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All Journal JURNAL ECONOMIA SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Oeconomicus Journal of Economics Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika Ekonomi Bisnis RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) An-Nisbah: Jurnal Ekonomi Syariah
Meirini, Dianita
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Religion Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Mechanical Engineering Public Health Social Sciences

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ANALISIS MANAJEMEN PERSEDIAAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY DAN REORDER POINT DALAM PENGENDALIAN PERSEDIAAN GAS LPG 3 KG PADA SPBE PT.BCP CIREBON Sanni El Randi, Tuti Ratnawati; Meirini, Dianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.375 KB) | DOI: 10.32670/fairvalue.v4i4.698

Abstract

Management accounting in inventory management is critical in determining theamount of inventory by company management. Demand rises and falls as a resultof public demand. When the price of 3 kg LPG gas rises due to increased publicdemand, it can cause a shortage of goods, resulting in price instability in themarket. The aim of this study was to determine the analysis of 3 kg LPG gasinventory management in determining the optimal quantity using the EconomicOrder Quantity (EOQ) method, determining the right Reorder Point (ROP),efficient total inventory-costs, and safety stock inventories in controlling thesupply of LPG gas at SPBE PT BCP Cirebon. This study utilized the descriptive qualitative research method with primary and secondary data sources. Theconclusion shows that (EOQ) and (ROP) methods are more effective and efficientif they can be applied to SPBE PT BCP. The average purchase quantity of themost optimal inventory EOQ method is 58,092 kg with a frequency of 184 timesper year, safety stock quantity is 102,900 kg, ROP will be conducting if theremaining inventory is 138,214 kg, and the total cost of inventory is more efficientat Rp. 61,037,316.6
Peran Kredit Usaha Rakyat Syariah Dalam Meningkatkan Kesejahteraan Usaha Budidaya Perikanan Fansuri Farm (Anggota Kelompok Ikan Sadar Jati Mulyo) Silvi Yurike Farera; Meirini, Dianita
EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Vol 7 No 1 (2023): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Publisher : STIES INDONESIA PURWAKARTA Dan MES PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/ee.v7i1.827

Abstract

Sharia People's Business Credit is a regulatory program from the government specifically aimed at Micro, Small and Medium Enterprises as a source of capital. This study aims to determine the welfare of the Fansuri Farm aquaculture business on the use of Sharia People's Business Credit in terms of indicators of income level, expenditure level, education level, health level, living conditions and facilities. This research method is qualitative, with the type of case study research. Data collection techniques using interview and observation methods. The results of the study can be concluded that Fansuri Farm feels a significant impact on the use of Sharia People's Business Credit financing where increased welfare and business development can be seen from the increase in the number of ponds and fish capacity. The advantage of Fansuri Farm fish farming is that it already has a wide market share, while the obstacles are declining fish prices and slowly rising fish feed prices.
PENGARUH PENGETAHUAN INVESTASI, LITERASI KEUANGAN, RISIKO INVESTASI DAN EFIKASI KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA DI PMS Waningsih, Reni; Meirini, Dianita
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 2 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i1.2242

Abstract

Globalization has led to the emergence of a variety of investment products that are readily available to students for investing, particularly those enrolled in study programs in Islamic Financial Management and Islamic Economics who have taken courses on Islamic capital markets. In actuality, there is still not much enthusiasm in investing. This research was conducted to test the influence of investment knowledge, financial literacy, investment risk, and financial effectiveness on student investment interest in the Sharia capital market on students of Sharia Financial Management and Sharia Economy at UIN Sayyid Ali Rahmatullah Tulungagung. The method adopted for this study is a quantitative method. 245 students served as the main source of research data through the use of a questionnaire in data gathering. Data testing using SPSS 25 for validity tests, reliability tests, normality tests, multicolinearity tests and determination coefficient tests. Research results show that investment knowledge, financial literacy, financial effectiveness have a positive and significant impact on investment interest. Investment risk has a negative and significant impact on investment interest. Investment knowledge, financial literacy, investment risk, and financial effectiveness simultaneously have a positive and significant impact on student investment interest in the Sharia capital market
Pengaruh Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas: Fitrifatun, Nailil; Meirini, Dianita
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.4175

