Article Per Year (5 Year)
p-Index From 2020 - 2025
1.512
P-Index
This Author published in this journals
All Journal Aktiva : Jurnal Akuntansi dan Investasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi Bisnis & Manajemen (ABM) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Governors Journal of Economics, Accounting, Tax and Management
Prasetya, Rizky
State Polytechnic Of Malang, Malang, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Biological Asset Disclosure, Profitability, and Green Accounting: The Impact on Company Value Harvanda, Veriza Norma; Zandra, Rosy Aprieza Puspita; Miharso, Apit; Prasetya, Rizky
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4104

Abstract

This research aimed to determine the impact of biological assets disclosure measured by using index Wallace, profitability measured by return on assets (ROA), and green accounting expressed by PROPER, on firm value, measured by using Tobin’s Q. The data used in this study were analyzed by using multiple linier regression. The population for this research comprised agricultural companies listed on the ISE between 2016 and 2022. The research sample was selected using a purposive sampling method, resulting in a total of 7 companies. The results of this research partially showed that the biological assets disclosure and profitability had a positive effect on the firm value. Meanwhile, green accounting had no effect on firm value. Simultaneously, biological assets disclosure, profitability, and green accounting had an impact on firm value. The novelty of this research lies in its comprehensive analysis of the interplay between biological asset disclosure, profitability, and green accounting practices on firm value within the agricultural sector, emphasizing the importance of adhering to PSAK 69 for biological assets disclosure. Companies should focus on improving biological assets disclosure and profitability by increasing revenue and reducing costs to enhance firm value.
MENILIK LEARNING OUTCOME AKUNTANSI VOKASI MELALUI PROGRAM MBKM, SUDAHKAH TERCAPAI? Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Miharso, Apit
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 1 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i1.2305

Abstract

Melalui pengamatan variasi jenis penugasan dari mitra magang dan sulitnya program WMK memenuhi muatan materi dan learning outcome mata kuliah reguler, penelitian ini ditujukan untuk mengeksplorasi tentang sejauh mana program MBKM dapat memenuhi Learning Outcome yang telah ditetapkan oleh jurusan Akuntansi Politeknik Negeri Malang. Penelitian ini menggunakan pendekatan interpretif kualitatif. Model penelitian ini berupaya menjawab permasalahan yang berkaitan dengan pertanyaan why dan how, melalui upaya pengumpulan data dengan dokumentasi, wawancara dan tes akademik pada beberapa mahasiswa yang diamati. Program ini disimpulkan memiliki dampak positif dalam mendukung pencapaian learning outcome Prodi, serta pada penguasaan softskill bagi mahasiswa. Namun, sebagian dari pelaksanaan program MBKM di lapangan dianggap kurang relevan dengan tuntutan kompetensi mahasiswa/lulusan, dan mitra magang kadang gagal dalam mendukung ketercapaian learning outcome yang sudah ditetapkan.
Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Aprieza Puspita Zandra, Rosy; Handayani Soedarso, Elvyra; Prasetya, Rizky; Miharso, Apit
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.906

Abstract

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.
Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Abstract

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.
Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

Abstract

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.
Peningkatan Literasi Digital dan Keamanan Siber untuk Penguatan Personal Finance pada Kelompok Anggota Koperasi di Malang Apriana Rahmawati; Prasetya, Rizky; Yanto, Alif Faruqi Febri; Ratnadewati, Nabilla Carissa
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Mei 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i3.691

Abstract

Teknologi digital kini menjadi bagian tak terpisahkan dalam kehidupan sehari-hari, termasuk dalam pengelolaan keuangan personal. Oleh karena itu, literasi digital dan keamanan siber menjadi aspek krusial untuk melindungi data serta aset pengguna dari maraknya penipuan, khususnya melalui aplikasi QRIS dan layanan mobile banking. Pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan anggota Kelompok Wanita Koperasi SBW Malang dalam literasi digital dan praktik keamanan siber, sehingga dapat mengelola keuangan pribadi dengan lebih aman dan efektif. Metode yang digunakan meliputi penyampaian materi komprehensif tentang potensi ancaman siber dan praktik perlindungan data, demonstrasi pengamanan perangkat seluler, serta simulasi transaksi QRIS dan mobile banking yang aman. Hasil evaluasi melalui kuesioner menunjukkan peningkatan kesadaran keamanan siber, ditandai oleh kemampuan mengenali ancaman phishing, menerapkan autentikasi ganda, dan langkah mitigasi serangan siber. Dengan meningkatnya literasi digital dan kesiapsiagaan siber ini, anggota Koperasi SBW diharapkan mampu mencegah kerugian finansial, memperkuat kemandirian ekonomi, serta menerapkan pengelolaan keuangan digital yang lebih akuntabel dan berkelanjutan.
Biological Asset Disclosure, Profitability, and Green Accounting: The Impact on Company Value Harvanda, Veriza Norma; Zandra, Rosy Aprieza Puspita; Miharso, Apit; Prasetya, Rizky
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4104

