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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Al-Buhuts (e-journal) Journal of Training and Community Service Adpertisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Insan Cita Bongaya Research Journal Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Akob, Rezki Arianty
Department Of Management, Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Makassar, South Sulawesi, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KONTRIBUSI INFLASI SEBAGAI MODERASI RETURN ON ASSET (ROA) CURRENT RATIO (CR) SERTA DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI Makmur, Munandar; P, Mappamiring; Akob, Rezki Arianty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13387

Abstract

This study aims to test and analyze the relationship between Inflation moderation between Return On Asset (ROA), Current Ratio (CR) and Debt To Equity Ratio (DER) to stock returns in financial sector companies on the IDX. The type of research used is a quantitative approach, the population in this study is the banking subsector listed on the Indonesia Stock Exchange (IDX) for the 2021 - 2023 period as many as 47, the sampling technique uses the purposive judgement sampling method with a sample of 39 companies, the number of data units analyzed is 132. Hypothesis testing uses panel data regression analysis and MRA. The results of the analysis provide evidence that ROA has a significant positive effect on Stock Returns, CR has a positive effect on Stock Returns, DER has a significant negative effect on Stock Returns, Inflation has a significant negative effect on Stock Returns, Inflation is proven to weaken the relationship between ROA and Stock Returns, Inflation cannot moderate the relationship between CR and Stock Returns, Inflation is proven to strengthen the relationship between DER and Stock Returns
Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction Muhammad Akob; Rezki Arianty Akob; Gazali Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.311

Abstract

The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires, and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.
PENERAPAN STANDAR AKUNTANSI KEUANGAN PADA PT BANK SYARIAH INDONESIA (BSI) Akob, Rezki Arianty; Wahyuni, Sri; Risnawati, Sri; Kanna, Andi Batari Nirwana
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 1 (2023): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v7i1.2425

Abstract

Penelitian ini bertujuan untuk mengkaji peran standar akuntansi keuangan dalam pengelolaan transaksi keuangan yang sangat dibutuhkan oleh perusahaan. Metode penelitian menggunakan pendekatan deskriptif komparatif dengan menggunakan data sekunder. Berdasarkan hasil pengujian, penerapan Standar Akuntansi Syariah dalam pengelolaan transaksi keuangan pada bank syariah termasuk mendukung pembangunan ekonomi karena berdasarkan prinsip bagi hasil yang saling menguntungkan memberikan keuntungan yang wajar. Selain itu, pengelolaan transaksi keuangan di BSI telah sesuai dengan PSAK 101.
Pelatihan Keterampilan Tata Boga dan Manajemen Usaha untuk Peningkatan Ekonomi Keluarga di Desa Sanrobone, Takalar Dahniyar Daud; Nuramal Nuramal; Rezki Arianty Akob; Andi Agus; Sitti Mispa; Susiana Mochtar; Gunawan. L. Pongkapadang
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1694

Abstract

This community service activity aims to improve culinary skills and micro-business management for the people of Sanrobone Village, Takalar Regency as an effort to increase family income and economic independence. The method of implementing the activity includes identifying needs, local ingredient-based culinary training, food sanitation workshops, micro-business management training, digital marketing, business plan preparation, and evaluation of results. The results of the activity showed a significant increase in processed food production skills, understanding of the importance of sanitation and food safety, and the ability to manage small-scale businesses. Participants were also able to utilize social media for product promotion and began designing home businesses independently or in groups. The formation of two joint business groups (KUB) is an indication that this training has fostered entrepreneurial initiatives among the village community. This activity is expected to contribute to strengthening the local economy in a sustainable manner and can be replicated in other villages with similar characteristics.
Studi Empiris tentang Dampak Profitabilitas, Capital Intensity, dan Leverage terhadap Praktik Penghindaran Pajak gunawan pokpadang; Susiana Mokhtar; Rezki Arianty Akob
Jurnal Ilmiah Bongaya Vol. 9 No. 1 (2025): 2025 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/jib.v9i1.832

