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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Business Innovation and Entrepreneurship Journal The International Journal of Business Review (The Jobs Review) ACCOUNTHIK : Journal of Accounting and Finance SABDAMAS Innovative: Journal Of Social Science Research

Arif Rakhman

Universitas Singaperbangsa Karawang

Author-ID : 2472330

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Articles

FACTORS AFFECTING RETURN ON ASSETS Rakhman, Arif; Zakaria, Heikal Muhammad; Manda, Gusganda Suria
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.17772

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.

Pengaruh PDRB, Upah Minimum Provinsi, dan Angkatan Kerja Terhadap Investasi Asing Langsung di Indonesia Tahun 2013-2016 Siti Syafaatul Utma; Arif Rakhman
Riset Ekonomi Pembangunan Vol 4, No 2 (2019): Oktober 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v4i2.1234

Penelitian ini bertujuan menganalisis pengaruh PDRB, UMP, dan Angkatan Kerja terhadap investasi asing langsung di Indonesia tahun 2013-2016. Data yang digunakan dalam penelitian ini adalah data panel yang merupakan gabungan data provinsi sebagai cross section dan tahun 2013-2016 sebagai time series. Investasi asing langsung merupakan variabel dependen, sedangkan variabel Independen yang digunakan adalah PDRB, UMP, dan Angkatan Kerja. Metode penelitian menggunakan analisis regresi dengan tiga model yaitu common effect model, fixed effect model, dan random effect model. Dari tiga model tersebut, fixed Effects Model (FEM) terpilih sebagai model regresi data panel yang paling tepat. Hasil regresi dari pengaruh PDRB, UMP, dan Angkatan Kerja terhadap Investasi Asing langsung diperoleh nilai R2 sebesar 0,92. PDRB berpengaruh positif signifikan terhadap Investasi Asing Langsung. Hal ini berarti setiap kenaikan PDRB akan menaikkan Investasi Asing Langsung di Indonesia tahun 2013-2016. Adapun variabel UMP dan Angkatan Kerja, tidak berpengaruh signifikan terhadap Investasi Asing Langsung di Indonesia.

Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas heikal muhammad zakaria hakim; Gusganda Suria Manda; Arif Rakhman
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 1 (2020): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Abstract- This study aims to determine the effect of cash turnover and accounts receivable turnover on profitability (ROA) in cosmetics and household needs companies listed on the Indonesia Stock Exchange in the period 2011-2016. The independent variables in this study are cash turnover and accounts receivable turnover. For the dependent variable in this study is profitability (ROA). The population taken in this study were cosmetics and household needs companies listed on the Indonesia Stock Exchange during the period of 2011 - 2016. The sampling technique used was purposive sampling technique and obtained a sample of 5 companies. the type of data used is secondary data taken by the method of documentation and literature study. The data analysis technique used is multiple linear regression analysis, classic assumption test and hypothesis test using t test. The results of the partial hypothesis test show that there is a significant positive effect between cash turnover on profitability (ROA) and there is a significant positive effect between accounts receivable turnover to profitability (ROA). Keywords: Cash Turnover, Receivable Turnover, Profitability (ROA)

PEMBANGUNAN DKMnet SEBAGAI PENYEDIA JASA LAYANAN INTERNET DI MASJID AL-HIDAYAH Chaerur Rozikin; Riza Ibnu A.; Arif Rakhman
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.682 KB)

DKM Al-Hidayah memiliki kegiatan, seperti pengajian untuk ibu-ibu, pengajian untuk bapak-bapak, yasinan rutin setiap malam Jumat, dan Taman Pendidikan Alquran untuk anak-anak di lingkungan Musala Al-Hidayah. Dalam menjalankan kegiatan tersebut, dibutuhkan biaya operasional. Biaya operaional tersebut didapatkan dari sumbangan masyarakat sekitar yang terkadang tidak mencukupi untuk menutupi kekurangan biaya operasional masjid sehingga pengurus DKM ikut iuran. Kegiatan pengabdian kepada masyarakat ini bertujuan menyelesaikan permasalahan tersebut dengan cara pendirian DKMnet sebagai penyedia jasa layanan internet. DKMnet berfungsi sebagai internet service provider (ISP) skala kecil sehingga warga lingkungan perumahan yang ingin mengakses internet dengan biaya terjangkau dan quota unlimited dapat berlangganan di DKMnet. Kegiatan PKM ini memiliki tahapan kegiatan, yaitu survei lokasi, pembangunan tower triangel, identifikasi kebutuhan jaringan hardware, pelatihan konfigurasi jaringan internet, dan pelatihan promosi dan pemasaran. Hasil kegiatan ini berupa berdiri dan berjalannya DKMnet dan sudah memiliki beberapa pelanggan dengan biaya langganan 100 ribu– 200 ribu per bulan. Kegiatan PKM ini berhasil dilaksanakan dan sudah mendapat beberapa pelanggan sehingga pengurus DKM sudah memilki pendapatan dari DKMnet. Keuntungan pendapatan DKMnet digunakan untuk keperluan biaya operasional masjid sehingga dapat menutupi kekurangan biaya operasiona masjid.

