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All Journal Jurnal Sinar Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL International Journal of Health, Economics, and Social Sciences (IJHESS) Sinergi International Journal of Accounting and Taxation Proceeding of International Conference on Social Science and Humanity
Anggraeni, Rasmi Nur
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Religion Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Konsep fraud triangle Terhadap Perilaku Kecurangan Akademik (Survey Pada Mahasiswa Fakultas Ekonomi Jurusan Manajemen Universitas Muhammadiyah Palu) Anggraeni, Rasmi Nur; Wahba, Wahba
Jurnal Sinar Manajemen Vol 7, No 1 (2020): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v7i1.1095

Abstract

Penelitian ini bertujuan untuk mengetahui dan  menganalisis pengaruh Konsep Fraud Triangle (tekanan, peluang, dan rasionalisasi) berpengaruh signifikan secara simultan dan parsial terhadap Perilaku Kecurangan Akademik Mahasiswa Jurusan Manajemen Fakultas Ekonomi Universitas Muhammadiyah Palu. Jenis penelitian ini, adalah penelian survey. Teknik pengambilan sampel menggunakan metode purposive dan convenience sampling, maka didapatkan besar sampel peneltian ini sebesar 199. Analisis data yang digunakan, adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Konsep Fraud Triangle (tekanan, peluang, dan rasionalisasi) secara simultan berpengaruh signifikan terhadap perilaku kecurangan akademik mahasiswa sedangkan secara parsial variable tekanan tidak berpengaruh signifikan terhadap perilaku kecurangan akademik. 
Penerapan Biaya Lingkungan Pada Green Hospital Haryani, Sri; Anggraeni, Rasmi Nur; Febrianti, Dasa
Jurnal Sinar Manajemen Vol 7, No 2 (2020): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v7i2.1233

Abstract

Penerapan biaya lingkungan merupakan mekanisme bagi rumah sakit guna mengintegrasikan perhatian terhadap lingkungan dan sosial ke dalam operasinya dan interaksinya dengan stakeholders, yang melebihi tanggung jawab organisasi di bidang lingkungan maupun jika terjadi tuntutan hukum akibat dampak lingkungan. Penerapan biaya lingkungan dalam aktivitas rumah sakit merupakan langkah awal untuk mewujudkan standar rumah sakit hijau yang mencakup “konsep berkelanjutan” dalam pelayanan kesehatan. Penelitian ini merupakan penelitian deskriptif dengan metode studi literatur. Tujuan yang ingin dicapai dalam penelitian ini adalah bagaimana model penerapan biaya lingkungan pada green hospital.
Implementasi Good University Governance di Universitas Muhammadiyah Palu Anggraeni, Rasmi Nur
Jurnal Sinar Manajemen Vol 6, No 2 (2019): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v6i2.891

Abstract

Era globalisasi saat ini, pendidikan tinggi di Indonesia, diamanahkan oleh pemerintah untuk terus berbenah diri demi kemajuan bangsa dan Negara. penelitian ini bertujuan untuk Implementasi Good University Governance di Universitas Muhammadiyah Palu. Pada penelitian ini digunakan pendekatan kualitatif dengan mendeskripsikan Penerapan Good University Governance. untuk sarana dan prasarana perkuliahan sudah cukup baik. Untuk perpustakaan harus ditingkatkan baik dilihat dari ketersediaan buku, ruang baca, dan yang utama adalah petugas yang melayani harus cepat dan tanggap dalam melayani mahasiswa. Untuk bidang keuangan, transparansi keuangan sudah dilakukan dengan baik. Ini terbukti dengan tidak adanya keluhan mahasiswa tentang administrasi pembayaran SPP. Untuk bidang kemahasiswaan, prestasi mahasiswa Universitas Muhammadiyah Palu.
Pengaruh Modal Sendiri Dan Modal Pinjaman Terhadap Rentabilitas Ekonomi Pada Koperasi Simpan Pinjam Karya Bersama Palu Burhanuddin, Burhanuddin; Rajindra, Rajindra; Anggraeni, Rasmi Nur; Damara, Ema Dian
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.292

