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All Journal Jurnal Ilmiah Pangabdhi Jurnal Pengabdian UntukMu NegeRI Journal of Economic, Bussines and Accounting (COSTING) JEM17: Jurnal Ekonomi Manajemen JURNAL PENDIDIKAN TAMBUSAI JAIM (Jurnal Abdi Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAF- Journal of Accounting and Finance Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) CAHAYA AKTIVA Jurnal Graha Pengabdian Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal ABM Mengabdi Munaddhomah: Jurnal Manajemen Pendidikan Islam Jurnal Ilmiah Raflesia Akuntansi ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Electronic Journal of Education, Social Economics and Technology Prosiding Seminar Nasional Pengabdian Masyarakat Sewagati Jurnal Akuntansi Sektor Publik IJMA SENMEA
Rukmini, Meme
Fakultas Ekonomi Dan Bisnis, Universitas Kadiri
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENGARUH KEPRIBADIAN, LINGKUNGAN KELUARGA, DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA MANAJEMEN UNIVERSITAS KADIRI Astutik, Marina Dwi; Sustiyatik, Enni; Rukmini , Meme
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research aims to evaluate the impact of Personality, Family Environment, and Entrepreneurship Education on Entrepreneurial Interest in Management Students at Kadiri University. The research approach was quantitative with 92 respondents from a total population of 1,241 selected randomly. The results of multiple linear regression analysis show that Personality (X1) has a positive and significant effect on Entrepreneurial Interest, with a calculated T value of 5.945 and a significance of 0.000. Likewise, Family Environment (X2) also has a positive and significant effect on Interest in Entrepreneurship, with a calculated T value of 4.262 and a significance of 0.000. However, Entrepreneurship Education (X3) does not have a significant influence, with a calculated T value of 1.350 and a significance of 0.180. Simultaneously, these three factors have a positive and significant influence on the Entrepreneurial Interest of Kadiri University Management.
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 PERIODE TAHUN 2020-2021 Susiyulianti, Tuti; Rukmini, Meme; Marwanto, I Gusti Gede Heru
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of four variables, namely asset structure, profitability (ROA & ROE), liquidity (CR & QR), and sales growth on capital structure. This type of research uses a quantitative research method. The population in this study used Manufacturing companies in the food and beverage subsector which were listed on the Indonesia Stock Exchange as many as 30 companies. The sampling technique in this study used a non-probability sampling technique with predetermined criteria and obtained a sample of 30 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, and multiple linear analysis. Testing the hypothesis using the t-test and F-test. The research results obtained in this study show that Asset Structure has a significant negative effect on capital structure. Profitability (ROA) has no significant effect on capital structure. Profitability (ROE) has a significant positive effect on capital structure. Liquidity (CR) has a significant negative effect on capital structure. Liquidity (QR) has no significant effect on capital structure. Sales growth has no significant effect on capital structure. And, Asset Structure, Profitability (ROA & ROE), Liquidity (CR & QR), and Sales Distribution together influence the capital structure.
Tata Kelola Manajemen Administrasi Pada Kelompok Tani Hutan (KTH) Tani Makmur Tulungagung Satriyono, Gandung; Rukmini, Meme; Eferyn, Krissantina; Alfiona, Fanisa Norma; Utama, Muhammad Bandung Budi
Jurnal ABM Mengabdi Vol 12 No 2 (2025): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i2.1757

