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All Journal Bisma: Jurnal Bisnis dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Innovation in Research of Informatics (INNOVATICS) Proceeding National Conference Business, Management, and Accounting (NCBMA)
Ridwan, Rizky
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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PENGARUH HARGA POKOK PRODUKSI, BIAYA OPERASIONAL, DAN PENJUALAN BERSIH TERHADAP LABA BERSIH Fatmasari, Santi; Mustari, Mustari; Ridwan, Rizky; Malik, Rifki Abdul
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 2 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i2.46602

Abstract

This research aims to determine how operating costs, operating costs and net sales affected the net profits of mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. The focus of this research is explanatory research. The population of this study was mining companies listed on the Indonesia Stock Exchange (IDX). The research used probability sampling method which then collected 64 mining companies as samples that met the criteria inculuding: listed on the IDX, published financial reports as of December 31, and earned profits during the period of 2021-2022. The study used quantitative information and secondary data. The method for collecting data in this research is the measurement and testing method using financial report data from the IDX. This study adopted path analysis to analyze the data. The results of this research reveal that COGS, operating expenses, and net sales have a significant impact on net income. In addition, net income has a significant impact, while operating costs and COGS do not have an impact.
Development Prediction Model to Optimize Cooperative Loans Based on Machine Learning Algorithms Himawan, Hidayatulloh; Pinandita, Tito; Ridwan, Rizky; Aziz, Hilmi
INNOVATICS: International Journal on Innovation in Research of Informatics Vol 6, No 1 (2024): March 2024
Publisher : Department of Informatics, Siliwangi University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/innovatics.v6i1.10677

Abstract

Default on loans by borrowers to the cooperative to optimize the cooperative's business performance. In this research, a default prediction model was developed using several quite popular machine learning algorithms, namely decision tree, K-NN, logistic regression, and random forest, then all models with each of these algorithms were compared and evaluated. to find out which algorithm model is the most effective and accurate in predicting loan defaults in cooperatives. Model evaluation is carried out using metrics such as accuracy, precision, recall, and f1-score. The dataset used in this research was obtained from the loan list at one of the Savings and Loans Cooperatives in Tasikmalaya Regency, the contents of which include attributes such as borrower profile, loan amount, number of installments, and others. This dataset is divided into training data and test data to train and evaluate the model. These machine learning algorithms were chosen because they are quite well known among other algorithms for prediction and have been proven in several financial studies. The results of this prediction model can be used by cooperatives to support decisions in providing appropriate loans.
Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
Pengaruh Pelayanan Fiskus terhadap Kepatuhan Pajak Kendaraan Bermotor: Studi Empiris di Desa Sukanagara Astuti, Dewi Ratnasari; Ridwan, Rizky; Prayoga, Cepi Juniar; Isnawati, Isnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.2484

