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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MALLOMO: Journal of Community Service Al-Kawakib Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Jurnal Pemberdayaan Ekonomi Jurnal Fairness SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri Jurnal Wicara Desa Journal of Cultural Narratives in Digital Society
Indriani, Rini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Heryawati, Elma; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.698 KB) | DOI: 10.33369/fairness.v8i3.15209

Abstract

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.
Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Andina, Ariane Satri; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.463 KB) | DOI: 10.33369/fairness.v3i2.15280

Abstract

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.
Innovations in Islamic Religious Education Assessment In The Society 5.0 Era at MAN 3 Padang Panjang Yemmardotillah, M.; Rahmi, Elvi; Asrizallis, Asrizallis; Indriani, Rini
Jurnal Kawakib Vol 5 No 02 (2024): Studi Keislaman
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/kwkib.v5i02.225

Abstract

This study examines the innovation of Islamic Religious Education (PAI) assessment in the Society 5.0 era, focusing on the integration of technology and Islamic values. The research aims to identify forms of PAI assessment innovation, analyze implementation challenges, and formulate optimization strategies. Using a qualitative approach with a case study design, the research was conducted in selected schools/madrasahs, involving PAI teachers, students, and Islamic education experts as research subjects. Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed using thematic analysis techniques. The results show that PAI assessment innovation has evolved from the use of simple digital platforms to the implementation of Artificial Intelligence (AI) and virtual reality technology. The integration of Islamic values in technology-based assessments is realized through the application of digital integrity principles, development of assessments promoting noble character, and incorporation of the tazkiyatun nafs concept in digital self-assessment. The main challenges in implementation include infrastructure limitations, teacher and student readiness, and concerns about over-reliance on technology. Strategies developed to overcome these challenges include digital competency enhancement programs for PAI teachers, collaboration with technology experts, and a phased approach to innovation implementation. Stakeholder perceptions of PAI assessment innovation tend to vary, with students showing enthusiasm, while teachers and parents have more cautious views.
Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal Rahmadini, Dita; Indriani, Rini; Febriana, Nucke
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2069

Abstract

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.
Firm Life Cycle and Cash Policy Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robiansyah, Anton
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1738

Abstract

This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat terhadap Pengelolaan Dana Desa: Studi Kasus pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu Fitri , Alya; Indriani, Rini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1038

Abstract

This study was conducted to determine whether accountability, transparency and community participation have an influence on Village Fund Management in the Village Government of Nasal District 2023. The analysis tool in this research uses the help of the SmartPLS software program version 4.0 which consists of evaluating the outer model and inner model. This research is included in descriptive research and is clauseal. The population in this study is the Village Government of Nasal District. Sampling in this study used Nonprobability sampling technique with saturated sampling method so that 85 respondents were obtained from all village officials at the Nasal District Village Government. The results show that accountability has a significant effect in a positive direction on village fund management in the Village Government of Nasal District, Kaur Regency in 2023. Transparency has a significant effect in a positive direction on the management of village funds in the Village Government of Nasal District, Kaur Regency in 2023. Community participation has a significant effect in a positive direction on the management of village funds in the Village Government of Nasal District, Kaur Regency in 2023.
Pedampingan olimpiade penelitian siswa Indonesia (OPSI) model genre -based learning dalam meningkatkan kemampuan menulis karya ilmiah siswa di Kota Bengkulu Arono, Arono; Indriani, Rini; Nadrah, Nadrah
Jurnal Anugerah Vol 7 No 2 (2025): Jurnal Anugerah: Jurnal Pengabdian kepada Masyarakat Bidang Keguruan dan Ilmu Pen
Publisher : Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/t1vd8p15

Abstract

Rendahnya kemampuan menulis karya tulis ilmiah di kalangan siswa Kota Bengkulu yang mengikuti Olimpiade Penelitian Siswa Indonesia (OPSI) dan sebagian besar siswa kesulitan merumuskan latar belakang penelitian, menyusun rumusan masalah, menentukan metodologi, serta menggunakan bahasa akademik yang tepat. Kondisi ini menegaskan kebutuhan mendesak akan program pendampingan yang mampu membimbing siswa menulis penelitian secara sistematis, terstruktur, dan sesuai dengan kaidah akademik.Tujuan dari pengabdian ini adalah untuk meningkatkan kemampuan menulis ilmiah siswa melalui pendekatan Genre Based Learning (GBL). Metode pengabdian menggunakan metode pendampingan model Genre Based Learning yang menekankan pada pembelajaran berbasis teks. Tahapan pengabdian kegiatan meliputi perencanaan, pelaksanaan, evaluasi, dan pelaporan. Adapun teknik analisis data menggunakan teknik analisis, identifikasi, interpretasi, dan menarik Kesimpulan. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam kemampuan menulis ilmiah siswa, struktur penulisan, dan penggunaan bahasa akademik. Siswa juga menunjukkan partisipasi lebih aktif, keberanian berdiskusi, dan kemauan mengkritisi data penelitian. Pemanfaatan teks mentor terbukti efektif membantu siswa memahami pola penulisan ilmiah, sedangkan kegiatan joint construction memberi kesempatan untuk memperoleh bimbingan langsung. Kendala teknis seperti keterbatasan jaringan internet pada sesi daring dapat diatasi melalui pertemuan tatap muka. Implementasi program ini siswa lebih siap menghadapi OPSI dengan laporan penelitian yang memenuhi standar akademik, sekaligus menumbuhkan motivasi dan rasa percaya diri.
Bridging Traditions in Politeness and Identity: From Cross-Cultural Studies to Online Discourse and Computational Approaches Indriani, Rini
Journal of Cultural Narratives in Digital Society Vol. 1 No. 2 (2025): Cultural Narratives in Digital Society (In Press)
Publisher : UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jcnds.v1i2.46051

