Browsing by Author "Rachmawati, Rima"

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    Analisis Penerapan Akuntansi Sumber Daya Manusia pad PT X
    (Fakultas Bisnis & Manajemen Universitas Widyatama, 2006-11) Rachmawati, Rima
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    ANALYSIS OF IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY TOWARD THE RATE OF INCOME TAX PAYABLE OF CORPORATE TAXPAYERS
    (2010) Sari, Diana; Rachmawati, Rima
    After reformation, there are negative events strike down company, the companies are protested, sacrileged or destroyed by the people around the location of factories. It should be valuable experince for the owner and management of the company to pay better attention and resposibility to society, especially, who live around the location of company. The goverment attention as the regulator party has accomodate social demands in order that the company parties play a role in keeping hamonic social envoronment which is stated in Law of Republic of Indonesia Number 40 year 2007 concerning to Limited Liability Company, on Article 74 stating that companies which are running their business in the field and/or concerning to natural resources are abliged to do social and environmental reponsibilities. Concerning to above matter, Directorate General of Taxation issues insentive tax which allows expenditures (funds of scholarship, apprentice and training along with contribution for overcoming national disasters, conducting research and development, building social infrastructures, education facilities and sport development) social responsibility as the alleviation of income tax. The expenditure as alleviation of income tax has been ruled in article 6 subsection 1 The Law of Income Tax Number 36 year 2008. The object of this research is the financial report applying Corporate Social Responsibility. The main topic is how far the application of Corporate Social Responsibility is able to economize the expenditure of income tax payable of corporate taxpayer. To find out the solution of the main topic above, this research applying hypothesis that the rate of income tax payable of corporate taxpayer which is counted before the application of Corporate Social Responsibility is higher than after the application of Corporate Social Responsibility. The verification is carried out by comparing income tax payable before the application Corporate Social Responsibility to after the application of Corporate Social Responsibility. Based on the result of analysis, it can be proved that the application of Corporate Social Responsibility is able to give tax-saving for seven years as much as Rp. 121,224,800 or about 2.7% per year.
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    ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN ASSESSING ENVIRONMENTAL PERFORMANCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Herawati, Shinta Dewi; Octavia, Evi; Rachmawati, Rima
    This study aims to analyze the implementation of environmental accounting in assessing environmental performance. The research method used in this research is descriptive analysis and included in the type of library research. Based on the results of the study it can be concluded that the implementation of environmental accounting has an impact on company performance, especially environmental performance. The company has an interest in improving environmental performance with the ultimate goal of increasing the profits it receives. One way to improve environmental performance is to implement environmental accounting in corporate accounting practices.
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    ANALYSIS OF THE RELATIONSHIP OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, ACCOUNTING INFORMATION QUALITY AND SERVICE QUALITY
    (SIBR - Thammasat 2013 Conference on Interdiciplinary Business and Economics Research, 2013-06-06) Rachmawati, Rima
    This study uses a model of implementation success DeLone and McLean (2003). This study aims to examine the relationship between the quality of accounting information systems management, management accounting information quality and service quality. The research method used is descriptive and explanatory survey verificative. The sampling technique used was simple random sampling at four public banks which exist in the city, these banks include: 1) Bank Rakyat Indonesia, 2) Bank Mandiri, 3) Bank Negara Indonesia, and 4) Bank Tabungan Negara. The number of respondents who collected a total of 42 respondents. Data was collected by distributing questionnaires conducted from December 2012 to late January 2013. Analysis of the data used was Partial Least Square with SPSS version 20. The results reveal a strong relationship exists between the quality of accounting information systems management, information quality and service quality in public government-owned bank in the city of Bandung.Keywords: model of DeLone and McLean, accounting information systems management, information quality, service quality, user satisfaction
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    APPLICATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TEXTILE COMPANY IN INDONESIA
    (International Foundation for Research and Development (IFRD), 2016-05-28) Rachmawati, Rima
    Quality accounting information generated from an integrated system of accounting information between one part and another. This study used a qualitative approach to the textile companies in Indonesia. The results showed a quality impact on the quality of information system of management accounting information with the magnitude of Influence 55% in the category of strong influence
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    CASH FLOWS EFFECT ON CASH DIVIDEND (SURVEY ON FOOD AND BEVERAGE COMPANY IS LISTED ON THE INDONESIAN STOCK EXCHANGE)
    (2nd International Conference on Business and Economic Research (2nd ICBER 2011), 2011-03-14) Jayaatmaja, Muh. Alan; Anggada, Gilang Dwi; Rachmawati, Rima
    Investors, especially shareholders expect return on investment that they bear in the company. One form of the yield is cash dividends. The level of cash dividend can be known through analysis of net income and level of information available cash. However, sometimes the information net income is less effective in providing accurate information about the level of available cash as compared with cash flow information. Research method which writer use is associative method which is causal (cause-effect). Technique of data collecting conducted with research archives through the search with the computer to the official website of the Indonesian Stock Exchange (Indonesian Stock Exchange) and doing library research by literature review relevant to the problems examined. The results showed that the first, the overall cash flow has no significant influence on the distribution of cash dividends. Level the relations are very low with a correlation coefficient of 0.180 and the relationship is directly proportional or positive. Second, the cash flow of each activity that has no significant influence on the distribution of cash dividends. However, the effect of cash flow from investing activities to cash dividend of 2.6% is the most dominant compared with the effect of cash flow from operating activities and cash flows from financing activities.