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Intensitas Modal (Capital Intensity), dan Utang (Leverage) terhadap Penghindaran Pajak (Tax Avoidance) pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan yang diakses melalui www.idx.co.id serta data saham perusahaan manufaktur di sektor industri barang konsumsi, dengan menggunakan teknik purposive sampling. Populasi penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022. Jumlah sampel penelitian ini sebanyak 124 observasi. Data variabel penelitian telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolinearitas, asumsi heteroskedastisitas, dan asumsi autokorelasi. Metode analisis data menggunakan teknik regresi linier berganda, dan pengujian hipotesis setelah data terkumpul dianalisis menggunakan program SPSS (Statistic Product and Service Solution) Versi 25. Hasil penelitian menunjukkan bahwa Profitabilitas yang diukur menggunakan Return On Asset (ROA) berpengaruh negatif dan signifikan terhadap Penghindaran Pajak. Sementara itu, Intensitas Modal dan Utang berpengaruh positif dan signifikan terhadap Penghindaran Pajak
Pengaruh Bauran Pemasaran Terhadap Loyalitas Melalui Kepuasan Pelanggan Dalam Menggunakan Layanan PLN Mobile Nasrul, Rezki; Syamsul Ridjal; Dharmawaty Djaharuddin; Yana Fajriah; Rezki Arianty Akob
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6229

Abstract

This study aims to determine the direct effect of marketing mix variables and the direct effect of customer satisfaction on customer loyalty and the indirect effect of marketing mix variables on customer loyalty with customer satisfaction as an intervening variable at PT PLN (Persero) UP3 Makassar Utara. The population in this study were 172,313 customers. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, have also been tested for inner model evaluation with the determinant coefficient test, model goodness test and hypothesis testing both directly and indirectly. The results of this data processing use SmartPLS version 4. The results of the study directly show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty. While the indirect research results show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty.
Pengaruh Literasi Keuangan dan Sikap Berutang Terhadap Keputusan Keuangan Nasabah Gadai PT. Pegadaian Kanwil VI Makassar Cabang Pelita A Amelia; La Ode Sumail; Rezki Arianty Akob
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.39

Abstract

This study aims to examine the effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch. The population in this study consisted of 4.023 respondents and the sampling was carried out using the non-probability sampling method. The sample used is 98 respondents. The analytical tool used is multiple linear regression analysis which aims to re-examine the Effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch by using the Statistical Package for the Social Sciences Vers. 25. The results of this study indicate that partially the financial literacy variable has a positive and significant effect on financial decisions, debt behavior does not have a significant effect on financial decisions.
Fungsi Strategi Pemasaran, Kualitas Layanan dan Kepercayaan Terhadap Loyalitas Nasabah Mokhtar, Susiana; Themba , Orfyanny Syahreffy; Akob, Rezki Arianty
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4914

Abstract

This study aims to test the influence of marketing strategy on customer loyalty, test the influence of service quality on customer loyalty and the influence of trust on customer loyalty. The population in this study is all customers at PT Bank Sulselbar Makassar Head Office. The sampling technique is determined by purposive sampling, which is a technique for determining samples based on certain criteria. The criteria for selecting the sample taken in this study are customers at PT. Bank of South Sulawesi, Makassar. Malhotra 2006 if the population is large and the number is unknown, then the number of samples is calculated with 5-10 x Estimate Parameter. So the number of samples in this study is (5.20) = 100 people. In this study, the variables were measured using the Likert Scale. The data obtained were then processed using SPSS by means of multiple linear regression analysis. The results of the study found that marketing strategies have a positive and significant effect on customer loyalty, testing the influence of service quality has a positive and significant effect on customer loyalty and the influence of trust has a positive and significant effect on customer loyalty.
Co-Authors Abdul Rakhman Laba Amelia Andi Agus Andi Batari Nirwana Kanna Andi Nurhaeda Ardiansyah Halim Dahniyar Daud Dharmawaty Djaharuddin Gazali Amin Gunawan . gunawan pokpadang Gunawan. L. Pongkapadang Hardiani . Heslina, Heslina Kanna, Andi Batari Nirwana Makmur, Munandar Mokhtar, Susiana Muhammad Akob Muhammad Sobarsyah Mursidah . Nasrul, Rezki Nur Azizah Basmar Nur Dwiana Sari Saudi Nuramal Nuramal P, Mappamiring Risnawati, Sri Sitti Mispa Sri Risnawati Sri Wahyuni Sri Wahyuni Sumail, La Ode Susiana Mochtar Susiana Mokhtar Susianah . Susianah Susianah Syamsul Ridjal Themba , Orfyanny Syahreffy Themba, Orfyanny Syahreffy Yana Fajriah Zulfikry Sukarno