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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Journal of Asset Management and Public Economy Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Akuntansi
Ratiyah, -
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS RASIO KINERJA KEUANGAN PROFITABILITAS PT WIJAYA KARYA (PERSERO) TBK. PERIODE 2014 - 2018 Vidada, Irwin Ananta; Ratiyah, Ratiyah; Erica, Denny; Hartanti, Hartanti
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.807 KB) | DOI: 10.23887/jia.v4i1.17228

Abstract

In estimating the risk in the face of uncertainty , companies can use analysis as a financial report estimated future formulation of the plans . Use report analysis a finance company capable of know estimation the work of these efforts division in his company. To know the financial performance of corporations in this is done through the profitability analysis ( rentabilitas ). Through the ratio of the company capable of measuring the extent to which the company ability to obtain profit. Objectives in this research is to investigate and to identify the financial performance of pt wijaya karya ( persero ) tbk a period of 2014 until 2018. In this research data collection used through via a observation and the literature study with reference to the company financial performance data. Research methodology in the writing of this is done through which is done based on the ratio of the with of a quantitative approach . Observation data to the financial pt wijaya karya ( persero ) tbk the period 2014 until 2018 . Based on the results of the analysis can summarized in general during the past year observation data ratio in the ratio of the gpm, npm, oim roe and had fluctuations caused earnings up and down and ratio in roa was decreasing.keywords : Ratio Analysis, Financial Performance, Profitabiliy
TRANSFOR MASI TENAGA PENGAJAR KE ARAH DOSEN BERSERTIFIKASI PENDIDIK: ANALISIS DESKRIPTIF DENGAN REGRESI LOGISTIK R, Ratiyah
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 2 (2018): Account Vol 5 No 2 Desember 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.135 KB) | DOI: 10.32722/acc.v5i2.1716

Abstract

ABSTRACT    Account Vol 5 No 2: Ratiyah MASI TENAGA PENGAJAR KE ARAH DOSENBERSERTIFIKASI PENDIDIK: ANALISIS DESKRIPTIF Data from LAKIP 2015-2016 indicates the decreasing number of lecturers receiving Educator Certification inKopertis III, 786 in 2015 and 650 lecturers in 2016, but this is not a guarantee of decreasing the ability and interestof lecturers to take care of Academic Functional Position and Educator Certification. The quality of a lecturergreatly affects the fluency of Teaching and Learning Activities in every university. Information on thecharacteristics of Teachers in Kopertis III, as well as the relationship as well as the tendency between thecharacteristics possessed by the decision to take care of the Academic Functional Position is expected to assistDIKTI in formulating policies on lecturers. This research utilizes excess data of LAKIP data from Kopertis 3,where data is analyzed to know the tendency of lecturers characteristic to interest in managing AcademicFunctional Position and Educator Certification. Based on the results of descriptive analysis, it is known that atthis time the transformation of workers towards the certification of educators is running. This is indicated by anincrease in the number of lecturers who have Academic Functional Position. Nevertheless, the number of lecturerstaking the certification exam and the increasing difficulty of qualification of educator certification slightlyhindered the transformation process. Furthermore, logistic regression analysis shows that older lecturers have atendency to be reluctant to take care of Functional Positions and Educator Certification. Apparently, the economicneeds of married workers do not contribute significantly in their decision to take care of Academic FunctionalPosition and Educator Certification.Keywords: lecturer, Academic Functional Position, Educator Certification, transformation. ABSTRAK DENGAN REGRESI LOGISTIK                   Ratiyah. Data LAKIP 2015-2016 menunjukkan menurunya jumlah dosen yang mendapatkan Sertifikasi Pendidikdi Kopertis III, yaitu 786 di tahun 2015 dan 650 dosen di tahun 2016, namun hal ini bukan merupakanjaminan menurunya kemampuan dan minat dosen untuk mengurus Jabatan Fungsional Akademik danSertifikasi Pendidik. Kualitas seorang Tenaga Pengajar sangat mempengaruhi kelancaran KegiatanBelajar Mengajar di setiap Perguruan Tinggi. Informasi mengenai karakteristik Tenaga Pengajar diKopertis III, serta hubungan sekaligus kecenderungan antara karakteristik yang dimiliki dengankeputusannya untuk mengurus Jabatan Fungsional Akademik diharapkan dapat membantu DIKTIdalam merumuskan kebijakan mengenai dosen. Penelitian ini memanfaatkan kelebihan data LAKIP darikopertis 3, dimana data dianalisis untuk mengetahui kecenderungan karakteristik dosen terhadap minatmengurus Jabatan Fungsional Akademik dan Sertifikasi Pendidik. Berdasarkan hasil analisis deskriptifdiketahui bahwa pada saat ini transformasi tenaga pengajar ke arah dosen bersertifikasi pendidik tengahberjalan. Ini ditunjukkan dengan peningkatan jumlah dosen yang memiliki Jabatan Fungsional Akademik.Namun demikian, banyaknya jumlah dosen yang mengikuti ujian sertifikasi dan semakin sulitnya kualifikasi sertifikasipendidik sedikit menghambat proses transformasi tersebut. Lebih lanjut, analisis regresi logistik menunjukkanbahwa dosen yang usianya lebih tua mempunyai kecenderungan untuk mengurus Jabatan Fungsional dan SertifikasiPendidik.. Ternyata, kebutuhan ekonomi pekerja yang telah menikah tidak memberikan kontribusi yangsignifikan dalam keputusannya untuk mengurus Jabatan Fungsional Akademik dan Sertifikasi Pendidik. Kata kunci: dosen, Jabatan Fungsional Akademik, Sertifikasi Pendidik, transformasi
TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER. Ratiyah, Ratiyah; Muchtar, Lukman Sri
Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 1 (2019): Account Vol 6 No 1 Juni 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.036 KB) | DOI: 10.32722/acc.v6i1.1380

