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All Journal Jurnal Ekonomi Jurnal Pendidikan dan Konseling COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Intelek Insan Cendikia
Rafika Ludmilla
Universitas Bina Sarana Informatika
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE INFLUENCE OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, AND ORGANIZATIONAL COMMITMENT TO AUDIT QUALITY AND BEHAVIOR OF DYSFUNCTIONAL AUDIT AS INTERVENING VARIABLE (EMPIRICAL STUDY ON AUDITOR BPKP REPRESENTATION OF RIAU PROVINCE) Rafika Ludmilla; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.547 KB) | DOI: 10.31258/je.26.1.p.61-75

Abstract

This study aims to determine the effect of time budget pressure, locus of control, and organizational commitment to audit quality and dysfunctional audit behavior as intervening variables at the auditor of Badan Pengawasan Keuangan dan Pembangunan Riau Province. Using path analysis, 70 auditors working at the Financial and Development Supervisory Board were the respondents in this study.The results show that time budget pressure and locus of control have positive effect on dysfunctional audit behavior and negatively affect audit quality. whereas organizational commitment has a negative effect on dysfunctional behavior of audit and positively influence to audit quality. the implications of this study may be an additional form of useful information as a consideration for the auditor.
Strategi Komunikasi Marketing terhadap Konsumen Suzuki Indonesia Riastri Novianita; Nur Abdillah; Rafika Ludmilla; Cindya Yunita Pratiwi
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11164

Abstract

Kontribusi untuk bangsa dan masyarakat dengan memberikan produk-produk bermanfaat bagi perkembangan bangsa. Suzuki Indonesia merupakan kelompok usaha yang bergerak dibidang industri otomotif yang memproduksi, memasarkan, memperagakan motor, mobil dan motor tempel (outboard- motor). Hal tersebut juga didukung dengan pelayanan purna jual suku cadang serta perbaikan/ pemeliharaan di seluruh Indonesia yang solid dan terintegrasi dalam melayani para pelanggan Suzuki. Suzuki Indonesia telah memberikan kontribusi untuk bangsa dan masyarakat dengan memberikan produk-produk bermanfaat bagi perkembangan bangsa. Pelayanan profesional dibidang pemasaran produk dan jasa pelayanan juga menjadi komitmen utama kami untuk memberikan yang terbaik bagi para pelanggan setia Suzuki. Saling percaya dan menghormati merupakan nilai yang kami tanam dalam setiap kerja sama yang dijalani antara karyawan, pemasok, dealer-dealer di seluruh Indonesia.
Penerapan Manajemen Risiko dalam Pemerintahan Negara-Negara di Asia Rafika Ludmilla
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 11 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i11.675

Abstract

Today risk management in Government, Federal and Local is emerging. Along with the increasing implementation of risk management concept and risk management have proven to protect many companies from the financial crisis in any decades. Asian Financial Crisis 1998-1999, Global Recession 2008, and Global Crisis 2018 deliver significant unfavorable effects to the companies, and some of the companies declared bankruptcy. Companies with effective risk management survive in any crisis since they have identified potential risks and mitigated them with the best effort. Learn from the same situation, Crisis also affected Government. Federal and Local Governments have initiated to implement risk management when managing government operations. The speed of risk implementation in government is not fast than in corporations. The research will examine and identify the implementation of risk management as an embedded process in the government or public sector. The research process will examine Asian Countries through a literature review. The sample of the Asian Population is 30% or 15 countries. The result of risk implementation in the Asian Government is varying. There are three models: formal risk management in government structure-53,33% or 8 (eight) countries has formal risk management, blended risk management – 20% or 3 countries, and ad-hoc implementation of risk management – 26,67% or 4 countries.
Analisis Sistem Informasi Akuntansi Penerimaan atas Tagihan Pembayaran Member Parkir Secara Virtual Account Nanik Nur Istiqomah; Rafika Ludmilla
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1308

