Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Masyarakat Indonesia
Rifdah Riyan Dara
Unknown Affiliation
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DAMPAK TRANSMISI KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA UTARA Yusri; Chairina; Rifdah Riyan Dara
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8222

Abstract

Indonesia menganut pada sistem moneter ganda yaitu menggunakan sistem moneter konvensional dan syariah. Agar kebijakan moneter dapat mencapai tujuan, maka dibutuhkan mekanisme jalur yang disebut sebagai mekanisme transmisi kebijakan moneter. Untuk itu penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh instrumen transmisi kebijakan moneter konvensional (dalam hal ini berupa kredit atau pinjaman dan suku bunga) dan instrumen transmisi kebijakan moneter syariah (dalam hal ini berupa pembiayaan syariah dan bagi hasil) terhadap pertumbuhan ekonomi di Sumatera Utara. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa data time series bulanan dengan periode tahun 2015 sampai 2021 yang dipublikasikan oleh Bank Indonesia, OJK dan Badan Pusat Statistik melalui website resmi. Teknik analisis data menggunakan model analisis regresi linier berganda dengan Eviews. Hasil penelitian menunjukkan bahwa transmisi kebijakan moneter konvensional (kredit atau pinjaman (LOAN) dan suku bunga (INT)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Transmisi kebijakan moneter syariah (pembiayaan syariah (FINC) dan profit loss sharing (PLS)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Secara parsial, kredit atau simpanan (LOAN), suku bunga (INT) dan tingkat bagi hasil (PLS) berpengaruh positif terhadap pertumbuhan ekonomi di Sumatera Utara. Sedangkan pembiayaan syariah (FINC) berpengaruh negatif terhadap pertumbuhan ekonomi di Sumatera Utara.
Pengaruh Penghindaran Pajak Dan Risiko Pajak Terhadap Biaya Utang Studi Kasus Pada Perusahaan Sektor Makanan Dan Minuman Rifdah Riyan Dara; Tiari Dakhi; Sovia Lolita Apriani Pardede; Corrina Wongsosudono; Mutia Riska Faridani; Hasrul Siregar
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10624

Abstract

This research aims to determine the effect of debt costs. The variables tested in this research are tax avoidance and tax risk as independent variables. The dependent variable used is the cost of debt. The population studied in this research were 72 food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this research was 11 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis using the SPSS version 26.0 application. The results of this research show that partially the influence of tax avoidance and tax risk has no effect. The conclusion is that partially the influence of tax avoidance and tax risk has no effect. Meanwhile, simultaneously the influence of tax avoidance and tax risk has no effect on the cost of debt.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Co-Authors Corinna Wongsosudono Corrina Wongsosudono Esty Pudyastuti Hasrul Siregar Hery Widijanto Mutia Riska Faridani Ripka Seriidahnaita Ginting SOVIA LOLITA APRIANI PARDEDE Tiari Dakhi Yusri