Article Per Year (5 Year)
p-Index From 2021 - 2026
4.091
P-Index
This Author published in this journals
All Journal MALIA: Journal of Islamic Banking and Finance JAKED Jurnal Sistem Informasi Akuntansi Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance Journal of Indonesian Sharia Economics Jurnal Bisnis Manajemen dan Akuntansi J-ISACC : Journal of Islamic Accounting Competency Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa Journal of Islamic Economics and Finance Jurnal Akuntansi Syariah (JAkSya) Jurnal Ekonomi dan Bisnis Islam Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
rakhmawati, ita
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5450

Abstract

Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically. 
Pemberdayaan UMKM Berbasis “One Village One Product (OVOP)” Sebagai Gerakan Ekonomi Kerakyatan Pada Industri Logam Desa Hadipolo Kudus Rakhmawati, Ita
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.4894

Abstract

One Village One Product (OVOP) is one of the programs initiated by the government in order to improve rural welfare and equality through empowering MSMEs. The purpose of this study was to see the effectiveness of the development of OVOP in the metal industry MSMEs in the Hadipolo, Jekulo Kudus. This research is a type of field research with a qualitative descriptive approach. The technique of collecting data through interviews, observation and documentation. The data analysis technique starts from reducing data to concluding. The parameters of OVOP-based empowerment analysis include objectives, initiators, parties involved, sources of funding, implementation stage, form of participation in determining products, designs, forms of assistance and marketing channels. The results of the study show that all of these parameters have been running but have not reached the maximum, efforts need to be made to improve.
PENGEMBANGAN MODEL PELATIHAN AKUNTANSI DALAM UPAYA MENINGKATKAN KOMPETENSI KEUANGAN PADA UMKM WIRAUSAHAWAN MUDA rakhmawati, ita
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3569

Abstract

Small medium enterprises is one of the perpetrators of the economic potential in Indonesia, both in terms of number and its contribution to the national economy. This event will be based on research by the large number of potential young entrepreneurs for small medium enterprises that develop among the students of business management Course Shari'a. However, the potential of encountering problems one is difficult because of the limited structure and capability still managing their finances. The purpose of this research is to know the financial competency mapping and owned by small medium enterprises run by young entrepreneur. Further based on the database used to compile the proper accounting training design. Primary data obtained from in-depth interviews, questionnaires and observation directly. Financial competence that is owned by young entrepreneurs for small medium enterprises can be seen from the source variable capitalization, turnover, business profits and the ability of the application of accounting in the form of presentation of the financial statements. The results showed that most small medium enterprises have difficulty in the sector as well as a good amount of capitalization capital structure. small medium enterprises operational views of the turnover and operating income showed a fairly progressive conditions for businessmen beginners. While the ability of drawing up financial statements still minimal, more that just make a simple cash flow report
Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal Suparwi, Suparwi; Rakhmawati, Ita
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.12151

Abstract

The main purpose of this study was to identify and identify and analyze the potential and strategies for developing Goa Pancur tourism in Jimbaran Kayen Pati Village in improving the local tourism economy. First, what is the potential of Goa Pancur tourism so that it has differentiation from other tours. Second, formulating the right strategy to increase the number of tourists and third, what is the right development strategy in increasing the local tourism economy. The data analysis method used descriptive qualitative analysis. From the results of the analysis, it was found that the tourism potential of Pancur Cave is very large but its development has not been maximized, especially the Pancur Cave itself and the existence of a swamp in front of the cave which is very different from other tours. The development strategy in increasing tourists uses a porter approach in which tourism differentiation must be maximized, tourism cost leadership to be maintained and finally segmentation efforts need to be carried out in its development. The future development strategy to improve the local economy is the stability strategy,
Daya Tahan Sektor Rumah Tangga Dalam Rangka Menjaga Stabilitas Sistem Keuangan Rakhmawati, Ita; Suhadi, Suhadi
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2955

Abstract

The crisis in 1997 is the image of the high rise in inflation in Indonesia. The phenomenon of inflation when it reached 82.40% (Anas, 2006). The early mid-1998 also experienced a weakening of the rupiah against the dollar. Condition stable economy is the desire of each country in comparison with the state of the economy has always fluctuated. Economic stability will create an atmosphere conducive economy. stable climatic conditions in the expected level of welfare is the purpose in each country. One of the efforts to maintain economic stability is through monetary policy. For example, with economic growth, maintain price stability (inflation), the achievement of the balance of payments and the reduction of unemployment (Natsir, 2008). The stability of the financial system of a country of which reflected their price stability, in the sense that there are a great price that can be harmful to society, both consumers and manufacturers that will damage the joints of the economy. However, the implementation of the policy, Bank Indonesia as the monetary authority uses monetary variables such as interest rates and the money supply to cope with economic shocks such as inflation. Besides the need for the government’s role in maintaining the rupiah to avoid turmoil in the economy. The importance of inflation control based on the consideration that the high inflation and unstable negative impact on socio-economic conditions of society. Among the high inflation will cause a decline in the real income of the community so that the standard of living of the people down and eventually make everyone, especially the poor get poorer. From one of the effects of inflation are so wide will impact people’s demands to meet the needs of more and more difficult. Their continuousprice increases being offset by rising income of the communities, it can make sure the Indonesian state would worsen. As a result many people’s needs can not be met, so many things that must be met by way of credit. The number of community needs that must be met will cause world of opportunities for banks to offer credit readily available to meet the needs. The third object of research above (inflation, poverty, and credit) does affect the stability of the financial system? In this study using secondary data from the Badan Pusat Statistik (BPS) and Bank Indonesia (BI) with time series data from the years 2007-2015. The process of data analysis was performed using OLS regression with Eviews 8.0. Based on research, if only partial test of the poverty variable significantly affect the stability of the financial system amounted to 2,023 with α = 10%. Meanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial systemMeanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial system. While the value of R-Square (0.629900), indicating that the three independent variables / free consisting of inflation, poverty and credit simultaneously have the effect that make the stabilization of the financial system increases or decreases. That is jointly independent variables (inflation, poverty and loans) contributed / effect of 62.9% against the stability of the financial system. The rest is the influence of other factors beyond the three independent variables studied.
Pengaruh Profitabilitas, Tata Kelola Perusahaan, dan Media Exposure terhadap Pengungkapan Sustainability Report Anggrainy, Kharisma Nur; Rakhmawati, Ita
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 1 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i1.5619