Pengaruh Karakteristik Perusahaan Terhadap Keputusan Penerapan Assurance Laporan Keberlanjutan (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to analyze the influence of firm characteristics to the decision of engagement sustainability reporting assurance (SRA) with using sample listing firms in Indonesia Stock Exchange between 2012 – 2014. Independent variable are size, profitability, and leverage. Dependent variable is sustainability report assurance and control variable in this research is type of industry. Data in this research obtained from national center for sustainability report, Indonesia Stock Exchange’s website (IDX), and firm’s website. Multivariate analysis is used to analyze factors influence the engagement decision of sustainability report assurance. Hypothesis testing uses logistic regression model with software IBM SPSS 22. The result shows that size, profitability, and leverage are not determinant factors sustainability report assurance. Whereas there is negative influence between controls variable type of industry to sustainability report assurance. The implication of this research are this research contributes to development of accounting literature specifically about sustainability report assurance in Indonesia.

Pengaruh Boards Diversity (CEO Wanita, CFO Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan Kholida Atiyatul Maula; Arif Rakhman
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The focus of this study was on female CEOs, female CFOs, the proportion of female commissioners, and the proportion of female audit committees. This study measures how gender-based board diversity through the presence of female executives exerts an influence on the violation of financial reporting rules conducted by public companies in Indonesia. This study uses the assumption that gender differences will affect a person's behavior. Female and male will have different considerations and actions, for example in terms of cognitive functioning, decision making, and conservatism that may have important implications in the quality of financial reporting. Populations in this study are all non-financial companies that violate financial rules according to Otoritas Jasa Keuangan (OJK). The results of the study explain that female CEO variables and proportion of female board of directors negatively affect the level of financial reporting violations, while female CFOs and female audit committees have no influence on the level of violation of financial statement rules.

Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman; Heikal Muhammad Zakaria; Suhono Suhono
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this research is to prove if any effect of Sustainability report on stock price. Sustainability report disclosure by the company is still rare because there is no standard assessment and also the company still considers this sustainability report is not very important for investors. Sustainability report assessment according to Global Reporting Initiative (GRI). The effect of Sustainability report disclosure measured by the total CSR disclosure score of each dimension based on GRI guideline in company’s annual reports . Hypothesis testing was performed using a regression model with a sample of 15 companies listed on the BEI consistently issuing sustainability reports using GRI guidelines during 2012-2014. The results of the research give empirical evidence that sustainabilty report disclosure have positive and significant effect on price. This study is useful for companies to know the benefits of issuing sustainability reports and also for investors to find out whether the shares of the companies issuing the sustainability report are worth or not.

ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018 Heikal Muhammad Zakaria; Gusganda Suria Manda; Arif Rakhman
Eqien - Jurnal Ekonomi dan Bisnis Vol 7 No 2 (2020): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

ANALISIS PENINGKATAN PERUSAHAAN DAN PROPORSI KEUANGAN DARI HARGA SAHAM Arif Rakhman; Angga Sanita Putra; Gusganda Suria Manda
Eqien - Jurnal Ekonomi dan Bisnis Vol 7 No 2 (2020): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study is to analyze the effect of company growth and the effect of capital structure on the stock prices of Property and Real Estate. This study uses a quantitative approach, which is research that emphasizes its analysis of numerical data (numbers) that are processed by statistical methods. The research method used is descriptive verification method. The data source used is secondary data from the official website www.idx.co.id. The secondary data are the annual financial statements and ICMD of the Property and Real Estate sub-sector companies for the period of 2013 - 2018. Partially, the results of this study indicate that there is no significant effect of the Company's Growth on Stock Prices. In addition, the results of this study also indicate that there is an influence of the Capital Structure on Share Prices. While simultaneously, the results of this study indicate that there is a joint effect of Company Growth and Capital Structure on Share Prices.

Faktor-faktor Internal Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Gusganda Suria Manda; Hari Sulistiyo; Arif Rakhman; Siti Humayah
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1966

Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas, kesadaran wajib pajak, dan pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan metode analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 100 responden wajib pajak orang pribadi dimana pengambilan sampelnya menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa (1) Religiusitas tidak memiliki pengaruh terhadap kepatuhan wajib pajak orang pribadi, (2) Kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, (3) Pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, dan (4) Religiusitas, kesadaran wajib pajak, dan pengetahuan perpajakan secara bersama-sama memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.

Co-Authors Angga Sanita Putra Chaerur Rozikin Gusganda Suria Manda Hari Sulistiyo Heikal M. Zakaria Kholida Atiyatul Maula Riza Ibnu A. Siti Humayah Siti Syafaatul Utma Suhono Suhono

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