Abstract

This research aims to find out how the accounting information system for receipt of parking member payment bills using a virtual account which is carried out at PT Securindo Packtama Indonesia Area Rukan PIK is running well or not and what the internal controls are at the company. The research method used is the qualitative analysis method. The data collection techniques used in this research are observation, interviews and documentation. The results of this research are based on analysis of the accounting information system and internal control system, where the system used by the company is good because it has helped record receipts for parking member payment bills quite efficiently in terms of time, while the company's internal control system is also quite good, although still duplicate tasks were found in certain sections.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Sri Nurhayati; Rafika Ludmilla
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan, dan corporate social responsibility terhadap nilai perusahaan, pada perusahaan yang terdaftar di Bursa Efek Indonesia sub sektor food and beverage. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling dan diperoleh ukuran sampel sebanyak 28 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019 – 2022. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil uji statistik menunjukan bahwa variabel profitabilitas, likuiditas, leverage, ukuran perusahaan dan corporate social responsibility secara simultan berpengaruh terhadap nilai perusahaan pada sub sektor food and beverage. Secara parsial variabel profitabilitas berpengaruh signifikan dan positif terhadap nilai perusahaan, likuiditas berpengaruh signifikan dan negatif terhadap nilai perusahaan, dan corporate social responsibility berpengaruh signifikan dan negatif terhadap nilai perusahaan, sedangkan leverage tidak memiliki pengaruh signifikan terhadap nilai perusahaan dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap nilai perusahaan.
ANALISIS PROSEDUR PEMBERIAN KREDIT KOPERASI SIMPAN PINJAM ANUGERAH BINTANG CEMERLANG CABANG TELUK GONG Dinda Danu Araban; Rafika Ludmilla
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur pemberian kredit pada Koperasi Simpan Pinjam Anugerah Bintang Cemerlang Cabang Teluk Gong dengan menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data yang digunakan meliputi wawancara mendalam dengan petugas koperasi dan anggota, observasi dilakukan secara langsung terhadap proses pemberian kredit, serta dokumentasi yang mencakup berbagai dokumen terkait. Teknik analisis data yang diterapkan dalam penelitian mencakup reduksi data, penyajian data, dan penarikan kesimpulan secara mendalam dan sistematis. Hasil penelitian menunjukkan bahwa prosedur pemberian kredit di koperasi ini telah dilaksanakan dengan baik, namun menghadapi beberapa kendala, seperti ketidaklengkapan dokumen yang sering kali memperlambat proses serta tingginya suku bunga yang dirasa memberatkan anggota. Penelitian ini merekomendasikan beberapa hal seperti peningkatan transparansi, peninjauan ulang suku bunga, dan perbaikan prosedur untuk meningkatkan efisiensi operasional serta kepuasan anggota koperasi.
Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah (Pada Unit Pelayanan Pemungutan Pajak Daerah (Up3d) Kecamatan Tambora) Juve Suardin Waruwu; Rafika Ludmilla
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Kecamatan Tambora Jakarta Barat periode tahun 2019 – 2023. Penelitian ini merupakan penelitian deskriptif dengan pendekatan Kuantitatif. Metode penarikan sampel penelitian ini yaitu semua data realisasi penerimaan pendapatan asli daerah (PAD) khususnya Pajak Hotel, Pajak Restoran dan Pajak Parkir Kecamatan Tambora periode tahun 2019-2023. Sumber data menggunakan data sekunder. Data dianalisis dengan menggunakan IBM SPSS versi 26. Dengan Uji Regresi Linear Berganda. Hasil Pengujian menunjukkan Bahwa Pada variabel Pajak Hotel (X1) diketahui nilai t-hitung yaitu 2,967 > t-tabel 2.036 dengan taraf signifikansi 0,006 < 5 %. Hal ini menyebabkan Pajak Hotel (X1) berpengaruh secara signifikan terhadap Pendapatan Asli Daerah (Y).Pada variabel, Pajak Restoran (X2) diketahui nilai t-hitung yaitu 2,627 > t-tabel 2.036 dengan taraf signifikansi 0,013 < 5 %. Hal ini menyebabkan Pajak Restoran (X2) berpengaruh secara signifikan terhadap Pendapatan Asli Daerah (Y).Pada variabel Pajak Parkir (X3) diketahui nilai t-hitung yaitu 2,260 > t-tabel 2.036 dengan taraf signifikansi 0,031 < 5 %. Hal ini menyebabkan Pajak Parkir (X3) berpengaruh secara signifikan terhadap Pendapatan Asli Daerah (Y). Berdasarkan hasil uji F, nilai F-hitung sebesar 9,335 > F-tabel sebesar 2,90 dan signifikansi sebesar 0,000 < 0,05, maka dapat disimpulkan bahwa variabel Pajak Hotel, Pajak Restoran Dan Pajak Parkir secara bersama-sama (simultan) berpengaruh signifikan terhadap variabel (Y) Pendapatan Asli Daerah (PAD) Pada Kecamatan Tambora Jakarta Barat. Dan hasil penelitian ini Juga menunjukkan bahwa variabel Independen mampu mempengaruhi 93,5% Variabel Dependen.
Analisis Pengaruh Teknologi Blockchain terhadap Transparansi dan Keamanan Laporan Keuangan Rafika Ludmilla; Nur Abdillah
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 5 No. 2 (2025): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i2.6958

