Article Per Year (5 Year)
p-Index From 2020 - 2025
1.295
P-Index
This Author published in this journals
All Journal Jurnal ULTIMA Accounting Jurnal Ekonomi Pembangunan Journal of Community Service and Empowerment Economics and Digital Business Review International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Governance and Accountability Studies Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Research Journal of Business Studies Indonesian Journal of Community Engagement
Gamayuni, Rindu Rika
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
E-Planning and E-Budgeting Implementation: A Qualitative Study in Lampung Province Gamayuni, Rindu Rika; Agusta, Elia
International Journal of Economics, Business, and Entrepreneurship Vol 2 No 2 (2019): IJEBE July - December 2019
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.248 KB) | DOI: 10.23960/ijebe.v2i2.54

Abstract

This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringsewu, Pesawaran, and Lampung Selatan using Nvivo 12 as analysis tool. The findings show Lampung Province is ready to implement e-planning and e-budgeting, e-planning and e-budgeting in Lampung Province have been implemented for more than 10 years, improvement in education, human resources, and fund are necessary, then good corporate governance principles and society participation performs better during the implementation. This research is limited to six locations in Lampung Province only, the timeline of the observation does not significantly cover the whole process of e-planning and e-budgeting, and solely focus on e-planning and e-budgeting, does not observe the whole types of e-government just like e-procurement, e-audit, e-catalog, e-payment, e-controlling, and e-health.
ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW Miharsi, Diah; Gamayuni, Rindu Rika; Dharma, Fitra
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.954

Abstract

Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among these methods. The methodology employs a literature review approach using the SINTA and Scopus databases to gather information from scholarly publications in the last 10 years. The choice of these databases is based on the excellence of SINTA as a local Indonesian database and Scopus as a deep international data source. The research objectives include testing the influence of each method in detecting Fraudulent Financial Reporting and analyzing their comparative levels. The theoretical contribution involves enhancing knowledge for readers and researchers, providing references for further research. In practical terms, the research is expected to offer insights to readers, especially investors, for considering the most appropriate analytical method in identifying and preventing Fraudulent Financial Reporting in investment decision-making.
The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Adopting an enterprise resource planning system in village government Restu, Arnold; Gamayuni, Rindu Rika; Yuliansyah, Yuliansyah
Journal of Governance and Accountability Studies Vol. 4 No. 1 (2024): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i1.1906

Abstract

Purpose: The obligation of the Village Government to realize accountability and transparency of rural funds "forced" the village to use the ERP system. This study investigates the characteristics of technologies, individuals, and organizations that influence user decisions to adopt systems that will impact their performance. Research methodology: The technology acceptance model (TAM) was used to understand the factors that influence the adoption of the system and its impact on user performance. Data obtained from 72 users spread in Lampung Province. Results: The results showed that the compatibility of the system significantly influence the perceived usefulness. Facilitating conditions has a significant effect on perceived ease of use. Perceived usefulness and perceived ease of use has positive effect on symbolic adoption. Symbolic adoption significantly affects the user’s performance positively. Implementation: The implementation of this study involves a mixed-methods approach, including a survey and interviews with users and stakeholders, as well as a case study analysis of successful ERP implementations in village governments. Contribution: The contribution of this research is the identification of factors that contribute to successful ERP implementation in village governments, which can inform future adoption decisions and improve user performance.
Promoting Lampung’s coffee to the Small Medium Enterprises (SMEs) in Turkey Gamayuni, Rindu Rika; Nairobi, N.; Hendrawaty, Ernie; Komalasari, Agrianti; Darmawan, Arif
Journal of Community Service and Empowerment Vol. 5 No. 3 (2024): December
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i3.30150

Abstract

Coffee producers in Indonesia need help with product quality, capital, and marketing. This international Community Service activity aims to promote Lampung coffee to the Turkish coffee market and improve the quality of Lampung coffee production and marketing. The activities were carried out in Istanbul, Turkey, with participants consisting of lecturers and students of the Master of Accounting FEB University of Lampung and management/employees of Kahvegihbikahve, one of the SME's coffee producers in Istanbul, Turkey. The activity was carried out through three main stages: (1) Preparation: situation analysis, preparation of material, making brochures for Lampung coffee producers; (2) Implementation: providing material to participants discussion to strengthen understanding and application of the material. (3) Evaluation and Reporting: comprehensive evaluation of community service results so that the participants can get to know the characteristics and taste of coffee in two countries (Indonesia, especially Lampung coffee and Turkish coffee), can understand and learn strategies for increasing the quality and quantity of coffee products and their marketing. So, it can make a positive contribution to the Indonesian and Turkish economies by increasing exports of coffee products and expanding the introduction of Indonesian coffee culture and taste.
The Effect of Incentives and Non-Financial Performance on Managerial Performance Malinda, Okta; Dewi, Fajar Gustiawaty; Gamayuni, Rindu Rika
International Research Journal of Business Studies Vol. 12 No. 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.1.41-54

