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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside National Conference on Applied Business, Education & Technology (NCABET) Jurnal Penelitian dan Pengabdian Masyarakat

Raden Irna Afriani

Universitas Bina Bangsa, Indonesia

Author-ID : 2649016

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah, Rukayah; Kusumawati, Nugrahini; Afriani, Raden Irna
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

One of the main pillars of a country's economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Keywords : Effectivity Ratio, Efficiency Ratio

LAPORAN KEUANGAN ARUS KAS DALAM PANDANGAN SYARIAH (STUDI PADA PT. BANK PANIN DUBAI SYARIAH, Tbk) Khodijah, Ina; Afriani, Raden Irna
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

The purpose of this study is to formulate a form of cash flow statement sharia intact. The benefits of research with formulated cash flow statement sharia expected were: first, accounting sharia which until recently remained at the level of philosophical theoretical can be implemented in the field. Second, to contribute to the practical accountant do his practice according to Islamic values and goals syariah; the third gives empirical evidence that actual Muslims still do accounting activity appropriate syariah that can serve as a source of financial reports developing syariah; all four contributed constructively in the preparation of the financial accounting standards for companies outside of Sharia Banking. The results in this research is in the operating activities of PT. Bank Panin Dubai Syariah,Tbk if seen from the receipt of the cash flow ketundukkan is in compliance with Sharia cash flow statement the cash flow out yet for ketundukkan is still not listed. While the cash flow from investments rather than cash flow comes from the acceptance of the transaction but rather of ketundukkan creativity. Whereas the funding of the activity is in compliance with Sharia cash flow statement but still need for conformity. And for great deals in substance may have already done but in its cash flow statement is not in the list. Because of its form of Sharia cash flow statement for Banking still need further elaboration. Also realized that the financial statements of the above sharia still has many limitations. Conceptually the financial statements still have constraints to the depth of the substance.

ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah Rukayah; Nugrahini Kusumawati; Raden Irna Afriani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

STRATEGI PENGEMBANGAN TEMPAT WISATA RELIGI UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI GUNUNG SANTRI DESA BOJONEGARA KECAMATAN BOJONEGARA KABUPATEN SERANG BANTEN Abdul Bahits; Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v6i2.593

AbstrakPemerintah daerah Kabupaten Serang terus berusaha untuk mengembangkan sektor wisata, salah satunya pengembangan kawasan wisata religi gunung santri yang terletak di Desa Bojonegara Kecamatan Bojonegara Serang.Namun sampai saat ini pengelolaan kawasan wisata religi gunung santri belum optimal, sarana dan prasarana yang belum memadai. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisa strategi pengembangan yang tepat yang dilakukan oleh Kantor Dinas Pariwisata Kabupaten Serang, Desa Bojonegara, pengelola dan warga sekitar Bojonegara dalam pengembangan wisata religi Gunung Santri sebagai kawasan strategi wisata religi.Metode yang digunakan dalam penelitian ini adalah Metode Kualitatif deskriptif melalui proses observasi, wawancara dan dokumentasi.Analisa yang digunakan adalah analisis SWOT dengan menganalisa kekuatan, kelemahan, peluang dan ancaman yang di miliki kawasan wisata religi gunung santri. Hasil dari penelitian ini menunjukan bahwa perlu adanya penerapan beberapa strategi pengembangan diantaranya yaitu strategi pengembangan potensi wisata religi, pengembangan sumber daya manusia, strategi pengembangan sarana dan prasarana, strategi pengembangan kelembagaan, strategi promosi yang tepat sasaran. Diharapkan dengan penerapan beberapa strategi pengembangan tersebut diatas bisa memberikan perubahan ke arah yang lebih baik dalam pengelolaan wisata religi gunung santri yang ada di Desa Bojonegara Kecamatan Bojonegara Serang, sehingga kunjungan wisatawan dalam hal para peziarah bisa meningkat dengan demikian secara tidak langsung bisa meningkatkan perekonomian masyarakat Desa Bojonegara Kecamatan Bojonegara Kabupaten Serang Banten.Kata Kunci: Strategi, Pengembangan, Wisata, Religi.AbstractThe local government of the Serang Regency continues to strive to develop the tourism sector, one of which is the development of the religious tourism area of the mountain santri which is located in Bojonegara Village, Bojonegara Serang District. However, until now the management of the religious tourism area of Mount Santri has not been optimal, the facilities and infrastructure are inadequate. The purpose of this study is to determine and analyze the strategy for developing religious tourism in Mount Santri. The informants in this study were determined using the snowball sampling technique. The analytical method used is a SWOT analysis by analyzing the strengths, weaknesses, opportunities, and threats of the religious tourism area of the mountain santri. The results of this study indicate that it is necessary to implement several development strategies including strategies for developing the potential for religious tourism, human resource development, strategies for developing facilities and infrastructure, strategies for institutional development, and promotion strategies that are right on target. It is hoped that the implementation of some of the aforementioned development strategies can provide a chance for a better direction in the management of religious tourism of the mountain santri in Bojonegara Village, Bojonegara Serang District so that tourist visits in terms of pilgrims can increase thereby indirectly increasing the economy of the Village community. Bojonegara, Bojonegara District, Serang Regency, Banten.Keywords: Strategy, Development, Tourism, Religion.

APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Ina Khodijah; Raden Irna Afriani
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.

Pengaruh Financial Knowledge Dan Locus Control Terhadap Financial Management Behavior Mahasiswa Tingkat Akhir Jurusan Akuntansi Universitas Bina Bangsa Raden Irna Afriani; Rika Kartika
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i2.10985

This study aims to know influence to analyze and financial knowledge to financial management behavior and to analyze and know influence locus of control to financial management behavior. This study used quantitative descriptive, both primary data. Technique collection data using a questionnaire and engineering use square minimal partial data analysis ( pls ). Objects in this research, university students of the end of the year 2020-2021. Technique the sample use random sampling, with as many as the total sample obtained 76 respondents. This research result indicates that financial knowledge and locus of control influence financial management behavior.

INVESTIGASI MINAT STUDI BREVET PAJAK PADA MAHASISWA AKUNTANSI DI STIE BINA BANGSA Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study was to investigate the influence of career motivation and motivation analysis of interest in the study of brevet tax on students semester 7 Accounting academic year 2016/2017 at STIE Bina Bangsa. Research done in the environment STIE Bina Bangsa. These studies use quantitative methods (questionnaire). The population in this research 274 students. With a sample of as many as 100 students. Sample collection method using the technique of Accidental sampling. Data analysis technique used was multiple linear regression analysis. Based on the results of hypothesis testing on this research shows that economic motivation and career motivation to study interest Tax Brevet. This has the sense that career motivation to get the job interest to be eligible to study tax brevet. So did the economic motivation to be able to have an economic life be eligible without relying on others to study interest brevet.

PENGARUH PROMOSI DAN HARGA TERHADAP KEPUASAN KONSUMEN DI PT. INDOMARET SURALAYA, MERAK-BANTEN Listiawati Listiawati; Raden Irna Afriani; Tuti Solehan
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

AbstractThis study aims to determine the influence of promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Free Variabel is Promotion (X1) and Price (X2), for the dependent variable is Consumer Satisfaction (Y). The research method used is quantitative method. Population in this research is consumer of PT. Indomaret Suralaya Merak - Banten as many as 33240 consumers (data from January - March 2017). Given the total population of 33240 consumers, the authors took the decision to use sampling techniques with the Slovin formula. From the results of Slovin can be determined the number of samples as much as 100 respondents. Data analysis techniques used include classical assumptions, correlation, coefficient, determination, multiple linear regression analysis and hypothesis testing. The results of this study on the table coefficiens obtained the results of regression equation test results t promotional variables can be known tcount 3.461 while ttable 0.166 that the value of tcount> ttable (3.695> 1,66) and significance value 0.000 <α (0.05) then Ho rejected. While in result of t test of price variable get result of regression analysis obtained tcount 3,461 while ttabel 1,66 then tcount>ttable (3,461 > 1,66) and significance value 0.000 <α (0,05) hence Ho refused. Conclusion of research based on the above calculation then there is significant influence between promotion to customer satisfaction in PT. Indomaret Suralaya Merak - Banten, there is influence price to customer satisfaction in PT. Indomart Suralaya Merak - Banten, and there influence of promotion and price to customer satisfaction together at PT. Indomaret Suralaya Merak - Banten. Based on the analysis results can be concluded that simultaneously independent variables promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Keywords: Promotion; Price; and Consumer Satisfaction Abstrak Penelitian ini bertujuan mengetahui pengaruh promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Vriabel bebas adalah Promosi (X1) dan Harga (X2), untuk variabel terikatnya adalah Kepuasan Konsumen (Y). Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah konsumen PT. Indomaret Suralaya Merak – Banten sebanyak 33240 konsumen (data bulan Januari – Maret 2017). Mengingat jumlah populasi sebanyak 33240 konsumen, maka penulis mengambil keputusan untuk menggunakan teknik pengambilan sample dengan rumus Slovin. Dari hasil Slovin dapat ditentukan jumlah sample sebanyak 100 responden. Teknik analisis data yang diunakan meliputi asumsi klasik, korelasi, koefisien, determinasi, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini pada tabel coefficiens memperoleh hasil persamaan regresi hasil uji t variabel promosi dapat diketahui nilai thitung3,461 sedangkan ttabel 0,166 bahwa nilai thitung> ttabel (3,695 > 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Sedangkan pada hasil uji t variabel harga memperoleh hasil analisis regresi diperoleh nilai thitung 3,461 sedangkan ttabel 1,66 maka nilai thitung> ttabel (3,461> 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Kesimpulan penelitian berdasarkan perhitungan diatas maka terdapat pengaruh signifikan antara promosi terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, terdapat pengaruh harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, dan terdapat pengaruh promosi dan harga terhadap kepuasan konsumen secara bersama-sama di PT. Indomaret Suralaya Merak – Banten. Berdasarkan hasil analisis dapat disimpulkan bahwa secara simultan variabel bebas promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Kata Kunci : Promosi, Harga, dan Kepuasan Konsumen