Abstract

ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak
PENGARUH CURRENT RATIO TERHADAP ROE PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) R, Ratiyah; Prabowo, Amelia Novita
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 1 (2018): Account Vol 5 No 1 Juni 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.216 KB) | DOI: 10.32722/acc.v5i1.1788

Abstract

Abstract    Current Ratio measures a company's ability to meet its short-term debt by using its current assets (assets that willturn into cash within a year or a business cycle). Return on Equity or ROE is the ratio to measure net incomeafter tax with own capital. This ratio shows the efficiency of own capital use. This study uses secondary dataobtained through observation and documentation of current ratio financial statements with ROE in financecompanies in 2011 until 2015. Data analysis is done by quantitative analysis in the form of correlation coefficienttest analysis, coefficient of determination test, and test of regression equation. Acquisition of the analysis isprocessed by using the application program IBM SPSS statistics 24. Based on hypothesis testing using correlationtest that yields the number -0.707. For the calculation of the magnitude coefficient of determination obtainedvalue of 50% while the remaining 50% influenced by other factors. While the result of calculation of constantregression equation equal to 0,794 and coefficient of regresi X equal to -0,381. A significant level of 0.022 <0.05which means Ha accepted and Ho rejected.  Keywords: Current Ratio, ROE Abstrak Current Ratio mengukur kemampuan perusahaan dalam memenuhi utang jangka pendeknya dengan menggunakanaktiva lancarnya (aktiva yang akan berubah menjadi kas dalam waktu satu tahun atau satu siklus bisnis). ReturnOn Equity atau ROE merupakan rasio untuk mengukur laba bersih sesudah pajak dengan modal sendiri. Rasio inimenunjukkan efisiensi penggunaan modal sendiri.n Penelitian ini menggunakan data sekunder yang diperolehmelalui observasi dan dokumentasi laporan keuangan current ratio dengan ROE pada perusahaan pembiayaanpada tahun 2011 sampai dengan 2015. Analisis data dilakukan dengan analisis kuantitatif berupa analisis ujikoefisien korelasi, uji koefisien determinasi, dan uji persamaan regresi. Perolehan analisis  tersebut diolah denganmenggunakan program aplikasi IBM SPSS statistics 24. Berdasarkan pengujian hipotesis dengan menggunakanuji korelasi bahwa menghasilkan angka -0,707. Untuk hasil perhitungan besarnya koefisien determinasi diperolehnilai 50% sedangkan sisanya sebesar 50% dipengaruhi oleh faktor-faktor lain. Sedangkan hasil perhitunganbesarnya persamaan regresi konstan sebesar 0,794 dan koefisien regresi X sebesar -0,381.  Tingkat signifikansebesar 0,022 < 0,05 yang artinya Ha diterima dan Ho ditolak.Kata kunci : Current Ratio, ROE
Pengaruh Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Bandung Barat Hartanti, Hartanti; Ratiyah, Ratiyah; Setyaningsih, Eka Dyah; Amelia, Dilla Rizky
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.12596

