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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan JEMABITEK JEPENDIMAS
Arvita, Rizki
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Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PEMBERDAYAAN GENERASI MUDA MELALUI PELATIHAN KEWIRAUSAHAAN DAN PENGEMBANGAN INOVASI BISNIS Asir, Muhammad; Rahayu, Betty Rahayu; Mahmudin, Tono; Irdawati, Irdawati; Arvita, Rizki
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22315

Abstract

Dalam era di mana perubahan teknologi berlangsung dengan cepat, pemberdayaan generasi muda melalui pelatihan kewirausahaan bukan hanya sekadar persiapan untuk memasuki dunia bisnis, tetapi juga sebagai langkah proaktif untuk menciptakan peluang baru. Tujuan dari Pengabdian kepada Masyarakat ini adalah untuk memperdayakan generasi muda melalui pelatihan kewirausahaan dan pengembangan inovasi bisnis. Metode yang digunakan dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuannya adalah untuk menganalisis perbandingan teori-teori yang ada dengan teori-teori sebelumnya pada literature hasil penelitian. Literature yang digunakan adalah literature dari hasil Pengabdian kepada Masyarakat atau review yang tersaji dalam artikel ilmiah berupatasi nasional dan internasional yang bersesuaian dengan topik yang akan dikaji. Berdasarkan hasil literature review pada hasil dan pembhasan pada artikel ini dapat disimpulkan bahwa dengan melakukan pemberdayaan generasi muda Melalui pelatihan ini kemampuan dan pengetahuan mereka akan kewirausahaan dapat bertambah dan menjadi pedoman bagi pengembangan diri kedepan.
Membangun Keterlibatan dan Pemberdayaan Masyarakat, Komunitas Lingkungan untuk Kemajuan Desa Hanifah, Hanifah; Perdana, Buyung Cahya; Arvita, Rizki; Hariono, Jefri
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 2 (2024): APRIL
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i2.25

Abstract

Building community engagement and empowerment, particularly in the context of environmental communities, plays a crucial role in achieving sustainable village development. This article outlines the concepts and strategies that can be used to strengthen community engagement and empowerment in the context of rural development. By using a participatory and needs-based approach, environmental communities can actively participate in planning, implementing, and evaluating various development programs and projects. Through cross-sector collaboration and the utilization of local resources, environmental communities can enhance their capacity and self-reliance in addressing environmental and social challenges. Thus, this article provides practical guidance for stakeholders to accelerate the village development process through inclusive and resilient sustainable development.
"Peran Audit Internal Berbasis Risiko Digital dalam Meningkatkan Efektivitas Pengendalian Internal di Perusahaan Start-Up" Arvita, Rizki
Jurnal Ekonomi Manajemen Akuntansi Bisnis dan Teknologi Informatika Vol. 1 No. 4 (2025): Maret 2025
Publisher : PT. Putra Jawa Mulya

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Abstract

Perkembangan teknologi digital yang pesat telah mengubah lanskap operasional perusahaan, terutama pada sektor start-up yang sangat bergantung pada sistem digital dan inovasi teknologi. Dalam konteks ini, audit internal berbasis risiko digital menjadi krusial untuk memastikan efektivitas pengendalian internal. Penelitian ini bertujuan untuk mengkaji peran audit internal yang mengintegrasikan pendekatan risiko digital dalam meningkatkan efektivitas pengendalian internal pada perusahaan start-up. Dengan pendekatan kualitatif melalui studi literatur dan wawancara mendalam, ditemukan bahwa audit internal berbasis risiko digital mampu mengidentifikasi potensi kerentanan sistem, meningkatkan kepatuhan terhadap regulasi, serta memperkuat kepercayaan pemangku kepentingan. Implementasi audit ini juga mendorong pengembangan budaya sadar risiko dan ketangguhan sistem di tengah dinamika bisnis digital. Hasil penelitian ini memberikan kontribusi penting bagi start-up dalam membangun sistem pengendalian internal yang adaptif dan berkelanjutan.
Pengaruh Biaya Operasional, Perputaran Persediaan, dan Debt to Equity Ratio terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Arvita, Rizki; Novita, Mega Darmi; Wibisono, Kasman; Syafitri, Hany Nur Kayla
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3765

Abstract

This study aims to determine the effect of operating costs, inventory turnover, and debt to equity ratio on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The independent variables in this study are operational costs, inventory turnover, and debt to equity ratio, while the independent variable is profitability. This study uses secondary data in the form of company financial reports. This study used a purposive sampling technique to obtain 8 samples from a total population of 11 companies. Multiple linear regression analysis was used for data analysis in this study. The results of the partial test that (1) operational costs have no significant effect on profitability with a tcount < ttable -0.086 <2.028 and a significance value of 0.932 > 0.05 (2) inventory turnover has a significant positive effect on profitability with a tcount < ttable 3.451 > 2.028 and a significance value of 0.001 <0.05 (3) the debt to equity ratio has a significant negative effect on profitability with a tcount < ttable 6.415 > 2.028 and a significance value of 0.00 <0.05. Meanwhile, the simultaneous test results of operational costs, inventory turnover, and debt to equity ratio have a significant effect on profitability with Fcount > Ftable 18.596 > 2.866 and a significance value of 0.00 <0.05.Keywords: Operational Costs, Inventory Turnover, Debt to Equity Ratio, and Profitability
THE INFLUENCE OF HUMAN RESOURCE ACCOUNTING ON FINANCIAL REPORTING TRANSPARENCY AND INVESTOR TRUST AT PT CITRA MEDIKA SIDOARJO Sadiqin, Amin; Arvita, Rizki; Yuli Susanti, Evi
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4405

Abstract

This study aims to analyze the influence of Human Resource Accounting on Transparency of Financial Reporting and Investor Trust at PT Citra Medika Sidoarjo, that places human resources as a strategic asset of the company, so it is expected to be able to improve the quality of financial information and strengthen investor trust. This study uses a quantitative method with an associative approach. The data used are primary data obtained through distributing questionnaires to respondents related to the management and understanding of the company's financial reporting. Data analysis techniques were carried out using IBM SPSS, including validity tests, reliability tests, classical assumption tests, linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) tests. The results of the study indicate that Human Resource Accounting has a positive and significant effect on Transparency of Financial Reporting, it’s also proven to have a positive and significant effect on Investor Trust. This study provides implications that the optimal implementation of Human Resource Accounting can increase the transparency of financial reporting and strengthen investor confidence, especially in health service companies such as PT Citra Medika Sidoarjo.
Co-Authors Amin Sadiqin Burhan Fitri Komariyah hanifah hanifah Hariono, Jefri Irdawati Irdawati Mahmudin, Tono Muhammad Asir novita, mega darmi Perdana, Buyung Cahya Rahayu, Betty Rahayu Syafitri, Hany Nur Kayla Teguh Purnomo, Teguh Wibisono, Kasman Yuli Susanti, Evi