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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Bisnis, Manajemen, dan Informatika Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Creative Research Journal Jurnal Samudra Ekonomi dan Bisnis Kajian Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Journal International of Lingua and Technology Journal of Accounting and Finance Management (JAFM) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi
Rima Rachmawati
Universitas Widyatama
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Other

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Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature Rachmawati, Rima; Abdul Halim, Radhi; Arifian, Andry; Cosa, Kenneth; Abu, Janine
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2499

Abstract

This study examines the evolution of Intellectual Capital (IC) literature from 1997 to 2023 using Scopus. It employs a systematic literature review, integrating bibliometrics to analyze 790 studies. Findings reveal a marked increase in IC publications since 2004, identifying five IC sub-dimensions: human, structural, organizational, process, and relational/social customer capital. The study emphasizes IC’s role in innovation and value creation. It concludes that IC is crucial in modern business, linking it to company performance and wealth creation. Future research should explore IC's specific aspects and impact on organizational digital transformation.
Pembuatan Sistem Akuntansi Digital Pendaftaran Siswa PAUD Al-Latief Rachmawati, Rima; Arifian, Andry; Sari, Diana; Wedi Rusmawan, R.
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.879

Abstract

Kajian ini bertujuan untuk mengembangkan Sistem Akuntansi Digital Pendaftaran Siswa di PAUD Al-Latief guna meningkatkan efisiensi dan kualitas layanan pendidikan di era digital. Dengan latar belakang peningkatan kebutuhan layanan pendidikan yang efisien dan efektif di tengah pertumbuhan populasi dan urbanisasi, sistem ini dirancang untuk mengatasi tantangan administratif dan finansial dalam pendaftaran siswa baru. Melalui metodologi pengembangan perangkat lunak yang meliputi tahapan perencanaan, analisis kebutuhan, desain, pengembangan, pengujian, implementasi, dan pemeliharaan, sistem ini berhasil diimplementasikan dengan fitur utama berupa alur pendaftaran online yang terintegrasi dengan sistem pembayaran. Hasilnya, sistem ini tidak hanya memudahkan proses pendaftaran dan administrasi bagi lembaga, tetapi juga memberikan kemudahan bagi orang tua siswa dalam melakukan pendaftaran dan pembayaran secara digital.
The Influence of Organizational Culture, Organizational Structure, and Information Technology Implementation on The Quality of Management Accounting Information Systems And Its Impact on Managerial Performance PT Kereta Api Indonesia (Persero) Hafiizh, Aulia; Rachmawati, Rima
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3769

Abstract

The research aims to analyze the influence of organizational culture, organizational structure, and information technology implementation on the quality of Management Accounting Information Systems (MAIS) and the impact of MAIS quality on managerial performance. The research adopts a quantitative method with data analysis techniques using Partial Least Square (PLS) through SmartPLS software. The study sample consists of 78 respondents at PT KAI (Persero), comprising 38 respondents from the 1st line, 9 respondents from the 2nd line, and 31 respondents from the 3rd line. The results reveal that organizational culture has a significant influence on MAIS quality. In contrast, organizational structure does not significantly affect MAIS quality. Information technology implementation is proven to significantly influence MAIS quality. Furthermore, MAIS quality has a significant impact on managerial performance at PT KAI (Persero).
Mekanisme Pencegahan Fraud dalam Peningkatan Kinerja Organisasi Gunawan, Mochamad Rizqi; Rachmawati, Rima
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.24

Abstract

This research was conducted as an effort to explore the determinants of company performance by considering the variables of the whistleblowing system, organizational commitment and fraud prevention. More specifically, researchers tested the direct influence of the whistleblowing system and organizational commitment on fraud prevention. Researchers also looked at the influence of fraud prevention on company performance. Then, researchers looked at the mediating role of fraud prevention. This research was conducted at health service providers in the city of Tasikmalaya, which includes hospitals and health centers, with a total sample of 70 institutions. This research data was distributed through a survey system, then processed using Structural Equation Modeling using Partial Least Square (SEM-PLS). The results of this research show that the whistleblowing system and organizational commitment have a positive effect on fraud prevention, while fraud prevention has a positive effect on company performance. Finally, researchers confirm the mediating role of fraud prevention in the influence of the whistleblowing system and organizational commitment on company performance.
Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan Novatiani, Ait; Rachmawati, Rima; Octavia, Evi; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9282

Abstract

The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.
Pengaruh Tren You Only Live Once (YOLO) dan Fear of Missing Out (FoMO) Terhadap Kesehatan Keuangan Generasi Muda Amna, Laila; Rachmawati, Rima
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2595