Abstract

This research is useful for identifying the effect of implementing green accounting, environmental performance, firm size and liquidity on company profitability in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The method used in this study is a quantitative method with using purposive sampling as a sampling technique, according to predetermined criteria. So that a sample of 24 mining sector companies were obtained which were listed on the IDX from 2018 to 2022. This study used secondary data obtained from the company's annual report. The variables used in this study are independent variables, namely green accounting (X1), environmental performance (X2), firm size (X3), liquidity (X4), and the dependent variable, namely profitability (Y). The data analysis technique in this study was a panel data regression test using Eviews 12 software. Partially (T test) it was found that green accounting has a significant negative effect on profitability, but environmental performance, firm size, and liquidity have a significant positive effect on company profitability. Simultaneously (F test) the results show that green accounting, environmental performance, firm size and liquidity have a significant effect on company profitability. Keywords: Environmental performance; firm size; green accounting; liquidity; profitability.
Peningkatan Pengetahuan Pelaku UMKM dalam Pembuatan Laporan Keuangan Berbasis Aplikasi Akuntansi UKM Meirini, Dianita
Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 8 No. 2 (2024): June
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jindeks.v8i2.5125

Abstract

Salah satu usaha yang berkembang dan banyak sekali dilakukan oleh masyarakat Indonesia adalah Usaha Mikro Kecil dan Menengah (UMKM). Dalam perkembangannya UMKM di Indonesia banyak sekali yang belum tersentuh oleh pihak perbankan. Hal ini dikarenakan minimnya pengetahuan dan keterampilan pelaku UMKM di Indonesia akan pembuatan laporan keuangan. Pengabdian ini diarahkan untuk memberikan wawasan pengetahuan akuntansi dasar dan pelatihan pembuatan laporan keuangan berbasis aplikasi UKM bagi pelaku UMKM di Kecamatan Kedungwaru, Kabupaten Tulungagung. Metode yang digunakan dalam pengabdian ini meliputi: 1) pre test, 2) Pelatihan akuntansi dasar, 3) post test, 4) uji beda dengan uji statistik (paired sample t-test). Hasil yang diperoleh adalah nilai sig. 2-tailed sebesar 0,000. Nilai ini lebih kecil dibanding tingkat signifikansi yang digunakan (0,000 < 0,050), disimpulkan bahwa terdapat perbedaan yang signifikan antara nilai pre test dengan nilai post test. Nilai mean mengalami peningkatan dari 51,67 meningkat menjadi 84,67. Dapat disimpulkan kegiatan pengabdian masyarakat melalui pelatihan ini mampu meningkatkan pengetahuan akuntansi dasar pelaku UMKM di Kecamatan Kedungwaru, Kabupaten Tulungagung.
Analisis partisipasi masyarakat dalam membayar pajak bumi dan bangunan di Kelurahan Warujayeng Kecamatan Tanjunganom Kabupaten Nganjuk Miladiah, Laili; Meirini, Dianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): 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

Abstract

It doesn’t matter whether it is a developed country, a developing country, or a developing country, the rapid development of the country never stops. Indonesia is one of the developing countries that keeps improving the development of the country. Development requires money, one of which comes as a result of people's aspirations: property taxes and building taxes. This study aims to analyze community participation in payment of land and building tax (PBB) in Warjayen Village, Tanjungganom District, Nganjuk District. The research method used is a qualitative method of descriptive research type. The results of this study show that community participation in Warjaen Village is sub-optimal. A factor that hinders the payment of property and building taxes is the lack of public awareness of their tax obligations due to lack of education and village government involvement. In other words, community engagement is not good because the level of communication, attitudes and responsibilities of tax officials are not optimal.
Pelatihan Publikasi Artikel Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSATU Pada Jurnal Terakreditasi Zahroh, Umy; Meirini, Dianita
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.5448

Abstract

Peran dan fungsi penting artikel ilmiah atau jurnal ilmiah adalah, sebagai komunikasi akademik, diseminasi, pengembangan budaya akademik di perguruan tinggi, dan pertukaran informasi iptek. Namun perkembangan artikel ilmiah di jurnal ilmiah tidak sebesar perannya, terutama dalam menghasilkan jurnal ilmiah yang berkualitas. Indonesia tergolong negara dengan output publikasi ilmiah yang rendah. Terutama penelitian di bidang akuntansi dan keuangan. Kualitas artikel ilmiah yang dihasilkan bidang ini diukur dengan H-Index masih berada di peringkat ke-44 dan tidak berubah sejak tahun 2014. Minat menulis 200 mahasiswa Sarajana Akuntansi pada tiga PTN di Kota Malang juga tergolong rendah. Oleh karenanya, pengabdian kepada masyarakat ini menggunakan metode pelatihan bertujuan memberikan pemaparan materi dan trial tools publikasi artikel ilmiah kepada mahasiswa Fakultas Ekonomika dan Bisnis Islam, Program Akuntansi Syariah UINSATU. Pengabdian diawali dengan pemberian pretest mengenai pemahaman substansi artikel ilmiah, pemaparan materi penulisan dan publikasi artikel ilmiah, dan di akhir sesi diakhiri dengan posttest. Selanjutnya hasil pretes dan posttest tersebut akan diuji perbandinga, apakah mahasiswa yang mengikuti pelatihan mengalami peningkatan pengetahuan tentang publikasi artikel ilmiah setelah mengikuti pelatihan tersebut. Hasil pengabdian ini menyatakan: 1) Terdapat pengaruh yang signifikan pelaksanaan pelatihan publikasi artikel ilmiah mahasiswa terhadap peningkatan pengetahuan mahasiswa dalam menulis dan menerbitkan artikel ilmiah. 2) Mahasiswa Program Akuntansi Syariah Fakultas Ekonomika dan Bisnis Islam UINSATU dapat membuat artikel ilmiah di jurnal dengan melibatkan tools yang diperlukan seperti Mendeley, Publish atau Perish.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Laba Akuntansi terhadap Return Saham Mafsud, Muhamad; Meirini, Dianita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.253 KB) | DOI: 10.37034/infeb.v5i2.569

