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All Journal JURNAL RELASI STIE MANDALA JEMBER ABM: International Journal of Administration, Business and Management Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management
Ratih Rakhmawati
STIE Mandala
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation Yeni Kumalasari; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.383

Abstract

This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, professionalism simultaneously on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined. Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality
The Application of CAPM As A Basis For Determining The Return Level, Risk To Determine The Efficient Stock Group On Companies Listed On Indonesia Stock Exchange Anastasya Dyah Puspita; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.385

Abstract

Along with the increasing interest of the public to invest in the capital market, the analytical ability of an investor is needed in determining investment options. CAPM is a balance model that describes the relationship between risk and returns where risk is measured using beta. This research was conducted on food and baverage company period 2013-2016. The analytical method used is descriptive statistics. The results showed that there was a positive or linear relationship between expected rate of return and systematic risk. There are 4 shares with negative individual return. From 14 companies, there are 8 shares that include the efficient stock groups: AISA, CEKA, INDF, PSDN, SKBM, SKLT, STTP, ULTJ. 6 shares that include inefficient stock groups are: ALTO, DLTA, ICBP, MLBI, MYOR, ROTI. An efficient share is a stock with an individual rate of return higher than the expected rate of return The investment decision taken is to buy the stock efficiently (undervalued) and hold it and then sell back when the prices rise. For the inefficien shares (overvalue) is to sell the stock before the price goes down. Keywords: CAPM, return, risk, beta
Opportunities And Challenges Of Shari'ah Based Banking In Jember District Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : STIE Mandala Jember

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

Abstract

Shari'ah banking is increasingly recognized in the community from day to day. Not only for Muslims, but also for those who are non-Muslims. Shari'ah banking opportunities in the future are very large. Given, there are many components that support the creation of sound and reliable shari'ah banking. The various supporting components need to be put to good use. The opportunity exists, no matter how small, it will contribute to the development of shari'ah banking. However, the opportunity to become an established shari'ah banking company cannot be separated from various challenges. Whether they come from within, or come from outside. All of these challenges need to be faced, resolved and then find the right solution for the advancement of shari'ah banking. Keywords: Opportunities, Challenges, Shari'ah banking
ANALISIS USAHA AGRIBISNIS INDUSTRI TEMPE KEDELAI RUMAH TANGGA DI KABUPATEN JEMBER Ratih Rahmawati
RELASI : JURNAL EKONOMI Vol 15 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i0.32

Abstract

This research was intendend to identify the income of entrepreneurs of soybean-madetempe, analyze the feasibility of business development, calculate the efficiency ofproduction cost and agribusiness development strategy of soybean-made tempe homeindustries. The research was conducted in four villages, namely: Pagah, Tegalboto,Tegalbesar, Kaliputih, Jember Regency.The data used were primary data obtained from entrepreneur respandents and secondarydata from related agencies, the analyses used were income analysis, NPV (Net PresentValue) method, B/C Ratio method. IRR (lnternal Rate of Return), SYVOI (Strengfhs,Weaknesses, Opporlunity, Threat) analysis. The result showed that the income analysis ofsmall-scale buslness resulted higher value than that of large sca/e business, sensifivifyanalysis showed that the increasing prices of raw materids of soybean of small scalebusiness affected the decrease of soybean-made tempe sales.
AGROINDUSTRY BUSINESS DEVELOPMENT STRATEGY TEMPE SOYBEAN BY USING ANALYSIS SWOT ( CASE STUDY FOR 4 VILLAGE IN JEMBER REGENCY) Ratih Rakhmawati; Edi Turjono
RELASI : JURNAL EKONOMI Vol 13 No 1 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i1.106

Abstract

Tempe is one of the agroindustrial soy soybean processing in order to obtain value added by processingsoy dairy products. This study aims to determine: (1) Inventory soybean, (2) income agroindustrial tempe soybean, (3) efficiency tempe soybean costs agroindustrial production, (4) the value-added agro-industry tempe soybean, and (5) the development prospects of agro-industry tempe soybean , The method used is descriptive and analytical methods. Sampling method is purposive sampling method. The results of this study indicate that (1) agroindustry soybean tempeh has a total raw material costs were greater than the total cost of EOQ. (2) Income from soy milk agro-industry to scale house is $ 7,091,698.84 for small scale; USD 11,405,815.60 and US $ 11,622,766.70 to scale menengahindustri. (3) The cost of agro-industrial production of efficient soy milk. (4) the value-added agro-industry tempe soybean in various scales have been able to provide a positive values. (5) The results of a SWOT analysis of the agro-industry soybean tempeh in 4 villages Jember shows that the industry is in the white area (strengths - opportunities) that shows the industry has a prospect to be developed.
ANALISIS DAYA SAING DAERAH TUJUAN WISATA UNTUK MENENTUKAN SKALA PRIORITAS PEMBANGUNAN DI JAWA TIMUR (Studi kasus: Kabupaten Jember dan Kabupaten Banyuwangi). Bagus Qomaruzzaman RE; Ratih Rachmawati
RELASI : JURNAL EKONOMI Vol 14 No 1 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i1.252

