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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) JRMSI - Jurnal Riset Manajemen Sains Indonesia Proceeding of National Conference on Accounting & Finance Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Marketing Journal JURNAL ECONOMINA Jurnal Bisnis Event SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Jurnal Administrasi Profesional Jurnal Inovasi Global Jurnal Kolaborasi Sains dan Ilmu Terapan Sanitas: Journal of Health, Medical, and Psychological Studie Journal of Business Administration and Entrepreneurship Innovation
Kurniasari, Ratri
Politeknik Negeri Jakarta
Aerospace Engineering Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh tax amnesty terhadap permodalan dan rentabilitas pada bank gateway Ratri Kurniasari
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Kebijakan tax amnesty merupakan upaya pemerintah meningkatkan jumlah penerimaan dan pelaporan pajak. Tax amnesty dilakukan dengan mengungkapkan harta dan membayar tebusan sesuai dengan tarif berlaku berdasar waktu pelaporan. Aliran dana yang keluar untuk pembayaran tebusan maupun dana masuk dalam rangka repatriasi aset menimbulkan peningkatan aktivitas keuangan dan dapat berpengaruh pada modal dalam penyaluran kredit maupun investasi serta peningkatan laba karena adanya dana repatriasi yang masuk ke bank atau dapat juga terjadi penurunan aset serta laba dikarenakan adanya penarikan dana dari nasabah dalam rangka membayar tebusan tax amnesty. Hal tersebut dapat berpengaruh terhadap rasio capital adequacy ratio (CAR) dan return on assets (ROA).  Tujuan penelitian ini adalah menguji pengaruh tax amnesty terhadap CAR dan ROA. Metode penelitian yang digunakan dalam penelitian ini adalah dengan kuantitatif. Populasi dalam penelitian ini adalah 21 bank yang terdaftar sebagai bank gateway dana repatriasi pengampunan pajak. Data penelitian ini terdiri dari data laporan keuangan perbankan tahun 2014 sampai dengan tahun 2017 yang telah diaudit. Metode analisis yang digunakan dalam penelitian ini adalah analisis kanonikal. Pengolahan data dalam penelitian ini dilakukan dengan program SPSS 20. Hasil penelitian menunjukkan bahwa tax amnesty berpengaruh positif terhadap CAR dan ROA.Kebijakan tax amnesty merupakan upaya pemerintah meningkatkan jumlah penerimaan dan pelaporan pajak. Tax amnesty dilakukan dengan mengungkapkan harta dan membayar tebusan sesuai dengan tarif berlaku berdasar waktu pelaporan. Aliran dana yang keluar untuk pembayaran tebusan maupun dana masuk dalam rangka repatriasi aset menimbulkan peningkatan aktivitas keuangan dan dapat berpengaruh pada modal dalam penyaluran kredit maupun investasi serta peningkatan laba karena adanya dana repatriasi yang masuk ke bank atau dapat juga terjadi penurunan aset serta laba dikarenakan adanya penarikan dana dari nasabah dalam rangka membayar tebusan tax amnesty. Hal tersebut dapat berpengaruh terhadap rasio capital adequacy ratio (CAR) dan return on assets (ROA).  Tujuan penelitian ini adalah menguji pengaruh tax amnesty terhadap CAR dan ROA. Metode penelitian yang digunakan dalam penelitian ini adalah dengan kuantitatif. Populasi dalam penelitian ini adalah 21 bank yang terdaftar sebagai bank gateway dana repatriasi pengampunan pajak. Data penelitian ini terdiri dari data laporan keuangan perbankan tahun 2014 sampai dengan tahun 2017 yang telah diaudit. Metode analisis yang digunakan dalam penelitian ini adalah analisis kanonikal. Pengolahan data dalam penelitian ini dilakukan dengan program SPSS 20. Hasil penelitian menunjukkan bahwa tax amnesty berpengaruh positif terhadap CAR dan ROA.
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. BUKALAPAK Ratri Kurniasari; Riskon Ginting; Arizal Putra Pratama
Administratif Profesional Vol 4 No 1 (2023): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v4i1.5816

Abstract

This study aims to analyze PT Bukalapak's financial performance for the period 2020 to 2022 by using financial ratios, namely the solvency ratio (debt to equity ratio), activity ratio (total assets turnover), and profitability ratio (return on assets). This type of research is descriptive research that relies on descriptive analysis and elaboration of PT Bukalapak's financial data. It was found that there was an increase in assets in 2021 which occurred due to additional capital from the sale of initial shares causing a decrease in the value of the Debt to Equity Ratio (DER) from 2020 to 2022. From Total Assets Turnover (TAT) there was a decrease in asset turnover in generating profit from 2020 to 2021 and an increase from 2021 to 2022. And the increased Return On Assets (ROA) value illustrates that PT Bukalapak's efforts to increase profit from income on asset management have increased.
Analisis Pengaruh CAR, NPL, LDR dan BOPO Terhadap Profitabilitas Bank Umum di Indonesia Tahun 2019-2022 Arizal Putra Pratama; Syamsurizal -; Ratri Kurniasari; Azwar -
Administratif Profesional Vol 4 No 1 (2023): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v4i1.5852