Abstract

Kendaraan Bermotor merupakan objek Pajak Kendaraan (PKB) dimana pajak tersebut yang wajib dibayar oleh tiap owner kendaraan bermotor yang mengoperasikan kendaraannya di jalur universal. Dari banyaknya pengguna kendaraan bermotor ada banyak kendaraan yang tidak melaksanakan catatan ulang( KTMDU). Tujuan riset ini adalah mengukur besarnya  Pengaruh variabel Sosialisasi Perpajakan serta Pemahaman WP dengan Kepatuhan WP dari Pajak Kendaran Bermotor (PKB). Tata cara penelitian yang dpergunakan merupakan tata cara deskriptif kuantitatif dengan informasi data primer yang didapatkan dari   hasil kuisioner yang dibagikan. Populasi dalam riset ini merupakan  pemilik yang menjadi WP Kendaraan Bermotor diarea Kabupaten Bandung Barat.  Analisis ilustrasi yang digunakan ialah  random sampling sederhana dengan hasil sebanyak 100 orang. Metode analisis informasi yang digunakan merupakan analisis regresi yang regresi berganda dengan perlengkapan bantu perhitungan memakai aplikasi SPSS v.22. Bersumber pada dari hasil riset membuktikan kalau Sosialisasi Perpajakan serta Pemahaman WP mempengaruhi secara individu serta bersama-sama (simultan) terhadap Kepatuhan WP Kendaraan Bermotor di area Kabupaten Bandung Barat. Nilai koefisien determinasi 31,9% yang berarti Sosialisasi Perpajakan serta Pemahaman WP terhadap Kepatuhan WP Kendaraan Bermotor mempengaruhi sebesar 31,9%, sedangkan 68,1% dipengaruhi oleh faktor lain yang tidak diteliti
PENGARUH PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH DALAM PEMAKAIAN JASA KREDIT PADA PERUM PEGADAIAN Ratiyah, -
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 2 (2015): SEPTEMBER 2015
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v13i2.922

Abstract

ABSTRACT Perum Pegadaian is a non-bank financial institutions that provide credit services to the public. For that good service is the top priority so that the satisfaction of the public or customers can be achieved. To improve customer satisfaction Pawnshop improve service quality and innovation promotion strategy so that customers interested decided to use the services of credit Pawnshop. The level of customer satisfaction is influenced by several factors such as the promotion and quality of service. Therefore, this study was conducted to analyze how much influence the promotion and service quality to customer satisfaction in the use of credit services. This research was conducted in Housing pawnshops East Jakarta branch milling. By using quantitative analysis of correlation and linear regression, where the promotion of its independent variables (x1) and quality of service (x2) and customer satisfaction dependentnya variable (y). In this study, the authors take 10% of the population to be sampled or sampling Saturated known by as many as 83 people. Sample size determination based on a model developed by Isaac and Michael in Sugiyono (2008) to calculate the error rate, 1%, 5%, 10%. The data obtained from the questionnaire were given a score of a predetermined value and statistically analyzed using Statistical Computer Program Product for service solution (SPSS) 19 for windows. Based on this study it can be concluded that there is significant influence promotion and service quality on customer satisfaction in the use of credit services in Perum PegadaianKeywords: Promotion, Quality of Service and Customer Satisfaction
Pengaruh Penerimaan Pajak Restoran terhadap Pendapatan Asli Daerah DKI Jakarta Setyaningsih, Eka Dyah; Hartanti, Hartanti; Ratiyah, Ratiyah; Wahyuningrum, Shinta
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 20, No 2 (2022): September 2022
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v20i2.13587

Abstract

Pendapatan Asli Daerah (PAD) merupakan pendapatan yang dipungut sendiri oleh pemerintah daerah dan bersumber dari daerah itu sendiri. Salah satu sumber PAD adalah Pajak Daerah, yang salah satunya termasuk pajak restoran. Pajak restoran merupakan penerimaan yang turut memberikan kontribusi dalam meningkatkan Pendapatan Asli Daerah Provinsi DKI Jakarta. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh penerimaan pajak restoran. Metode yang digunakan metode purposive random  sampling  periode tahun 2011 sampai tahun 2018. Variabel yang digunakan penerimaan pajak restoran sebagai variabel independen dan pendapatan asli daerah sebagai variabel dependen. Data sekunder yang digunakan dalam riset penelitian ini dalam bentuk laporan realisasi anggaran pendapatan dan belanja daerah periode 2011-2018. Pengumpulan data dengan metode observasi dan studi dokumentasi. Teknik analisa data menggunakan kuantitatif dengan informasi data sekunder dengan analisis regresi, korelasi & determinasi. Hasil riset ini memberikan bukti secara parsial bahwa Pengaruh penerimaan Pajak Restoran cukup kuat  dan searah yaitu dengan memperoleh nilai r sebesar 0,970. Dari hasil uji koefisien determinasi menghasilkan nilai R Square sebesar 0,941 atau sebesar 94,1% dan berdasarkan hasil persamaan regresi mendapatkan persamaan yaitu Y = 14,706 + 0,636X. Hasil tersebut menunjukkan bahwa variable independent yaitu Pajak Restoran memiliki pengaruh terhadap Pendapatan Asli Daerah sebesar 94,1% dan sisanyase besar 5,9% dipengaruhi oleh faktor lain yang tidak penulis teliti.Kata Kunci: Pajak Restoran, Pendapatan Asli Daerah
ADOPTING TRIPLE BOTTOM LINE APPROACH: TRANSFORMATIVE STRATEGIES FOR SUSTAINABLE MANAGEMENT AND ACCOUNTING Ratiyah, Ratiyah; Bahri, Syamsul; Hartanti, Hartanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

