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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Riset Akuntansi Dan Bisnis Airlangga Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Universitas Muhammadiyah Kupang OPTIMA Bakti Cendana: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Abdimas Prakasa Dakara JRABA Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Pendidikan Progresif
Rosari, Renya
FAKULTAS EKONOMI UNIVERSITAS KRISTEN ARTHA WACANA
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Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi Renya Rosari; Pandu Adi Cakranegara; Ratih Pratiwi; Irsyad Kamal; Chitra Indah Sari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.870

Abstract

The purpose of this study is to analyze human resource management strategies in digitally managing BUMDes finances. The demand for the use of digitization must indeed be implemented to make it easier in the world of work. Digitalized financial reports can make it easier for BUMDes business owners to obtain information and data that is systematically arranged. This research method uses a qualitative method with a literature review approach. The data sources are taken from references to the Village Government Law, relevant research journals and books on village financial management. Data analysis using document analysis. The findings of this study are; BUMdes managers must be able to manage archives based on internationalization; BUMDes managers must be integrated in preparing financial SOPs; The BUMDes manager compiles correct digitizing accounting reports and administrative records so that they can provide management accountability in the use of capital participation funds that have been rolled out by the government.
PERAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA NEGATIF Jems Arison Zacharias; Renya Rosari
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 3 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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

Abstract

Penelitian ini bertujuan untuk mengetahui peran pendapatan dalam menambah relevansi nilai laba negatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, yaitu seluruh laba negatif yang dilaporkan oleh perusahaan yang terdaftar di BEI selama tahun 2015 sampai 2017. Data sekunder berupa laporan keuangan yang digunakan sebagai sumber data dalam penelitian ini diambil dari Indonesian Capital Market Directory (ICMD) 2018. Hipotesis dalam penelitian ini diuji dengan analisis regresi linear menggunakan software SPSS 21. Hasil pengujian hipotesis menunjukkan bahwa laba negatif berpengaruh negatif dan signifikan terhadap harga saham perusahaan yang melaporkan laba negatif, pendapatan berpengaruh positif dan signifikan terhadap harga saham perusahaan yang melaporkan laba negatif, dan pendapatan berperan dalam menambah relevansi nilai laba negatif. Kesimpulan yang diambil dari dari penelitian ini adalah ketika relevansi nilai laba negatif menjadi sangat rendah karena adanya anomali hubungan negatif laba dan harga saham, investor bisa menggunakan informasi pendapatan sebagai dasar dalam pengambilan keputusan investasi di perusahaan yang melaporkan laba negatif.
Faktor-Faktor yang Memengaruhi Sikap Mahasiswa terhadap Profesi Akuntansi: Pendekatan Studi Kasus Renya Rosari; Angela Merici Minggu; Erny Selfina N. Hambandima
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1446

Abstract

The popularity of the accounting profession in several countries shows concern caused by the declining number of students majoring in accounting which has a direct impact on the supply of accounting graduates for the profession. Therefore, this study aims to find out the factors that influence the attitude of students majoring in accounting towards the accounting profession. This research also explores the interest of students majoring in accounting towards the accounting profession. This study uses a qualitative method with a case study approach. Data was collected through in-depth interviews. Next, the researcher conducts data analysis starting from processing and preparing the data, carrying out the coding process up to interpreting the data. The results showed that the factors driving students' interest in the accounting profession were educational background, accounting learning experience, lecturer teaching methods, interest in accounting, and students' ability to understand the basic concepts of accounting and the accounting profession. This study also found that students majoring in accounting do not absolutely choose an interest in the accounting profession, but they also have an interest in career choices outside the accounting profession.
[RETRACTED] Pengaruh Modal Intelektual Terhadap Pertumbuhan Koperasi Di Kota Kupang Jems Arison Zacharias; Renya Rosari
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16699

Abstract

The purpose of this study was to find a causal relationship between Intellectual Capital and the growth of cooperatives in Kupang City. Intellectual capital in this study was measured using Value Added Intellectual Coefficient (VAIC) while the growth of cooperatives was measured using changes in the natural logarithm of the cooperative's total assets. The population in this research were all cooperatives registered with the Kupang Cooperative and SME Office. The sample selection uses purposive sampling, namely cooperatives that have issued cooperative financial statements from 2011-2017. The test model applied includes descriptive statistics, classic assumption tests, simple and multiple regression analysis. The results showed that Intellectual Capital (which is proxied by VAIC) had an effect on the growth of cooperatives in Kupang City. But among the 3 components that make up VAIC, namely CEE (Capital Employed Efficiency), HCE (Human Capital Efficiency), and SCE (Structural Capital Efficiency), only CEE has a significant effect on the growth of cooperatives in Kupang City. This can be interpreted that in general cooperatives in Kota Kupang focus more on the growth of their business through efficient use of physical capital compared to improving the quality of their human resources.
INCREASING AN ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGAMENT WITH APPARATUS COMPETENCE AND GOVERNMENT'S INTERNAL CONTROL SYSTEM Rosari, Renya; Aprilia Manabulu, Herry
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i2.46030

Abstract

The purpose this studiesto test the effectof apparatus competence, andgovernment's internal control system on the accountability of village financialmanagement in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples.The samples of this studywere 54 village officialsthere are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed thatthe competence of the apparatusandgovernment's internal control systemhas a positive effect on the accountability of village financialmanagement. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Zachrias, Jems Arison; Rosari, Renya
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46045

Abstract

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoretical implication shows that indicators in VAIC can be applied in measuring the cooperatives' growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
FAKTOR-FAKTOR KUALITAS HASIL AUDIT DILINGKUNGAN PEMERINTAHAN DAERAH (STUDI KASUS DI INSPEKTORAT KOTA KUPANG) Nita Christiani, Yuningsih; Rosari, Renya; Juwita Reinati, Cindy
OPTIMA Vol 7, No 2 (2023)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v7i2.6282

Abstract

Tujuan: penelitian ini dilakukan untuk mengetahui factor-faktor yang mempenagruhi kualitas audit. Penelitian ini dilaksanakan di Inspekorat Kota Kupang. Variabel independen dalam penelitian ini yaitu independensi (X1), objektifitas (X2), integritas (X3), pengalaman kerja (X4), kompetensi (X5), dan motivasi (X6). Variabel dependen yaitu kualitas hasil audit (Y). Data yang digunakan merupakan data primer. Responden dalam penelitian ini adalah auditor yang bekerja di Inspektorat Kota Kupang. Teknik pengambilan sampel dengan metode purposive sampling dengan 33 responden. Metode pengumpulan data yaitu dengan menggunakan kuesioner yang dibagikan kepada responden. Skala pengukuran data dengan skala ordinal. Data dianalisis dengan mengggunakan analisis regresi berganda dengan bantuan program SPSS. Berdasarkan hasil penelitian terdapat indepedensi dan objektifitas tidak berpengaruh  terhadap kualitas audit  sedangkan integritas, pengalaman kerja, kompetensi, dan motivasi berpengaruh positif terhadap kualitas hasil audit pada auditor Inspektorat Kota Kupang.
Pelatihan Analisis Bibliometrik menggunakan Aplikasi Publish or Perish dan VOSviewer untuk Publikasi Ilmiah Blegur, Jusuf; Tlonaen, Zuvyati Aryani; Rosari, Renya
Jurnal Abdimas Prakasa Dakara Vol. 3 No. 2 (2023): Pengembangan Pendidikan dan Keterampilan Masyarakat
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/japd.v3i2.1843

Abstract

Dalam satu dekade terakhir, studi bibliometrik begitu populer digunakan para peneliti saat memuplikasikan hasil penelitian pada jurnal nasional terakreditasi Sinta dan bahkan pada jurnal internasional bereputasi. Pengabdian ini bertujuan untuk melatih keterampilan dosen menggunakan analisis bibliometrik dengan bantuan aplikasi PoP dan VOSviewer dalam mendukung penyusunan artikel ilmiah. Partisipan yang terlibat berjumlah 14 orang (5 pria; 9 wanita) dosen Universitas Kristen Artha Wacana. Metode pemecahan masalah menggunakan lima tahapan, berturut-turut, ceramah dan diskusi, unduh dan instalasi aplikasi PoP dan VOSviewer, operasi dan interpretasi luaran PoP dan VOSviewer, menyusun artikel analisis bibliometrik, serta mengevaluasi ketercapaian program menggunakan tujuh pertanyaan sekaligus menggunakan analisis deskriptif untuk menilai ketercapaian program. Hasil self-assessment partisipan menemukan ketercapaian indikator yang paling tinggi ke paling rendah (berdasarkan ketercapaian lebih dari 70%) ialah mengunduh dan menginstalasi aplikasi PoP (100%), mengoperasikan aplikasi PoP (91.67%), mengunduh dan menginstaliasi aplikasi VOSviewer (91.67%), mengoperasikan aplikasi VOSviewer 83.33%), menginterpretasi hasil analisis PoP (66.67%), menginterpretasi hasil analisis VOSviewer (50%), dan terakhir menyusun artikel bibliometrik sederhana untuk publikasi ilmiah (33.33%). Dengan demikian, pada indikator penyusunan artikel bibliometrik yang praktis, partisipan memerlukan latihan dan pendampingan berkelanjutan yang intens.
Optimisasi Keberhasilan Operasional Perusahaan Daerah Air Minum: Memanfaatkan Analisis Common Size Suwandi Suwandi; Victoria Ari Palma Akadiati; Ayu Agus Tya Ningsih; Hani Novanti; Yustinus Lambyombar; Renya Rosari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10733

Abstract

Analisis common size termasuk teknik penilaian kinerja perusahaan yang cukup efektif, yang implementasinya belum secara optimal diterapkan di beberapa perusahaan di Indonesia. Penelitian deskriptif analisis ini bertujuan untuk menganalisis pencapaian keberhasilan operasi perusahaan dengan pendekatan common size pada Perusahaan Daerah Air Minum Kabupaten Sidrap. Dengan menggunakan teknik dokumentasi, laporan posisi keuangan dan laba rugi perusahaan periode pengamatan tahun 2020-2022 dikumpulkan sebagai sumber data sekunder. Hasil temuan ini menunjukkan bahwa analisis common size menerjemahkan pencapaian hasil operasi perusahaan tidak didasarkan pada investasi yang besar maupun pendanaan internal yang tinggi. Lebih parahnya, justru melemahkan hasil operasi perusahaan dan bahkan menyebabkan kerugian bagi perusahaan. Lebih lanjut, temuan ini menerangkan pula bahwa manajemen tidak memberdayakan analisis common size secara optimal dalam menilai kinerja perusahaan. Berdasarkan temuan ini, perlu tindakan berkelanjutan dalam penerapan teknik common size dengan mengkombinasikan model-model analisis keuangan lainnya, sehingga memberikan dasar bagi manajemen untuk melakukan perbaikan dan meningkatkan kinerja perusahaan.
The Effect of Intellectual Capital on MSME Performance Through Innovation as an Intervening Variable Renya Rosari; Trinandari Prasetyo Nugrahanti; Laili Savitri Noor; Mohammad Muslimin; Akhmad Nur Zaroni
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.68776

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. This study aims to explore the influence of intellectual capital on MSME performance through innovation. Using the purposive sampling method, questionnaires were distributed to 98 MSME owners in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the SMART PLS application. The results of SEM analysis show that intellectual capital has a positive effect on innovation (t-statistics = 120,105) and MSME performance (t-statistics = 18,863). In addition, innovation also has a positive effect on the performance of MSMEs (t-statistics = 12,010). This finding confirms that improving the performance of MSMEs requires strong intellectual capital and is supported by effective innovation. Thus, increasing innovation can be key in improving the performance of MSMEs. This research makes an important contribution in the understanding of the relationship between intellectual capital, innovation, and MSME performance. The implications of these findings can help MSME owners and related stakeholders to improve intellectual capital management strategies and innovations to improve the performance of MSMEs in Indonesia.
Co-Authors Akhmad Nur Zaroni Andreas J. F. Lumba Angela Merici Minggu Aprilia Manabulu, Herry Ayu Agus Tya Ningsih Cakranegara, Pandu Adi Chitra Indah Sari Christin Prima Mery Rajagukguk Erny Selfina Nggala Hambandima Etty Susilowati Hani Novanti Herry Aprilia Manabulu Herry Aprilia Manubulu Irsyad Kamal Jems Arison Zacharias Jems Arison Zacharias, Jems Arison Jusuf Blegur Juwita Reinati, Cindy Laili Savitri Noor Mohammad Muslimin Nita Christiani, Yuningsih R. Sapto Hendri Boedi Soesatyo Ratih Pratiwi Susilo Surahman Suwandi Tnunay, Christin Trinandari Prasetyo Nugrahanti Victoria Ari Palma Akadiati Yustinus Lambyombar Zachrias, Jems Arison Zuvyati Aryani Tlonaen