Browsing by Author "Rachmat, Radhi Abdul Halim"
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- ItemCOMPANY 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. AitThis 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.
- ItemEFFECT OF INTERNAL CONTROL EFFECTIVENESS ON PREVENTION OF BAD DEBT (Case Studies on Several Bank Rakyat Indonesia Persero Units Bandung City)(Solid State Technology Volume: 63 Issue: 4, 2020) Rachmat, Radhi Abdul Halim; Bunga, Raden Melati; Haryanti, Ine Hirli; Noviani, Mitha Amalia; Hendrayani, Venna LestariThe purpose of this study is to determine whether the internal control in the provision of Kredit Usaha Rakyat (KUR) was optimal so that it could minimize bad debt at BRI banks. The research method used is descriptive quantitative method. The sampling technique used in this study is nonprobability sampling, namely saturated sampling. The number of samples in this study were 30 employees related to credit. The statistical test used is the analysis of the Pearson correlation coefficient, the coefficient of determination, and the t test. The results showed that internal control was effective and categorized as good, prevention of bad credit had been done and categorized as good, internal control had an effect on preventing bad debt.
- ItemTHE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS TO TAXPAYER COMPLIANCE(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Rachmat, Radhi Abdul Halim; Roespinoedji, DjokoThis study is to know how the influence of taxation knowledge and tax penalty to taxpayer obedience on the entrepreneur’s personal taxpayer in the Pratama Tax Service Office Bogor. The factors that is tested on this study is taxation knowledge and tax penalty as independent variable while taxpayer obedience as dependent variable. The sample that is used on this study is amount 100 respondents by using probability sampling method with slovin formula. While the analysis mehtode that is used on this study is multiple linear regression analysis on the significancy level amount 5% by using SPSS application. The result of this study show that taxation knowledge and tax penalty has influence significantly to taxpayer obedience in the Pratama Tax Service Office Bogor. While the amount of influence taxation knowledge and tax penalty on giving an influence contribution to taxpayer obedience as amount 80%.
- ItemPENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN(Jurnal Riset Bisnis dan Investasi, Jurusan Administrasi Niaga Politeknik Negeri Bandung, 2015-12) Rachmat, Radhi Abdul Halim; Halilah, IiWorking capital and fuced assets is an important component in the internal aspects of a company, with an investment in working capital and fuced assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which mengaruh effectiveness of working capital and the effectiveness of fuced assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the efectiveness of the management of working capital andfixed assets Net efect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the efectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fuced assets partial efect on the profit margin ratio.
- ItemPERANAN ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN (Study kasus pada PT. INTI (Persero) di Bandung)(Universitas Widyatama, 2007) Rachmat, Radhi Abdul HalimLaporan keuangan secara umum dapat memenuhi berbagai kebutuhan pemakai laporan keuangan, diantaranya bagi manajemen sebagai alat pertanggungjawaban manajemen kepada pemilik serta menggambarkan tingkat efisiensi dan prestasi manajer dalam mengelola aktivitas perusahaan. Laporan keuangan dianalisis untuk menilai dan mengetahui sejauhmana prestasi perusahaan yang telah dicapai dari periode ke periode. Hasil analisis tersebut dapat digunakan sebagai salah satu pertimbangan manajemen dalam upaya menilai tingkat kesehatan kinerja perusahaan khususnya dibidang keuangan. Adapun tujuan dilaksanakan penelitian ini adalah untuk mengetahui kememadaian pelaksanaan analisis laporan keuangan di perusahaan, kinerja keuangan perusahan dan sejauhmana analisis laporan keuangan dapat berperan dalam menilai kinerja keuangan perusahaan. Hipotesis yang dirumuskan adalah Analisis laporan keuangan bermanfaat dalam melakukan penilaian kinerja keuangan perusahaan. Metode yang digunakan dalam penelitian ini adalah deskriptif analitis, yaitu suatu metode penelitian yang dilakukan dengan menguraikan terlebih dahulu kondisi objek penelitian atau perusahaan yang diteliti berdasarkan fakta dan data yang ada. Untuk menguji hipotesis penulis menggunakan Champion. Berdasarkan hasil penelitian yang penulis lakukan dapat disimpulkan bahwa pelaksanaan analisis laporan keuangan di PT INTI (Persero) sudah cukup efektif, dilihat dari ketentuan-ketentuan yang telah dipenuhi seperti kualifikasi pelaku analisis, penyajian laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan, rutinitas waktu pelaksanaan analisis, laporan tertulis atas analisis, dan perbandingan dengan kinerja masa lalu. Tingkat kesehatan kinerja PT INTI selama tiga periode dapat dilihat dari hasil analisis rasio yang meliputi: 1. Rasio Likuiditas, terdiri dari: Current ratio yang mencapai rata-rata 272.95%, Quick Ratio yang mencapai rata-rata sebesar 211,88% dan Cash Ratio yang mencapai rata-rata sebesar 75.60. 2. Rasio Solvabilitas, terdiri dari: Debt to Equity Ratio ROE yang mencapai rata-rata sebesar 66.44% dan Debt to Total Asset Rasio yang mencapai rata-rata sebesar 75.60%, 3. Rasio Profitabilitas, terdiri dari: Gross Profit Margin yang mencapai rata-rata sebesar 14.20%, Net Profit Margin yang mencapai rata-rata sebesar 3.06%, ROA yang mencapai rata-rata sebesar 2.62% dan ROE yang mencapai rata-rata sebesar 4.34%. 4. Rasio Pertumbuhan, terdiri dari: kenaikan penjualan pada tahun 2006 sebesar 11.32%, sedangkan laba mengalami penurunan pada tahun 2006 sebesar 42.27%.
- ItemPROFITABILITY AND TAX AVOIDANCE: Empirical Analysis(Solid State Technology Volume: 63 Issue: 3, 2020) Rachmat, Radhi Abdul Halim; Rachman, Yoga TantularThis 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.