The adoption of the Triple Bottom Line (TBL) approach has gained momentum as organizations seek to integrate social, environmental, and economic considerations into their decision-making processes. This paper aims to explore transformative strategies for sustainable management and accounting through the implementation of the TBL approach. The research objectives include examining the challenges and opportunities associated with adopting TBL, analyzing the impact on organizational practices, and identifying key success factors. A qualitative research method is employed, incorporating case studies and interviews with practitioners. Findings reveal that organizations face various challenges in implementing TBL, including measurement difficulties and resistance to change. However, successful adoption of TBL can lead to enhanced stakeholder engagement, improved resource efficiency, and long-term financial viability. This paper contributes to the literature by providing insights into the practical implications of adopting TBL for sustainable management and accounting practices.
ADOPTING TRIPLE BOTTOM LINE APPROACH: TRANSFORMATIVE STRATEGIES FOR SUSTAINABLE MANAGEMENT AND ACCOUNTING Ratiyah, Ratiyah; Bahri, Syamsul; Hartanti, Hartanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

The adoption of the Triple Bottom Line (TBL) approach has gained momentum as organizations seek to integrate social, environmental, and economic considerations into their decision-making processes. This paper aims to explore transformative strategies for sustainable management and accounting through the implementation of the TBL approach. The research objectives include examining the challenges and opportunities associated with adopting TBL, analyzing the impact on organizational practices, and identifying key success factors. A qualitative research method is employed, incorporating case studies and interviews with practitioners. Findings reveal that organizations face various challenges in implementing TBL, including measurement difficulties and resistance to change. However, successful adoption of TBL can lead to enhanced stakeholder engagement, improved resource efficiency, and long-term financial viability. This paper contributes to the literature by providing insights into the practical implications of adopting TBL for sustainable management and accounting practices.
Analysis of Public Sector Financial Performance With The Value For Money Approach In Bogor Regency Erica, Denny; Ratiyah, Ratiyah; Shah, Syed Muhammad Abdul Rehman
JAMPE (Journal of Asset Management and Public Economy) Vol. 4 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v4i1.11566

Abstract

Financial performance is essential to ensure accountability and efLiciency in public sector organizations, especially in government. Public Sector Financial Performance requires assessment as a form of evaluation, so that Linancial performance becomes more optimal. The process of regional Linancial management consists of three stages: planning, implementation, and accountability, according to Minister of Home Affairs Regulation Number 13 of 2006 Concerning Regional Finavfc ncial Management Guidelines. The Financial Performance of the Bogor Regency Government in this study uses the Value for Money (VfM) approach with 3 (three) main factors, namely: Economic, EfLiciency, and Effectiveness of the 2014-2023 Fiscal Year. The Linancial reports produced have been in accordance with government accounting standards agreed upon by all parties involved, therefore used as a guideline to produce fair, clear, and complete Linancial reports to ensure transparency. The budget implementation report is a Linancial report that describes the future budget and budget allocation managed by the government during the reporting period. The Linancial performance of the Bogor Regency public sector is economical, with an average of 100.58%. However, efLiciency is still a concern, with an average of 99.21%, which needs more attention. The results of this analysis can be used as evaluation material for the Bogor Regency Government so that its public sector Linancial performance is more efLicient, so that the Bogor Regency Government can improve the quality of service to the community to be more optimal.
Co-Authors Amaro, Ceisya Amelia, Dilla Rizky Denny Erica Eka Dyah Setyaningsih Hartanti Hartanti, Hartanti Irwin Ananta Vidada Kurnia, Aini Muchtar, Lukman Sri Prabowo, Amelia Novita Pratama, Daffa Rinaldi Reptiningsih, Eni Shah, Syed Muhammad Abdul Rehman Syamsul Bahri Thalia, Alinda Wahyuningrum, Shinta