Abstract

During the Covid-19 pandemic during 2020-2022, world economic conditions were uncertain, as were economic conditions in Indonesia. Government policies that limit people's activities to suppress the spread of the corona virus are a challenge for banks in Indonesia to carry out their functions as business entities that collect and distribute public funds. This study aims to examine the effect of CAR, NPL, LDR, and BOPO ratios on the profits of commercial banks in Indonesia during 2019-2022. In that year, conditions before the pandemic can be seen, namely 2019, until the provisions on community activity restrictions are lifted, namely 2022. One of the indicators in assessing bank performance is by analyzing the condition of the bank's financial statements. Analysis of financial statements is carried out by analyzing financial ratios that will affect the achievement of profits from a bank. Profit is the main goal of all business activities carried out by banks. During 2019-2022, the profits of commercial banks in Indonesia experienced a decline during the first year that the Covid-19 pandemic hit Indonesia. However, in the following years, banks in Indonesia can adapt and succeed in increasing their profits every year, until 2022
Dampak Jumlah Kunjungan Wisatawan Nusantara terhadap Pendapatan Asli Daerah Kota Bogor Anggraini, Asterina; Firman Syah; Ratri Kurniasari
Bisnis Event Vol. 5 No. 19 (2024): Jurnal Bisnis Event
Publisher : Program Studi MICE, Jurusan Administrasi Niaga, Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/bev.v5i19.6857

Abstract

The tourism sector is a sector that has the potential to be developed as a source of regional income. As one of the sources of income, tourism is influenced by the number of tourists. The progress of the tourism sector in an area is highly dependent on the number of tourists who visit. The number of tourists will bring income to the area they visit. This study aims to determine the influence of the number of domestic tourist visits on the original income of Bogor City. This study uses a quantitative approach with a simple linear regression analysis method. The result of the study is that the number of domestic tourist visits has a significant positive influence on the PAD of Bogor City. The number of domestic tourist visits has a significant influence of 87% on the PAD of Bogor City. One of the government effort is to expand tourism activities such as entertainment, sports, camps, and competitions to increase the number of tourist visits so that it will increase the PAD of Bogor City.
PENGELOLAAN MODAL KERJA PERUSAHAAN E-COMMERCE SETELAH IPO DI BURSA EFEK INDONESIA (Studi Pada Perusahaan PT Bukalapak) Kurniasari, Ratri; Anggraini, Asterina; Aditya, fachri
Jurnal Administrasi Profesional Vol 5 No 1 (2024): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v5i1.6870

Abstract

This research aims to find out how capital is managed in an e-commerce company, namely PT Bukalapak, after conducting an initial public offering based on capital management ratios which include working capital turnover, receivables turnover and cash turnover. It is known that the working capital turnover ratio in 2021 was 8.8%, then increased to 17.70% and in 2023 it was 22.91%. For 3 years from 2021 to 2023, PT Bukalapak's working capital turnover ratio increased every year. PT Bukalapak's cash turnover ratio, although in 2021 the figure for cash turnover is relatively small, namely 7.57%, however, it increases sharply in 2022 to 22.26% and 29.24% in 2023. This shows that PT Bukalapak is quite effective in managing cash. company so that it can generate increased sales.
ANALYSIS OF CAPITAL BUDGETING PROJECTIONS IN MAKING FUNDING INVESTMENT CONSIDERATIONS AT PT NUSKAINO Pandu Kameswara; Ratri Kurniasari; Titik Purwinarti
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 16 No. 1 (2025): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.016.1.4

Abstract

PT NUSKAINO currently needs funding of IDR 5 billion through a crowdfunding funding system, however, PT NUSKAINO does not yet have ideal capital budgeting projections and risk analysis. Therefore, this research aims to test the feasibility of considering funding investment projects using the capital budgeting method along with risk analysis based on groupings of economic conditions. The research methodology used in this research is a mixed method, which involves collecting quantitative and qualitative data, integrating two forms of data, and using different designs that can include philosophical assumptions and theoretical frameworks. The results of the research show that by using capital budgeting calculation techniques, when economic conditions are stable, funding investment activities are feasible. Meanwhile, when economic conditions are weak, investment in financing activities is not feasible. Then, when economic conditions are strong, funding investment activities are feasible. The analysis that has been carried out shows that the use of the capital budgeting method can provide good benefits for companies in making investment considerations so that they do not take the wrong steps in the future. Moreover, simulating the economic conditions that will occur could be a wise step for PT NUSKAINO in considering investment funding using the crowdfunding funding system.
Peningkatan Kemampuan Fotografi, Pelayanan Prima dan Keterampilan Bahasa Inggris Pemandu Selam Wisata di Pulau Sabang Sofa, Nidia; Puspitasari, Nuria; Rosalina, Erlyn; Tutupoho, Ridwan Roy; Triyanto, Irfan Rusydi; Nilla Chandra, Yanita Ella; Kurniasari, Ratri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6391

