Browsing by Author "Rachman, Yoga Tantular"

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    ANALISIS KIAT TOKO TRADISIONAL (WARUNG) UNTUK BERTAHAN DITENGAH MARAKNYA MINIMARKET (TOKO MODERN) (Survey Pada Toko Tradisionl Di Kecamatan Cisaga Kabupaten Ciamis)
    (Seminar Nasional, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret Surakarta, 2014-03-18) Rachman, Yoga Tantular; Akbar, Dendy Syaiful
    This research is analyzing about solution of impact of appearance modern stores toward traditional stores at subdistrict in Ciamis. This research indicate that apprearance of modern stores and the distance between modern store and traditional store affect the change of sales turnover and profit of traditional stores. The purpose of this research is to find out solution about impact of apprearance and the distance between modern store and traditional store affect the of change of sales turnover and profit of traditional stores. This research use descriptive analysis based on data collecting by interview, observation and literature study to explain affect from apprearance and the distance between modern store and traditional store toward change of sales turnover and profit of traditional stores. Consistent with prior researches, the result based on data collecting by interview, observation and literatures study show that the traditional stores in subdistrict Ciamis can’t compete with modern stores, it showed from the decreased of sales turnover and profit in traditional stores. The average decrease of sales turnover in traditional store is 34,21%, while profit have the average decrease 35,26%. The other result show decreasing of sales turnover and profit is more significantly when the distance between traditional store and modern store between one to two kilometer.
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    APPLICATION ANALYSIS OF THE COST ACCOUNTING MODEL FOR MICRO ENTITIES IN PROFIT OPTIMIZATION EFFORTS
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Rachman, Yoga Tantular; Bayunitri, Bunga Indah; Saudi, Nur Surayya Mohd
    The purpose of this study is to analyze the application of cost accounting in Micro and Small and Medium Enterprises in optimizing profits as a means of small industries so that they can maintain their business sustainability. The research method used by researchers is descriptive method. Data from direct observations and interviews are processed and described based on sources from the literature (articles, books, magazines, etc.). The results of this study are a model of calculating sales and cost of goods sold for products produced by these small businesses. Furthermore, the results of this study are expected to provide an illustration for the small business in determining the selling price more accurately in order to get an optimal profit.
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    COMPANY FINANCIAL PERFORMANCE AND TIMELINESS FINANCIAL REPORTING: Evidence from Indonesia Mining Companies
    (Review of International Geographical Education, 11(6), Spring, 2021) Kartadjumena, Eriana; Rachman, Yoga Tantular; Prayitno, Yogo Heru; Rachmat, Radhi Abdul Halim; Christine, Debbie; Novatiani, R. Ait
    This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are investigated consist of current ratio, debt to equity ratio, total assets turnover, and net profit margin from Indonesia mining companies listed on the Indonesia Stock Exchange for the period 2014-2019. Sample selection used purposive sampling and obtained 220 samples from 240 populations. Technique analysis in this research is logistic regression. The results of this research show that the current ratio and debt to equity ratio have not affect the timeliness financial reporting. While, the total assets turnover and net profit margin tend to affect the timeliness financial reporting.
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    THE EFFECT OF GROSS DOMESTIC PRODUCTS, INFLATION, EXCHANGE VALUE ON VALUE ADDED TAX (VAT) RECEIVABLES IN INDONESIA
    (Solid State Technology Volume: 63 Issue: 4, 2020) Putri, Anisya Ramadhani; Permatasari, Devi; Nurhasanah, Tazrima; Raudhah, Aisyah Aminy; Rachman, Yoga Tantular
    VAT has fluctuated, where in the 2015 to 2016 period it was decreased, but in the 2016 to 2019 period it had increased. This is interesting to study academically because VAT can be a benchmark for economic growth in Indonesia. Then besides being able to be a benchmark for the country's economic growth, VAT is also very directly related to conditions of macroeconomic variables because the source of VAT is obtained directly from trading activities. Macroeconomic policy variables that affect tax revenue, especially VAT, include Gross Domestic Product (GDP), inflation, and exchange rates. Based on this, the researcher is interested in examining the extent of the influence of GDP, inflation and exchange rates on VAT. The research method used is descriptive method of quantitative analysis through multiple linear regression.