Abstract

This community service activity aims to enhance the administrative management skills of the members of the Forest Farmers Group (KTH) Tani Makmur in Tulungagung. The limited understanding of administrative management among members has hindered the group’s ability to operate in an orderly and accountable manner. The implementation method included preparation, socialization, training, and mentoring stages using a participatory approach. The program provided training on archiving, report preparation, and organizational document management. The results showed significant improvements in participants’ knowledge and skills in administrative management, the establishment of a more organized record-keeping system, and the development of awareness regarding transparency and institutional accountability. The main output of this activity is an administrative management guidebook that can serve as a practical reference for the group. Overall, this activity positively impacted institutional strengthening and professionalism within the farmers’ organization.
The influence of accounting, administration, and asset management systems understanding on the performance of local government agencies: Pengaruh pemahaman sistem akuntansi, administrasi, dan manajemen aset terhadap kinerja instansi pemerintah daerah Yap, Nonni; Marwanto, IGG Heru; Rukmini, Meme; So, Mayciella; Denakrisnada, Sielva Gabriella
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the influence of understanding the regional financial accounting system, regional financial administration, and regional asset management on the performance of government organizations. We used a quantitative approach, utilizing primary data collected through the distribution of structured questionnaires to financial management officials at regional work units (SKPD) in Gresik Regency. Data were analyzed using the structural equation modeling partial least squares (SEM-PLS) method, which allows for simultaneous testing of relationships between latent variables. The results provide empirical evidence that understanding the regional financial accounting system, effective financial administration, and good regional asset management have a positive and significant impact on the performance of government organizations. The main implication of this study is the importance of implementing good governance to improve the performance of government institutions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan daerah, dan pengelolaan barang milik daerah terhadap kinerja organisasi pemerintah. Kami ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner terstruktur kepada aparatur pengelola keuangan pada satuan kerja perangkat daerah (SKPD) di Kabupaten Gresik. Data dianalisis menggunakan metode structural equation modeling partial least square (SEM-PLS) yang memungkinkan pengujian hubungan antar variabel laten secara simultan. Hasil penelitian memberikan bukti empiris bahwa pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan yang efektif, serta pengelolaan barang milik daerah yang baik berpengaruh positif dan signifikan terhadap kinerja organisasi  pemerintahan. Implikasi utama penelitian ini terletak pada pentingnya menerapkan good governance dalam meningkatkan kinerja institusi pemerintahan.
Factors Influencing Accountability of Public Sector Organization Performance Learning Study in Kadiri Regency Meme Rukmini; Duwi Riningsih; Bima Fatkul Khusna; Rafa Hylmi Musyafar
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1114

Abstract

The purpose of this study is to investigate the elements that influence Kediri Regency's public sector organizations' performance accountability.  The study mainly looks into how organizational responsibility is affected by accounting control, reporting systems, legal and regulatory compliance, financial officers' accounting knowledge, and financial management information systems.  A quantitative method was used, combining partial least squares (PLS) analysis with the Structural Equation Modeling (SEM) technique.  The results show that performance accountability in public sector organizations is significantly impacted by accounting control and reporting systems. The accounting proficiency of financial officers and adherence to regulatory requirements also have a beneficial, if smaller, impact.  Although the financial management information system contributes to increased accountability and openness, its impact is comparatively less significant than that of the other elements.  Furthermore, the study finds that strengthening public sector accountability requires key components like effective leadership, engaged community involvement, and the growth of human resource skills.  For the Kediri Regency local government, these findings provide insightful information that emphasizes the necessity of consistently bolstering financial systems, reporting protocols, and control mechanisms in order to increase accountability and transparency in the provision of public services. 
The Influence of Education Level, Accounting Knowledge and Accounting Training on the Use of Accounting Information Moderated by Environmental Uncertainty of Small and Medium Enterprises in the Trenggalek Region Krissantina Eferyn; Meme Rukmini; Duwi Riningsih; Rahmat Yusam Awaludin; Ninik Asmarani
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1116

Abstract

Examining the effects of education level, accounting knowledge, and accounting training on the use of accounting information is the goal of this study. Additionally, it seeks to determine whether environmental uncertainty moderates these associations.  The study uses the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM).  With a coefficient of 0.328 and a t-statistic of 2.749, which are both above the crucial value of 1.96, the findings of the hypothesis test show that only Accounting Knowledge has a statistically significant effect on the usage of accounting information.  Accounting training and educational attainment, however, do not appear to have a major impact.  Additionally, there is no moderating effect of environmental uncertainty on the associations among education level, accounting knowledge, and accounting training with regard to the use of accounting information.  According to these findings, improving accounting expertise helps encourage the use of accounting data in decision-making more than just boosting educational requirements or providing training that lacks meaningful content.  In order to improve the efficient use of accounting data, the study emphasizes how crucial it is that public sector enterprises give technical accounting skill development top priority.
The Implementation of the Regional Goverment Accounting System, Accounting Literacy and Internal Control on Performance Accountability at the Department of Community and Village Empowerment in Trenggalek Regency Krissantina Eferyn; Meme Rukmini; Gandung Satriyono; Eka Agustina; Bima Fatkul Khusna Arinda
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.491

Abstract

This study aims to determine the application of the local government accounting system, accounting literacyand internal control over performance accountability at the Community and Village Empowerment Office of Trenggalek Regency. The research method used by distributing questionnaires to 42 respondents at the Community and Village Empowerment Office of Trenggalek Regency, to test the results of this study using multiple linear regression analysis with the help of SPSS version 26. The results of this study show that the Local Government Accounting System affects Performance Accountability, Accounting Literacy affects Performance Accountability, and Internal Control affects Performance Accountability. This research contributes to all employees in the Community and Village Empowerment Office that it is important to understand the local government accounting system, accounting literacy and internal control when doing work so that they are able to increase performance accountability at the Community and Village Empowerment Office.The limitation of this research is that the number of respondents is less than 50 respondents and can be further refined by adding variables in testing performance accountability.
Pengaruh Motivasi Kerja dan Gaya Kepemimpinan Birokrasi Terhadap Kinerja Pegawai (Studi Kasus Pada Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek) Dwi Wulandari; IGG Heru Marwanto; Meme Rukmini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1165

