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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) GEMA EKONOMI International Journal of Business, Law, and Education Indonesian Journal of Islamic Economics and Business Bulletin of Community Engagement Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen dan Bisnis JAKPI Innovative: Journal Of Social Science Research Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Manajemen, Akuntansi
Arslan, Rijal
Universitas Al-Azhar Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Increasing Entrepreneurship during Covid-19 Pandemic Time Economic Crisis Rananda Septanta; Adi Sofyana Latif; Chaeru Syahru Ramdani; Rijal Arslan; Yunus Nurhasan
Bulletin of Community Engagement Vol 2 No 1 (2022): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v2i1.254

Abstract

The article of community service was to provide assistance about the innovation of entrepreneurial business products during the pandemic Covid-19, especially at Pamulang area. The method used Asset Based Community (ABCD) that utilize the potential asset of community; individual, social and infrastructure. The facilitator together with multi-stakeholders and assisted parties conducts seminars on innovation in entrepreneurship which included financial planning, and the application of business ethics. The facilitator also carried out a psychological test which was done by distributing questions to the participants with the aim of knowing the characteristics and behavior of participants in doing business. The participant was 50 participants of the local community at Pamulang orphans and poor people as well as Pamulang University students who also attended and followed all materials and discussions that occur during the event. Hence, the business goal was achieved, namely maximizing existing profits through selling the products. Keywords: Economic Crisis Covid-19, Entrepreneurship Economic, Economic Crisis
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA Rijal Arslan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.02 KB) | DOI: 10.31959/jm.v11i2.1111

Abstract

The purpose of this research is to study and analyze the influences of The Quality of Service on the Costumer Satisfaction of PT Bank Syariah Indonesia. The Quality of Service in this research uses five variables, which are: tangible, reliability, responsiveness, assurance and empathy have relationship with Customer Satisfaction. In this research, Multiple regression of technical analysis is applied. To test the impact, F test is applied and to test the partial influence, t test is applied at significant level 0,05. The number of samples used for this analysis are 100 customers of PT Bank Syariah Indonesia. The result of this research also simultaneously that the Quality of Service (e.g., tangibles, reliability, responsiveness, assurance and empathy) has a positive effect and significant to the Customer Satisfaction. While partially only responsiveness and assurance variables has an effect with customer satisfaction, while tangibles, reliability and empathy does not has an effect with customer satisfaction.
PENGARUH GOOD COORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Yunus Nurhasan; Rijal Arslan; Rananda Septanta; Muhammad Eko Ari Wibowo
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.2767

Abstract

This study aims to determine the effect of good corporate governance, company size and tax evasion on earnings management during the 2018 – 2022 period, which obtained 30 data in this study. The type of data used is secondary data, in the form of the company's annual report. Data analysis used descriptive statistics, classical assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis test. The results of this study indicate that the results of the study show that the data meet the classical assumptions such as normal distribution data, no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the hypothesis that partially good corporate governance and tax avoidance have no effect on earnings management and company size has a significant influence on earnings management.
Dampak E-commerce, Pengawasan Pajak dan Pemeriksaan PajakTerhadap Penerimaan Pajak Rijal Arslan; Raden Ai Lutfi; Muhammad Eko Ariwibowo; Rananda Septanta
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.6540

Abstract

Penelitian ini bertujuan untuk menganalisis dampak e-commerce terhadap penerimaan pajak, pengaruhnya pengawasan dan pemeriksaan pajak terhadap e-commerce, serta untuk mengetahui hubungan antara dampak e-commerce, pengawasan pajak dan pemeriksaan pajak terhadap penerimaan pajak. Metodologi yang digunakan adalah regresi linear berganda. Teknik analisis yang digunakan dalam memecahkan permasalahan ini adalah deskriptif kuantitatif, yaitu data yang diperoleh dari sampel populasi penelitian dianalisis sesuai dengan metode statistik yang digunakan kemudian diinterprestasikan. Data yang digunakan adalah data sekunder, kemudian mengambil kesimpulan dari analisis yang dilakukan. Berdasarkan hasil pengujian, bahwa dampak e-commerce dan pe,meriksaan pajak memiliki pengaruh yang cukup besar dan signifikan terhadap penerimaan pajak, sedangkan pengawasan pajak tidak memiliki pengaruh terhadap penerimaan pajak. Namun masih ada beberapa perusahaan yang belum terdeteksi, dikarenakan kurangnya personil sehingga pengawasan dan pemeriksaan pajak  kurang efektif.
Budidaya Tanaman Jagung Sebagai Bisnis Mandiri Latif, Adi Sofyana; Arslan, Rijal; Ramdani, Chaeru Syahru; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1153

Abstract

The purpose of this community service is to provide information on how to increase the potential of natural resources located in the Pondok Miri Pamulang area, which is an area that has quite high potential in the corn plant business in general, but currently it has not been utilized optimally by the surrounding community. Currently, most of the corn plants produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, corn cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of Corn Plants for social welfare which is more durable and can give rise to various innovations in processing the Corn Plant itself in a sustainable manner.
Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Arslan, Rijal; Latif, Adi Sofyana; Ramdani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1191

