Article Per Year (5 Year)
p-Index From 2021 - 2026
21.414
P-Index
This Author published in this journals
All Journal JDM JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ekonomi Bisnis Indonesia Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Ilmiah Manajemen Ubhara Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Sosial dan Teknologi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Journal of Governance, Taxation, and Auditing Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Sosial dan Sains Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Student Scientific Creativity Journal International Journal of Integrative Sciences Prosiding Seminar Nasional Manajemen dan Ekonomi Madani: Multidisciplinary Scientific Journal Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Applied Research and Sustainable Sciences (IJARSS) Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi TECHNOVATE Jurnal Greenation Ilmu Akuntansi Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Greenation Pertanian dan Perkebunan Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Jurnal Kendali Akuntansi Greenation Education and Culture Review (GECR)
Rachmat Pramukty
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 126 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 126 Documents
Search

 9   10   11   12   13 
Analisis Laporan Keuangan dan Pertumbuhan Ekonomi terhadap Pandemi Covid-19 pada Sektor Jasa di Jatimakmur Rachmat Pramukty; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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

Abstract

Pandemi COVID-19 yang dimulai pada 2020 telah memberikan dampak besar terhadap berbagai sektor, salah satunya industri Jasa di Jatimakmur. Penurunan jumlah wisatawan, baik domestik maupun internasional, menyebabkan menurunnya tingkat hunian hotel dan omset yang signifikan. Penelitian ini bertujuan untuk menganalisis dampak penurunan jumlah wisatawan terhadap kinerja keuangan industri Jasa di Jatimakmur serta untuk mengevaluasi pemulihan sektor ini pasca-pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis deskriptif dan komparatif, yang mencakup survei kuesioner kepada manajer hotel dan analisis laporan keuangan hotel sebelum dan sesudah pandemi. Hasil penelitian menunjukkan adanya penurunan tajam dalam pendapatan dan tingkat hunian hotel selama pandemi, dengan beberapa hotel mengalami kerugian besar. Meskipun demikian, tanda pemulihan mulai terlihat pada 2022, didorong oleh peningkatan wisatawan domestik dan implementasi protokol kesehatan. Rekomendasi pemulihan mencakup diversifikasi pasar, inovasi layanan, serta promosi yang lebih intensif untuk menarik wisatawan. Penelitian ini memberikan wawasan penting tentang strategi pemulihan industri perhotelan Bali pasca- pandemi.
Pencegahan Korupsi Dana Desa (Studi Pada Kantor Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi Jawa Barat) Vera Rimbawani Sushanty; Gatot Efrianto; Rachmat Pramukty; Arfian Arfian; Heru Irianto; Bambang Rudiansyah
Jurnal Kajian Ilmiah Vol. 23 No. 4 (2023): Special Issue (December 2023)
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/as631j75

Abstract

This research aims to determine efforts to prevent corruption in village funds in Sekarwangi Village, Cibadak District, Sukabumi Regency, West Java. This research uses a descriptive method with a qualitative approach. Data collection through interviews with Village Heads and Financial Planning Staff. This research states the modus operandi for misappropriating village funds, the village head's efforts to minimize opportunities for misappropriation or corruption of village funds. The modus operandi includes the preparation of the RAB which is not in accordance with the agreement at the village meeting, the accountability of the village head which is not in accordance with the funds used, the village head who borrows village funds for reasons but is not returned, official trips which are never carried out, inflated incentives for equipment. villages and others. The village head's efforts to minimize opportunities for misappropriation or corruption of village funds include when compiling and allocating village funds through deliberation, payments for development purposes through transfers, there must be inscriptions or banners containing information about a project being built, the village head and village officials must be firm, work on development projects is carried out by the community, the community carries out supervision through PTPKD, increases the capacity building of village officials, training for village heads and their staff, strengthening the capacity of village assistants, reducing regional government interference and optimizing the role of existing organizations in the village.
Pengawasan Pengelolaan Keuangan Desa (Optimalisasi Peran BPD dan Masyarakat Dalam Mengawasi Pengelolaan Dana Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi) Birkham Pahmi Safaat; Manarul Hidayat; Salsabila Putri Azzahra; Ananda Intan Fadhilah Yahya; Akmal Hidayatullah; Al Fachri Nurfath; Denisa Ramadhanty; Lala Intan Nurcahyani; Ade Armeita; Muhammad Kamil Hafidzi; Raafi Catur Wahyudianto; Daffa Satrio Wibowo; Alif Fito Dermawan; Aulia Rohman Malau; Fifi Nur Alfianti; Vella Dwi Anggraini; Betris Kristin Sosor Ambar Wati Sitorus; Bambang Rudiansah; Belva Yulivio Estiawan; Satrio Waliyudin Azhar; Firiyal Luthfi Syihab; Annisa Septi Rahayu Salsabila; Fauzi Maulana Yusuf; Anyeu Riandini; Yudi Nurahim; Fajar Wira Wardhana; Ahmad Nada; Gatot Efrianto; Arfian Arfian; Adi Utama; Heru Irianto; Rachmat Pramukty; Yusef Wandy
Jurnal Kajian Ilmiah Vol. 23 No. 4 (2023): Special Issue (December 2023)
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/xxw9ft32