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana motivasi kerja dan gaya kepemimpinan yang bersifat birokrasi berpengaruh terhadap kinerja pegawai di Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek. Metode yang digunakan yaitu kuantitatif dengan pendekatan survei. Populasi penelitian ini berjumlah 47 pegawai, yang dijadikan sampel teknik total sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Penelitian ini mengidentifikasi bahwa motivasi kerja secara parsial memberikan dampak yang berarti terhadap kinerja pegawai. Gaya kepemimpinan birokrasi juga terbukti memainkan peran yang penting dalam mempengaruhi kinerja pegawai. Kedua ariabel independen tersebut bersamaan menunjukkan dampak yang signifikan terhadap kinerja pegawai. Temuan ini sangat penting dalam meningkatkan motivasi melalui pemenuhan kebutuhan dasar hingga aktualisasi diri serta penerapan gaya kepemimpinan birokrasi yang memperhatikan kepercayaan, penghargaan terhadap ide, dan kesejahteraan bawahan. Penelitian ini berkontribusi terhadap kemajuan dalam bidang manajemen surber daya manusia di dalam pemerintahan desa, khususnya untuk peningkatan kualitas kerja pegawai melalui strategi kepemimpinan dan motivasi yang tepat.
TRANSFORMASI DIGITAL AKUNTANSI SEBAGAI UPAYA MEWUJUDKAN EKONOMI BERKELANJUTAN PADA NASSYA ACCESSORIES Meme Rukmini; Nonni Yap; Krissantina Eferyn; Duwi Riningsih; Nathasya Aurelia Puspitasari; Asyira Rizky Putri Pranoto
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 6 No. 01 (2026): Prosiding SENAM 2026: Seminar Nasional Pengabdian Masyarakat Universitas Ma Ch
Publisher : Ma Chung Press

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendorong pertumbuhan ekonomi nasional, menciptakan lapangan kerja, serta meningkatkan kesejahteraan masyarakat. Namun, sebagian besar UMKM masih menghadapi berbagai kendala, terutama dalam pengelolaan keuangan, pencatatan persediaan, dan pemanfaatan teknologi digital yang menyebabkan pengambilan keputusan usaha menjadi kurang optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pengelolaan keuangan dan persediaan melalui penerapan software akuntansi Accurate Accounting serta sistem pembayaran digital Quick Response Code Indonesian Standard (QRIS) pada UMKM Nassya Accessories. Metode pelaksanaan meliputi tahapan persiapan, identifikasi kebutuhan mitra, sosialisasi, pelatihan, pendampingan implementasi, serta monitoring dan evaluasi untuk mengukur efektivitas program. Hasil identifikasi menunjukkan bahwa mitra masih menggunakan pencatatan keuangan secara manual, belum memiliki sistem pengelolaan persediaan yang terstruktur, dan belum memanfaatkan QRIS sebagai sarana pembayaran digital. Setelah program dilaksanakan, pemahaman pembukuan usaha meningkat dari 45% menjadi 90%, pengelolaan persediaan dari 40% menjadi 88%, kemampuan menggunakan Accurate Accounting dari 30% menjadi 85%, pemahaman digitalisasi usaha dari 42% menjadi 92%, serta pemahaman penggunaan QRIS dari 35% menjadi 95%. Implementasi Accurate Accounting membantu mitra dalam mencatat transaksi, mengelola stok barang, serta menyusun laporan keuangan secara lebih sistematis, akurat, dan terintegrasi. Sementara itu, penerapan QRIS mempermudah transaksi non-tunai, mempercepat proses pembayaran, dan mendukung administrasi keuangan yang lebih tertib. Program ini terbukti mampu meningkatkan efisiensi operasional, kualitas tata kelola usaha, literasi digital pelaku UMKM, serta mendukung peningkatan daya saing dan keberlanjutan usaha di era transformasi digital.
Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Astri Ayu Purwati; Zulfadli Hamzah; Muhammad Arif; Mazzlida Mat Deli; Duwi Riningsih; Meme Rukmini
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2353