Abstract

This researchis armed to knowed taxpayer service and tax officials of tax compliance. The research conducted at Kantor Pelayanan Pajak Pratama in district Temanggung on 2015. This research is casual comparative sample approach taken by insidental sampling technique with a total sample of 101 respondents. Methods pf data collection on issues related to research carried out using a questionnaires, in this form of closed questions the data taken in March 2016. The result of 101 respondents, showed that awareness of taxpayers and tax officials at the Kantor Pelayanan Pajak Pratama in district Temanggung 2015 effect on tax compliance. Calculations that have been done abtained sig value equal to vlue of alpha (0,000. Significance of test result seen probability value of 0,00 < 0,05 so the rejected. This influence he awarenesss of taxpayers and service tax officials simultaneously affect taxpayer compliance significant that the alternative hypothesis (Ha) is accepted. The result showed no significant relationship between awareness of taxpayers and service ta officials on tax compliance.
The Influence of Brand Ambassador, User Interface and Free Shipping Program on Purchasing Decisions through Tokopedia E-commerce with Brand Trust as an Intervening Variable Anindya, Annisa; Arslan, Rijal; Mendrofa, Kristiurman Jaya
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.955

Abstract

This study aims to evaluate the influence of Brand Ambassador, User Interface, and Free Shipping Programme on E-Commerce Tokopedia, with Brand Trust acting as an intervening variable. This study employs quantitative approaches and purposive sampling procedures with a sample of 100 respondents. Employing path analysis with Smart PLS version 3 for data analysis. The study's findings demonstrate that brand ambassadors have a favourable and substantial effect on brand trust; nevertheless, their influence on purchasing decisions through Tokopedia is negligible. The user interface has a positive and substantial impact on brand trust and purchasing decisions. The Free Shipping Programme affects brand confidence and purchasing decisions. Brand trust successfully mediates the impact of Brand Ambassador, User Interface, and Free Shipping Programme on purchasing decisions.
PENGARUH SUBJECTIVE NORM, PERCEIVED USEFULNESS, DAN VIDEO REVIEW TERHADAP PURCHASE DECISION PADA APLIKASI ACE INDONESIA: MISS ACE MELALUI PURCHASE INTENTION SEBAGAI VARIABEL INTERVENING Nuraini, Irma; Arslan, Rijal
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 3 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i3.633

Abstract

Meskipun ace hardware menduduki peringkat ke sebagai ritel dengan nilai konsumen tertinggi, akan tetapi laba ace hardware mengalami penurunan sejak 3 tahun terakhir. Meskipun ace hardware memiliki cabang di 57 kota di Indonesia namun masih ada kota-kota yang belum terjangkau oleh Ace hardware maka perlu dilakukan optimalisasi penjualan melalui aplikasi miss ace. Oleh karena itu, tujuan dari penelitian ini adalah untuk meneliti pengaruh berbagai faktor seperti norma subjektif, kegunaan yang dirasakan, ulasan video, keputusan pembelian, dan niat pembelian terhadap aplikasi miss ace. Penelitian ini melibatkan 100 responden aktif pengguna aplikasi miss ace yang telah melakukan minimal satu pembelian dalam 6 bulan terakhir. Dalam penelitian ini, peneliti menggunakan purposive sampling dan pengumpulan data melalui formulir Google. Pendekatan yang digunakan adalah path analysis. Hasil penelitian menunjukkan bahwa secara langsung, norma subjektif, kegunaan yang dirasakan, dan ulasan video memiliki pengaruh positif dan signifikan terhadap niat pembelian. Norma subjektif dan kegunaan yang dirasakan juga berpengaruh positif dan signifikan terhadap keputusan pembelian, namun ulasan video tidak memiliki pengaruh positif dan signifikan terhadap keputusan pembelian. Secara tidak langsung melalui niat pembelian, norma subjektif, kegunaan yang dirasakan, dan usalan video berpengaruh positif dan signifikan terhadap keputusan pembelian.
PENGARUH ASSET INSTRUMEN KEUANGAN DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN Septanta, Rananda; Latif, Adi Sofyana; Arslan, Rijal
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2272

Abstract

This study entitled The Effect of Financial Instrument Asset and Free Cash Flow on Firm Value. The purpose of this study was to determine whether financial instrument assets and free cash flow have an effect on firm value. This research is a descriptive quantitative study, using statistical tests and literary methods. The research companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was selected using purposive sampling method and obtained 19 companies that became the sample. The type of data used is secondary data, in the form of company annual reports. Data analysis used descriptive statistics, classic assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis testing. The results of this study indicate that financial instrument assets have no effect on firm value, free cash flow has a significant effect on firm value.
Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time
Co-Authors Adi Sofyana Latif Annisa Anindya Chaeru Syahru Ramdani Eko Ari Wibowo, Muhammad Gadis Ranti Khuzaeni, Khuzaeni Kristiurman Jaya Mendrofa Latif, Adi Sofyana Muhammad Eko Ari Wibowo Muhammad Eko Ariwibowo Nuraini, Irma Nurhasan, Yunus Raden Ai Lutfi Ramdani, Chaeru Syahru RANANDA SEPTANTA Rananda Septanta Rananda Septanta Risma, Deny Eka Saga, Baharudin SEPTANTA, RANANDA Yunus Nurhasan Yunus Yunus