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PROMOTION OF MSMES "CASSAVA CHIPS JAJALON" MARKET THROUGH "SHOPEE": PROMOSI PENJUALAN UMKM “KERIPIK SINGKONG JAJALON” MELALUI MARKETPLACE “SHOPEE” Yuliah Yuliah; Rika Kartika; Ade Fauji
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 1 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i1.6

Abstract

In today's digital age, e-commerce is often used in information technology, and one of the most commonly used e-commerce is the marketplace of the many marketplaces that often shopee. Currently, the marketing and results of MSMEs cassava chips jajalon still exist today. This method has not been optimal in information where it can not be coverage of the entire community. Which way to shopee with direct training to MSMEs for products, share and serve buying consumers. The result of the implementation of shopee access to MSMEs in the market and sales and sales to the top of the smartphone is the volume of sales.
Analisis Kinerja Keuangan Untuk Mengukur Kesehatan Keuangan Koperasi Syariah Benteng Mikro Indonesia Ibrohim Ibrohim; Rika Kartika; Ine Aprianti; Mona Selvia Sibuea
Jurnal Ekonomi Manajemen Perbankan Vol 3, No 1 (2021): JEMPER Januari
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v3i1.587

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk mengetahui tingkat kesehatan keuangan koperasi, dengan menggunakan data sekunder (laporan keuangan). Objek penelitian ini yaitu Koperasi Syariah Benteng Mikro Indonesia. Metode yang digunakan yaitu metode deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa  modal termasuk kriteria sehat, rasio tingkat  pembiayaan dan rasio piutang bermasalah terhadap jumlah piutang dan pembiayaan termasuk kriteria lancar, rasio portofolio pembiayaan berisiko termasuk kriteria tidak berisiko, rasio penyisihan penghapusan aktiva produktif termasuk kriteria kurang lancar, rasio biaya operasional pelayanan terhadap partisipasi bruto termasuk kriteria cukup efisien, rasio aktiva tetap terhadap total aset termasuk kriteria baik, rasio efisiensi pelayanan termasuk kriteria tidak baik,  rasio kas termasuk kriteria cukup likuid, rasio pembiayaan terhadap dana yang diterima termasuk kriteria cukup likuid, rasio rentabilitas aset termasuk kriteria rendah, rasio rentabilitas ekuitas termasuk kriteria  rendah, dan rasio kemandirian operasional pelayanan termasuk kriteria rendah.
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

Abstract

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.
ANALISIS PENERAPAN METODE TUNJANGAN PAJAK (GROSS UP) PAJAK PENGHASILAN PASAL 21 TERHADAP LABA RUGI FISKAL DI BADAN PENGELOLA KESEJAHTERAAN KRAKATAU STEEL TAHUN 2018 RIKA KARTIKA; RATU SIFA NI’MAH; RISALDY ARDIPUTRA
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.521 KB)

Abstract

The background in this study is a factor of PT. Krakatau Steel for its massive efficiency throughout Krakatau Steel Group environment, and the rise of BPJS Kesehatan dues. This research is to find out whether the income tax calculation of article 21 using the Gross up method is most efficient than on the net method used by Bapelkes and its impact on cash flows and fiscal income loss including the income tax agency at Bapelkes Krakatau Steel. The data used in this research is the secondary data obtained in the finished form or data that has been processed through documentation, observation data and interviews. The secondary Data used in this study is employee payroll, calculation of Income Tax Article 21 year 2018 and Fiscal income calculation year 2018. While the method of analysis used in this research is a method of descriptive analysis with a qualitative approach. The results of this research show that from the method of calculation of income tax article 21 using Gross up method is the most efficient or the provision of benefits for tax loss, but because the gross circulation income bapelkes does not exceed 50 billion per year so the amount owed on the body income tax is smaller than the income tax instalments article 25. So it is better to use the net method for the case in the Bapelkes Krakatau steel, except when the income criteria in a year and the number of employees in Bapelkes has increased. The next solution is to mix net and gross up calculations.
PENYULUHAN PENCEGAHAN MENIKAH USIA ANAK DI KECAMATAN CURUG KOTA SERANG Rika Kartika; Gatot Hartoko; Iis Nurasiah
Jurnal Abdimas Bina Bangsa Vol. 2 No. 2 (2021): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.652 KB) | DOI: 10.46306/jabb.v2i2.157

