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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) Smart Society: Community Service and Empowerment Journal 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 Jurnal Sistem Informasi dan Ilmu Komputer 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

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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 - March 2025)
Publisher : Greenation 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.
Financial Health as a Mediator Between Local Government Performance Determinants and Accountability: Evidence from West Java Rachmat Pramukty; Nera Marinda Machdar; Adler Manurung; Sugeng Suroso
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1377

Abstract

Local governments are required to demonstrate performance accountability through the Government Agency Performance Accountability Report (Laporan Akuntabilitas Kinerja Instansi Pemerintah, LAKIP); however, substantial variations in accountability performance remain across regions, while the role of financial health in linking institutional, strategic, and fiscal factors with accountability performance remains insufficiently examined. This study examines the relationships between Regional Head Commitment, Key Performance Indicators (Indikator Kinerja Utama, IKU), Regional Own-Source Revenue (Pendapatan Asli Daerah, PAD), Strategic Performance Targets, and LAKIP scores, with the Integrated Financial Health Index (IKKT) examined as a mediating variable. A quantitative explanatory design was employed using panel data from all 27 regency and municipal governments in West Java, Indonesia, covering the 2019–2023 period and yielding 135 local government-year observations. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that Regional Head Commitment (β = −0.080, p = 0.015), PAD (β = 0.793, p < 0.001), and Strategic Performance Targets (β = −0.061, p = 0.046) are significantly associated with LAKIP scores, whereas IKU is not statistically significant (β = 0.085, p = 0.063). The negative coefficients for Regional Head Commitment and Strategic Performance Targets reflect the reverse coding applied to these measures. IKKT is significantly associated with Regional Head Commitment (β = −0.079, p = 0.014), PAD (β = 0.681, p < 0.001), and Strategic Performance Targets (β = 0.150, p = 0.035), while its relationship with IKU is not significant. IKKT is also positively associated with LAKIP scores (β = 0.321, p < 0.001). Mediation analysis indicates that IKKT partially mediates the relationship between PAD and LAKIP, as the indirect effect is significant (β = 0.218, p = 0.002) while the direct relationship remains significant. These findings imply that strengthening local government accountability requires attention not only to performance planning and leadership commitment but also to fiscal capacity and financial health. This study contributes empirical evidence by demonstrating the intermediary role of financial health in the relationship between regional fiscal capacity and local government performance accountability within the Indonesian context.
Pengaruh Keterlibatan Pengguna, Kemampuan Teknik Personal Dan Dukungan Top Manajemen Terhadap Kinerja Sistem Informasi Akuntansi Yulia Wijayanti; Cris Kuntadi; Rachmat Pramukty
Jurnal Sistem Informasi dan Ilmu Komputer Vol. 1 No. 1 (2023): Februari : Jurnal Sistem Informasi dan Ilmu Komputer
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jusiik-widyakarya.v1i1.24

Abstract

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of the relationship or influence between variables. In the literature research on accounting information systems, this article analyzes user involvement, personal technical skills, and top management support. These factors affect the accounting information system. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) User Involvement influences the Accounting Information System; 2) Personal Technical Ability influences the Accounting Information System; and 3) Top Management Support.
Efisiensi Pengelolaan Kredit Pertanian dalam Meningkatkan Produksi dan Pendapatan Petani Rachmat Pramukty; Lira Panduwaty; Jati Parasayu
Jurnal Greenation Pertanian dan Perkebunan Vol. 2 No. 1 (2024): (JGPP) Jurnal Greenation Pertanian dan Perkebunan (Februari 2024)
Publisher : Greenation Publisher & Yayasan Global Research National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgpp.v2i1.124

Abstract

Kredit pertanian memainkan peran krusial dalam meningkatkan produksi dan pendapatan petani, terutama di tengah tantangan akses modal yang sering kali menjadi hambatan utama. Penelitian ini bertujuan untuk menganalisis efisiensi pengelolaan kredit pertanian serta dampaknya terhadap peningkatan produktivitas dan kesejahteraan petani. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi berganda untuk mengukur efisiensi penggunaan kredit oleh petani di berbagai sektor pertanian. Data digunakan adalah data sekunder kelompok petani penerima kredit dari lembaga keuangan formal dan nonformal. Hasil penelitian menunjukkan bahwa efisiensi pengelolaan kredit sangat bergantung pada faktor seperti tingkat literasi keuangan petani, jenis kredit yang diterima, serta pengalokasian dana yang tepat sasaran. Petani yang mampu mengelola kredit dengan optimal menunjukkan peningkatan produksi hingga 30% dibandingkan dengan mereka yang kurang efisien dalam pemanfaatan dana. Selain itu, peningkatan pendapatan petani tidak hanya dipengaruhi oleh jumlah kredit yang diperoleh, tetapi juga oleh strategi manajemen keuangan dan diversifikasi usaha tani. Temuan ini mengindikasikan bahwa untuk meningkatkan efisiensi kredit pertanian, diperlukan pendampingan keuangan bagi petani serta kebijakan yang lebih fleksibel dalam skema kredit. Rekomendasi penelitian ini mencakup peningkatan edukasi keuangan bagi petani, optimalisasi peran lembaga keuangan dalam memberikan kredit berbasis kebutuhan spesifik, serta penerapan teknologi digital untuk meningkatkan transparansi dalam pengelolaan kredit pertanian.
The Influence of Workload and Work Discipline on Employee Performance in Companies in Bekasi City Rachmat Pramukty; Dewi Puspaningtyas Faeni
International Journal of Advanced Multidisciplinary Vol. 1 No. 3 (2022): International Journal of Advanced Multidisciplinary (October - December 2022)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v1i3.200

Abstract

This study aims to determine the effect of workload and work discipline on employee performance at companies in Bekasi City. The population in this study were employees with a population of 57 respondents and the sample taken in this study were employees with a population of 43 people. The sampling technique was carried out using a simple random sampling technique which means that each element of the population has the same opportunity to be sampled. This research uses quantitative methods, where the data collection methods used are observation, questionnaires, and documentation. The data quality test uses validity, and reliability tests. Classical assumption test using normality, multicollinearity and heteroscedasticity tests. The analysis method used is multiple linear regression analysis and t test (partial test). The results showed that the Workload variable had a significant effect on employee performance at companies in Bekasi City, while Work Discipline had a significant effect on employee performance. This is shown from the calculation results, namely workload has an effect of 0.332 and work discipline has an effect of 0.639 on employee performance.
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Ade Armeita Adharyanto, Alpandi Adi Utama Adler Manurung 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 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 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 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