Abstract

This article is a literature review that connects three hot topics in politeness research: cross-cultural pragmatics, online discourse, and computational approaches. The core article draws on Nurjaleka et al. (2021), who discussed how Japanese and Javanese speakers perceive politeness differently. They found that Japanese speakers emphasize honorifics and Javanese speakers emphasize indirectness. However, this study was based on survey data rather than discourse analysis. Kavanagh (2016), on the other hand, demonstrated how bloggers in American and Japanese communities use emoticons to convey kindness and establish supportive identities in online interactions. However, the findings were limited to a small sample and specific to one platform. In contrast, a computer study by Danescu-Niculescu-Mizil et al. (2013) actually broadened the field of politeness research by automatically identifying signals in millions of communications, including modal verbs, greetings, and expressions of thanks. Recent studies have shown how machine learning can enhance politeness classification while also revealing cultural subtleties (e.g., Priya, Firdaus, & Ekbal, 2024; Aljanaideh et al., 2025). When paired with existing studies, it shows distinct gaps and complementary strengths. In short, online research emphasizes multimodal identity construction, computational work enables scalability, and cross-cultural studies provide a cultural foundation. Future research is expected to fully encompass all these perspectives. Keywords: literature review, politeness, identity, online discourse, cross-cultural pragmatics, computational linguistics
INOVASI PERTANIAN BERKELANJUTAN MELALUI SOSIALISASI BUDIDAYA ANGGUR DAN PRODUKSI ECO ENZYME BERBASIS LIMBAH RUMAH TANGGA DI DESA BELANTING Khairuddin, Khairuddin; Nurcewy, Sania; Aslamiah, Saibatul; Febrianti, Rini; Putri, Lisa Karena; Yulida, Khoiro; Arrizkie, Mahrizan; Saputra, M. Rizal Eka; Indriani, Rini; Sani, Ardi Alam; Muzaki, Syafira Putri; Anugerah, Rafi
Jurnal Wicara Vol 3 No 6 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/z3y83a42

Abstract

Kuliah Kerja Nyata Pemberdayaan Masyarakat Desa (KKN-PMD) of the University of Mataram in Belanting Village in 2025 was carried out to address the challenges of limited knowledge regarding grape cultivation and the utilization of household waste as eco-friendly fertilizer. The aim of this program was to improve farmers’ skills in grape cultivation and introduce the technology of producing liquid organic fertilizer based on eco enzyme. The methods included problem identification through observation and interviews, program design, and participatory implementation through socialization, counseling, and field practice. The results indicated an increase in farmers’ knowledge of grape cultivation techniques, including seed selection, land preparation, maintenance, and harvesting. Participants were also motivated to cultivate grapes as an alternative commodity with economic potential for the village. In the eco enzyme activity, the community gained new insights into processing household organic waste into liquid fertilizer, which is more cost-effective and environmentally friendly. High enthusiasm was reflected in active participation in practical demonstrations and discussions on fertilizer application in agriculture. Thus, this program has contributed to promoting sustainable agriculture and strengthening community awareness of natural resource management.
The Role of ESG in Moderating Corporate Tax Avoidance and Firm Value Kriswanti, Mantini; Indriani, Rini
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4440

Abstract

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.
Co-Authors Ade Adriadi agus rahmat Ahmad Darlis Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Anugerah, Rafi Aprila, Nila Arono Arono Arrizkie, Mahrizan Asan, Asan Asisah, Nur Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Febriana, Nucke Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Hakiki, Nurul Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Khairuddin - Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Muzaki, Syafira Putri Nadrah, Nadrah Nisrina Rihhadatul Aisy Nur Intan, Nur Nurcewy, Sania NURUL HIDAYAH Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Putra, Danang Adi Putra, Zhidan Z. Putri, Lisa Karena Putri, Nucke Febriana Rahmadini, Dita RAHMI, ELVI Refnini, Refnini RINI FEBRIANTI Rizka Elan Fadilah, Rizka Elan Robiansyah, Anton Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Saguni, Dewi Sulfa Saibatul Aslamiah, Saibatul Sani, Ardi Alam Sapril Sapril, Sapril Saputra, M. Rizal Eka Setiorini, Hesti Shagita, Alya Fitri shalsabila, Nabila Sherly, Elvis Nopriyanti Sitorus, Nadine Nathasya Suranta, Eddy Vani, Nur Wulandari, Rahmah Yulida, Khoiro Zaman, Adista Anbarani Putri Zara, Zebby