Article Per Year (5 Year)
p-Index From 2021 - 2026
1.347
P-Index
This Author published in this journals
All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Wahana Pendidikan Akuntansi Bisnis & Manajemen (ABM) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) JURDIASRA
Ratih, Nur Rahmanti
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Keuangan Hijau terhadap Profitabilitas dan Reputasi Perusahaan (The Effect of Green Finance on Profitability and Corporate Reputation) Annisa, Eva; Luayyi, Sri; Ratih, Nur Rahmanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1700

Abstract

This study analyzes the effect of implementing green finance on the profitability and reputationof mining companieslisted ontheIndonesia Stock Exchangefor the period 2021-2024. The purposive sampling method is used to obtain sample criteria, the sample consists of nine mining companies. The data analyzed are secondary data derived from annualreports and corporatesustainability reports. Data analysis was carried out through descriptive statistical tests, classical assumption tests, simple linear regression, as well as testing the coefficient of determination, F test, and T test. The results showed that green finance has a significant effect on corporate profitability, but does not have a significant impact on corporate reputation
Pengaruh Keuangan Hijau terhadap Profitabilitas dan Reputasi Perusahaan (The Effect of Green Finance on Profitability and Corporate Reputation) Annisa, Eva; Luayyi, Sri; Ratih, Nur Rahmanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1569

Abstract

This study analyzes the effect of implementing green finance on the profitability and reputation of mining companies listed on the Indonesia Stock Exchange for the period 2021-2024. The purposive sampling method is used to obtain sample criteria, the sample consists of nine mining companies. The data analyzed are secondary data derived from annual reports and corporate sustainability reports. Data analysis was carried out through descriptive statistical tests, classical assumption tests, simple linear regression, as well as testing the coefficient of determination, F test, and T test. The results showed that green finance has a significant effect on corporate profitability, but does not have a significant impact on corporate reputation.
Pengaruh Return On Equity (ROE), Total Asset Turnover (TATO) dan Nilai Tukar Rupiah terhadap Return Saham (Studi Kasus Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Priantoro, Wahyu; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11159313

Abstract

Return saham merupakan alat untuk mengukur seberapa besar hasil kegiatan investasi. Analisis rasio keungan merupakan salah satu alat yang dapat digunakan investor untuk memilih investasi yang tepat dengan menggunakan riset perusahaan sebagai pedoman. Selain analisis rasio keuangan, analisis makro ekonomi juga tidak kalah pentingnya untuk melihat kondisi perekonomian di Indonesia. Tujuan penelitian ini adalah untuk mengetahui hasil pengujian pengaruh kinerja keuangan dan makroekonmi terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor pertanian yang terdaftar di BEI periode 2018-2021. Jumlah sampel yang diambil sebanyak 10 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis diketahui bahwa ROE berpengaruh negatif dan signifikan terhadap return saham, TATO berpengaruh positif signifikan terhadap return saham, nilai tukar rupiah berpengaruh negatif dan tidak signifikan terhadap return saham. Dari hasil tersebut perusahaan harus memerhatikan dana yang tertanam dalam bentuk aset yang lebih produktif sehingga perusahaan dapat menggunakan asetnya secara efektif.
Analisis Penerapan Sistem Keuangan Desa (SISKEUDES) Terhadap Kualitas Laporan Keuangan Tahun Anggaran 2022 di Desa Tales Kecamatan Ngadiluwih Kabupaten Kediri Hamidah, Yuliana Siti; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11519607

Abstract

The village financial system (SISKEUDES) provides space for village government agencies to obtain wider information and encourages them to play a role in conveying information. This system will make it easier for village governments to prepare village programs. With the increasingly difficult and complex tasks of village governments occurring in villages, information and communication systems support villages in implementing governance that produces transparent and accountable financial reports. The aim of this research is to find out the results of the analysis of the implementation of the village financial system (SISKEUDES) on the quality of financial reports in Tales Village, Ngadiluwih District, Kediri Regency. This research was conducted in Tales Village, Ngadiluwih District, Kediri Regency using primary data. The data analysis technique is qualitative data analysis. Based on the results of the analysis, it was found that accountability and transparency in the management of village financial reports in Tales Village used stages in accordance with the regulations of PERMENDAGRI no. 20 of 2018 starting from planning and budgeting, implementation, administration, reporting and accountability so that Tales Village can produce good quality financial reports and in accordance with applicable regulatory standards
Implementasi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Terhadap Laporan Keuangan Pada BUM Desa MItra Sejati Desa Sukorejo Andika, Evan Bram; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12564428

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana implentasi laporan keuangan BUM Desa Mitra Sejati bagi Desa Sukorejo dan untuk mengetahui implementasi Laporan Keuangan BUM Desa Mitra Sejati dengan SAK ETAP. Penelitian ini menggunakan metode deskriptif kuantitatif. jenis data dalam penelitian ini yaitu data primer dan data sekunder. Temuan penelitian ini yaitu terdapat laporan keuangan yang belum sesuai dengan SAK ETAP dan kekurangan sumberdaya yang dimiliki oleh BUM Desa Mitra Sejati Desa Sukorejo. Informasi yang diterima pihak BUM Desa Mitra Sejati Desa Sukorejo terbatas. Kurangnya kesadaran pihak BUM Desa Mitra Sejati Desa Sukorejo terhadap pentingnya laporan keuangan yang sesuai standar. Praktik akuntansi pada BUM Desa mengacu pada SAK ETAP (2021) belum terlaksana karena terbatasnya pengetahuan akuntansi pengelola BUM Desa sehingga tidak mempraktekkan proses akuntansi yang memadai sesuai standar. Kurang optimalnya penyelenggaraan praktik akuntansi serta pemanfaatan informasi akuntansi pada BUM Desa selama ini bukanlah semata– mata merupakan kesalahan ataupun kekurangan para pengelola BUM Desa, tetapi juga di karenakan kurang optimalnya peran Pemerintah dan Perguruan Tinggi dalam mendorong dan memberikan fasilitas praktik akuntansi di BUM Desa.
Pengaruh Penggunaan Metode Risk Profile, Good Corporate Governance, Earning, Dan Capital Terhadap Tingkat Kesehatan Bank Setiawan, Reza; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12803775

