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All Journal JURNAL ECONOMIA Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Kajian Manajemen Bisnis Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Management Analysis Journal Industria: Jurnal Teknologi dan Manajemen Agroindustri Indonesian Journal of Science and Mathematics Education Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Akuntansi dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Ekonomi Operations Management and Information System Studies Jurnal Ilmiah AgriSains Prosiding University Research Colloquium Jurnal Pemberdayaan Ekonomi Jurnal Keperawatan 'Aisyiyah Jurnal Nusantara Mengabdi Jurnal Informatika Ekonomi Bisnis Jurnal Berita Ilmu Keperawatan Journal of World Future Medicine, Health and Nursing Jurnal Sumber Daya Hewan Riset Akuntansi dan Keuangan Indonesia Journal of Nursing Culture and Technology Jurnal Akuntansi POSITA Jurnal Dinamika Manajemen
Rahayu, Rita
Universitas Andalas
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Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang) Mutiara Candra; Rita Rahayu; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.146

Abstract

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information 
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Literasi Keuangan Digital: Studi pada Generasi Z di Indonesia Rita Rahayu
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.14268

Abstract

Abstrak: Latar Belakang: Perkembangan fintech kini semakin sangat pesat. Namun sayangnya perkembangan ini belum diringi dengan peningkatan literasi masyarakat dibidang keuangan digital. Saat ini tingkat literasi keuangan digital masyarakat Indonesia masih berada dibawah rata-rata literasi keuangan digital masyarakat di Asia Tenggara. Padahal berdasarkan hasil sensus BPS, sebanyak 75,49 juta penduduk Indonesia adalah generasi digital atau generasi Z, yang seharusnya mempunyai literasi keuangan digital lebih baik jika dibdaning generasi sebelumnya. Kondisi ini tentu menarik untuk didiskusikan. Selain itu, berdasarkan telaah literatur yang dilakukan, dan kini tidak banyak yang mengkaji terkait literasi keuangan digital. Hal ini tentunya menjadi peluang bagi peneliti dalam mengkaji penelitian terkait pada literasi keuangan digital ini.Tujuan: Penelitian ini mengkaji terkait identifikasi aspek yang mempengaruhi tingkat literasi keuangan digital generasi Z di Indonesia, dan peneliti menghububkan tingkat literasi keuangan digital dan perlaku menabung serta pengeluaran.Metode Penelitian: Penelitian ini berjenis kuantitatif dengan survei berdasarkan kuisioner online. Sebanyak 558 generasi Z berpartisipasi dalam penelitian ini. Data selanjutnya dioleh dengan menggunakan Strutural Equation Model (SEM) PLS.Hasil Penelitian: Penelitian ini menemukan bahwa faktor-faktor seperti umur, tingkat pendidikan dan pendapatan merupakan faktor penentu yang mempengaruhi tingkat literasi keuangan digital pada generasi Z di Indonesia. Selain itu, tingkat literasi keuangan digital juga memiliki hubungan positif dan signifikan terhadap perilaku menabung dan perilaku berbelanja generasi Z di Indonesia.Keaslian/Kebaruan Penelitian: Penelitian ini menyediakan gambaran tentang tingkat literasi keuangan digital generasi Z di Indonesia dan juga faktor-faktor yang mempengaruhinya, yang akan berguna sebagai pembuatan keputusan terkait dengan literasi keuangan digital
The level of digital financial literacy and financial well-being of people in West Sumatra Indonesia Rita Rahayu; Verni Juita; Annisa Rahman; Suci Fitriamiranti; Ratnawati Rafles
Operations Management and Information System Studies Vol. 2 No. 2 (2022): Operations Management and Information System Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/omiss.v2i2.73

Abstract

This study aims to investigate the factors that influence the level of digital financial literacy (DFL) of the people in West Sumatra. This study is also aimed to investigate the impact of DFL on financial well-being and financial problem. Survey method by using online questionnaire was applied in this study. Based on data from 715 respondents analyzed by using Structural Equation Model, it was found that the social-economic factors, such as age, educational background, and income, have a positive and significant relationship with the level of DFL. Moreover, this study also found that the DFL has a positive impact on financial well-being and financial problem. It means that the higher of DFL, the higher the financial well-being, while the higher DFL, the lower financial problems. This research provides empirical evidence regarding the impact of DFL on financial well-being that might be useful for the policymaker to make a policy related to the DFL.
Impact, benefits, security, and privacy of fintech adoption in Indonesia: A literature review Verni Juita; Husna Roza; Rita Rahayu
Operations Management and Information System Studies Vol. 2 No. 3 (2022): Operations Management and Information System Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/omiss.v2i3.74

