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All Journal BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Science and Environment Journal of Economics and Management Scienties Journal of Business Economics and Agribusiness Jurnal Ekonomi, Manajemen, Akuntansi
Rahmawati, Alni
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Mathematics Physics Social Sciences

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Peningkatan Tata Kelola Koperasi Simpan Pinjam Pembiayaan Syari’ah BUEKA Walidah Mulia Rahmawati, Alni; Wahyuningsih, Rr. Sri Handari
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 10, No 1 (2022): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/berdikari.v10i1.13525

Abstract

The Sharia Funding, Savings, and Loans Cooperative (KSPPS) BUEKA Walidah Mulia (BWM) is a national sharia secondary cooperative established by the Aisyiyah Central Executive Labor Economic Council. Each provincial secondary cooperative has three primary sharia cooperatives. KSPPS BWM is the parent of national cooperatives as a strategic driver in reviving and assisting secondary/primary cooperatives. The problem faced by KSPPS BWM is that the capacity of human resources (managers) in organizational governance is not standardized. The purpose of empowering KSPPS BWM is to increase the capacity of managers in cooperative governance according to Cooperative Governance Standards. The applied methods in the program were socialization, education, focus group discussions (FGD), mentoring, monitoring, and evaluation. The results of the empowerment show that the capacity of KSPPS BWM cooperative managers in terms of knowledge and skills of standard cooperative management increases. The implication of the service program is that the performance of KSPPS BWM cooperative management increases and is able to carry out the control function to better managed secondary/primary cooperatives. 
Dividend policy, profitability, institutional ownership, firm size, corporate social responsibility on firm value Rahmawati, Alni; Sistafiani, Dian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i3.4347

Abstract

The purpose of this research is to examine and analyze the influence of dividend policy, profitability, institutional ownership, firm size, and Corporate Social Responsibility to firm value. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2015-2019. The data used in this study is secondary data in the form of annual financial statements. The sample was chosen by using purposive sampling method and obtained by 63 companies. The analytical method used in this study used multiple linear regression with E-Views 7.1 application tool. The result of the research shows that dividend policy has a significant positive effect on firm value, profitability has positive significant influence to the firm value, institutional ownership has positive significant influence to the firm value, firm size has significant positive influence to the firm value, and Corporate Social Responsibility (CSR) has significant negative influence to the firm value.
Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud Rahmawati, Alni; Dita Pramesty, Andriana
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3616

Abstract

This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method. This research is quantitative research using primary data based on financial reports published by the Indonesian Stock Exchange. The sample in this study was 174. Hypothesis testing in this study used multiple regression analysis and MRA (Moderated Regression Analysis) through the EViews 12 application. Based on the results of the analysis carried out, it was found that (1) Financial stability had a positive effect on fraud, (2) Ineffective monitoring did not influence on fraud. (3) Change in Auditor has a positive effect on fraud, (4) Audit committee is a non-moderating variable of financial stability on financial statement fraud. This research can provide insight as well as knowledge about how one financial reporting fraud can be measured using the Beneish M Score formula. The results can be used by the company so that the company can present financial statements free of fraud that are material so that they do not develop into a scandal because they have a strong influence on the economic decision-making of investors, creditors, and other stakeholders. The study focuses only on manufacturing companies listed on the Indonesian stock exchange for the period 2018-2022 and uses the Beneish M-score formula as a measure to detect fraudulent financial reporting
Mendeteksi Fraud Triangle Terhadap Kecurangan Laporan Keuangan Yang di Moderasi Komite Audit Pada Perusahaan Manufaktur Indonesia Yang Terdaftar di Bursa Efek Indonesia Rahmawati, Alni; Zaifuloh, Ba’is
SEIKO : Journal of Management & Business Vol 8, No 1 (2025): Januari - Juni
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i1.8329

Abstract

Studi ini bertujuan untuk menganalisis pengaruh Financial stability , pemantauan yang efektif, dan Change in auditor terhadap kecurangan laporan keuangan dengan komite audit sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2022. Studi ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan uji MRA (Moderated Regression Analysis) menggunakan Eviews 12. Data penelitian yang digunakan adalah data sekunder sebanyak 236 sampel yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) Financial stability memiliki pengaruh positif yang signifikan terhadap laporan keuangan yang fraud, (2) Pemantauan yang efektif memiliki pengaruh negatif yang signifikan terhadap laporan keuangan yang fraud, (3) Change in auditor memiliki pengaruh positif yang signifikan terhadap laporan keuangan yang fraud. (4) Komite audit mampu memoderasi pengaruh Financial stability , dan (5) Komite audit mampu memoderasi pengaruh pemantauan yang efektif terhadap penipuan laporan keuangan. Penelitian ini dapat memberikan wawasan serta pengetahuan tentang bagaimana satu kecurangan pelaporan keuangan dapat diukur menggunakan rumus Beneish M Score. Hasilnya dapat digunakan oleh perusahaan sehingga perusahaan dapat menyajikan laporan keuangan yang bebas dari penipuan yang material agar tidak berkembang menjadi skandal karena memiliki pengaruh yang kuat terhadap pengambilan keputusan ekonomi para investor, kreditor, dan pemangku kepentingan lainnya. Studi ini hanya berfokus pada perusahaan manufaktur yang terdaftar di bursa saham Indonesia untuk periode 2021-2022 dan menggunakan rumus Beneish M-score sebagai ukuran untuk mendeteksi pelaporan keuangan yang curangan. Kata Kunci: Fraud Triangle Theory, Financial Stability, Effective Monitoing, Change In uditor, Audit Committe.
Pengaruh Intellectual Capital, Kebijakan Dividen terhadap Profitabilitas dan Nilai Perusahaan Rahmawati, Alni; Dewi, Lutfiana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8478

