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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 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) Contemporary Journal on Business and Accounting Jurnal Abdimas Multidisiplin International Research Journal of Business Studies Indonesian Journal of Community Engagement
Gamayuni, Rindu Rika
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences Other

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The Effect of Effectiveness Ratio, Efficiency Ratio, and Fiscal Independence on Financial Distress of Local Governments in Regencies and Cities in Indonesia for the 2022-2023 Period Athaya, Atha; Gamayuni, Rindu Rika
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.95

Abstract

Purpose – This study aims to examine the effect of effectiveness ratio, efficiency ratio, and fiscal independence on financial distress in local governments of regencies and cities in Indonesia for the 2022-2023 period. Design/methodology/approach – This research uses a quantitative method with secondary data obtained from the audited Local Government Financial Reports (LKPD) and the Fiscal Capacity Index issued by the Ministry of Finance. The analysis was conducted using binary logistic regression. Findings – The results show that the effectiveness ratio has a negative and significant effect on financial distress, while the efficiency ratio has a positive and significant effect. Fiscal independence has a negative and significant effect, indicating that higher autonomy reduces the risk of fiscal distress. Originality – This study provides empirical evidence on how local government financial performance affects fiscal distress by integrating effectiveness, efficiency, and fiscal independence ratios in one model. Keywords: Effectiveness Ratio, Efficiency Ratio, Fiscal Independence, Financial Distress, Local Government. Paper type Research Result
Pelatihan Penyusunan Harga Pokok Produk dan Laporan Laba Rugi UMKM di Lampung Gamayuni, Rindu Rika; Octary, Ayu Dwiny; Nurdiono, Nurdiono
Jurnal Abdimas Multidisiplin Vol. 3 No. 1 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v3i1.2677

Abstract

Purpose: Many MSMEs are unable to properly prepare and analyze product cost prices and profit and loss reports. The aim of this PKM is to increase knowledge and understanding in determining efficient product cost prices and preparing profit and loss reports for micro, small, and medium-sized enterprises (MSMEs). Methodology/Approach: The methodology consisted of several stages: 1. initial stage (situation analysis and socialization of community services), 2. implementation stage (training in calculating the cost of production and preparing profit and loss reports); 3. Evaluation stage (pretest, posttest, monitoring, and evaluation of results). The training participants were MSMEs in Lampung Province, with production businesses including honey, chips, coffee, herbal drinks, frozen food, handicrafts, soap, spices, kitchen necessities, and pastries. Results: As a result of the PKM, MSME participants can prepare product costs and profit and loss reports for their respective businesses, which can be used to analyze costs to be efficient and generate maximum income. Limitations: MSME actors lack knowledge in classifying and analyzing production costs and determining the correct cost of production. Contribution: After this training, the MSME participants had a strategy to manage their business well and increase income and streamline production or operational costs incurred.
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.
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.
PENGARUH BIAYA AUDIT, TEKNOLOGI INFORMASI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT SELAMA COVID-19 Indra, Indra; Gamayuni, Rindu Rika; Syaipudin, Usep
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.527

Abstract

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.
PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN gamayuni, rindu rika; Dewi, Fajar Gustiawaty; dharma, fitra
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
PELATIHAN BUDIDAYA CACING SUTERA UNTUK PENINGKATAN EKONOMI MASYARAKAT DESA FAJAR BARU, LAMPUNG SELATAN Gamayuni, Rindu Rika
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 5 No. 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v5i2.299

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Tani Fajar III yang berada di Dusun III A, Desa Fajar Baru, Kecamatan Jati Agung, Kabupaten Lampung Selatan. Warga kelompok tani ini mayoritas memiliki pekerjaan sebagai petani penggarap padi di sawah. Usaha budidaya cacing sutera ini memiliki banyak keuntungan antaralain bisa menjadi penghasilan tambahan bagi warga yang sangat menguntungkan karena tingkat kebutuhan cacing sutera yang tinggi sebagai pakan untuk pembenihan ikan. Cacing sutera juga bisa untuk pakan ternak lainnya seperti ayam dan bebek, atau bahan pembuat kosmetik. Usaha sampingan ini sangat tepat bagi petani karena keuntungan yang cukup tinggi dengan modal operasional yang kecil. Namun petani saat ini belum memiliki pengetahuan dan keterampilan yang cukup untuk budidaya cacing sutera. Target yang ingin dicapai adalah peningkatan pengetahuan dan keterampilan petani dalam budidaya cacing sutera, dapat memperoleh keuntungan maksimal dengan harga jual yang tepat, serta dapat memasarkannya dengan maksimal. Diharapkan dusun ini menjadi pusat budidaya dan penghasil cacing sutera yang bisa memenuhi kebutuhan di Lampung dan daerah lainnya di Indonesia. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pengetahuan dan pelatihan bagaimana cara budidaya cacing sutera yang tepat dan menguntungkan, cara menentukan harga jual, menghitung modal dan keuntungan, serta bagaimana pemasarannya. Disamping itu juga dilakukan praktek langsung dan pendampingan budidaya cacing sutera mulai dari tahap pembuatan media ternak, pembibitan cacing sutera, dan dievaluasi sampai dengan proses panen cacing sutera sehingga siap dipasarkan. Budidaya cacing sutera ini diharapkan dapat sebagai tambahan penghasilan warga, dan diharapkan banyak warga yang tertarik melakukan usaha ini sehingga dapat meningkatkan perekonomian desa. Kata Kunci: budidaya cacing sutera, pakan bibit ikan, harga jual, pemasaran
Co-Authors Agusta, Elia Arif Darmawan Athaya, Atha Dewi, Fajar Gustiawaty Dewi, Hilda Ratna Dharma, Fitra Einde Evana, Einde Ernie Hendrawaty Gustiawaty Dewi, Fajar Indra Indra Indrianti, Salma Komalasari, Agrianti Malinda, Okta Miharsi, Diah Mufidah, Anisatul Mutiah, Adilah Sabrina Nairobi, N. Nurdiono Nurdiono Octary, Ayu Dwiny Oktavia, Reni Restu, Arnold Retno Yuni Nur Susilowati, Retno Yuni Nur Sembiring, Sari Indah Oktanti Syaipudin, Usep Trisnani, Anggun Utama, Fikri Rizki Wulan, Diajeng Fitri Yuliansyah Yuliansyah