PEMBERDAYAAN PEREMPUAN DAN DIVERSIFIKASI OLAHAN IKAN BANDENG DI DESA SAWAH LUHUR Yuliah; Raden Irna Afriani; Ina Khodijah
Jurnal Abdimas Bina Bangsa Vol. 1 No. 2 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Diversifikasi produk ikan bandeng merupakan kegiatan menciptakan olahan baru dari Ikan Bandeng agar dapat memberikan nilai tambah. Metode yang digunakan adalah metode penyuluhan. Adanya penyuluhan diharapkan dapat mentransfer pengetahuan dan keterampilan kepada ibu-ibu rumah tangga sehingga mereka lebih berdaya atau memiliki keinginan dan kemauan yang kuat untuk memulai usaha lain sehingga dapat memberikan tambahan pendapatan untuk keluarga. Dengan PKM ini, Ibu-Ibu Rumah Tangga mengetahui adanya olahan baru dari Ikan Bandeng yaitu Bakso Bandeng yang disukai oleh semua kalangan dan juga dapat dipasarkan secara online dengan menggunakan kemasan (standing pouch) dan labeling yang menarik

PENGARUH DEBT TO EQUITY RATIO, RETURN ON INVESTMENT DAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERATING TERHADAP RETURN SAHAM Ailia setianingsih; Raden Irna Afriani; Emil Dahlia Wiguna
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.29

Financial ratios provide information about a company's financial performance and are used as a basis for valuing company stocks that are able to provide high rates of return. The purpose of this study is to determine the effect of debt to equy ratio on stock returns, the effect of return on investment on stock returns, whether dividend policy is able to moderate the relationship between debt to equity ratio on stock returns, and find out whether dividend policy is able to moderate the relationship between return on investment on stock returns This research uses quantitative methods. The research sample was taken from 8 property and real estate subsector companies listed on the Indonesia Stock Exchange in 2015-2019, using 8 purposive sampling techniques. Data collection techniques in this study using secondary data using literature study and documentation. The results of the study are the debt to equity ratio does not significantly influence the stock return with tcount of 0.638 and ttable of 2.026 (0.638 <2.026) with a significance level of 0.528> 0.05. Return on investment does not significantly influence stock returns with a tcount of 1.827 and a table of 2.026 (1.827 <2.026) with a significance level of 0.076> 0.05. Dividend policy is not able to significantly moderate the effect of debt to equity ratio on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and debt to equity ratio, the results obtained by 0.074 with a significance value of 0.454> 0.05. Dividend policy is not able to significantly moderate the effect of return on investment on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and return on investment obtained a result of 0.177 with a significance value of 0.355> 0.05. The conclusion in this study is the debt to equity ratio and return on investment does not significantly influence stock returns and dividend policy is not able to significantly moderate the effect of debt to equity ratio and return on investment on stock returns. Keywords: Debt to Equity Ratio, Return On Investment, Dividend Policy, Stock Return

Co-Authors Abdul Bahits Ade Samsinar Adien Nurdiansyah Agung Ramadhan Ahmad Mukhlis Ahmad Mukhlis Ahmad Suherman Ailia setianingsih Aldi Fatwa Ali Andika Deva Yani Anggi Nur Aisah Arta Rusidarma Putra Assyifa Assyifa Azizah Azizah Azkal Azkiya Citra Wati Dian Ayu Safitri Dini Martinda Lestari Elsi Afriani Emil Dahlia Wiguna Eti Kuryati Fadilla Aprilia Ningsi Fahad Flora Feby Albinarti Friska Lia Imelda Hafidz Hanafiah Ihwan Satria Lesmana Ihwan Satria Lesmana Iis Suryanah Ina Khadijah Ina Khodijah Ina Khodijah Ina Khodijah Irma Nurmala Dewi Khaeruman Khaeruman, Khaeruman Khodijah, Ina Leni Triana Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani Maidani Mochamad Fahru Komarudin Mochamad Fahru Komarudin Muhammad Saleh Nindi Yuliyanti Novi Handayani Nugrahini Kusumawati Nur Sri Udayani Raihan Alhaidar Rani Puspa Ratu Sifa Ni’mah Rendi Rendi Rika Kartika Rika Kartika Rizki Badrussalam Rukayah Rukayah Rukayah Rukayah Sopan Sihabudin Sopiyatul Jamilah Sri Mulyono Suflani Sumarsid Sumarsid Surachman Surachman Surachman Surachman Syech Idrus Tia Fitria Saumi Tri Apriani Tuti Solehan Ulfi Jefri Wahyu Widodo Yollanda Octavitri Yuliah Yuliah Yuliah Yuliah Yuliah Yuliana Yuliana

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