Article Per Year (5 Year)
p-Index From 2021 - 2026
7.089
P-Index
This Author published in this journals
All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Open Community Service Journal Indonesian Journal of Community Services Cel Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 1   2   3   4   5 
Assistance of Halal Certification and Sharia Financial Literacy Training for MSME in Bandar Lampung City Mirza. BR, Aryan Danil; Putra, Joni; Fathia, Syaharani Noer; Septiyanti, Ratna
Jurnal Nusantara Mengabdi Vol. 3 No. 1 (2023): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i1.2478

Abstract

Purpose: The need for halal certifications is increasing. People are beginning to care about the halalness of a product, especially in the food and beverage (F&B) industry. In addition, the low level of Islamic financial literacy in the community, especially in MSMEs in Bandar Lampung City, is a strong reason for the service team. Public education about Islamic finance is necessary from an early age, so that people can better understand the concept of Islamic finance and product development and benefits in the last decade. Method: This service uses the concept of mentoring in the form of Focus Group Discussion (FGD) for education and socialization regarding Islamic financial literacy and introduces the morning halal certification process for business actors in the processed food sector. Result: The Community Service Team took the initiative to provide halal certification assistance to MSME partners to increase products. Limitations: This assistance involves only limited MSMEs, and future assistance can involve more MSMEs to obtain a greater impact. Contribution: MSMEs can have more added value and increase their competitive value in the midst of intense business competition.
Comparative Analysis of Financial Performance of IDX-listed Property Companies Before and During COVID-19 Syawa, Jemimma Sarah Salsabilla; Septiyanti, Ratna
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study examines the financial performance of property sector companies listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. Using the Wilcoxon Signed-Ranks Test, the research evaluates changes in profitability (Gross Profit Margin), liquidity (Cash Ratio), leverage (Debt to Equity Ratio), dividend policy (Dividend Payout Ratio), and company size (Total Revenue). Findings reveal significant declines in profitability and liquidity, an increase in leverage, and no significant changes in dividend policy or company size during the pandemic. The study highlights the impact of the pandemic on key financial metrics and underscores the need for further research incorporating additional variables and broader samples to improve generalizability. Limitations include a focus on selected financial aspects and the prevalence of negative earnings among many companies.
Pengaruh Kepemilikan Manajerial, Kebijakan Hutang, Kepemilikan Institusional, Profitabilitas, Free Cash Flow, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Kebijakan Deviden (Studi Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Patricia, Nabila Fegi; Septiyanti, Ratna
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4760

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kebijakan hutang, kepemilikan institusional, profitabilitas, arus kas bebas, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan pada penelitian ini adalah data sekunder dengan teknik pengambilan sampel dilakukan dengan metode purposive sampling. Sebanyak 63 perusahaan digunakan dalam penelitian ini dan diperoleh sebanyak 30 sampel. Pengujian dilakukan menggunakan metode analisis linear berganda dengan alat uji SPSS 26. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap kebijakan dividen, kebijakan dividen dipengaruhi secara negatif dan signifikan oleh kebijakan utang, kepemilikan institusional tidak berpengaruh signifikan dan positif terhadap kebijakan dividen, kebijakan dividen berpengaruh positif dan signifikan terhadap profitabiltas, arus kas bebas berpengaruh positif dan signifikan terhadap kebijakan dividen, kebijakan dividen dipengaruhi secara negatif dan signifikan oleh pertumbuhan perusahaan, kebijakan dividen dipengaruhi secara signifikan dan menguntungkan oleh ukuran perusahaan. Kata Kunci: Kepemilikan Manajerial, Kebijakan Utang, Kepemilikan Institusional, Profitabilitas, Arus Kas Bebas, Pertumbuhan Perusahaan, Ukuran Perusahaan, Kebijakan Dividen. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kebijakan hutang, kepemilikan institusional, profitabilitas, arus kas bebas, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan pada penelitian ini adalah data sekunder dengan teknik pengambilan sampel dilakukan dengan metode purposive sampling. Sebanyak 63 perusahaan digunakan dalam penelitian ini dan diperoleh sebanyak 30 sampel. Pengujian dilakukan menggunakan metode analisis linear berganda dengan alat uji SPSS 26. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap kebijakan dividen, kebijakan dividen dipengaruhi secara negatif dan signifikan oleh kebijakan utang, kepemilikan institusional tidak berpengaruh signifikan dan positif terhadap kebijakan dividen, kebijakan dividen berpengaruh positif dan signifikan terhadap profitabiltas, arus kas bebas berpengaruh positif dan signifikan terhadap kebijakan dividen, kebijakan dividen dipengaruhi secara negatif dan signifikan oleh pertumbuhan perusahaan, kebijakan dividen dipengaruhi secara signifikan dan menguntungkan oleh ukuran perusahaan.
Pengaruh Biaya Lingkungan dan Pengungkapan Lingkungan Terhadap Keunggulan Bersaing Sabarila, Marisa; Sudrajat, Sudrajat; Septiyanti, Ratna
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5796