Abstract

Pulau Sabang, khususnya Kawasan Iboih, memiliki keindahan wisata bawah laut yang menakjubkan. Hal ini dapat menjadi potensi wisata bagi Pulau Sabang. Permasalahan yang dihadapi yaitu keterbatasan dalam hal kemampuan fotografi dan kemampuan Bahasa inggris. Pengabdian Masyarakat yang dilaksanakan di Pulau Sabang terkait peningkatan kemampuan fotografi, pelatihan pelayanan prima dan keterampilan Bahasa inggris. Kegiatan ini dilakukan  disebabkan masih rendahnyanya pemahaman Bahasa inggris bagi para pemandu wisata  dan masih kurangnya pemahaman dari pelayanan yang diterapkan oleh pemandu wisata. Manfaat dari kegiatan ini yaitu mendorong pariwisata bawah laut untuk meningkatkan pelayanan pariwisata di Kawasan Iboih, Pulau Sabang. Luaran dari kegiatan ini adalah terciptanya kesadaran akan pentingnya pelayanan terhadap wisatawan terutama wisatawan asing dalam memahami pembicaraan dalam Bahasa inggris, dan kemampuan fotografi.
PERAN STRATEGI KOMUNIKASI KRISIS DALAM MEMITIGASI DAMPAK BRAND SWITCHING DAN PENURUNAN HARGA SAHAM AKIBAT BOIKOT KONSUMEN: Studi Kasus Pada Starbucks Nurdina, Hana; Zahrotul Firdaus, Risya; Ella Nilla Chandra, Yanita; Jati Saputro, Restu; Kurniasari, Ratri; Puspitasari, Nuria
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7569

Abstract

The contemporary digital era has fundamentally transformed the business communication landscape, where consumers possess significant power in shaping brand reputation through social media. Starbucks Corporation faced massive boycott waves triggered by political position controversies in late 2023, resulting in market value losses of 11 billion US dollars. This study aims to comprehensively analyze the role of crisis communication strategies in mitigating the impact of Brand Switching and stock price decline due to consumer boycotts using Starbucks as a case study objectThe research employed a quantitative approach with case study design, involving 384 respondents aged 18-30 years through purposive sampling. Research instruments consisted of structured questionnaires with Likert scale 1-5, analyzed using Structural Equation Modeling (SEM) and multiple regression analysis. Results showed low effectiveness of Starbucks' crisis communication (score 2.34/5), with Brand Switching intention reaching 68.2%. Significant negative correlations were found between crisis communication effectiveness with Brand Switching (r = -0.672) and stock volatility (r = -0.445). Maximum stock price decline reached 9.47% with market capitalization falling by 11.2 billion USD. Starbucks' reactive and defensive crisis communication strategy failed to mitigate boycott impacts. Development of crisis communication playbook emphasizing proactive engagement and transparency is recommended, along with implementation of early detection systems based on real-time sentiment analysis.
Strategi Pemasaran Digital Menggunakan Metode SOSTAC untuk Meningkatkan Engagement Rate Akun Instagram @sahabat.petani [Digital Marketing Strategy Using the SOSTAC Method to Increase the Engagement Rate of Instagram Accounts @sahabat.petani] Fernandi, Muhammad; Restu Jati Saputro; Iis Mariam; Ratri Kurniasari
Indonesian Marketing Journal Vol. 5, No. 2, September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/imj.v5i2.10208