Abstract

Marriage that occurs at the age of a child is one of the national problems, in Indonesia. The rate of child marriage in Indonesia is quite high. Children are allowed to marry both male and female with a minimum age of 19 years. However, the age of 19 is still a teenager which is too early to decide to get married because he has not been able to control himself well. Based on data from the 2014 BKKBN in Banten Province, 6.5% of women married at the age of children, namely under the age of 15 years. In Cibeo Village which is one of the villages in Curug District, it shows that there are 62.2% of women who married at the age of children from 45 samples. Child marriage has an impact on the health of the child, both physically and psychologically. This community service aims to provide education to the community in Curug District, such as Kemanisan, Pancalaksana, and Tinggar Villages, regarding child marriage. The education provided uses the extension method through online penyuluhan secara virtuals, using the zoom meeting platform. The existence of counseling on prevention of marriage at a child's age is able to open a mindset, add insight and knowledge related to marriage at a young age so that the Curug community, especially teenagers, can consider before making a decision to marry at a child's age
APPLICATION OF QASIR APPLICATION IN TRADING COMPANY CASH SALES ACCOUNTING INFORMATION SYSTEM: PENERAPAN APLIKASI QASIR DALAM SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PERUSAHAAN DAGANG Rika Kartika; Raden Irna Afriani; Sopan Sihabudin
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.42

Abstract

The success of a company's business wheels is with a good and purposeful management pattern. This includes organized financial records. This study aims to determine the application of the QASIR application in the Cash Sales Accounting Information System. This study discusses about Cash Sale before and after using the Qasir application. This study uses a descriptive method with a qualitative approach. Sources of data in this study were obtained through purposive sampling and snowball sampling, with primary and secondary data types. Primary sources, data obtained through interviews and secondary sources obtained from record sales and inventory of store owners. From this study, the results obtained in the form of the Qasir application that purchase transaction data can be automatically stored as proof of cash receipts, and through the Qasir application one can easily find out the amount of profit from the sale
PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN INFLATION RATE TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Ulfi Jefri; Rika Kartika; Lilis Istiqomah
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 2 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.v2i2.67

Abstract

The average stock return in 2017-2019 decreased and was followed by a decrease in the average Earning Per Share in 2016 and 2018. These results prove that changes in stock returns will be followed by changes in Earning Per Share in the same direction. Earnings Per Share with stock returns has a unidirectional relationship, therefore if you want to produce high stock returns, you need to pay attention to the Earning Per Share value. This study aims to analyze the partial and simultaneous effect of Per Share (EPS), Debt to Equity Ratio (DER) and Inflation Rate variables on stock returns in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. . The research method is quantitative with purposive sampling technique. The results of this study show that in property and real estate companies for the 2015-2019 period the Earning Per Share variable has an effect on Stock Return, while the Debt to Equity Ratio and Inflation Rate partially have no effect on Stock Return, , and simultaneously Earning Per Share (EPS). , Debt to Equity Ratio (DER) and Inflation Rate have a significant effect on stock returns
PENGARUH PAJAK KINI DAN MANFAAT PAJAK TANGGUHAN TERHADAP PAJAK PENGHASILAN BADAN Rika Kartika; Ibrohim; Tia Nur Sovia Noviyanti
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 1 No. 2 (2020): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.17

Abstract

Manipulasi dokumen perusahaan pulp dan kertas yang mengakibatkan kerugian negara dari sektor pajak penghasilan dan kepabeanan. Adanya potensi berkurangnya penerimaan negara dari sektor pajak akibat terbitnya kebijakan tax holiday yang meliburkan pembayaran pajak penghasilan badan usaha. Penelitian ini bertujuan untuk mengetahui pengaruh pajak kini dan manfaat pajak tangguhan secara parsial dan secara simultan terhadap pajak penghasilan badan pada perusahaan pulp dan kertas yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode penelitian ini adalah asosiatif kuantitatif. Populasi berjumlah 9 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling berjumlah 7 perusahaan. Hasil pengujian hipotesis menunjukan bahwa variabel pajak kini secara parsial berpengaruh negatif terhadap variabel pajak penghasilan badan. Variabel manfaat pajak tangguhan secara parsial tidak memiliki pengaruh terhadap pajak penghasilan badan. Variabel pajak kini dan manfaat pajak tangguhan secara simultan berpengaruh terhadap pajak penghasilan badan
PENGARUH TRANSPARANSI KEUANGAN TERHADAP EFEKTIVITAS ANGGARAN PADA KANTOR UPT DPPKD PANDEGLANG PROVINSI BANTEN Ratu Sifa Ni'mah; Rika Kartika; Yuliah Yuliah
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 9 No 2: Juni 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v9i2.3264