Abstract

In conducting their business activities, companies should not only focus on generating profits but also consider the environmental impact caused by their business processes. This is particularly important for companies in the energy sector, which are considered to have a high risk of environmental damage. This study aims to examine the effect of environmental cost and environmental disclosure on competitive advantage. The data used in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022. Through the purposive sampling method, 37 companies were obtained with a total of 185 observation samples. Based on the result, it was found that environmental cost and environmental disclosure simultaneously affects the competitive advantage proxied by return on invested capital (ROIC). Furthermore, environmental cost negatively affects on competitive advantage and environmental disclosure positively affects on competitive advantage.
The Effect of Enterprise Risk Management and Corporate Social Responsibility on Firm Value Salsabila, Jihan; Septiyanti, Ratna
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study examines the effects of Enterprise Risk Management (ERM) and Corporate Social Responsibility (CSR) on firm value in Indonesia's mining sector, specifically analyzing publicly listed companies from 2018 to 2022. Utilizing Tobin's Q ratio to measure firm value, the research employs multiple linear regression to explore the interactions among ERM, CSR, and Return on Equity (ROE) as a control variable. Results indicate a significant negative relationship between ERM disclosure and firm value, implying that poor communication of risk management may erode investor confidence. In contrast, CSR reveals a significant positive impact on firm value, reinforcing stakeholder theory's emphasis on addressing economic, social, and environmental issues. The study concludes that while effective CSR strategies can enhance corporate value, current ERM practices may detract from it. Additionally, ROE does not significantly effect firm value, highlighting the need for mining companies to strengthen risk communication and CSR efforts to enhance investor confidence and overall corporate value.
The Association of Exchange Rate, Foreign Debt and Bankruptcy Risk On Hedging Decisions During the Pandemic Salsabila, Aulia Ramadina; Putri, Widya Rizki Eka; Septiyanti, Ratna; Sembiring, Sari Indah Oktanti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.499

Abstract

This study aims to provide empirical evidence on the association between exchange rates, foreign debt, and bankruptcy risk on hedging decisions during a pandemic. The subjects of this research are Conventional General Banking companies registered with the Financial Services Authority (OJK) in 2020 and 2021. The hypotheses are tested using multiple linear regression analysis. Hedging is measured using the value of derivative instruments reported in the banks' financial statements. The test results in th is study indicate that the exchange rate proxies by the mid-rate at the closing price of the rupiah exchange rate against the US dollar has no relationship with hedging decisions because the exchange rate fluctuations during the pandemic are still within reasonable limits according to the assumptions of the Ministry of Finance. Meanwhile, the results of the test of foreign debt measured by the ratio of foreign currency debt to total debt and bankruptcy risk measured by the Altman Z- score model have a relationship with hedging decisions because hedging decisions will be important to reduce the risk of changes in the value of foreign debt, and firms experiencing bankruptcy risk will implement hedging strategies to mitigate financial risk and protect the firm from significant losses.  
Analisis Perbedaan Abnormal Return Saham dan Volume Perdagangan Saham Sebelum dan Sesudah Stock Split Romadhon, Syahrul; Septiyanti, Ratna
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1547

Abstract

Penelitian ini dilakukan untuk mengamati dan menganalisis apakah terdapat abnormal return sebelum dan sesudah stock split serta aktivitas volume perdagangan sebelum dan sesudah perusahaan melakukan stock split, sesuai dengan teori sinyal. Sampel yang digunakan terdiri dari perusahaan yang melakukan stock split dan terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022. Penelitian ini menggunakan metode studi peristiwa, dengan periode pengamatan 11 hari sebelum dan 11 hari setelah peristiwa stock split. Penelitian ini menggunakan data sekunder, termasuk harga saham harian, data volume perdagangan harian, dan jumlah saham beredar dari perusahaan-perusahaan yang menjadi sampel yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan sampel sebanyak 34 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Normalitas dan Wilcoxon Signed Ranks Test. Temuan empiris dari penelitian ini menunjukkan bahwa abnormal return tidak terpengaruh secara signifikan setelah stock split, sementara terdapat perbedaan dalam hasil aktivitas volume perdagangan yang menunjukkan peningkatan aktivitas volume perdagangan setelah stock split.
IMPLEMENTATION OF CORETAX IN GENERATING E-BUPOT UNIFICATION AT PT FEDERAL INTERNATIONAL FINANCE LAMPUNG BRANCH Azzahro, Latifah; Niken Kusumawardani; Syafis, Kamadie Sumanda; Ratna Septiyanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2327

Abstract

This study aims to determine the use of Coretax application in making e-Bupot Unification at PT Federal International Finance (FIFGROUP) Lampung Branch. e-Bupot Unification is an electronic document used to report tax withholding and collection by tax withholders or collectors. The use of Coretax as an integrated taxation system is expected to simplify and speed up the company's tax administration process, especially in terms of Unification e-Bupot reporting. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results showed that the use of Coretax in making e-Bupot Unification has been running well and provides convenience for tax staff in terms of time efficiency, data management, and compliance with applicable tax provisions. However, there are still some obstacles such as technical glitches in the system and the need for increased training for users in order to maximize the use of the Coretax application. Keywords: Coretax, e-Bupot Unification, Tax Administration
Optimalisasi Transformasi Digital pada Strategi Pemasaran Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandarlampung Jihan Fatin Fadillah Lotte; Reni Oktavia; Ratna Septiyanti; Aryan Danil Mirza BR
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i2.1331

Abstract

This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal that MSME actors face complex dynamics throughout the digitalization process, involving internal challenges such as limited human resources and digital content management, as well as external opportunities like expanded market reach. Digital transformation emerges as a strategic tool that enhances promotional efficiency, strengthens customer engagement, and fosters a business model that is more responsive to technological advances. The study highlights the importance of digital training and the enhancement of entrepreneurial capacity to optimize the digital potential of MSMEs.
Pengaruh Pendapatan, Literasi Keuangan, dan Herding Behavior Terhadap Keputusan Investasi Mahasiswa dan Pekerja di Provinsi Lampung Yustia Sabela Yuliani; Ratna Septiyanti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2334

Abstract

Investment is currently increasingly in demand by various levels of society, including the younger generation consisting of students and those who have entered the workforce. This study aims to analyze the effect of income, financial literacy, and herding behavior on investment decisions of students and workers in Lampung Province. This study uses a quantitative approach with a survey method. The sample in this study was 100 respondents consisting of students and workers, who were selected using a purposive sampling technique. The data analysis technique used was multiple linear regression analysis with the help of the SPSS version 26 program. The results of the study showed that the income variable had a positive and significant effect on investment decisions. Financial literacy also had a positive and significant effect on investment decisions. In addition, herding behavior also had a positive and significant effect on investment decisions. Thus, these three variables simultaneously have a significant influence in determining investment decisions of students and workers in Lampung Province. In addition, based on the determination coefficient test, the Adjusted R Square value was obtained at 0.521 or 52.1%, which means that the variables of income, financial literacy, and herding behavior are able to explain 52.1% of the variation in investment decisions, while the remaining 47.9% is explained by other variables outside this research model.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Azhar, Rialdi Azzahro, Latifah Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraini Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Syafiqo Naila Putri, Widya Rizki Eka Putri, Zulvina Syah Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sari Indah Oktanti Sembiring, Sari Indah Oktanti Setiawan, Daffa Andra Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zulkarnain, Ega