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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Juara: Jurnal Riset Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa Abdi Psikonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) SENMEA
Dewi, Riana Rachmawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGOLAHAN LIMBAH TERNAK DAN PERTANIAN UNTUK MEMBERIKAN NILAI TAMBAH MENUJU KETAHANAN PANGAN Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Rois, Dimas Ilham Nur; Ariani, Siska; Hasanah, Aini Nur
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1342

Abstract

The majority of residents in Suruh Village, Karanganyar Regency work as farm laborers, farmers, breeders and traders. Farmers are starting to have difficulties due to the lack of supply of chemical fertilizers. It turns out that climate change is increasingly extreme, one of the triggering factors is the high levels of substances that are still present in livestock waste, so efforts need to be made to process them. Farmers who do not understand the process of making organic fertilizer, fermented hay and cow candy hope that someone will help to deal with this long-standing problem. Mounting livestock waste and unprocessed dry straw have the potential to become problems in the future. The Uniba Surakarta PKM team with the 2024 PKM grant is trying to help provide solutions to existing problems with training and practice in making organic fertilizer, fermented straw and cow candy. It is hoped that after this activity is completed, the community around the village will be able to process cattle, goat and straw waste so that it has more nutritional value as well as cow candy to increase the strength of the cow's activities. Group members who have been trained will be given bacterial material so they can practice it at home and start applying the results to their plants and livestock, cattle and goat
The Utilization of Coffee Husk Waste as Animal Feed and Organic Fertilizer in Banyuanyar Village, Ampel District, Boyolali Regency. Rois, Dimas Ilham Nur; Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Sari, Aprilia Dwi Kumala
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.13030

Abstract

The purpose of this community service is to utilize discarded coffee husk waste into fertilizer and animal feed so that it can be reused by the community in Banyuanyar Village, Ampel District, Boyolali Regency. The method used is training for the Berkah Kopi farmer group to make fertilizer and animal feed in a simple and feasible way by utilizing bacteria and machine technology to simplify the process. The results are organic animal feed and fertilizer that can be used by the community themselves. The recommendation submitted by the PKM team is that animal feed already has high protein especially by utilizing coffee husk so it is safe to use as livestock feed and the fertilizer made is also safe because it is all from livestock and agricultural waste so it is safe to use as fertilizer for coffee plantations.
Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Opini Auditor terhadap Audit Delay Hasanah, Fauziah 'Umdatul; Suhendro, Suhendro; Dewi, Riana Rachmawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1033

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, komite audit dan opini auditor terhadap audit delay. Penelitian ini merupakan modifikasi dari penelitian sebelumnya, sehingga memiliki perbedaan pada jenis dan jumlah sampel yang digunakan dan periode penelitian. Populasi yang digunakan dalam penelitian ini ialah 32 perusahaan consumer goods subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik purposive sampling ialah teknik yang dipakai dalam pengambilan sampel pada penelitian ini, dan menghasilkan sampel penelitian sebanyak 24 perusahaan yang telah memenuhi kriteria. Data sekunder yang digunakan dalam penelitian ini merupakan data annual report perusahaan. Analisis yang digunakan ialah analisis regresi linier berganda dengan pengolahan data menggunakan program SPSS versi 22. Penelitian ini menguatkan penelitian-penelitian sebelumnya yakni profitabilitas, ukuran perusahaan, komite audit dan opini auditor berpengaruh terhadap audit delay.
Leverage , Ukuran Perusahaan , Likuiditas Terhadap Profitabilitas Perusahaan Farmasi di BEI Periode 2012 - 2018 Ristiani, Aulia Vivi; Nurlaela, Siti; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims2 to examine2 and analyze2 the2 effect2 of leverage (DER), company size (SIZE), liquidity (CR) on the1 profitability of pharmaceutical companies on2 the2 Indonesian Stock2 Exchange2 in the period 2012 - 2018. The population1 in1 this1 study1 is pharmaceutical companies1 listed1 on1 the Indonesian Stock1 Exchange1 in the 2012-2018 period. Sampling uses a purposive sampling technique, so that a sample of 7 pharmaceutical companies is obtained. Data collection is carried out using documentation techniques obtained from the official website www.idx.co.id .The data analysis2 technique2 used2 is multiple2 linear1 regression1 analysis. The results1 of1 this study indicate that leverage, company size and liquidity simultaneously affect profitability while partially leverage influences profitability as well as company size and liquidity affect the profitability of pharmaceutical companies.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Fitriana, Ita Dwi; Wijayanti, Anita; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability. This research uses secondary data in conducting analysis. The dependent variables are profitability and independent variables, cash turnover, receivable turnover and inventory turnover. The population of this research is companies listed on the IDX in 2013-2019.The sample used in this study is 35 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) cash turnover does not have a significant effect on profitability, 2)receivable turnover does not have a significant effect on profitabilit, 3)inventory turnover has a significant effect on profitability.
Profitabilitas Bank di Indonesia: Dampak Faktor Internal, Spesifikasi Industri, dan Faktor Makroekonomi Widyastuti, Kurnia Putri; Samrotun, Yuli Chomsatu; Dewi, Riana Rachmawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1372

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi profitabilitas perbankan Indonesia pada 2022–2024 serta penurunan suku bunga acuan BI pada 2025 yang menunjukkan adanya tekanan profitabilitas dan ketidakpastian kinerja bank. Kondisi tersebut menimbulkan pertanyaan mengenai faktor internal, industri, dan makroekonomi yang memengaruhi profitabilitas. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Faktor Internal (Pengalaman CEO, Ukuran Bank, Kecukupan Modal), Spesifikasi Industri (Konsentrasi Pasar), dan Faktor Makroekonomi (Inflasi) terhadap Profitabilitas. Populasi dalam penelitian ini adalah bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Pemilihan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa Ukuran Bank, Kecukupan Modal, dan Konsentrasi Pasar berpengaruh terhadap profitabilitas bank. Sementara itu, Pengalaman CEO dan Inflasi tidak berpengaruh terhadap profitabilitas bank.
The Determinants of Tax Avoidance in Indonesian Banking Companies Puspita, Priska Ane; Nurlaela, Siti; Dewi, Riana Rachmawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.2387