Abstract

Setelah melakukan analisis terhadap hasil penelitian serta pengujian hipotesis, maka kesimpulan dalam penelitian ini menunjukkan bahwa modal sendiri dan modal pinjaman secara bersama-sama atau simultan dan signifikan berpengaruh positif dan signifikan terhadap  rentabilitas ekonomi pada Koperasi Simpan Pinjam Karya Bersama Palu. Hal ini terbukti dari hasil uji  Fhitung sebesar = 19,737 lebih besar dari Ftabel sebesar  = 3,103 dengan tingkat signifikansi sebesar 0,000 < 0,05. Modal sendiri berpengaruh positif dan signifikan terhadap rentabilitas ekonomi pada Koperasi Simpan Pinjam Karya Bersama Palu. Hal ini terbukti dari hasil uji thitung sebesar = 3,237 lebih besar dari uji ttabel sebesar = 1,987 dengan tingkat signifikansi sebesar 0,002 < 0,05. Modal Pinjaman berpengaruh positif dan signifikan terhadap rentabilitas ekonomi pada Koperasi Simpan Pinjam Karya Bersama Palu. Hal ini terbukti dari hasil uji thitung sebesar = 2,862 lebih besar dari uji ttabel sebesar = 1,987 dengan tingkat signifikansi sebesar 0,005 < 0,05. 
Kinerja Keuangan (UMKM) Melalui Kebijakan Pendanaan dan Modal Kerja di Kabupaten Donggala Rajindra, Rajindra; Mattulada, Andi; Guasmin, Guasmin; Anggraeni, Rasmi Nur; Haryani, Sri
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.297

Abstract

Kebijakan yang dikeluarkan pemerintah selama era reformasi mengindikasikan adanya keberpihakan untuk mempercepat proses pemberdayaan Usaha Mikro, Kecil dan Menengah (UMKM).  Pemerintah Kabupaten Donggala belum optimal dalam memperhatikan potensi UMKM untuk dikembangkan bukan saja pada pemberian bantuan modal tetapi juga pada aspek Kebijakan Pendanaan dan Kemampuan Modal Kerja, sehingga UMKM belum dapat menunjukkan kinerjanya terutama pada aspek Keuangan. Penelitian ini menggunakan pendekatan kuantitatif, dilakukan di Kabupaten Donggala dengan jumlah sampel 326 dari 1752 populasi. Ada pengaruh kebijakan pendanaan dan modal kerja terhadap kinerja keuangan UMKM di Kabupaten Donggala 
Costly Fees, Men's Participation in Family Planning Declines Rajindra, Rajindra; Anggraeni, Rasmi Nur
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol 1, No 1 (2019): October
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/ijhess.v1i1.893

Abstract

The Indonesian government, to realize health development through family health improvement priorities, has issued work programs to support the implementation of the matter. One of the government programs implemented at this time is the family planning program. Virile participation in both planning and living in the maintenance of motherhood and child health, including the prevention of motherly mortality, is a still base. Based on this, it is important to know the cause of base masculine participation in planning families. This study aims to analyze the determining factor of participation of men in family planning. This research is a policy study, meaning that research is aimed at obtaining information as a basis for decision-making concerning men's interest factors for enlivening and the planning family. This research was conducted in Donggala County. The population in this study is a man of childbearing age (PUS) located in all regions of Donggala Regency. The analysis used in this study is a frequency tabulation analysis. The study concluded that if you want to use a vasectomy, contraceptive tools should not be decided with a partner, but most of the respondents must be decided with a partner because the contraceptive vasectomy is a family. An effective plan for the childbearing age to prevent pregnancy with a single action, so that there must be a husband's agreement to do already not want any further descendants.
The Effect of Green Accounting on Company Performance with Good Coorporate Governance as a Moderating Variable Anggraeni, Rasmi Nur; Mande, Henni; Suryanto, Nur Rizkianti; Raheni, Cahyaning
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5993