Abstract

Objek penelitian mengenai pengaruh transparansi keuangan terhadap efektivitas anggaran pada Kantor UPT DPPKD Pandeglang, dengan tujuan untuk mengetahui seberapa besar pengaruh transparansi keuangan terhadap efektivitas anggaran pada Kantor UPT DPPKD Pandeglang.Adapun pelaksanaan penelitian dilaksanakan selama 5 (lima) bulan terhitung dari bulan Oktober 2016 sampai dengan Februari 2017.Metode penelitian yang digunakan adalah metode kuantitatif, karena penelitian ini merupakan metode untuk menguji teori tertentu dengan cara meneliti hubungan antar variabel.Metode yang digunakan dalam melakukan pengambilan sampel secara sampling jenuh yaitu semua anggota populasi dijadikan sampel. Populasi dalam penelitian ini adalah seluruh pegawai di Kantor UPT DPPKDPandeglang sebanyak 24 orang.Kemudian data yang diperoleh dianalisis dengan analisis statistik deskriptif, kuantitatif dan analisis statistik inferensial yaitu regresi linear sederhana. Hasil penelitian diperoleh nilai korelasi dari variabel transparansi keuangan (X) terhadap efektivitas anggaran (Y) sebesar r = 0,895.Artinya tingkat korelasi (hubungan) antara kedua variabel tersebut adalah “sangat kuat” berada pada rentang nilai korelasi 0,80 – 1,000. Adapun nilaiKoefisien Determinan (KD) sebesar 89,5%,sedangkan sisanya 10,5% dipengaruhi oleh faktor lainnya dan persamaan regresi diperoleh Y = 5,126+0,793X. Sedangkan hasil pengujian hipotesis diperoleh nilai t hitung untuk variabel transparansi keuangan (X) terhadap efektivitas anggaran belanja (Y) sebesar = 2,506 sedangkan nilai t tabel = 2,064 dengan sig. α = 0,05 dan df = n-2. Hal ini menunjukkan diterimanya Ha yang menyatakan terdapat pengaruh positif dan signifikan antara variabel transparansi keuangan (X) terhadap efektivitas anggaran (Y) di Kantor UPT DPPKDPandeglang. Kata Kunci : Transparansi Keuangan, Efektivitas Anggaran
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANAFAKTUR SEKTOR MAKANAN DAN MINUMAN Lisda Oktofia; Ibrohim Ibrohim; Rika Kartika
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 2 No. 1 (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.v2i1.36

Abstract

Abstrak  Rata-rata dari Arus Kas Operasi perusahaan makanan dan minuman cenderung mengalami penurunan dari tahun 2015-2019,  rata-rata dari arus kas investasi dan arus kas pendanaan mengalami fluktuatif. Tujuan dari penelitian ini untuk mengetahui pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 secara parsial dan simultan.  Metode penelitian yang digunakan adalah deskriptif pendekatan kuantitatif. Populasi dalam penelitian terdiri dari 18 perusahaan. Teknik pengambilan sample dilakukan dengan cara purposive sampling method dan diperoleh 8 perusahaan sebagai sample penelitian. Periode pengamatan adalah 5 tahun. Berdasarkan hasil penelitian secara parsial arus kas operasi tidak berpengaruh terhadap return saham, arus kas investasi tidak berpengaruh terhadap return saham, dan arus kas pendanaan berpengaruh terhadap return saham, sedanngkan  secara simultan menunjukan bahwa arus kas operasi, arus kas investasi dan arus kas pendanaan berpengaruh terhadap return saham