Abstract

Tujuan dari penelitian ini menguji secara parsial pengaruh intellectual capital, kebijakan dividen terhadap profitabilitas dan pengaruh intelectual kapital, kebijakan dividen, profitabilitas terhadap nilai perusahaan di industri manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan data sekunder. Teknik sampling dengan metode purposive sampling. Dari kriteria tersebut diperoleh 118 sampel data. Pengujian menggunakan regresi bertahap dengan menggunakan program E-Views 10. Hasil penelitian menunjukkan Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan Intellectual capital, Kebijakan Dividen secara parsial tidak berpengaruh signifikan terhadap kebijakan dividen. Intellectual capital berpengaruh positif signifikan terhadap profitabilitas, Kebijakan Dividen berpengaruh negatif signifikan terhadap profitabilitas. Implikasi dari penelitian ini bahwa perusahaan harus dapat menjaga kestabilan dan meningkatkan laba karena berdampak pada peningkatan kemakmuran para pemegang saham yang tercermin pada harga saham,  hal ini  memberikan sinyal positif bagi investor.
Institutional Ownership, Business Risks, Asset Structure to Capital Structure: Profitability as Moderation Huda, Choirul; Rahmawati, Alni
Journal of Business Economics and Agribusiness Vol. 1 No. 2 (2024): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v1i2.96

Abstract

Penelitian ini mengetahui pengaruh kepemilikan institusional, risiko bisnis, struktur aset terhadap struktur modal dengan profitabilitas sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh jumlah sampel sebanyak 155. Analisis data menggunakan software eViews 10. Peneliti menggunakan dua alat analisis yaitu: teknik analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap struktur modal. risiko bisnis berpengaruh negatif terhadap struktur modal. struktur aset berpengaruh positif terhadap struktur modal. profitabilitas tidak mampu memoderasi risiko bisnis terhadap struktur modal. profitabilitas tidak mampu memoderasi struktur aset terhadap struktur modal. Penelitian ini bermanfaat untuk memperluas bidang ilmu struktur modal dan faktor-faktor yang mempengaruhinya, sehingga menambah wawasan tentang ilmu struktur modal. Dapat memberikan masukan kepada perusahaan transportasi di Indonesia mengenai struktur modal dan faktor-faktor yang mempengaruhi struktur modal sehingga dapat digunakan sebagai alat pengambilan keputusan. Dapat dijadikan referensi untuk penelitian serupa di masa yang akan datang. Penelitian ini mempunyai implikasi bagi peneliti dan mahasiswa mengenai pengambilan keputusan struktur modal. Nilai Adjusted R Square pada model penelitian hanya sebesar 4,8398% dan 4,1947% pada setiap persamaan regresi. Hal ini menunjukkan bahwa masih ada variabel lain yang perlu diteliti lebih lanjut. dan jumlah sampel dalam penelitian ini terbatas, karena banyak perusahaan yang menggunakan dollar. This study determines the effect of institutional ownership, business risk, asset structure on capital structure with profitability as a moderating variable. The research population is infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the period 2016-2020. Sampling used purposive sampling technique to obtain a total sample of 155. Data analysis used eViews 10 software. Researchers used two analytical tools, namely: descriptive statistical analysis techniques and inferential statistical analysis using Moderated Regression Analysis (MRA). The results of the study show that institutional ownership has no effect on capital structure. business risk has a negative effect on capital structure. asset structure has a positive effect on capital structure. profitability is not able to moderate business risks to capital structure. profitability is not able to moderate the asset structure of the capital structure. This research is useful for broadening the field of capital structure science and the factors that influence it, thereby broadening insights about capital structure science. Can provide input to transportation companies in Indonesia regarding capital structure and factors that influence capital structure so that it can be used as a decision-making tool. Can be used as a reference for similar research in the future. This study has implications for researchers and students regarding capital structure decision making. Adjusted R Square values in the research model are only 4.8398% and 4.1947% in each regression equation. This shows that there are still other variables that can be investigated further. and the number of samples in this study is limited, because many companies use dollars.
The Analysis of Optimal Portfolio on Investment Decision Using Single Index Model on LQ45 Stocks (Listed on Indonesia Stock Exchange for The Period 2022-2024) Norma, Norma; Surwanti, Arni; Rahmawati, Alni
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.204