Abstract

The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study programs at the University, 1 study program at the Institute, 67 study programs at the Collages, 4 study programs at the Polytechnic and 24 study programs at the Academies. The data analysis method used is a quantitative method with the Structural Equation Model (SEM) model. The results of this study indicate that both of incentives and non-financial performance allowances have a significant positive effect on managerial performance. The implication of this research is that the incentive variable provides additional indicators not only limited to bonuses and rewards but also in the form of professional allowances & honor.
The Effect of Local Government Characteristics on Performance of Local Government Administration Utama, Fikri Rizki; Evana, Einde; Gamayuni, Rindu Rika
International Research Journal of Business Studies Vol. 12 No. 2 (2019): August-November 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.2.197-208

Abstract

This study aimed to obtain empirical evidence of the level of regional wealth, the level of dependence to the central government, capital expenditure contribution and legislature size on the performance of local government administration. This research used a purposive sampling method. The study sample consisted of 293 LKPD provinces, districts, municipalities in Indonesia in 2015 which have been audited by the Supreme Audit Board. The result of the research shown that the variables of legislative size had a positive and significant effect on the performance of local government administration while the level of regional wealth, dependency level to the central government and capital expenditure contribution had no significant effect on the performance of the local government.
Pengaruh Gaya Kepemimpinan, Remunerasi, dan Disiplin Kerja Terhadap Kinerja Pegawai (Studi pada Kepolisian Daerah Lampung) Mufidah, Anisatul; Gamayuni, Rindu Rika; Dharma, Fitra; Sembiring, Sari Indah Oktanti
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1279

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, remunerasi, dan disiplin kerja terhadap kinerja pegawai di Kepolisian Daerah Lampung. Populasi penelitian ini mencakup 27 Satuan Kerja di Polda Lampung dengan total sampel yang digunakan adalah 106 responden. Metode pengambilan sampel dilakukan dengan stratified random sampling. Hasil penelitian menunjukkan bahwa variabel gaya kepemimpinan berpengaruh positif terhadap kinerja pegawai yang artinya dengan diterapkan gaya kepemimpinan yang sesuai maka kinerja pegawai akan meningkat. Variabel remunerasi berpengaruh positif terhadap kinerja pegawai. Dengan pemberian remunerasi finansial dapat meningkatkan kinerja pegawai di Polda Lampung. Variabel disiplin kerja berpengaruh positif terhadap kinerja pegawai.
Pengaruh Faktor Politik Terhadap Discretionary Accruals Pada Pemerintah Daerah di Indonesia Dewi, Hilda Ratna; Gamayuni, Rindu Rika
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1777

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai praktik discretionary accruals pada pemerintah daerah di Indonesia serta pengaruh faktor politik terhadap praktik tersebut. Analisis dilakukan menggunakan model random effects (REM) dengan perangkat lunak Eviews 10, dan discretionary accruals diestimasi sebagai proksi manajemen laba melalui Modified Jones Model. Hasil penelitian menunjukkan bahwa kepala daerah petahana memiliki pengaruh positif yang signifikan terhadap discretionary accruals, sedangkan tahun Pilkada tidak memiliki pengaruh. Dengan demikian, discretionary accruals cenderung lebih tinggi pada daerah yang dipimpin oleh kepala daerah petahana, sementara tahun Pilkada tidak memengaruhi perubahan discretionary accruals.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Indrianti, Salma; Gamayuni, Rindu Rika; Susilowati, Retno Yuni Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract” The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
Co-Authors Agusta, Elia Arif Darmawan Dewi, Fajar Gustiawaty Dewi, Hilda Ratna Dharma, Fitra Einde Evana, Einde Ernie Hendrawaty Gustiawaty Dewi, Fajar Indrianti, Salma Komalasari, Agrianti Malinda, Okta Miharsi, Diah Mufidah, Anisatul Mutiah, Adilah Sabrina Nairobi, N. Oktavia, Reni Restu, Arnold Retno Yuni Nur Susilowati, Retno Yuni Nur Sembiring, Sari Indah Oktanti Trisnani, Anggun Utama, Fikri Rizki Wulan, Diajeng Fitri Yuliansyah Yuliansyah