Article Per Year (5 Year)
p-Index From 2021 - 2026
3.951
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL MUTIARA AKUNTANSI Value: Jurnal Manajemen dan Akuntansi Global Financial Accounting Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Mattawang: Jurnal Pengabdian Masyarakat Interdisciplinary Social Studies JCOMENT (Journal of Community Empowerment) Jurnal Pengabdian Masyarakat Bestari (JPMB) Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Majalah Ilmiah METHODA JER Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan
Paramitalaksmi, Ratri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Comparative Analysis of Financial Performance of Bank BPD DIY And Bank Jateng For The 2019-2022 Period Wende, Maria Emerlinda; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8858

Abstract

This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.
PENGARUH OPINI AUDIT DAN TEMUAN ATAS KELEMAHAN SISTEM PENGENDALIAN INTERNAL TERHADAP FRAUD BUMN PERIODE 2020-2023 bakade, Salwa; Paramitalaksmi, Ratri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4780

Abstract

Korupsi terus menjadi masalah di Indonesia yang berdampak pada, perekonomian negara, tingkat kepercayaan masyarakat pada pemerintah, dan stabilitas sosial. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit, dan temuan atas kelemahan sistem pengendalian internal terhadap fraud. Purposive Sampling digunakan sebagai metode pengumpulan sampel. Penggunaan sampel sebanyak 64 dari 16 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Berdasarkan hasil pengolahan data dengan menggunakan aplikasi SPSS versi 21, terdapat temuan bahwa opini audit tidak berpengaruh terhadap fraud BUMN. Sementara temuan kelemahan sistem pengendalian internal memberikan pengaruh terhadap fraud BUMN. Secara bersamaan opini audit dan temuan kelemahan sistem pengendalian internal memberikan pengaru terhadap fraud BUMN. Implikasi yang dapat dilakukan perusahaan yang telah memperoleh opini audit yang wajar harus tetap memperhatikan kondisi perusahaan yang sebenarnya serta pengendalian internal perusahaan perlu dioptimalisasi agar mampu mendeteksi fraud sedini mungkin.
PENGARUH SOLVABILITAS, LIKUIDITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Meo, Maria Yunita; Paramitalaksmi, Ratri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4932

Abstract

Laporan keuangan merupakan alat penting bagi pemangku kepentingan dalam pengambilan keputusan. Keterlambatan penyampaian laporan keuangan dapat mengakibatkan keputusan yang salah dan menurunkan kepercayaan masyarakat terhadap perusahaan. Penelitian ini bertujuan untuk mengeksplorasi pengaruh solvabilitas, likuiditas, dan Good Corporate Governance (GCG) terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2022. Metode analisis digunakan untuk mengidentifikasi hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa solvabilitas dan likuiditas memiliki pengaruh positif signifikan terhadap audit delay, sementara GCG tidak menunjukkan pengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh terhadap audit delay. Temuan ini memberikan wawasan penting bagi perusahaan dalam mengelola proses pelaporan keuangan dan meminimalkan risiko penundaan audit, serta kontribusi teoritis dalam literatur mengenai audit delay.
Gen Z and Millenial Challenges: Personal Finance on Digital Age Paramitalaksmi, Ratri; Budiantara, Martinus
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17787

Abstract

The purpose of this study is to find differences in factors that affect Personal Finance, including Financial Literacy and Financial Technology Inclusion between Gen Z and Millennials, especially in the Special Region of Yogyakarta. The population in this study is Gen Z and Millennials in the Special Region of Yogyakarta. The data used is primary data the form of questionnaire results and in-depth interviews with Gen Z and Millennials, Yogyakarta. The data processing in this study uses SPSS. The results of this study show that Financial Literacy and Lifestyle of Millennials and Gen Z have a significant influence on their Personal Finance, but Financial Technology Financial Inclusion does not have a significant influence on their Personal Finance. This research is important to understand what factors influence the younger generation in managing their personal finance, especially in this digital era where there are many challenges in managing personal finance.
Financial Literacy Level of Students Majoring in Accounting, Mercu Buana University of Yogyakarta Paramitalaksmi, Ratri
Interdisciplinary Social Studies Vol. 1 No. 4 (2022): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i4.91