Abstract

This research aims to examine the construction of an ideal portfolio using a single index approach in the LQ45 sector for the years 2022-2024. This study uses a quantitative descriptive analysis methodology, utilizing secondary data and purposive sampling procedures. The research findings indicate the creation of an ideal portfolio that includes 12 equities with a single index strategy. The stocks, ranked by their allocation in the portfolio, are Indofood CBP Sukses Makmur Tbk (ICBP), Mitra Adiperkasa Tbk (MAPI), Perusahaan Indofood Sukses Makmur Tbk (INDF), Unilever Indonesia Tbk (UNVR), Sumber Alfaria Trijaya Tbk (AMRT), Bank Syariah Indonesia Tbk (BRIS), AKR Corporindo Tbk (AKRA), Bank Mandiri (Persero) Tbk (BMRI), Bank Central Asia Tbk (BBCA), United Tractors Tbk (UNTR), Jasa Marga (Persero) Tbk (JSMR), and Bukit Asam Tbk (PTBA). ICBP is the largest part of the portfolio, accounting for 18.5%. Twelve optimal portfolios are projected to yield a return of 0.020830 or 2.08%. The portfolio risk that investors must face for their investments is 0.000892, equivalent to 0.09%. This research can help investors in building an optimal portfolio. Investors can distribute their capital across various stocks to optimize returns at a certain level of risk. However, this research does not differentiate between the preference for analysis methods other than the single index model, and further research could use other indices besides LQ45 and compare the results.
Resilience of Sme Business: Lesson Learn From Creative Climate, Digital Literacy, And Innovation Capability Handari Wahyuningsih, Sri; Rahmawati, Alni; Endang, Marsudi
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.261

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the businesses that play a significant role in the Indonesian economy. For this reason, the capacity to survive needs to be a concern and priority. This research aims to analyze the direct determinants of organizational resilience, namely creative climate and digital literacy, as well as indirect determinants, namely innovation. This research took 151 Small Medium Enterprises (SME) through a quantitative approach. The analysis technique used is Regression with Path Analysis Stages.Through the Path Analysis stage, the research results prove that a creative climate is able to directly and indirectly encourage organizational resilience. Digital Literacy is able to encourage organizational resilience through full mediation, namely Innovation. This research does not prove the role of innovation as a mediating influence of digital literacy on organizational resilience.MSMEs In the current recovery period, it is necessary to increase organizational resilience by creating a creative climate that will increase innovation capabilities. Apart from that, mastering the use of systems and strategies using digital technology will also encourage innovation capabilities and business resilience.
Teaching Style and Student Burnout: The Role of Student Engagement Handari Wahyuningsih, Sri; Rahmawati, Alni; Dwi Saputra, Arif
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.262

Abstract

The concept of engagement is widely studied as a necessary positive behavior in the workplace. For this reason, this study aims to examine the engagement and burnout model in higher education by selecting students as study subjects. The determinants taken in this study were the lecturers’ teaching style and the student's achievement motivation. A total of 336 private higher education students in Student City, Indonesia, were used as study subjects. Model testing was done through path analysis. The antecedents of student engagement studied were teaching styles and student achievement motivation. The study results concluded that the teaching style could increase student engagement directly and indirectly through achievement motivation. This finding provides insight into the student engagement and burnout model, built through the lecturers’ teaching style and students’ achievement motivation. In addition, this study implies the significance of higher education attention in improving teaching methods to encourage student motivation and engagement so that learning outcomes are as expected. The two most important limitations, discussed in more detail at the end of the paper, comprised the study's cross-sectional nature and reliance on self-reported questionnaire data. This study implies the importance of higher education paying attention to efforts to increase student engagement and reduce burnout through the achievement motivation and teaching style determinants.
Antecedents of Innovative Work Behavior Preparing New City Airport Development Handari, Sri; Rahmawati, Alni; Amalia Rizqi, Maulidyah; Zhafran Makarim, Habib
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.265

Abstract

This article examines the antecedents of Innovative Work Behavior (IWB) by placing transformational leadership and organizational culture as predictors, and employee engagement as a mediating variable. Research was conducted on Goverment Leader on Yogyakarta Indonesia who have prepare Internasional City Airport Developmet. The selection of the sample was motivated by the urgency of organizational change and work attitudes that must be possessed by office holders related to the development of the Airport City in Indonesia. Researchers distributed questionnaires to Goverment Leader in Airport City Kulonprogo Indonesia. With the 103 respondent of the research, the results of the study show that the innovative behavior of employees is influenced by the built organizational culture and employee engagement. In other words, organizational culture is a predictor of employee engagement and innovative work behavior. However, unlike previous research, this research does not prove that transformational leadership can influence innovative work behavior. The results of this study illustrate the importance of strengthening positive attitudes and innovative behavior of employees through the development of an organizational culture that encourages the creation of ideas and the implementation of ideas for organizational performance that is facing demands for change.
Co-Authors Amalia Rizqi, Maulidyah Cahyani, Wita Apria Choirul Huda Dewi, Lutfiana Dita Pramesty, Andriana Dwi Saputra, Arif Endang, Marsudi Handari Wahyuningsih, Sri Handari, Sri Norma Norma Sistafiani, Dian Wahyuningsih, Rr. Sri Handari Zaifuloh, Ba’is Zhafran Makarim, Habib