Abstract

The growing demand for sustainable innovation in educational institutions underscores the importance of leadership models grounded in ethical and religious values. In the context of Islamic education, leadership is not only expected to drive organizational performance but also to uphold Islamic ethical principles that shape decision-making and innovation practices. This study aims to examine the influence of Islamic Leadership on sustainable school innovation, with Islamic Business Ethics serving as a mediating variable. The research focuses on Islamic private schools in Pekanbaru, Indonesia. The study employs a quantitative research design using a survey method. From a total of 349 Islamic private schools, 100 schools were selected as the research sample using purposive sampling. Data were collected from school leaders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software to test both direct and indirect relationships among variables. The findings reveal that Islamic Leadership has a significant and positive effect on sustainable school innovation. Furthermore, Islamic Leadership positively influences the implementation of Islamic Business Ethics. The results also confirm that Islamic Business Ethics significantly mediates the relationship between Islamic Leadership and school innovation, indicating that ethical practices strengthen the impact of leadership on innovation outcomes. These findings imply that integrating Islamic ethical values into leadership practices is essential for fostering sustainable innovation in Islamic educational institutions. In practice, school leaders are encouraged to embed Islamic Business Ethics into the organizational culture to enhance innovation and long-term educational sustainability.
Co-Authors Afif Yudha Tripariyanto Aini, Nurul Nur Aji Prasojo Alfiona, Fanisa Norma Ali Djamhuri Alvida Mustika Rukmi Andoko, Aldi Andre Septa Nugraha Andy Chandra Pramana Angga Rizka Lidiawan Anita Firdausi Arinda, Bima Fatkul Khusna Astri Ayu Purwati Astutik, Marina Dwi Asyira Rizky Putri Pranoto Aulia Annisa Izzati Aulisiana Tri Nurcahyanti A’yun, Aniqurotul Bayun Priautama Berliana Amareza Bima Fatkul Khusna Bima Fatkul Khusna Arinda Bima Fatkul Khusna Arindra Bothy Dewandaru Cantikan dwi Chandra, Nita Ayu Dandy Yuliansyah Daniel Happy Putra Denakrisnada, Sielva Gabriella Desi Fidiawati Fidiawati desi kristanti, desi Dewanti, Sati Ratna Dinar Rika Septyaningtyas Dinar Rika Septyaningtyas Duwi Riningsih Duwi Riningsih Duwi Riningsih Duwi Riningsih Duwi Riningsih Dwi Riningsih Dwi Wulandari Edmina Prastiwi S.R eferyn, Krissantina Efferyn, Krissantina Eka Agustina Eka Agustina Enni Sustiyatik Ferdy Yunanto Gandung Satriyono Gandung Satriyono, Gandung Hafizah Kurnia Ajaharah Hendy IGG Heru Marwanto Ike Cindia Imam Mukhlash Jihan Rahma Khusna, Bima Fatkul Krissantina Eferyn Krissantina Eferyn Krissantina Eferyn Krissantina eferyn Kristanti, Nabilla Deva Marcellino Cristian Marwanto, I Gusti Gede Heru Marwanto, IGG Heru Mayciella So Mayciella So Mazzlida Mat Deli Mochammad Saiful Khusnun Mohammad Iqbal Mohammad Isa Irawan Muhammad Arif Musyafar, Rafa Hylmi Nabilla Deva Kristina Nathasya Aurelia Puspitasari Ninik Asmarani Nita Ayu Chandra Nonni Yap Nonni YAP Novi Choirul Nisa Nugraha, Andre Septa Nur Laely Nur Laely Nurul Hidayat Octaviana Wahyu Prihardini Oktaviana Wahyu Prihardina Oktaviana Wahyu Prihardina Oktaviani Wahyu Prihardini Otaviana Wahyu Prihardini Prasaja, Mukti - Prastiwi, Edwina Priautama, Bayun Prihardini, Oktaviana Wahyu Prihardini, Otaviani Wahyu Putri Andriana Putri Andriana, Putri Rafa Hylmi Musyafar Rafa Hylmi Musyafar Rahmat Yusam Awaludin Rasyadan Taufiq Probojati Riningsih, Duwi Sati Ratna Dewanti Sati Ratna Dewanti Septyaningtyas, Dinar Rika Shindy Dwita Nuansari Shindy Dwita Nuansari Sielva Gebriella Denakrisnada Sielva, Sielva SielvaGabriella Denakrisnada So, Mayciela So, Mayciella Sri Rochani Sulthon Mahmudi Susiyulianti, Tuti Sustiyatik, Enni Utama, Muhammad Bandung Budi Wahyu Dede Gustiawan WIWIEK ANDAJANI Yunanto, Ferdy Zulfadli Hamzah Zunairoh