Abstract

Researchers have a number of beliefs and experiments that must be proven, namely that the Green Accounting variable can have a positive relationship and a significant influence on company performance, which consists of environmental performance and company performance, because the better the expenditure to maintain and preserve the environment, the company will be far from conflicts caused by pollution. environment, fines due to environmental pollution, and even natural disasters. However, these expenses will not be very significant if there is no good corporate governance. Based on this, this research aims to analyze the influence of the Green Accounting variable on Company Performance with Good Corporate Governance as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research was collected using a questionnaire method from 150 employees in the B3 waste supervisory and management department and 150 employees in the finance department. This data can also be called primary data. The data collected from the questionnaire method was analyzed using the smart PLS 4.0 analysis tool.
Enhancing Financial Transparency and Corporate Governance in Financial Reporting: An Impact Analysis of IFRS Adoption Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.475

Abstract

This study evaluates the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality, focusing on transparency, earnings management, capital market access, and industry-specific effects. Using a systematic literature review across multiple jurisdictions, the findings indicate that IFRS generally enhances financial transparency and facilitates cross-border investment. However, its effectiveness depends heavily on strong regulatory enforcement and corporate governance. While several studies report reduced earnings management due to stricter standards, opportunistic practices may still persist, particularly in regions with weaker oversight. IFRS adoption also tends to improve access to capital markets, but challenges remain, including high implementation costs, regulatory inconsistencies, and limited resources, especially in developing economies. The study acknowledges limitations such as potential publication bias and varying regional contexts that may influence IFRS outcomes. To maximize the benefits of IFRS, the study recommends strengthening legal frameworks, investing in training for accounting professionals, and fostering collaboration between international standard setters and local regulators. These measures aim to enhance compliance, reduce complexity, and improve overall financial reporting quality globally.
Evaluating the Impact of Digital Services Tax on Compliance and Economic Equity Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i1.486

Abstract

The rapid digitalization of economies worldwide has posed significant challenges to traditional tax systems, necessitating the development of digital taxation policies such as the Digital Services Tax (DST) and electronic levy (E-levy). This study systematically reviews the effectiveness and limitations of digital tax frameworks, analyzing their impact on tax compliance, economic equity, and revenue generation. Using Scopus, Google Scholar, and PubMed, relevant literature was assessed based on empirical findings, regulatory analysis, and socio-economic implications. The findings indicate that while digital tax policies have contributed to increased government revenues, their implementation varies widely across regions. Countries with clear and structured regulatory approaches have achieved higher compliance rates, whereas developing economies often struggle with enforcement due to inadequate digital infrastructure and public resistance. Moreover, the review highlights concerns about fairness, particularly in taxing the informal sector and digital small enterprises, emphasizing the need for improved tax literacy and transparent policy frameworks. This study concludes that digital taxation must balance revenue generation with social equity to ensure long-term sustainability. Future research should explore technological solutions such as blockchain and AI to enhance efficiency and compliance. Policymakers must design adaptable tax strategies that accommodate evolving digital markets while ensuring economic inclusivity and fairness.
Taxation and the Digital Economy: Opportunities and Challenges for Sustainable Economic Growth Anggraeni, Rasmi Nur
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.485

Abstract

Taxation policies, digital economy expansion, and sustainability initiatives are key determinants of global economic growth. This study investigates their combined impact through a qualitative case study in Indonesia. The research employs in-depth interviews with academics, economists, policymakers, and business leaders to explore how these factors shape economic development. Findings reveal that taxation policies significantly influence investment and consumption, with excessive tax burdens potentially stifling economic growth. The rise of the digital economy has reshaped labor markets, leading to both employment displacement and new job opportunities requiring digital competencies. Sustainability policies, while essential for long-term economic stability, necessitate inclusive strategies to avoid disproportionately affecting vulnerable populations. The study contributes to the existing body of knowledge by highlighting the interconnectedness of fiscal, digital, and sustainability policies in driving economic growth. It emphasizes the need for policymakers to design balanced tax structures, invest in digital skills development, and implement sustainability policies that promote equitable economic progress. Future research should assess long-term trends in taxation, digital transformation, and sustainability on macroeconomic stability and social equity.
Co-Authors Adekunle, Ahmed Oluwatobi Burhanuddin Burhanuddin Damara, Ema Dian Febrianti, Dasa Guasmin Habibu, Rahmiwati Mande, Henni Mattulada, Andi Nursiah Rajindra Safitri, Awalina Dea Sri Haryani Suryanto, Nur Rizkianti Suwedy Wahba, Wahba