Abstract

This study aims to analyze the digital marketing strategy implemented by the Instagram account @sahabat.petani, managed by PT Pupuk Indonesia (Persero), to increase its engagement rate as a key social media performance indicator. The research employs a descriptive qualitative approach with a case study method, using data obtained through interviews, observations, documentation, and literature review. The strategic analysis is conducted using the SOSTAC framework, which includes Situation, Objectives, Strategy, Tactics, Action, and Control. The findings indicate that the account’s engagement rate is still low, at 0.63%, which is below the industry average. Several contributing factors include the absence of a dedicated social media team, inconsistent content uploads, limited interaction with followers, restricted digital marketing budget, and technical barriers due to location differences between the content team and sources. The proposed strategy involves consistent content scheduling, collaboration with agricultural influencers, and targeted educational campaigns. As a result, the engagement rate improved to 4.17% in May 2025. Based on SWOT analysis and the IE Matrix, the recommended strategy is a growth strategy using the SO (Strength–Opportunity) approach—leveraging internal strengths to seize external opportunities. This strategy has proven effective in increasing the engagement rate and enhancing audience interaction on the @sahabat.petani Instagram account. Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk menganalisis strategi pemasaran digital yang diterapkan oleh akun Instagram @sahabat.petani milik PT Pupuk Indonesia (Persero) dalam meningkatkan engagement rate sebagai indikator kinerja media sosial. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan studi kasus, di mana data diperoleh melalui wawancara, observasi, dokumentasi, dan studi literatur. Analisis strategi dilakukan menggunakan metode SOSTAC yang terdiri dari Situation, Objectives, Strategy, Tactics, Action, dan Control. Hasil penelitian menunjukkan bahwa engagement rate akun masih rendah yaitu 0,63%, di bawah rata-rata industri pupuk. Beberapa faktor utama penyebabnya adalah belum adanya tim khusus media sosial, unggahan konten yang tidak konsisten, kurangnya respons admin terhadap audiens, keterbatasan anggaran digital marketing, serta kendala teknis akibat perbedaan lokasi antara tim dan sumber konten. Strategi yang dirumuskan meliputi penjadwalan konten secara konsisten, kolaborasi dengan influencer, dan kampanye edukatif. Hasilnya, engagement rate meningkat menjadi 4,17% pada bulan mei 2025. Berdasarkan analisis SWOT dan Matriks IE, strategi yang disarankan adalah strategi pertumbuhan (growth strategy) dengan pendekatan SO (Strength–Opportunity), yaitu mengoptimalkan kekuatan internal untuk memanfaatkan peluang eksternal. Strategi ini terbukti efektif meningkatkan engagement rate dan mengoptimalkan interaksi audiens di akun Instagram sahabat.petani.
DOES FOREIGN OWNERSHIP MATTER IN THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE? Santoso, Arif; Kurniasari, Ratri; Ginting, Riskon; Permananingrum, Adilah; Barry, Husnil
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.656-673

Abstract

As the issue of climate change escalates, carbon emissions have become a growing concern for stakeholders. Carbon emission disclosure (EMISSION) is no longer an option for companies seeking legitimacy, but rather a strategic necessity to ensure corporate sustainability. This study aims to examine the relationship between firm size (FSIZE), foreign ownership (FOROWN), and EMISSION. The study was conducted on energy sector companies in Indonesia during the period 2019-2022. The final sample of this study was 225 observations units and was analyzed using Moderated Regression Analysis (MRA) in STATA 16. This study found that FSIZE has a positive and significant effect on EMISSION. FOROWN shows an important role in strengthening the relationship between FSIZE and EMISSION. The role is more pronounced in smaller firms, where stakeholder monitoring and attention may be weaker. This finding supports Stakeholder Theory and has been confirmed through sub-sample analysis, quantile regression, and coarsened exact matching (CEM). The findings confirm that larger companies, especially those backed by foreign investors, can act as a force for good in encouraging environmental transparency practices and responding to stakeholder demands. In addition, this study also offers unique empirical and practical insights in the corporate social responsibility (CSR) literature.
Co-Authors Abdiel Reihan Aditya, Fachri Amri Amrulloh Amrulloh, Amri Anggraini, Asterina Arif Santoso Arizal Putra Pratama Arizal Putra Pratama Azwar - Chandra, Yanita Ella Nilla Emmanuella Sipayung Fachri Aditya Fernandi, Muhammad Firdaus, Risya Zahrotul Firman syah Friscila Purba Hana Nurdina Husnil Barry, Husnil Iis Mariam Imas Chandra Pratiwi Irfan Rusydi Triyanto Jati Saputro, Restu Laras Afifah M Ikhsan Mawarta Onida Sinaga Muhammad Fernandi Nurdina, Hana Nuria Puspitasari Pandu Kameswara Permananingrum, Adilah Pratama, Arizal Putra Puspitasari, Nuria Putra, Yoshua Ardy Restu Jati Saputro Restu Jati Saputro Restu Jati Saputro Ridwan Roy Tutupoho Riskon Ginting Riskon Ginting Riza Hadikusuma Rosalina, Erlyn Salsabila Farhana Andriani Saputra, Muhamad Fajar Sofa, Nidia Syamsurizal - Syamsurizal - - Titik Purwinarti Tutupoho, Ridwan Roy Utomo, Wahyudi Wahyu Arif Afandi Yanita Eella Nilla Chandra Yulita Tri Haryani