Abstract

This study aims to analyze the impact of blockchain technology on the transparency and security of financial reports. Involving surveys and documentation studies on companies that have implemented blockchain technology, this study found that the implementation of blockchain significantly improves the transparency and security of financial reports. The results of the analysis show that blockchain provides a clear audit trail, reduces the possibility of data manipulation, and improves data protection. In addition, this study also identified a decrease in fraud incidents after blockchain implementation. However, challenges such as regulatory barriers, limited human resources, and high initial costs were also identified. The recommendations of this study include investment in education and training on blockchain and collaboration with regulators to develop a legal framework that supports the use of this technology. Thus, this study provides useful insights for academics, accounting practitioners, and policymakers in understanding the impact of blockchain technology on modern financial reporting practices. The results of this study demonstrate the great potential of blockchain in improving integrity and trust among stakeholders, but also highlight the importance of careful planning and external support for the successful implementation of this technology.
Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Kemudahan Penggunaan Coretax terhadap Efisiensi Pengelolaan Faktur Pajak Keluaran pada CV Quatropillar Synergy Aprillia Nurafni; Rafika Ludmilla
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2617

Abstract

The digitization of Indonesia’s tax administration was marked by the launch of the Core Tax Administration System (Coretax) on January 1, 2025, which integrates all tax services into a single platform. However, its implementation still faces various technical and operational challenges that could potentially hinder the efficiency of output tax invoice management. This study aims to analyze the impact of System Quality, Information Quality, Service Quality, and User-Friendliness of Coretax on the Efficiency of Outgoing Tax Invoice Management at CV Quatropillar Synergy, both partially and simultaneously. The study employed a quantitative approach using a survey design via a questionnaire distributed to 50 respondents from the company’s accounting and tax staff, and the data was analyzed using multiple linear regression with IBM SPSS V29. The results show that Service Quality and Usability have a significant partial effect on the efficiency of output tax invoice management, while System Quality and Information Quality do not have a significant partial effect. Simultaneously, all four variables have a significant effect on efficiency. This study contributes to reinforcing the urgency of optimizing Coretax’s services and user interface.
Pengaruh Kinerja Keuangan terhadap Financial Distress pada Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Eza Trisna AlMuta’aliyah; Rafika Ludmilla
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2618

Abstract

The transportation and logistics sector plays a strategic role in supporting national economic growth, yet it still faces the risk of financial distress due to high operational pressures, significant capital requirements, and economic uncertainty. This study aims to examine the influence of profitability proxied by Return on Assets (ROA), liquidity proxied by the Current Ratio (CR), and solvency proxied by the Debt to Equity Ratio (DER) on financial distress, measured using the Modified Altman Z-Score method. The study uses secondary data sourced from the financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2022–2025. The results of this study indicate that ROA has a significant positive effect on the Altman Z-Score, with a regression coefficient of 8.250 and a p-value of 0.000 < 0.05. CR also has a significant positive effect on the Altman Z-Score, with a regression coefficient of 1.750 and a p-value of 0.000 < 0.05. Meanwhile, DER has a significant negative effect on the Altman Z-Score, with a regression coefficient of -0.833 and a p-value of 0.000 < 0.05. Collectively, ROA, CR, and DER have a significant effect on the Altman Z-Score, which is proxied as financial distress, with a coefficient of determination of 82.4%, while the remainder is influenced by other factors.
Co-Authors Amir Hasan Andreas Andreas Aprillia Nurafni Cindya Yunita Pratiwi Dinda Danu Araban Eza Trisna AlMuta’aliyah Juve Suardin Waruwu Nanik Nur Istiqomah Nur Abdillah Riastri Novianita Sri Nurhayati