Abstract

This study was conducted with the objective of empirically testing and verifying the impact of the quality of service provided by fiscal authorities on motor vehicle tax compliance in Sukanagara Village. Motor vehicle taxpayers in this village, active in the fiscal year 2023, were used as the population for the study. A quantitative method was employed, where data was collected through questionnaires distributed to respondents and through literature review including academic journals and online sources. Several techniques were used to analyze the collected data. This included data quality tests to ensure the reliability of the data used, classical assumption tests to check the prerequisites for statistical analysis, and hypothesis testing to determine the significance of the impact of service quality on tax compliance. The results of this study are highly significant; based on the partial regression coefficient test or t-test, a t-value of 8.588 was obtained with a very low significance level (0.000), indicating a strong positive influence of the quality of fiscal services on motor vehicle tax compliance in Sukanagara Village. This shows that improvements in fiscal service quality have a direct impact on enhancing tax compliance among taxpayers, affirming the importance of high-quality services in improving the effectiveness of tax revenue collection. Keywords: Quality Of Service, Taxpayer Compliance
INFLUENCES OF KNOWLEDGE AND TECHNOLOGY ON STUDENT INVESTMENT INTERESTS: A STRUCTURAL EQUATION MODELING APPROACH Fadilah, Risa Asti Nur; Dadang, Dadang; Ridwan, Rizky; Riswandi, Dede; Astuti, Dewi Ratnasari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This empirical research at Universitas Cipasung Tasikmalaya explores the impact of investment motivation, foundational investment knowledge, and technological advancement on student investment interest, a critical component in the evolving economic landscape. The primary goal is to analyze how each factor influences students' inclinations toward the capital market, which is increasingly relevant in the modern economic framework. The study sampled 100 students from the Faculty of Economics & Business, surveyed through an online questionnaire during the 2022-2023 academic year. Data were analyzed using a quantitative approach with Structural Equation Modeling (SEM) processed via the SMART PLS application. The findings carry critical educational implications, underscoring the urgent need to integrate comprehensive investment principles and technology-based frameworks into curricula to develop financially literate students. This study serves as an indispensable blueprint for educational institutions and policymakers to design strategies that align with digital market trends, fostering a generation skilled in the digital financial environment. The research provides insights into key factors affecting student investment interest: although investment motivation did not show a significant positive impact, both basic investment knowledge and technological progress significantly enhanced student investment interest. This highlights the importance of educational strategies focused on basic investment literacy and the integration of advanced technology to cultivate more investment-savvy students.
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Program Studi Akuntansi Di Universitas Cipasung Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Rachmanda, Yudi Setia; Nurlaila, Fitri
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1444

Abstract

This study aims to determine the effect of financial literacy on accounting students' personal financial management. Chen & Volpe, (1998) states that financial literacy is defined as the ability to manage finances so that life can be more prosperous in the future. In this case, it is not only knowledge about managing finances, but also the behavior of each individual student in increasing financial literacy. The sample of this research was 187 Accounting Students with data collection using a questionnaire. The results showed that financial literacy has an effect on personal financial management of accounting students with a significance value of t of 0.000 <0.05, which is significant or H0 is rejected, meaning that there is a significant relationship between financial literacy and personal financial management of accounting students. The results of the research correlations between the independent variable and the dependent variable R are known to be 0,697 this number shows the level of correlation or relationship between the two variables is at the interpretation of 0.50 - 07.0 with a strong correlation with a Coefficient of Determination of 48,6% and the rest are other variables that are not the focus of research This. Keywords: Financial Literacy, Personal Financial Management.
Pengaruh Motivasi Belanja Hedonis Terhadap Pembelian Impulsif Di E-Commerce Shopee Pada Generasi Milenial Abdurachman, Aditia; Arifah, Alfin Nur; Lestari, Dheri Febiyani; Ridwan, Rizky
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2005

Abstract

This study aims to understand the impact of Hedonic Shopping Motivation on impulsive buying behavior among Millennial users of Shopee e-commerce. A quantitative approach was utilized in this research, with a questionnaire as the data collection tool. The sample consisted of 172 respondents who are Shopee e-commerce users. The results indicated that Hedonic Shopping Motivation has a significant influence on impulsive buying behavior among Millennial Shopee users, with a t-significance value of 0.000 < 0.05. This demonstrates a significant relationship between Hedonic Shopping Motivation and impulsive buying behavior on Shopee among Millennials. The study also found a correlation of 0.540 between the independent and dependent variables, indicating a strong relationship between these variables. The coefficient of determination shows that 29.16% of the variation in impulsive buying behavior can be explained by the Hedonic Shopping Motivation variable, while the remaining portion is due to other factors not addressed in this study. Keywords: Hedonic Shopping Motivation, Impulsive Buying
Co-Authors Abdurachman, Aditia Arifah, Alfin Nur Astuti, Dewi Ratnasari Aziz, Hilmi DADANG DADANG Fadilah, Risa Asti Nur Fatmasari, Santi Himawan, Hidayatulloh Isnawati Isnawati Lestari, Dheri Febiyani Malik, Rifki Abdul Mustari Mustari Nurlaila, Fitri Prayoga, Cepi Juniar Rachmanda, Yudi Setia Riswandi, Dede Tito Pinandita