, Yunizar Setiyati, Ritta Sitti Rabiah Soeratno, Soeratno Taufiqur Rachman Taufiqur Rahman Wahyuddin, Wahyuddin Widodo, Agung Mulyo WPT, Ari Anggrani Yudi Saputra