Abstract

This research aimed to determine the impact of biological assets disclosure measured by using index Wallace, profitability measured by return on assets (ROA), and green accounting expressed by PROPER, on firm value, measured by using Tobin’s Q. The data used in this study were analyzed by using multiple linier regression. The population for this research comprised agricultural companies listed on the ISE between 2016 and 2022. The research sample was selected using a purposive sampling method, resulting in a total of 7 companies. The results of this research partially showed that the biological assets disclosure and profitability had a positive effect on the firm value. Meanwhile, green accounting had no effect on firm value. Simultaneously, biological assets disclosure, profitability, and green accounting had an impact on firm value. The novelty of this research lies in its comprehensive analysis of the interplay between biological asset disclosure, profitability, and green accounting practices on firm value within the agricultural sector, emphasizing the importance of adhering to PSAK 69 for biological assets disclosure. Companies should focus on improving biological assets disclosure and profitability by increasing revenue and reducing costs to enhance firm value.
PENETAPAN STRATEGI BERSAING BERDASARKAN ANALISIS SWOT DAN MATRIKS STRATEGI PADA UD KUDA TERBANG Wulandari, Indri; Candrawati, Triesti; Prasetya, Rizky
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1363

Abstract

This research aims to determine the competitive strategy of UD Kuda Terbang through SWOT analysis and strategy matrix. The data used are primary data such as observations, interviews, and questionnaires to MSMEs, while secondary data are documentation that includes a brief history of the company, organizational structure, vision and mission. Data obtained from MSMEs will be used as the basis for SWOT analysis. The results showed that MSMEs are in an above-average position according to the values in the IFE and EFE matrices. The SWOT matrix produce several alternative strategies, including market penetration, market development, product development, related diversification, and retrenchment. The IE matrix is in quadrant I, indicating a grow & build position. The GSM matrix is in quadrant I, indicating an aggressive conditions. A comparison of the strategy analysis results of the SWOT, IE, and GSM matrices show that the three best strategies are market penetration, market development, and product development. The QSPM matrix results for these three strategies show that product development strategy is the top priority, with a TAS score of 7.01—the highest compare to the other strategies. UD Kuda Terbang is expected to implement product development strategies, through design innovation, product diversification, or improving products quality.
Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Abstract

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.
Beyond Harmonization Exploring the Synergies of ACGS Implementation in Singapore, Thailand and Indonesia Rahmawati, Apriana; Faruqi Febri Yanto, Alif; Prasetya, Rizky
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3013

Abstract

This study analyzes the ASEAN Corporate Governance Scorecard (ACGS) performance of three companies: Keppel (Singapore), Central Retail (Thailand) and Bakrie & Brothers (Indonesia). This research employs a qualitative method with a descriptive approach. The data analysis technique used is document content analysis. The data analysis procedure is carried out by collecting data sources, analyzing the collected data using the ASEAN Corporate Governance Scorecard and calculating the final score based on the predetermined weights. The results of this study indicate that Central Retail achieved the highest score among the companies, followed by Keppel and Bakrie, in the implementation of ASEAN Corporate Governance Scorecard Level 1. This finding aligns with institutional theory, which suggests that the implementation of corporate governance (CG) practices is influenced by institutional norms and expectations, as reflected in the ASEAN Corporate Governance Scorecard.
Co-Authors Alif Faruqi Febri Yanto Apit Miharso Apriana Rahmawati Asdani, Andi Candrawati, Triesti Faruqi Febri Yanto, Alif Galuh Kartiko Handayani Soedarso, Elvyra Harvanda, Veriza Norma Indri Wulandari, Indri Ludfillah, Novrida Qudsi Nugrahani, Novi Nurfitriasih, Dyah Metha Ratnadewati, Nabilla Carissa Rosy Aprieza Puspita Zandra Syuliswati, Atika