Abstract

The growth of Financial Technology (FinTech) in Indonesia has continued to increase in recent years, along with the development of information technology and the use of the internet. These developments have driven the rapid growth of studies related to Fintech in Indonesia. In this regard, this research intends to conduct a systematic literature review of various studies related to FinTech in Indonesia that were made and published in the last ten years. To achieve this objective, this study utilizes the publish and perish application version 7 to access the Google Scholar database and select it using several keywords that match this research topic. The reviewed studies were selected based on the level of accreditation of the journal where the research articles were published, either by national accreditation (Sinta) or international accreditation (Scopus). Furthermore, they were analyzed and processed using simple descriptive statistical analysis using MS Excel. This research found that over the past ten years, there are 79 journal articles related to Fintech in Indonesia, of which 44 of them are published in journals accredited by Sinta, and the rest 35 were accredited by Scopus. Moreover, most of the reviewed studies only discuss the usage of Fintech in general, especially those related to the use of P2P Lending and mobile payments. Regarding the methodology used in the studies, there are significant differences between journal articles published in the Scopus and Sinta Journals. The Scopus-accredited journal articles are dominated by research using quantitative methods, whereas the Sinta-accredited journal articles tend to use qualitative methods. These results highlight that there is still plenty of room to extend the research topic of fintech studies in Indonesia, such as the security and privacy issues related to fintech adoption.
Environmental Performance with Firm Size as an Intervening Variable Retnoningrum Hidayah; Indah Fajarini Sri Wahyuningrum; Dhini Suryandari; Trisni Suryarini; Heri Yanto; Rahayu Dinassari; Rita Rahayu
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 2 (2022): July 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.172 KB) | DOI: 10.14710/presipitasi.v19i2.363-372

Abstract

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. 
Perencanaan dan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rita Rahayu; Verni Juita; Denny Yohana; Annisa Rahman; Rahmat Febrianto
Warta Pengabdian Andalas Vol 29 No 3 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.3.299-304.2022

Abstract

This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage finances determines the family's financial condition, this activity was carried out for one day. The result of this activity was an increase in the ability of homemakers to manage and plan finances.
Board Diversity and Firm Performance: Evidence from Indonesia Rita Rahayu; Halimah Tusya Diah
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.14542

Abstract

This study aims to examine the impact of board diversity of company’s board of commissioner and board of director on the financial performance. This study was motivated by two factors. Firstly, there is limited number of studies associated to board diversity existence on company performance, especially in Indonesia. Secondly, the diverse board is not mandatory for companies in Indonesia as developing country, which means there is no obligation for companies to make a diverse boardroom. In this study, the board of diversity consist of board gender, board nationality and board age, while the firm performance is proxied by Return on Asset, Return on Equity and Tobin’s Q. This study used purposive sampling and the samples comprise all manufacturing and banking companies listed on Indonesia Stock Exchange during 2016-2017. By using independent t-test, this study found only the existence of foreign board members for both Board of commissioner and Board of Director which has impact on company performance. Meanwhile, the board gender and board age have inconsistent result on company financial performance. This study provides new insight for regulator and practitioner on the need of diverse board as a way to improve performance and enable them to manage the complexity within the company
Peningkatan Kapasitas Pengelola Badan Usaha Milik Desa dalam Pengelolaan Keuangan: Studi Pada BUMNAg di Sumatera Barat Rita Rahayu; Husna Roza; Sri Dewi Edmawati; Abdul Karib
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.675 KB) | DOI: 10.35912/jpe.v1i1.737

Abstract

Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity will certainly contribute in terms of developing the capacity of human resources in the village, and will certainly have a positive impact on improving the village economy.
ANALYSIS OF FACTORS AFFECTING MSMEs INTENTION TO USE PEER-TO-PEER LENDING Sri Kartika Afini; Rita Rahayu
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