Abstract

Evaluasi kondisi bank berdasarkan risiko dan kinerja menghasilkan tingkat kesehatan bank. Tujuan penelitian ini adalah untuk memastikan dampak profil risiko, tata kelola perusahaan yang sehat, pendapatan, dan permodalan terhadap peringkat komposit kesehatan bank di lembaga keuangan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2021. Sebelas perusahaan dipilih melalui penggunaan pendekatan purposive sampling. Analisis regresi linier berganda adalah metode yang digunakan untuk analisis. Temuan analisis menunjukkan bahwa profil risiko memiliki dampak negatif dan tidak signifikan terhadap keadaan kesehatan bank, seperti halnya tata kelola perusahaan yang baik. Penghasilan memiliki dampak positif dan tidak signifikan, dan modal memiliki dampak negatif dan tidak signifikan. Pengoperasian bisnis juga dilihat oleh pihak luar dapat berdampak pada evaluasi status kesehatan bank. Pihak perusahaan harus memperhatikan segala variable yang mempengaruhi tingkat kesehatan bank seperti, aset, kredit yang diberikan, dan modal, alangkah baiknya diputar pada aktiva yang lebih produktif sehingga perusahaan dapat menggunakannya secara efisien.
Pelatihan Akuntansi Praktek Mandiri Dokter Umum, Dokter Gigi Dan Keperawatan Di Kertosono Nganjuk Jawa Timur Kusuma, Marhaendra; Sari, Hanifah Puspita; Marjukah, Anis; Suaidah, Yuniep Mujati; Ratih, Nur Rahmanti
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.61

Abstract

The community service activity in the form of "Accounting Training for Independent Practice of General Practitioners, Dentists and Nursing in the Kertosono Nganjuk Area" is a collaboration of five permanent lecturers from four universities, namely Kadiri Islamic University, Widya Dharma University Klaten, STIE PGRI Dewantara Jombang and State Polytechnic Poor. This activity was attended by doctors and nurses in Kertosono who have non-BPJS Independent Practice businesses. This activity was held for two days, namely 15-16 December 2023 in the Kertosono Community Health Center meeting room at the presenters' own expense. The aim of this activity is to provide a practical understanding of the application of accounting for general practitioners, dentists and nurses who run independent business practices, and to train general practitioners , dentists and nurses prepare and interpret financial reports for independent practice businesses that are run. Keywords: Accounting; Independent Practice Doctor.
PENERAPAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALI BIAYA OVERHEAD PABRIK (Studi Kasus pada PG. MERITJAN Kediri) Riana, Riana; Ratih, Nur Rahmanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.262 KB) | DOI: 10.29407/jae.v1i1.433

Abstract

Adoption of Flexible budget as a means of controlling overhead costs (Case Study on PG. Meritjan Kediri ) aims to control overhead costs by implementing flexible budget at PG.Meritjan Kediri. Data Analysist techniques used in this research is quantitative descriptive by using a factory overhead cost variance analysis. From the analysis of direct labor hours show that there is not efficient in the analysis of variance variable overhead expenses comparing the total cost of a standard with the actual, because still any variance is unfavorable, this is due to flawed control of factory overhead costs at PG. Meritjan Kediri. KeyWords : Flexible Budget, Factory Overhead Cost
IMPLEMENTASI DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI Wahyuliningtyas, Sekar; Ratih, Nur Rahmanti; Kusummaningarti , Miladiah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5789

Abstract

Determining a decision to be taken by Tulungagung Ababiel Convection, it must be supported by sharp considerations. Making the right decision will result in an advantage for the company. One of the methods used in decision making is the differential cost method in making decisions to choose an option to increase profits. Making decisions using the differential method, it has something to do with opportunity costs where these costs aim to make choices and determine the decisions that must be taken and sacrifice other choices. By knowing this relationship, Ababiel Tulungagung Convection party can estimate how the implementation of differential costs and opportunity costs is in making decisions to make yourself or buy from outside so you can find out the right decisions for the company.The data analysis technique used in this study is a quantitative descriptive analysis technique. Data obtained from interviews and documentation. From the results of the analysis carried out, the research results show production costs which include raw material costs, labor costs, and factory overhead costs. After knowing the costs incurred, a comparison is made of the costs incurred by the company when producing itself with the cost of buying from suppliers. The company also uses opportunity costs to find out the opportunities the company gets if the company buys from outside and rents out the building it owns.
Co-Authors Andika, Evan Bram Anis Marjukah Eva Annisa Hamidah, Yuliana Siti Hanifah Puspita Sari Kusumaningarti, Miladiah Kusummaningarti , Miladiah Marhaendra Kusuma Priantoro, Wahyu Reza Setiawan Riana Riana, Riana Sri Luayyi Wahyuliningtyas, Sekar YUNIEP MUJATI SUAIDAH