Abstract

AbstractThis study aims to analyze the effect of profitability, corporate governance mechanisms, and media exposure on sustainability report disclosure in food and beverage companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach with a causal comparative design. The population consists of 83 companies, with a final sample of 44 companies selected using purposive sampling based on the criteria of firms that consistently publish annual reports and sustainability reports in 2024. The data were obtained from the companies’ annual reports and sustainability reports. The level of sustainability disclosure was measured using content analysis based on the Global Reporting Initiative (GRI) index. Data analysis was conducted using cross-sectional regression with the assistance of EViews 12 software. The results indicate that the board of directors, independent commissioners, audit committees, and media exposure have a significant effect on sustainability report disclosure, while profitability proxied by Return on Assets (ROA) has no significant effect. These findings suggest that sustainability disclosure is more strongly influenced by corporate governance mechanisms and external pressure than by financial performance. This study highlights the importance of strengthening corporate governance and transparency to enhance corporate sustainability reporting practices.Keywords: Sustainability Report Disclosure; Profitability; Corporate Governance; Media Exposure; Sustainability Reporting. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, tata kelola perusahaan, dan media exposure terhadap pengungkapan sustainability report pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Populasi penelitian berjumlah 83 perusahaan, dengan sampel sebanyak 44 perusahaan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria perusahaan yang secara konsisten menerbitkan annual report dan sustainability report pada tahun 2024. Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Tingkat pengungkapan sustainability report diukur menggunakan metode content analysis berdasarkan indeks Global Reporting Initiative (GRI). Analisis data dilakukan menggunakan regresi data cross-section dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa dewan direksi, komisaris independen, komite audit, dan media exposure berpengaruh signifikan terhadap pengungkapan sustainability report, sedangkan profitabilitas yang diproksikan dengan Return on Assets (ROA) tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa pengungkapan laporan keberlanjutan lebih dipengaruhi oleh mekanisme tata kelola perusahaan dan tekanan eksternal dibandingkan kinerja keuangan. Penelitian ini memberikan implikasi bahwa penguatan tata kelola perusahaan dan transparansi informasi menjadi faktor penting dalam mendorong praktik pelaporan keberlanjutan perusahaan.Kata Kunci: Sustainability Report; Profitabilitas; Tata Kelola Perusahaan; Media Exposure; Pengungkapan Keberlanjutan.
Pengaruh Corporate Sustainability Performance Terhadap Leverage Adjustment: Peran Moderasi Karakteristik Perusahaan Awanda, Putri; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 9, No 1 (2026)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v9i1.36455

Abstract

Sejumlah perusahaan di Indonesia memiliki tingkat rasio utang yang tinggi, mengindikasikan bahwa ketergantungan perusahaan terhadap utang relatif besar. Untuk menyeimbangkan proporsi utang agar tidak terjadi risiko financial distress atau bahkan kebangkrutan, maka perlu dilakukan leverage adjustment. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan dalam memoderasi Corporate Sustainability Performance (CSP) terhadap leverage adjustment. Penelitian ini berfokus pada perusahaan infrastruktur yang terdaftar di BEI tahun 2021-2024. Dengan metode purposive sampling didapatkan total sampel 19 perusahaan dengan 76 data. Pengujian dan analisis data dilakukan dengan model regresi linear sederhana dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa CSP berpengaruh signifikan terhadap leverage adjustment. Dalam konteks pemoderasi, menunjukkan hasil bahwa profitabilitas dapat memoderasi positif CSP terhadap leverage adjustment, sedangkan ukuran perusahaan dan pertumbuhan perusahaan tidak dapat memoderasi pengaruh CSP terhadap leverage adjustment.
Co-Authors Aini, Intan Nur Albar, Akhmad Yusa’ Albar, Akhmad Yusa’ Amaliani, Shofi Nur Amirudin, Syakhrul Anggrainy, Kharisma Nur Anjelina, Novita Awanda, Putri Az Zahra, Jihan Fatimah Bayu Tri Cahya Dewi, Heny Wydia Kusuma Durrotut Taqiyah, Uyun Erina Mustifatul R Eriyani, Evina Dwi Khoirul Hidayat Lailis Sa’adah Mardliyah, Dewi Mui'jz, Muhammad Abdul Mukaromah, Widia Faridatul Mutiara Bintang, Yasmin Nikmah, Firda Musfirotun Nor’Aini, Desi Fira Prahesti, Dea Rahmadina, Fata Restuti, Dwi Putri Rohmah, Erina Musfiatul Suhadi Suhadi Suparwi Suparwi Tari, Selviana Ulya, Fatikhatuddirosatin Nuril Wicaksono, Muhammad Aji Widia Faridatul Mukarromah Widiyani, Zenny Zahro, Rizka Latifatuz Zulfa, Siti Alfiana