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    COMPARISON CORPORATE SOCIAL RESPONSIBILITY (CSR) BUDGETING AND CSR REALIZATION IN PT. PLN
    (2011 International (Spring) Conference on Asia Pacific Business Innovation & Technology Management,Universitas Pelita Harapan, Surabaya and Ta Hwa Institute of Technology, Taiwan, 2011-01-23) Rachmawati, Rima; Yuliawati
    Corporate Social Responsibility (CSR) is a concept that organizations, especially companies have a customers responsibility, employees responsibility, shareholders responsibility, communities and environment responsibility in all aspects of company operations. CSR responsibility procedure at PT PLN through several stages of budget planning, budget preparation, budgeting and budget approval. Budgeting of corporate social responsibility at PT PLN is the source of his funds is determined based on the maximum amount of profit after tax of 2% in accordance to BUMN law (BUMN is abrigement Badan Usaha Milik Negara –in english State owned enterprises-). PT. PLN have corporate social responsibility realization of his achievement in 2007, 2008 and 2009 reached 100%. The implementation of corporate social responsibility can be done in the form of setting aside some of its net profit guidance for small businesses or cooperatives and community development around the company. And so far the management of funding in PT. PLN (Persero) have to say very good because the purpose of allocating funding social responsibility itself has reached the target.
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    DISCLOSURE OF INTELLECTUAL CAPITAL OF INDONESIAN STATE-OWNED PUBLIC AGENCIES FINANCIAL SERVICES AND INSURANCE SECTOR
    (Solid State Technology Volume: 63 Issue: 4, 2020) Rachmawati, Rima; Kurniawan, Iwan; Dewi, Devi Chandra Sukma
    The purpose of this study is to prove the concept of intellectual capital applied in state-owned financial services & insurance companies. The research was made in the form of a structural equation modeling, 3 latent variables, and 18 manifest variables. Data analysis used confirmatory factor analysis using the loading factor as a measuring tool to explain the hypothesis. The results of the study concluded that external capital is the dominant factor in manifesting intellectual capital, compared to internal capital and human capital. Besides being able to strengthen the concept of intellectual capital, the results of this study also provide recommendations that disclosure of intellectual capital is something that decisionmakers consider.
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    EFFECT CAPITAL ADEQUANCY RATIO (CAR) AND NON PERFORMING LOAN (NPL) ON RETURN ON ASSET (ROA) BANKING IN INDONESIA (Survey on Indonesia Stock Exchange /IDX)
    (10th UBAYA International Annual Symposium On Management, 2013-03-16) Rachmawati, Rima; Amelia, Priska
    The Study will examine the effect of CAR an the level of NPL to ROA on the banks contained in ISE. The research using multiple linier regression analysis model, using data processing program PASW statistic 18. The test results showed that simultaneous CAR and NPL had on significant effect on ROA. While testing partial show that CAR doesn’t have a significant effect on ROA, but NPL have significant effect on ROA.
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    ENVIRONMENTAL PERFORMANCE OF FINANCIAL PERFORMANCE AND MODERATED ENVIRONMENTAL DISCLOSURE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Rachmawati, Rima; Arnan, Sendi Gusnandar; Herawati, Shinta Dewi; Laksono, R. Roosaleh
    This study aims to examine the effect of environmental performance on financial performance moderated by environmental disclosures. The study uses the annual report data of companies engaged in the manufacturing sector, with the criteria for the report disclosing social and environmental information for the 2013-2015 periods and revealing the results of the assessment of the company's performance rating program in environmental management (called PROPER). The research method used in this study is explanatory research. Data analysis using the t-test and significance that was previously carried out the classical assumption test. Hypothesis answers show that environmental performance influences company profitability, environmental disclosure does not affect profitability, and environmental performance moderated by environmental disclosure influences profitability.