Abstract

Background: The implementation of education in improving understanding of finance in the community, especially students, is needed. Financial literacy is very closely related to financial management where the higher the financial literacy of an individual, the better his/her financial management. Aim: This research aimed to analyze the level of financial lliteracy of accounting students in Mercu Buana University of Yogykarta. Method: This study took a sample of 100 students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta class 2019-2021. Data collection using Google Form instruments distributed to 100 respondents. Descriptive analysis method to get an overview of the level of financial literacy of students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta class 2019-2021. Findings: From the above results, the financial literacy of students of the Department of Accounting, Faculty of Economics, Mercu Buana University of Yogyakarta is in the moderate category, namely students have knowledge and are quite skilled in managing their personal finances.
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Paramitalaksmi, Ratri; Budiantara, Martinus
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Training on Calculating Cost of Goods Sold and Simple Bookkeeping for PKK Members Engaged in MSMEs in Pringwulung Hamlet, Sleman Paramitalaksmi, Ratri; Budiantara, Martinus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4433

Abstract

The main problems faced by the community partners, namely the PKK members who run micro-businesses in Padukuhan Pringwulung, Sleman, are the lack of financial budgeting systems, inadequate financial records, and inability to calculate Cost of Goods Sold (COGS). This community service aims to enhance their skills in preparing budgets, maintaining simple bookkeeping, and calculating COGS independently. The methods used include socialization, counseling, workshops, and hands-on practical sessions using case studies tailored to participants’ business types. A total of 80 participants were actively involved in the initial training, followed by mentoring through site visits and an online communication group. Evaluation was conducted through pre–post tests, practice observation, and satisfaction questionnaires. The results indicate improvement in hardskills: 80% of participants can calculate COGS, and 70% record transactions consistently for at least three weeks. Softskills also improved, including increased awareness of financial management and entrepreneurial motivation. This program positively impacts the economic capacity of families through better administrative practices.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2021-2024 Asih, Avid Tri; Paramitalaksmi, Ratri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6590

Abstract

Penelitian ini menganalisis bagaimana likuiditas, profitabilitas, dan ukuran perusahaan mempengaruhi nilai perusahaan di sektor Consumer Cyclicals yang terdaftar di BEI periode 2021-2024, menggunakan metode kuantitatif dan menganalisis data dari sumber yang tersedia. Terdapat 40 perusahaan dalam sampel yang memenuhi kriteria yang telah ditetapkan berdasarkan purposive sampling. Analisis data dilakukan menggunakan teknik SEM (Structural Equation Model) dengan software yang digunakan yaitu SmartPLS versi 4. Temuan menunjukkan bahwa likuiditas memiliki dampak negatif signifikan terhadap nilai perusahaan, profitabilitas memiliki dampak positif signifikan terhadap nilai perusahaan, dan ukuran perusahaan memiliki dampak negatif signifikan terhadap nilai perusahaan.
Implementasi Pencatatan Keuangan Sederhana dan Digitalisasi Pemasaran Digital pada UMKM Laundry di Dusun Gatak Al Nufus, Hafiz; Paramitalaksmi, Ratri
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 2 No. 4 (2025): Desember : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kese
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v2i4.2554

Abstract

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.
Co-Authors Airawaty, Diana Al Nufus, Hafiz Andi Candra, Yudas Tadius Aprilia, Angeline Asih, Avid Tri bakade, Salwa Indah Susilawati Januartha, Fulgentius Lambertus Lauwingbara, Elsa Maharani, Desak Putu Martinus Budiantara, Martinus Meo, Maria Yunita Naja Restiana, Diva Nugraeni Nugraeni Omenu, Roberto B. T. Paga, Agnes Kristiana Papa, Yohanes Rivaldo Saru Raindra, Nadya Nur Rochmad Bayu Utomo Syahputra, Adji Titik Desi Harsoyo, Titik Desi Tutut Dewi Astuti Wende, Maria Emerlinda Widyastuti, Riris Retno Wulandari, Umi Yusriva, Salma