Study this aim to analyze influencing factors _ SMEs' intention to using peer to peer lending as alternative funding for businesses them. Study this use survey method with using online questionnaires. A total of 327 people participated Furthermore, the data is processed with use SmartPLS 3.0. based on data processing found that perception benefit give influence positive and significant to attitude user , perception convenience give influence positive and significant to attitude user , attitude user give influence positive and significant to intention using , and intention use give influence positive and significant to actual use. Research results this expected could beneficial for SMEs in _ choose alternative funding for his efforts .
Financial literacy of village owned enterprises (BUMDes) managers: A study of BUMNag managers in West Sumatra Province Rita Rahayu; Indah Permata Suryani; Abdul Karib; Viya Guziana Sari
Jurnal Kajian Manajemen Bisnis Vol 11, No 1 (2022): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmb.11650500

Abstract

 This study investigates the level of financial literacy of Village Owned Enterprises (BUMdes) managers in West Sumatra and identifies the determinant factors that affect their financial literacy. This study involves 208 BUMDES managers in West Sumatra province. Using an online questionnaire, we found that the literacy level of these BUMDES financial managers is categorized as 'less literate.' Furthermore, using SPSS to process the data, we found three determining factors that affect the level of financial literacy of BUMDes managers: age, educational background, and total income. This study found that the educational background is the sole determinant that has a positive and significant influence on these BUMDes managers’ financial literacy, while the other factors have less significant influence. The results of this study contribute to providing an overview to the government, especially the West Sumatra regional government, regarding the financial literacy condition of BUMDES managers, so that local governments and other related parties can consider this financial literacy factor in making policies related to the development of BUMDES. The implication of this research is that the West Sumatra regional government needs to focus more on the development of BUMDES Human Resources (HR) through formal education or non-formal education such as training, workshops or seminars, especially related to financial literacy. With good financial literacy, of course, it will be able to guide BUMDES managers in making good financial planning and management as well, which will certainly lead to improving the welfare of BUMDES. 
Co-Authors Abdul Karib Afandi Afandi Ahwan Sholih Al-Ichwani, Azzahra Amalda Aulia Amir, Mayasyanti Dewi Anne Putri Annisa Rahman Arsy, Nada Salsabila Asmarawanti, Asmarawanti Aulia, Amalda Azizah, Nikmatul Azni Srimaydila Aziz Azra Ramizah Bahari, Asniati Bin Sansuwito, Tukimin Budi Rahmadya Chodir, Fatkul Defriko Gusma Putra Delva Muharni Denny Yohana Deny Yohana Dewi Permatasari, Dewi Dhini Suryandari, Dhini Eka Budiarto, Eka Emdat Suprayitno ERI BESRA, ERI Erna Safariyah F Fitraharizki Fahmy, Rahmi Fanessa, Fanessa Fery Adrianus Fitraharizki, F Fitriani, Rani Gayatri, Satya Haerani Maksum Hakimi, Nurul Halimah Tusya Diah Harits, Muhammad Dzakwan El Henri Setiawan Hukmi, Wilda Husna Roza Husnul Khatimah Idun Ariastuti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Irpan Ali Rahman Judith Zakary Liawati, Nunung Lidiyawati, Herlina Linda Agustina Lisa Fitriani Rahman Ludipa, Olin Meisa Mamat Pratama, Mamat Mardhiyah, Sayang Ajeng Meuthia, Meuthia Muammar Fawwaz Mutiara Candra Nazhfiyani KS Novianty, Lia Nurapandi, Adi Nurkamilah, Andi Nurlaila Fitriani Purnairawan, Yosep Rahayu Dinassari Rahmat Febrianto Ramadani, Rima Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Ref, Ghina Luqyana Retnoningrum Hidayah Ria Andriani Rida Rahim Safitri, Embun Iindrajati Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saparuddin Latu Sari, Dellani Mutia Selvy Mozin Septin Maisharah K Silfia Riski Sri Dewi Edmawati Sri Kartika Afini Suci Fitriamiranti Sukirman - Sunaras, Syawallya Sundewi, Alis Suryani, Indah Permata Suziana, Suziana Syafira, Tama Aulia Syahril Ali Teten Tresnawan Triani, Laura Amelia Trisni Suryarini Vera Pujani Verinita, Verinita Verni Juita Viya Guziana Sari Wafiq, Muhammad Wati, Nenden Lesmana Wilda Hukmi Yanti Yanti YANTI, PENTI DORA Yeni Yulianti Yuhandri Yuhandri, Yuhandri