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    ENVIRONMENTAL UNCERTAINTY, QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS AND QUALITY OF MANAGEMENT ACCOUNTING INFORMATION
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Rachmawati, Rima; Saudi, Mohd Haizam Mohd
    Information on the quality of management accounting is needed by a management to implement its managerial function of decision-making. Such trait may be generated from the quality management accounting information system. The ability of managers to predict the environment can improve the quality of management accounting information system and develop the quality of management accounting information. This research is cconducted in textile companis in Indonesia with verificative method using regression data analysis. The results show effects on the quality of management accounting information, while uncertainty does not effect on improving the quality of management accounting information.
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    IMPLEMENTATION OF IFRS FOR SME's IN. INDONESIA (Case Study on Rural Banks)
    (International Journal On GSTF Business Review, 2011-10) Rachmawati, Rima
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    THE INFLUENCE OF COMPANY’S EXPOSURE OF SOCIAL RESPONSIBILITY TO INVESTOR REACTIONS
    (The Fifth International Conference Global Academy of Business & Economic Research, GABER (Global Acdemy of Busniess and Economic Research), 2008-12-28) Rachmawati, Rima; Lasniroha, Tetty
    Companies’ social responsibility is not only producing profit but also protecting and increasing social welfare. As a manifest of social responsibility company must disclose the things that related to protecting and increasing social welfare. One of the ways to expose social responsibility is annual company report. By this annual report the market will react. The reactions can be seen from the effect to stocks market price or the activity of trading volume. The study investigates the differences between the investor reactions of the company with exposed social and environment responsibility and investor reaction of the company with unexposed social and environment social responsibility. The investigation is using secondary data from BAPEPAM and Indonesia Stock Exchange. Data analysis and hypothetical test to investigate is the test of normality kolmogorov-smornov using SPSS and paired sample t-test and independent sample t-test. Based on the hypothetical testing we find that the value of stock return and stock trading volume are not varied by the exposure of social responsibility. Then we conclude that there is no significant difference of the investor reaction of the company with exposed social responsibility from company of unexposed social responsibility.
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    THE INFLUENCE OF RETAILING MIX TO CONSUMER ATTITUDE
    (2011 International (Spring) Conference on Asia Pacific Business Innovation & Technology Management,Universitas Pelita Harapan, Surabaya and Ta Hwa Institute of Technology, Taiwan, 2011-01-23) Iswati, Heni; Rachmawati, Rima
    In Indonesia retail sales has envolved with new shapes and formations. The intense competition, the company should always pay attention to the strategy in setting the retailing mix because it shows a positive response to consumers attitude. There are some programs were conducted by Minimarket Alfamart Cibaduyut Bandung Indonesia connected with retailing mix that are availability of diverse products, services, pricing and promotion. Research method used was survey research, retailing mix as independent variable and consumer attitude as dependent variable. Primary collecting data conducted through questioner to consumers of Minimarket Alfamart Cibaduyut Bandung, with random technique sampling to 80 respondents. Retailing mix and consumer attitude has positive correlation with coefficient correlation 0,623, its influence retailing mix to indicated consumer attitude was determination coefficient 38,9%.
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    KETIDAKPASTIAN LINGKUNGAN PERUSAHAAN TEKSTIL
    (Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 2 Nomor 2, 2016-09) Rachmawati, Rima
    Perusahaan dapat survive jika mampu beradaptasi dengan lingkungan. Bentuk adaptasi diwakilin oleh manajer. Manajer dituntuk untuk mampu menghadapi ketidakpastian lingkungan karena ketidakpastian lingkungan itu sendiri dapat dijadikan kelebihan. Perusahaan tekstil lndonesia dalam beberapa tahun terakhir mengalami penurunan produksi, beberapa faktor menyebabkan penurunan tersebut. Salah satunya adalah ketidakmampuan manajer dalam menghadapi ketidakpastian lingkungan-lingkungan industri tekstil.
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    PEMANFAATAN INTERNET SEBAGAI MEDIA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BAGI EMITEN
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol.9 No.8, Fakultas Bisnis & Manajemen Universitas Widyatama, 2010-03) Rachmawati, Rima
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    PENGARUH KINERJA KEUANGAN DEBITUR TERHADAP KEPUTUSAN PEMBERIAN KREDIT (Studi Kasus Pada Bank X Kantor Pusat Bandung)
    (Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 1, 2015-03) Lusiyanti; Rachmawati, Rima
    The main purpose of this research is to know the extent of the influence of the financial performance of the debtor against the decision granting credit at Bank X Central Of Bandung. Factors that were tested in this study is the financial performance of the debtor as the independent variable whereas the decision granting credit as the dependent variable. The population in this research employess the granting credit at Bank of Bandung. The technique of sampling nonprobability sampling techniques, namely with the sampling method is saturated with 25 number of respondents. Methods of analysis used in this study is a simple linear regression analysis, correlation coefficient and coefficient of determination. Research results by using the coefficient of determination indicates that financial performance has influence of 73,2% of decision granting credit.