Abstract

Jember Regency of East Java a city with tourist attractions amounted to 44 (fortyfour) and excellent products interesting to know and worth to visit. Jember Fashion Carnaval (JFC); an annual fashion parade event held in Jember, suwar suwir, edamame is popularly known. The competitiveness of tourist destinations using Banyuwangi International Tour de Banyuwangi Ijen, Banyuwangi Batik Festival, and Beach Jazz Festival, also have a new airport (airport) and are in the area most Eastern in East Java. The two districts have many strengths (Strengths) and opportunities (Opportunities) to be developed through the scale of their development priorities. The research was conducted in 2017 in Jember Regency and Banyuwangi Regency of East Java. Objective: To analyze the competitiveness of Jember regency tourist destination, and Banyuwangi, as an effort to know the priority scale of Development in East Java; Determining the position of competitiveness of tourist destinations of Jember Regency compared with Banyuwangi Regency. The result shows that tourism growth in Banyuwangi is bigger than Jember Regency. Meanwhile, price competitiveness indicator price and indicator of openness tends to be constant. Keyword: Jember, Banyuwangi, competitiveness, East Java
Peran Audit Internal Pada Efektivitas Pengendalian Internal Mendukung Kredit Investasi Di Cabang BRI Di Situbondo Ratih Rachmawati
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.262

Abstract

Purpose of this research is to obtain a picture of the effectiveness of intenal audit and how the role of internal audit in supporting the effectiveness of the investment credit control.The method used in this research is descriptive analysis method, where data obtained by the author analyzed and compared with some existing theories. Based on the results of the research authors conclude that the overall implementation of internal audit in the branch branch Bank Rakyat Indonesia in Situbondo for credit monitoring activities have been adequate for investment in accordance with the rules and policies set by the central office, but it also includes compliance, verivication and evaluation. Thus, these findings have been in accordance with the propositions that have been made in the implementation of the study conducted internal audits can adequately support the achievement of the effectiveness of internal control in the process of granting investment credits the branch branch Bank Rakyat Indonesia in Situbondo Keywords : Internal Audit role, Internal control system, Investment credit
Pengaruh Pendapatan , Jumlah Nasabah Dan Tingkat Suku Bunga Terhadap Penyaluran Kredit Pt Pegadaian Cabang Kabupaten Jember Periode 2013 -2017 Ratih Rachmawati
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.306

Abstract

The research objective was to analyze the large number, number of customers, and interest rates on the loan distribution of PT Pegadaian Branch of Jember Regency.The type of data used in this study is secondary data consisting of time series data on income, number of customers obtained through the pawnshop office which is the object of research and interest rates for the period 2013-2017 obtained from BI which is the object of the research. The data is processed using computer software "SPSS 22" with multiple regression analysis methods. The Pawnshop Branch of Kabupaten Jember is very positive and significant towards lending to PT Pegadaian Branch of Kabupaten Jember, while the Interest Rate does not significantly influence the lending of PT Pegadaian Branch of Kabupaten Jember. Together, it focuses positively and significantly on the loan distribution of PT Pegadaian Branch of Jember Regency
ANALISIS USAHA AGRIBISNIS INDUSTRI TEMPE KEDELAI RUMAH TANGGA DI KABUPATEN JEMBER Ratih Rahmawati
RELASI : JURNAL EKONOMI Vol 15 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i0.32

Abstract

This research was intendend to identify the income of entrepreneurs of soybean-madetempe, analyze the feasibility of business development, calculate the efficiency ofproduction cost and agribusiness development strategy of soybean-made tempe homeindustries. The research was conducted in four villages, namely: Pagah, Tegalboto,Tegalbesar, Kaliputih, Jember Regency.The data used were primary data obtained from entrepreneur respandents and secondarydata from related agencies, the analyses used were income analysis, NPV (Net PresentValue) method, B/C Ratio method. IRR (lnternal Rate of Return), SYVOI (Strengfhs,Weaknesses, Opporlunity, Threat) analysis. The result showed that the income analysis ofsmall-scale buslness resulted higher value than that of large sca/e business, sensifivifyanalysis showed that the increasing prices of raw materids of soybean of small scalebusiness affected the decrease of soybean-made tempe sales.
AGROINDUSTRY BUSINESS DEVELOPMENT STRATEGY TEMPE SOYBEAN BY USING ANALYSIS SWOT ( CASE STUDY FOR 4 VILLAGE IN JEMBER REGENCY) Ratih Rakhmawati; Edi Turjono
RELASI : JURNAL EKONOMI Vol 13 No 1 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i1.106

Abstract

Tempe is one of the agroindustrial soy soybean processing in order to obtain value added by processingsoy dairy products. This study aims to determine: (1) Inventory soybean, (2) income agroindustrial tempe soybean, (3) efficiency tempe soybean costs agroindustrial production, (4) the value-added agro-industry tempe soybean, and (5) the development prospects of agro-industry tempe soybean , The method used is descriptive and analytical methods. Sampling method is purposive sampling method. The results of this study indicate that (1) agroindustry soybean tempeh has a total raw material costs were greater than the total cost of EOQ. (2) Income from soy milk agro-industry to scale house is $ 7,091,698.84 for small scale; USD 11,405,815.60 and US $ 11,622,766.70 to scale menengahindustri. (3) The cost of agro-industrial production of efficient soy milk. (4) the value-added agro-industry tempe soybean in various scales have been able to provide a positive values. (5) The results of a SWOT analysis of the agro-industry soybean tempeh in 4 villages Jember shows that the industry is in the white area (strengths - opportunities) that shows the industry has a prospect to be developed.
Co-Authors Anastasya Dyah Puspita Bagus Qomaruzzaman RE Edi Turjono Muhaimin Dimyati Yeni Kumalasari