Abstract

This study intends to investigate the incentives of banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 involved in tax avoidance. The possible predictive factors examined in this study include firm size, leverage, independent commissioners, and profitability. This study relies on a quantitative approach using secondary data obtained from the company’s financial statements, which are available on the website of IDX or the company’s website. The sample was chosen using a purposive sampling technique, resulting in 30 companies (89 observations). Data analysis was conducted using multiple linear regression with the assistance of SPSS. Based on the hypothesis testing result, this study unveils that firm size and independent commissioners have a negative effect on tax avoidance, while profitability has a positive effect on tax avoidance. Meanwhile, leverage does not affect tax avoidance in Indonesian banking companies. The result of this study implies that larger companies or higher independent commissioners tend to comply more with tax regulations, thus avoiding tax avoidance practices. On the other hand, more profitable companies tend to engage in tax avoidance practices to minimize their tax payment
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN KESEHATAN YANG TERDAFTAR DI BEI Fawwaz, Calvin; Dewi, Riana Rachmawati; Rois, Dimas Ilham Nur
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/seb77m82

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Determinan Agresivitas Pajak pada perusahaan kesehatan melalui variabel Leverage, Profitabilitas, Ukuran Perusahaan, Intensitas Persediaan. Populasi penelitian ini adalah seluruh bisnis produk layanan kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2020 hingga 2023. Pengambilan sampel dilakukan secara purposif, menghasilkan 60 sampel data dari perusahaan layanan kesehatan. Metode analisis data yang digunakan adalah regresi data panel. Temuan penelitian menunjukkan bahwa di organisasi layanan kesehatan, agresivitas pajak berpengaruh positif dengan ukuran perusahaan dan berpengaruh negatif dengan profitabilitas. Namun, agresivitas pajak tidak dipengaruhi oleh karakteristik intensitas persediaan dan leverage.  
Determinan Kinerja Keuangan Ditinjau Dari Struktur Modal dan Ukuran Perusahaan Sektor Properti dan Real Estate Silmi, Azzahra Mutiara; Suhendro, Suhendro; Dewi, Riana Rachmawati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28355

Abstract

Tujuan Penelitian: Penelitian ini menganalisis pengaruh debt to equity ratio (DER), debt to assets ratio (DAR), dan ukuran perusahaan terhadap return on assets (ROA) pada subsektor properti dan real estate, dengan latar belakang adanya inkonsistensi hasil penelitian sebelumnya terkait struktur modal dan kinerja keuangan pada industri padat modal.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan sampel 24 perusahaan subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020–2024, dipilih melalui purposive sampling. Data sekunder berupa laporan keuangan dianalisis menggunakan regresi linier berganda dengan SPSS 25.Originalitas/Novelty: Kebaruan penelitian terletak pada pengujian simultan DER, DAR, dan ukuran perusahaan terhadap ROA secara spesifik pada subsektor properti dan real estate, dengan menekankan keterkaitan struktur modal dan skala perusahaan dalam industri padat pembiayaan.Hasil Penelitian: DER, DAR, dan ukuran perusahaan secara simultan berpengaruh terhadap ROA, menunjukkan bahwa struktur pendanaan dan skala perusahaan memengaruhi efektivitas penggunaan aset dalam menghasilkan laba.Implikasi: Hasil penelitian bermanfaat bagi investor dalam menilai kinerja dan risiko, bagi manajemen dalam menentukan struktur modal optimal, serta bagi kreditor dalam mengevaluasi kelayakan pembiayaan. Research Objectives: This study analyzes the effect of DER, DAR, and company size on ROA in the property and real estate subsector, motivated by inconsistent prior findings on capital structure and financial performance in capital-intensive industries.Research Methods: A quantitative approach was used with 24 IDX-listed companies (2020–2024) selected via purposive sampling. Secondary data from financial statements were analyzed using multiple linear regression with SPSS 25.Originality/Novelty: The novelty lies in simultaneously examining DER, DAR, and firm size on ROA within the property and real estate subsector, emphasizing the linkage between capital structure and firm scale.Research Results: DER, DAR, and firm size simultaneously affect ROA, indicating that financing decisions and firm scale influence asset efficiency in generating profits.Implications: The findings provide insights for investors, management, and creditors in evaluating performance, optimizing capital structure, and assessing financing feasibility
Co-Authors Anita Wijayanti Bagaskara, Ramsa Satria Dewi, Tria Rosana Dughita, Putri Awaliya Fajri, Rosa Nikmatul Fawwaz, Calvin Feby, Feby Kurniawan Fitriana, Ita Dwi Hasanah, Aini Nur Hasanah, Fauziah 'Umdatul Kartika Hendra Titisari KINESTI, NIKEN Najmah, Husnia Pitawati, Dian Purwanti, Reni Puspita, Priska Ane Rachmawati, Srie Juli Rekno, Heny Purbo Ristiani, Aulia Vivi Rois, Dimas Ilham Nur Sari, Aprilia Dwi Kumala Sari, Ristiana Inda Sartika, Aprilia Helmi Silmi, Azzahra Mutiara Siska Ariani, Siska Siti Nurlaela Suhendro Suhendro Widyastuti, Kurnia Putri Wijayanti, Yunisa Meiliana Yuli Chomsatu Samrotun