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    Pengaruh Modernisasi Administrasi Perpajakan Terhadap Pencapaian Akuntabilitas Pada Kpp Modern
    (Universitas Widyatama, 2010) Dianasari; Rachmawati, Rima
    Semenjak Tahun 2002, Direktorat Jenderal Pajak (DJP) telah memulai beberapa langkah reformasi perpajakan salah satunya adalah pembentukan Kantor Pelayanan Pajak Wajib Pajak Besar. Pendirian kantor ini merupakan implementasi Blue Print Direktorat Jenderal Pajak yaitu knowing Your Taxpayer dan merespon keinginan wajib pajak untuk memperoleh pelayanan yang lebih profesional di dalam melaksanakan pemenuhan kewajiban dan haknya dibidang perpajakan. Adapun jiwa dari program modernisasi ini adalah pelaksanaan good governance, yaitu penerapan sistem administrasi perpajakan yang transparan dan akuntabel. Penelitian ini bertujuan mengetahui apakah penerapan modernisasi perpajakan yang dilakukan oleh Kantor Pelayanan Pajak (KPP) Modern di Bandung telah diaplikasikan secara tepat dalam pencapaian akuntabilitas. Berdasarkan hasil penelitian menunjukkan bahwa penerapan modernisasi perpajakan memilki pengaruh positif yang signifikan terhadap pencapaian akuntabilitas. Dengan perhitungan product moment didapat sebesar 0.793 dan koefisien korelasinya (Kd) sebesar 62.9%. Hasil pengujian hipotesis menyatakan bahwa t hitung > t tabel (9.382.>1.675) maka Ha diterima dan Ho ditolak. Artinya modernisasi perpajakan yang dilaksanakan dengan memadai akan berpengaruh positif terhadap penacapaian akuntabilitas
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    PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP PENCAPAIAN AKUNTABILITAS PADA KPP MODERN
    (Universitas Widyatama, 2010-02-25) Dianasari; Rachmawati, Rima
    Semenjak Tahun 2002, Direktorat Jenderal Pajak (DJP) telah memulai beberapa langkah reformasi perpajakan salah satunya adalah pembentukan Kantor Pelayanan Pajak Wajib Pajak Besar. Pendirian kantor ini merupakan implementasi Blue Print Direktorat Jenderal Pajak yaitu knowing Your Taxpayer dan merespon keinginan wajib pajak untuk memperoleh pelayanan yang lebih profesional di dalam melaksanakan pemenuhan kewajiban dan haknya dibidang perpajakan. Adapun jiwa dari program modernisasi ini adalah pelaksanaan good governance, yaitu penerapan sistem administrasi perpajakan yang transparan dan akuntabel. Penelitian ini bertujuan mengetahui apakah penerapan modernisasi perpajakan yang dilakukan oleh Kantor Pelayanan Pajak (KPP) Modern di Bandung telah diaplikasikan secara tepat dalam pencapaian akuntabilitas. Berdasarkan hasil penelitian menunjukkan bahwa penerapan modernisasi perpajakan memilki pengaruh positif yang signifikan terhadap pencapaian akuntabilitas. Dengan perhitungan product moment didapat sebesar 0.793 dan koefisien korelasinya (Kd) sebesar 62.9%. Hasil pengujian hipotesis menyatakan bahwa t hitung > t tabel (9.382.>1.675) maka Ha diterima dan Ho ditolak. Artinya modernisasi perpajakan yang dilaksanakan dengan memadai akan berpengaruh positif terhadap penacapaian akuntabilitas.
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    PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN
    (Universitas Widyatama, 2012-03-27) Almar, Multafia; Rachmawati, Rima; Murni, Asfia
    The increase and decrease in profitability is not as expected by the company. One activity that can increase the profitability of the company is to implement Corporate Social Responsibility (CSR). CSR activities of the company will enhance the company image in the eyes of society, which indirectly will attract people to use the company's products, thus increasing the profitability of the company. The author conducted research on the cement industry company operating in Indonesia and took samples using purposive sampling technique. Samples were taken in cement industry’s company that controls the domestic market share and is listed on the Indonesia Stock Exchange (IDX). The research method used is descriptive research method that is explained (explanatory research) and associative methods in which the relationship is a causal relationship posed (causality). The results using simple linear regression analysis showed positive and significant between the disclosure of Corporate Social Responsibility (CSR) on corporate profitability measured by ROA and NPM. So with the disclosure of CSR can influence and improve the profitability of the company. The study authors in line with previous research conducted by Selvia (2009), that the existence of a significant effect between the applications of CSR to the level of corporate profits as measured by ROI.