Abstract

This research is motivated by the importance of supervising the use of village fund budgets, considering that there are many legal problems related to village funds involving village officials and village heads in Indonesia. Through the stages of supervision, namely monitoring, examination and evaluation and using qualitative descriptive research methods, it intends to describe the supervisory process carried out by the community in participating in supervising village funds. The result of this study is that the role of the community in participating in village fund supervision has not been optimal both from the dimensions of monitoring, examination and evaluation so it is suggested that there is a need for education or advocacy of community participation in supervising the process of using the budget and monitoring the results of village performance using village funds.
Strategi Pengelolaan Dan Perencanaan Keuangan Desa Tahun 2023 (Studi Pada Kantor Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi) Rachmat Pramukty; Arfian Arfian; Gatot Efrianto; Bambang Rudiansyah; Yusef Wandy; Heru Irianto; Vera Rimbawani Sushanty; Satrio Waliyudin Azhar; Belva Yulivio Estiawan; Muhammad Kamil Hafidzi; Manarul Hidayat; Salsabila Putri Azzahra; Ananda Intan Fadhilah Yahya; Akmal Hidayatullah; Al Fachri Nurfath; Denisa Ramadhanty; Lala Intan Nurcahyani; Ade Armeita; Birkham Pahmi Safaat; Anyeu Riandini; Fauzi Maulana Yusuf; Yudi Nurahim; Annisa Septi Rahayu Salsabila; Fajar Wira Warhana; Firiyal Luthfi Syihab; Raafi Catur Wahyudianto; Daffa Satrio Wibowo; Alif Fito Dermawan; Aulia Rohman Malau; Fifi Nur Alfianti; Vella Dwi Anggraini; Betris Kristin Sosor Ambar Wati Sitorus
Jurnal Kajian Ilmiah Vol. 23 No. 4 (2023): Special Issue (December 2023)
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/r5r3ay09

Abstract

The level of responsibility in planning and managing village finances. The method used in this research is qualitative, with data collection carried out through interviews, observation and document analysis. The research results show that the Sekarwangi village office has implemented special actions to increase the accountability of village financial planning, such as implementing a village financial information system and attracting active community participation in the planning process. However, this study also identified a number of obstacles faced by village level offices in achieving harmonious accountability, such as limited human resources and limited technology. Therefore, this research provides suggestions for increasing the accountability of village-level financial planning, including human resource training and improving technological infrastructure. This study provides valuable insight into the efforts of the Sekarwangi Village Office in realizing harmonization of accountability in village financial planning, which can be a basis for further improvements in village financial management, not only in Sekarwangi Village but also in all villages.
Remuneration Model and Delegation Leadership Impact on Job Satisfaction: Literature Review Study Josua Panatap Soehaditama; Ari Sulistyowati; Rachmat Pramukty; Primadi Candra Susanto; Aswanti Setyawati
Greenation Education and Culture Review Vol. 1 No. 1 (2024): Greenation Education and Culture Review (October 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gecr.v1i1.315