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    THE EFFECT OF OUTSIDE DIRECTORS ON BOARD OF DIRECTORS AND CLASSIFICATION OF AUDIT FIRMS TOWARD EARNINGS MANAGEMENT
    (Universitas Widyatama, 2012-03-27) Rachman, Yoga Tantular
    This study empirically test the effect of outside directors on board of directors and classification of audit firms toward earnings management. The prediction indicate that the inclusion of larger proportion of outside directors on the board of directors and that the classification of audit firms simultaneously and partially affect discretionary accrual value as a proxy for earnings management.. Consitent with the hypothesis, result from multiple regression analysis of 28 listed company in Indonesian Stock Exchange indicate that firms with larger proportion of outside directors on the board of directors and classification of audit firms, both of them are significantly affect the likelihood of earnings management. Partially, larger proportion of outside directors on the board of directors significantly affect the likelihood of earnings management with negative direction. Classification of audit firms affect the likelihood of earnings management with negative direction, it means that company with larger proportion of outside directors on board of directors and audit by big four have more less earnings management.
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    HALAL SERTIFICATION AND REPEATED PURCHASE: HOW IS SOCIAL ACCOUNTING IMPLEMENTED (CASE STUDY AT ONE OF THE FAMOUS CAKE AND BAKERY SHOP IN INDONESIA)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Rachman, Yoga Tantular; Wulandari, Neni Sri
    This study raises the issue of social accounting which is a non-economic factor for companies to obtain and increase profits. One of the non-economic factors is halal certification for products related to the buyer's decision to buy the product again continuously. In Indonesia, with a large population and the majority are Muslim, paying attention to non-economic factors such as halal certification is very important. At present amid the development of sharia in Indonesia, the halal lifestyle is a matter of great concern. Using simple regression analysis, the results of the study show that there is a significant effect of halal certification on the buyer's decision to buy the same product again in the future. This research was conducted on consumers of one of the very famous cake and bread shops in Indonesia.
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    PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF), RETURN ON ASSETS (ROA), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PEMBIAYAAN MUDHARABAH (Survey Pada Bank Syariah Yang Listing Di Bursa Efek Indonesia Pada Tahun 2009-2013)
    (International Conference and Ph.D. Colloquium on Islamic Economics and Finance 2015 (ICIEF '15),Universitas Airlangga Department of Sharia Economics & Universitas Mataram Faculty of Economics, 2015-08-25) Rachman, Yoga Tantular; Apandi, Ahmad
    This research empirically test the effect of financing to deposit ratio, non performing financing, return on assets and capital adequacy ratio toward Mudharabah. This research indicate that financing to deposit ratio, non performing financing, return on assets and capital adequacy ratio affect the level of Mudharabah. The purpose of this research is to find out about the impact of financing to deposit ratio, non performing financing, return on assets and capital adequacy ratio toward Mudharabah. Consistent with the hypothesis, result from multiple regression analysis of 11 listed bank in Indonesian Stock Exchange indicate that bank with larger proportion of outside directors on the board of directors and classification of audit firms, both of them are significantly affect the likelihood of earnings management.
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    PROFITABILITY AND TAX AVOIDANCE: Empirical Analysis
    (Solid State Technology Volume: 63 Issue: 3, 2020) Rachmat, Radhi Abdul Halim; Rachman, Yoga Tantular
    This study aims to determine the effect of profitability on tax avoidance in property, real estate, and building construction companies listed on the Indonesian stock exchange. The sample in this study was 17 companies in the property, real estate, and building construction sectors listed on the Indonesian stock exchange from 2014 to 2017. The research method used in this research is the explanatory research method, while the data analysis used in this study is the linear regression method. doubled at the significance level of 5%. The program used in analyzing data used SPSS 23.00. The results showed that profitability had a significant effect on tax avoidance.