Abstract

Fenomena gaya hidup digital yang dipengaruhi oleh tren You Only Live Once (YOLO) dan Fear of Missing Out (FoMO) semakin berkembang di kalangan generasi muda pengguna media sosial, khususnya TikTok. Gaya hidup ini tidak hanya membentuk pola perilaku sosial, tetapi juga berpotensi memengaruhi cara generasi muda mengelola keuangan mereka. Penelitian ini bertujuan untuk mengetahui pengaruh tren YOLO dan FoMO terhadap kesehatan keuangan generasi muda di Indonesia. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada responden berusia 20–30 tahun yang aktif menggunakan TikTok. Data yang diperoleh mencerminkan persepsi, sikap, dan perilaku keuangan generasi muda terkait dengan tren YOLO dan FoMO. Analisis dilakukan untuk melihat sejauh mana kedua tren tersebut berhubungan dengan kemampuan individu dalam menjaga keseimbangan pengeluaran, menabung, serta mengatur prioritas keuangan pribadi. Hasil penelitian menunjukkan bahwa tren YOLO dapat berdampak positif terhadap kesehatan keuangan apabila dimaknai secara produktif, yaitu sebagai dorongan untuk hidup bermakna, berani mengambil keputusan finansial yang mendukung tujuan jangka panjang, dan menghargai setiap peluang dengan perencanaan yang matang. Sebaliknya, tren FoMO berpengaruh negatif karena mendorong perilaku konsumtif, pembelian impulsif, dan kecenderungan membandingkan diri dengan orang lain di media sosial.
Analisis Profitabilitas Sektor Konsumsi dan Kosmetik Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Kumalawati, Nilna; Rachmawati, Rima
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2694

Abstract

Kemampuan perusahaan dalam menunjukkan kinerja keuangannya tidak akan selalu sama antara satu perusahaan dengan perusahaan lainnya. Perusahaan menjadikan profitabilitas sebagai elemen kunci untuk menjaga keberlangsungan usaha dalam menghadapi ketatnya persaingan. Di Indonesia, perkembangan bisnis terus mengalami pertumbuhan yang pesat, termasuk beberapa perusahaan sektor konsumsi dan kosmetik yang terdaftar di Bursa Efek Indoensia (BEI). Penelitian ini adalah penelitian kuantitatif deskriptif yang akan menggambarkan bagaimana kondisi kinerja keuangan dengan menggunakan alat ukur Return on Assets (RoA) pada perusahaan sektor konsumsi dan kosmetik yang terdaftar di BEI pada tahun 2021-2024. Hasil penelitian ini menunjukkan bahwa 7 dari 11 perusahaan sektor konsumsi dan kosmetik yang terdaftar di BEI mengalami penurunan pada tahun 2024. Hal ini ditunjukan dari rata-rata RoA yang mengalami penurunan sebesar -2. Penurunan nilai RoA ini akan berdampak pada penilaian investor terhadap kesehatan perusahaan dan prosek bisnis di masa yang akan datang.
Co-Authors Abdul Halim, Radhi Abu, Janine Acep Komara Ait Novatiani Amna, Laila Andi Harmoko Arifin Andry Arifian Rachman Arie Fitria Arifian, Andry Barus, Irene Sukma Lestari Cosa, Kenneth Daenuwy, Angela Brenette Deliana Deliana Diana Sari Dini Arwati, Dini Elismayanti Rembe Evi Octavia F. Rodelas, Allan Nicko Firdaus, Rayhan Fryan Sopacua Gunawan, Mochamad Rizqi Hafiizh, Aulia Herawati, Shinta Dewi Irene Sukma Lestari Barus Kumalawati, Nilna Kurniasih, Cucu Laksono Trisnantoro Lelepary, Heppy Leunard Lestari Barus, Irene Sukma Lutfillah, Muhammad Maharjan, Kailie Meita Lukitawati Sujatna Mirna Dianita Mirna Dianita Miyanto, Agus Napitupulu, Ilham Hidayah Nurul Hanifah Prasetyo, Dandy Eko Putri Pereunnika G R. Wedi Rusmawan Kusumah Rachman, Andry Arifian RACHMAT HIDAYAT Rachmat Hidayat Rini Lestari Rudy Lizwaril Sendi Gusnandar Arnan Suhardi Suhardi Tomi Apra Santosa Usmany, Paul Wedi Rusmawan, R. Zani, Benny Novico Zulpikar, Firman