Abstract

This article discusses the influence of remuneration and delegated leadership on employee job satisfaction. In today's competitive era, job satisfaction is a key factor influencing employee productivity and retention. This research uses a quantitative approach with a survey of employees in various industrial sectors to explore the relationship between financial rewards, recognition, and the leadership methods applied. The research results show that fair and competitive remuneration contributes significantly to job satisfaction, while effective delegation leadership increases employee autonomy and engagement. These findings indicate that the combination of adequate rewards and an empowering leadership approach can create a more satisfying work environment, which in turn improves organizational performance. This article suggests companies to integrate fair remuneration practices and development of delegation leadership skills in human resource management strategies to achieve higher job satisfaction.
Transfer Pricing, Thin Capitalization terhadap Effective Tax Rate dengan Sales Growth sebagai Variabel Moderasi pada Perusahaan Properti dan Real Estate Ramadhani Nufitria; Vidiyanna Rizal Putri; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6489

Abstract

This study aims to examine the effect of Transfer Pricing and Thin Capitalization on the Effective Tax Rate (ETR) and to investigate the moderating role of sales growth. This research employed a quantitative approach using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 355 observations were selected using purposive sampling. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results indicate that Transfer Pricing has no significant effect on the Effective Tax Rate, while Thin Capitalization has a positive and significant effect on the Effective Tax Rate. Furthermore, sales growth does not significantly moderate the relationship between Transfer Pricing and Thin Capitalization on the Effective Tax Rate. These findings provide insights for companies in formulating tax policies and serve as a reference for future research on the determinants of the Effective Tax Rate.
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Ade Armeita Adharyanto, Alpandi Adi Utama Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustina Yohana Simbolon Agustina, Irene Ahmad Nada Akmal Hidayatullah Al Fachri Nurfath Alif Fito Dermawan Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Ananda Intan Fadhilah Yahya Ananda Pravista Dewi Anggi Kirana Septiani Annisa Septi Rahayu Salsabila Annisa Septi Rahayu Salsabila Annisaa Nurrul Fasya Anyeu Riandini Arfian Arfian Ari Sulistyowati Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Arnoldy Arumi, Mira Aswanti Setyawati Aulia Rohman Malau Aureta Zhabila Eka Putri Bambang Karsono Bambang Rudiansah Bambang Rudiansyah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bella Nugraheni Belva Yulivio Estiawan Betris Kristin Sosor Ambar Wati Sitorus Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Birkham Pahmi Safaat Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cris Kuntadi Cut Zia Auralia Daffa Satrio Wibowo Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denisa Ramadhanty Denya Saputri Dessy Ayu Wulandhari Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Faeni Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Dirgantara, Febri Diva Nuraulya Diva Nuraulya Donald, Eriklex Dwi Renaldy Putra Enjelina, Widhya Nur Estu Kinasih Evline Caroline Fajar Wira Wardhana Fajar Wira Warhana Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fauzi Maulana Yusuf Fenny Zyahwa Fifi Nur Alfianti Firiyal Luthfi Syihab Firiyal Luthfi Syihab Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Gatot Efrianto Gustini Sianturi Hadita, Hadita Hamzah, Muhammad Ichwan Hanifah, Afifah Muannis Hapzi Hari Safariningsih, Ratna Tri Harjo, Dwikora Hasibuan, Febri D Heru Irianto Hesti Nur Rahmah Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Idel Eprianto Irene Agustina Irham Wiryawan, Ananta Irham, Ananta Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Jati Parasayu Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Komalasari, Ros Komang Adi Kurniawan Saputra Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lala Intan Nurcahyani Lamria Indah Nainggolan Larasati, Hanum Lathifah Zahra,, Harsa Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Lira Panduwaty Manarul Hidayat Manarul Hidayat Mangkupradja, Didi Rochyadi Martinus Hia, Kevin Marunda, Amor Marundha, Amor Meli Andriyani Muhamad Daffa Fairus Muhammad Hikam, Muhammad Muhammad Kamil Hafidzi Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Naili, Gifara Ismatun Nanditya Andini Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini Nirmala , Kesumah Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Putri, Vidiyanna Rizal Raafi Catur Wahyudianto Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nufitria Ramadhani Nurfitria Raya, Raja Amin Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Saefani Nur Hanifah Safariningsih, Ratna Tri Hari Salsabila Putri Azzahra Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satrio Waliyudin Azhar Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati SRI WULANDARI Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syahdilla Aulia Rahman Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Titik Wiyani, Natalia Tri Widyastuti Trisasmita, Rio Tsaqif, Raihan Abdul Tunida Aliyani Uci Rosalinda, Ursula uswatun khasanah Utamy, Dhea Putri Vella Dwi Anggraini Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yudi Nurahim Yulaeli , Tri Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusef Wandy Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa