Article Per Year (5 Year)
p-Index From 2021 - 2026
4.457
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IJBE (Integrated Journal of Business and Economics) FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Multidisciplinary Approach Research and Science Jurnal Cakrawala Akuntansi
FRIYANI, RITA
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Putri, Agnes Maidia; Friyani, Rita; Jumaili, Salman
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1910

Abstract

This study aims to analyze the influence of profitability, company growth, good corporate governance (GCG), and corporate social responsibility (CSR) disclosure on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Profitability is measured using net profit margin (NPM), company growth by total assets growth (TAG), GCG is proxied by institutional ownership, and CSR is assessed using the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data and purposive sampling, with a total of 21 companies over 6 years, resulting in 126 observations. Data analysis was conducted using SPSS version 26 with multiple linear regression. The results indicate that profitability (NPM) and GCG (institutional ownership) have a significant effect on firm value, while company growth (TAG) and CSR disclosure do not have a significant effect. These findings suggest that profit performance and sound corporate governance are key drivers in enhancing firm value within Indonesia’s energy sector.
Drivers of E-Commerce Success in Java Island: Implications for Indonesia's Digital Economy Rosmeli, Rosmeli; Yossinomita, Yossinomita; Ekasari, Novita; Friyani, Rita; Alvaro, Rakan
Integrated Journal of Business and Economics (IJBE) Vol 9, No 3 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1124

Abstract

E-commerce in Indonesia, particularly on Java Island, has shown rapid development, contributing significantly to national digital transactions. This study aims to analyze the factors influencing the growth of e-commerce on Java Island during the 2015–2023 period. The research employs a panel data regression model, examining variables such as communication expenditure, population size, the number of BTS towers, mobile phone ownership, and the number of e-commerce actors.  The key findings reveal that communication expenditure, mobile phone ownership, and the number of e-commerce actors significantly influence digital transactions. These findings underscore the importance of enhancing digital infrastructure, improving internet access, and empowering digital MSMEs to support the growth of e-commerce in Indonesia. Promoting e-commerce growth by improving internet infrastructure in areas with poor connectivity is a crucial first step the government can take to enhance internet access equity across Java Island.
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Leverage dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Triani, Yuli; Friyani, Rita; Olimsar, Fredy
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47322

Abstract

This study aims to determine the effect of independent commissioner variables, audit committee, institutional ownership, leverage and company size on the integrity of financial statements (Infrastructure Sector Listed on the Indonesia Stock Exchange for the 2021-2024 Period). The sampling technique used was purposive sampling and obtained 43 companies as samples from a total population of 57 companies. The observation period in this study was 4 years, namely from 2021-2024 so that 172 data were obtained. Data processing using SPSS.29 software. This study proves that independent commissioners and institutional ownership affect the integrity of financial statements, while the audit committee, leverage and company size have no effect on the integrity of financial statements. The results of this study emphasize the importance of strengthening the role of independent commissioners and encouraging institutional investor participation in the capital market. Regulators such as the OJK can create stricter policies regarding the number, qualifications, and independence of commissioners as well as transparency of institutional ownership.
The Effect of Final PPH Rate Reduction on Taxpayer Compliance of Micro, Small and Medium Enterprises (MSMEs) with Tax Sanctions as a Mediation Variable (Case Study on Batik MSME in Jambi Province) Thamrin, Wisnami Syakhira; Tiswiyanti, Wiwik; Friyani, Rita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i10.11516

Abstract

The aim of this research is to ascertain, as an intervening variable, how the decrease in PPh rates affects MSMEs' compliance with tax sanctions. MSME batik actors in the Jambi Region constituted the study's sample. The research sample was 97 MSME batik taken using the purposive sampling method. Data were collected through questionnaires and observations. The mentioned study is a quantitative study using primary data, to test the relationship between factors through the SmartPLS 4.1.0.6 application. The results showed that the reduction in UMP rates had a significant effect on the relationship between MSME compliance, the reduction in UMP rates had a significant negative effect on the relationship between tax sanctions. Tax sanctions had no appreciable beneficial impact on MSME compliance. Tax sanctions did not affect the correlation between the reduction in UMP rates and MSME compliance.
Utilization of Mobille-Based Accounting Application and Google Business Profile of MSME Wiralestari, Wiralestari; Arum, Enggar Diah Puspa; Wijaya, Rico; Friyani, Rita; Rosmeli, Rosmeli
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.12206

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting the Indonesian economy. However, many MSMEs still face challenges in effective financial management and digital marketing. This community service aims to improve the financial management and digital marketing capabilities of MSMEs through the use of mobile-based accounting applications and Google Business Profile. This activity involves hands-on training to MSME players to optimize the use of these two tools, which are expected to have a positive impact on improving the competitiveness and sustainability of their business. The results of this service show that MSMEs that apply this technology experience improvements in financial management and market access, thus making a significant contribution to local economic development.
STRATEGI PENINGKATAN PENDAPATAN USAHA KECIL GALERIKU PRINTING DAN KUE CINCIN KALIMANTAN Candra Mustika; Tan, Syamsurijal; Nurjanah, Rahma; Friyani, Rita; Nurhayani, Nurhayani
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.6266

Abstract

Usaha Rumahan Galeriku Printing terletak di Kelurahan Patunas memproduksi berbagai macam jenis percetakan seperti membuat Stiker (Label Brand berbagai macam Usaha UMKM), Undangan, Bendera/Tempat Telur Cukuran, Goodie Bag berbahan kertas dll. Namun alat cetak dan produksi yang dimiliki kurang memadai sehingga hasil produk gampang luntur, rusak dan tidak tahan air serta lambatnya proses pengerjaan. Kue cincin Kalimantan tergolong tinggi peminat, produksi kue cincin ini sebanyak 50 bungkus satu minggu, namun sejauh ini kue cincin belum memiliki label dan merk dagang pada kemasan. Berdasarkan permasalahan yang dihadapi oleh mitra maka tim akan melaksanakan pengabdian dengan tujuan agar usaha galeriku Printing dan Kue cincin Kalimantan dapat mengembangkan usahanya dengan baik. Kegiatan pengabdian yang dilakukan tanggal 8 bulan Juli tahun 2023 di Kelurahan Patunas Kecamatan Kabupaten Tanjung Jabung Barat. Kegiatan dilakukan dengan penyuluhan pengembangan usaha dan pelatihan menggunakan Alat Percetakan dan bantuan teknis. Penyuluhan penguatan usaha diantarnya pentingnya pelabelan dan merk dagang kemudian dilanjutkan dengan Pembuatan labeling dan merk dagang kue cincin Kalimantan. Kegiatan pengabdian berjalan dengan baik mitra usaha aktif selama pengabdian dilakukan. Mitra usaha dapat mengaplikasikan penggunaan bantuan teknis dengan baik dalam upaya untuk meningkatkan produktivitas produksi usaha. Terjadi peningkatan pemahaman mitra didalam peningkatan kualitas produksi Galeriku Printing dan meningkatnya penjualan kue cincin Kalimantan. Dengan adaya beberapa peningkatan ini diharapkan usaha ini dapat terus berjalan dan menjadi sumber penghidupan bagi pemilik usaha.
The Effect of Profitability, Audit Opinion, Audit Committee and Company Size on Audit Delay (Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Rahmadani, Novi; Arum, Enggar Diah Puspa; Friyani, Rita
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11491

Abstract

This study is useful for finfing the impact of profitability, audit opinion, the audit committee, and company size on audit delay. The population of this study, which takes a quantitative approach, consists of property and real estate companies that are listed on the IDX for the years 2021–2023. After a three-year research period, a sample of 32 (thirty-two) emitens out of a total of 96 (ninety-six) were selected utilizing the purposive sampling technique. Panel data regression, a hybrid of cross section and time series, is used in this research. The regression model used is the Fixed Effect Model (FEM) using E-Views 12 software. This research findings that audit opinion, audit committee and companay size influences audit delay but profitability has no effect on audit delay. For profitability, audit opinion, audit committee and company size simultaneously affect audit delay.
Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Anggelita, Cristina Merry Des; Friyani, Rita; Olimsar, Fredy
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19095

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG), ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Dalam penelitian ini Good Corporate Governance diukur dengan kepemilikan institusional, dewan komisaris, dan komite audit. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2021-2023 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan didapat sampel sebanyak 33 perusahaan dalam periode pengamatan selama 3 tahun sehingga sampel yang digunakan sebanyak 99 data. Software yang digunakan untuk olah data adalah SPSS versi 27. Hasil Pengujian Hipotesis menunjukkan bahwa kepemilikan institusional, dewan komisaris, komite audit, ukuran perusahaan, leverage dan profitabilitas secara stimulan berpengaruh terhadap nilai perusahaan. Secara parsial kepemilikan institusional berpengaruh negatif signifikan terhadap nilai perusahaan. Secara parsial dewan komisaris dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Secara parsial ukuran perusahaan, komite audit dan leverage secara parsial tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: nilai perusahaan, kepemilikan institusional, dewan komisaris, komite audit, ukuran perusahaan, leverage, profitabilitas
HUBUNGAN KEBIJAKAN DIVIDEN, LEVERAGE, PERTUMBUHAN ASET, VOLUME PERDAGANGAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Haliza, Titania Nurul; Hizazi, Achmad; Friyani, Rita
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2435

Abstract

This study aims to analyze the relationship between dividend policy, leverage, asset growth, stock trading volume, and firm size on stock price volatility in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research employs a quantitative approach with a total sampling technique, involving 13 companies over five years of observation, resulting in 65 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model after a series of classical assumption tests and model selection. The results show that dividend policy, leverage, asset growth, and firm size do not have a significant relationship with stock price volatility Meanwhile, stock trading volume has a significant relationship with stock price volatility .Furthermore, the study also provides evidence that dividend policy, leverage, asset growth, stock trading volume, and firm size significant relationship with stock price volatility. Keywords: Operational Complexity, Audit Tenure, Company Age, Profitability, Audit Delay, Good Corporate Governance
Local Government Financial Performance Analysis Using Economic, Efficiensy and Effectiveness Ratio and it’s Affect Development of Jambi City Friyani, Rita; Nurhayani, Nurhayani; Rosmeli, Rosmeli
Indonesian Journal of Business Analytics Vol. 3 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i6.5860

Abstract

This research examines to assesses the financial performance of the Jambi City Government by using the calculation method of Economic Ratios, Efficiency Ratios and Effectiveness Ratios and to see the effect of this financial performance on development in Jambi City. The analytical method in this research uses descriptive analysis and Correlation Test. The data used in this study are Regional Expenditures, Personnel Expenditures, Capital Expenditures, Regional Revenues and Local Own Revenue for the City of Jambi for the last 4 years, namely 2018, 2019, 2020, and 2021. The three ratios from the value for money method are then linked with the Capital Expenditure growth ratio.
Co-Authors Achmad Hizazi Afrizal Alvaro, Rakan Andalas, Ricgo Putra Anggelita, Cristina Merry Des Anton Sugiarto Apriani, Rosa Arisondha, Edy Artis, Novita Ekasari Dearmi Candra Mustika Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fatmawati Fatmawati Fredy Olimsar Haliza, Titania Nurul Haswandy, Achnaf Feraldi Hernando, Riski Isti Fajri Khairunnisa Junia, Dinda Nelandi Lestari, Wira Luthfya, Ade Maharanti, Puan Mahardika, Raditya muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Ratih Kusumastuti Rico Wijaya Z Rosmeli, Rosmeli rosmeli, rosmeli Rusadi, Lia Atthahira Salman Jumaili Setiawan, Rafika Gina Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Thamrin, Wisnami Syakhira Triani, Yuli Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yuliusman Yuliusman