Abstract

The capital market is a place where investors invest their capital in the hope of a return in the form of a return on investment. Investors use financial reports in investing but cannot analyze the stock returns that will be received starting operating cash flow, investment cash flow, and funding cash flow. The method used is a quantitative method with multiple linear regression tests using the eviews data processing application. The results of this study. The coefficient X1 (cooperative cash flow) is 0.170479413211 which means that if the cooperative's cash flow increases, it will cause an increase in stock returns with no positive effect with a significant value of 0.7170 > 0.05. The coefficient X2 (Investment Cash Flow) on stock returns (the dependent variable Y) has no effect with a significant value of 0.3113 > 0.05. The X3 coefficient (Funding Cash Flow) on stock returns (Y dependent variable) has no effect 0.6658 > 0.05 and the X4 coefficient (Accounting Profit) is 0.352300 which means that if accounting profit increases once it will cause an increase in Stock Return (dependent variable Y) or has a positive effect of 0.964377644814 when other variables are constant with a significant value of 0.000 <0.05.
Pengaruh ROA, ROE, NPM dan DER Terhadap Harga Saham Perusahaan Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Agustin, Eka Fina; Meirini, Dianita
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4537

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, return on equity, net profit margin, dan debt to equity ratio secara parsial dan simultan terhadap harga saham perusahaan sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat assosiatif dengan teknik pengambilan sampel menggunakan metode purpossive sampling, sehingga diperoleh 12 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel menggunakan program Eviews 9.0. Hasil dari penelitian ini menunjukkan bahwa secara parsial return on asset berpengaruh signifikan terhadap harga saham sedangkan return on equity, net profit margin, dan debt to equity ratio tidak berpengaruh signifikan. Hasil penelitian ini secara simultan menunjukkan bahwa return on asset, return on equity, net profit margin, dan debt to equity ratio berpengaruh secara signifikan terhadap harga saham. Kata Kunci: Return on Assset; Return on Equity; Net Profit Margin; Debt to Equity Ratio dan Harga Saham.
Improving Voluntary Tax Compliance: The Role of Account Representatives’ Quality Services Khoiriawati, Novi -; Mashudi, Mashudi; Meirini, Dianita; Muhammadi, Qasem
Jurnal Economia Vol. 21 No. 3 (2025): October 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i3.84208

Abstract

This study examines the mediating role of taxpayer’s satisfaction in the relationship between service quality of account representative and voluntary tax compliance. The research employed a quantitative approach with a survey method. The data were collected by distributing questionnaires to 327 taxpayers who had previously consulted with an account representative. Structural equation modelling (SEM) using AMOS Graphics was employed to analyse the data. The research results showed that the service quality of account representatives and taxpayer satisfaction had positive and significant effects on voluntary compliance. This study also found that taxpayer satisfaction does not mediate the relationship between the service quality of account representatives and voluntary. This was because tax payments are compulsory and based on law, so whether the taxpayers are satisfied with the service of the account representative does not affect their compliance in paying the taxes.
Co-Authors Agustin, Eka Fina Alfa Zakiah Dyah Pravitasari Fitrifatun, Nailil Khoiriawati, Novi - Mafsud, Muhamad Mashudi Mashudi Miladiah, Laili Muhammadi, Qasem Rahayu, Tashya Novita Puji Sanni El Randi, Tuti Ratnawati Silvi Yurike Farera Siwi, Galih Raka Umy Zahroh, Umy Waningsih, Reni