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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Fokus Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Kontemporer Jurnal Pemerintahan dan Kebijakan (JPK) Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains Jurnal Karya Abdi Masyarakat Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Journal Research of Social Science, Economics, and Management Jurnal Ilmiah Mahasiswa Pertanian Journal of Innovation in Research, Education and Culture (JIREC) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Fokus Abdimas ADIMA Prosiding Seminar Nasional Unimus Celebes Journal of Community Services Journal of Fisheries & Marine International Journal of Economics, Management and Accounting Jurnal Pelayanan Masyarakat International Journal Business, Management and Innovation Review Asmara Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
RITA ANDINI
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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EVALUASI PENGAKUAN DAN PENGUKURAN TRANSAKSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DALAM KONSEP AKUNTANSI PERBANKAN SYARI’AH Andini, Rita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.168 KB) | DOI: 10.36694/jimat.v2i2.19

Abstract

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Alfa Durri Khayya; Kasidi; Rita Andini; Marsiska Ariesta Putri
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.487

Abstract

This study aims to analyze the effect of company size, Public Accounting Firm (KAP) size, and leverage on audit report lag in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used was purposive sampling with a sample size of 92 companies (276 observations). Data were analyzed using logistic regression. The results showed that company size had a significant effect on audit report lag, while KAP size and leverage did not have a significant effect. The coefficient of determination showed that the independent variables only explained 6.6% of the variation in audit report lag, while the rest was influenced by other variables outside the model.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DEWAN KOMISARIS, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021-2022 Bernadette Elfrida; Rita Andini
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.488

Abstract

The purpose of this study: 1) To determine and analyze the effect of company size on company value, 2) To determine and analyze the effect of profitability on company value, 3) To determine and analyze the effect of leverage on company value, 4) To determine and analyze the effect of the board of commissioners on company value, 5) To determine and analyze the effect of Corporate Social Responsibility (CSR) on company value. The population in this study is all data from Energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022, totaling 59 companies. This research was conducted by sampling with a purposive sampling technique, obtaining a sample of 31 companies. The analysis technique used is panel data regression. The results of this study can be concluded that: partially the company size variable has a positive effect, while the profitability, leverage, board of commissioners, and Corporate Social Responsibility (CSR) variables do not affect company value.
ANALISIS DUPONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN (STUDI KASUS PT. TELKOMUNIKASI INDUSTRI Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017 - 2021) Amelia Kusumawardani; Rita Andini
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 2 (2024): November 2024 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i2.514

Abstract

This research aims to determine the value of financial performance at PT Telkomunikasi Industri Tbk using the Du Pont System with the help of TATO (Total Asset Trun Over), NPM (Net Profit Margin), EM (Equity Multiplier), Net Income to determine ROE (Retrun On Equity ), ROA (Return On Assets), ROI (Return On Investment) which are used to find out whether the company is in good condition or not. The analytical method used is Du Pont System analysis which uses telecommunications companies using the company PT Telkomunikasi Industri Tbk to test whether the company is in good condition or not. In this analysis, descriptive qualitative analysis is used which explains how the Du Pont System determines the financial performance of the company PT Telkomunikasi Industri Tbk. The results of this research can be concluded that the existence of the Du Pont System can help investors to find out the financial performance of each company and can compare with other companies whether the company is in good condition or not. In this research, PT Telkomunikasi Industri Tbk is not in a bad condition, it can be seen from the ROI (Return On Investment), ROA (Return On Asset), ROE (Return On Equity) values which have decreased.
Optimalisasi Pemasaran Produk Jamur Krispi dalam Pengembangan UMKM di Desa Branjang Kecamatan Ungaran Barat Kabupaten Semarang Teti Safari; Heru Yulianto; Dimas Adi Wicaksono; Rita Andini; Yoto Yoto
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 3 No 1 (2024): Februari 2024: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v3i1.365

Abstract

Penelitian ini bertujuan untuk optimalisasi pemasaran terhadap produktivitas Kinerja UMKM Usaha jamur crispy di Desa Brangjan Kecamatan Ungaran Barat Kabupaten Semarang. Peningkatan akses pasar melalui platform e-commerce, strategi pemasaran efektif, dan kerjasama dengan distributor merupakan strategi penting bagi UMKM dalam memperluas jangkauan produk dan meningkatkan penjualan. Selain itu, UMKM juga perlu menerapkan strategi pemasaran yang efektif, seperti penggunaan media sosial, promosi produk yang kreatif, dan pemilihan segmen pasar yang tepat.
Pelatihan Manajemen Keuangan UMKM Kecamatan Kaliwungu Ninik Dwi Atmini; Rita Andini; Utami Puji Lestari; Ahmad Dwi Nurdiyanto; Ika Susanti
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.641

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Kaliwungu District often face financial management challenges, including limited knowledge in basic bookkeeping and financial statement preparation. This study aims to enhance the financial literacy and management skills of MSME actors in Kaliwungu District through comprehensive training. The method involved three stages: preparation (licensing, media, and material preparation), implementation (lectures, tutorials, and discussions), and evaluation. The training, held on May 15, 2024, was attended by 43 MSME participants from Forkom UMKM Kaliwungu. The results showed a significant increase in participants' knowledge and understanding of financial statements, evidenced by active participation in discussions and practical exercises. Post-training evaluation indicated that 53% of participants understood the material well, and 33% understood it very well. The training methods were also positively received (45% strongly agreed, 40% agreed). This program successfully empowered MSME actors to prepare financial reports, contributing to better financial management and supporting the sustainable economic development of MSMEs in Kaliwungu.
High and Low Taxa Specificity of Rhizosphere Bacteria Communities of Mangrove (Rhizophora mucronata) from Kuala Langsa and Telaga Tujuh Island, East Aceh Maysaroh, Siti; Samira Ismet, Meutia; Andini, Rita; Anggraini, Nurlita; Subhan, Beginer
Jurnal Ilmiah Perikanan dan Kelautan Vol. 16 No. 2 (2024): JURNAL ILMIAH PERIKANAN DAN KELAUTAN
Publisher : Faculty of Fisheries and Marine Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jipk.v16i2.55882

Abstract

Highlight Research Bacteria from mangrove sediment have been identified, and environmental parameters have been analyzed. The relationship between rhizosphere bacteria and the environment has been analyzed. The distribution and abundance of rhizosphere bacteria differ between Kuala Langsa and Telaga Tujuh. The diversity and abundance of rhizosphere bacteria are not influenced by environmental parameters. Abstract The focus of this study on understanding the structure and dynamics of rhizosphere bacteria in mangrove ecosystems is driven by the increasing acknowledgment of the crucial roles these microorganisms play in ecosystem functioning. Rhizophora mucronata, a key mangrove species, is known for its ecological significance. Investigating the bacteria associated with its rhizosphere offers valuable information about the symbiotic relationships between mangrove vegetation and microbial communities. Bacteria are vital for decomposition and nutrient availability in mangroves. This research examines sediment from rehabilitated and natural areas to understand how human and natural factors shape bacterial communities.The DNA sequence was analyzed using Next-Generation Sequencing (NGS), which targeted the 16S bacterial region in the V3-V4 rDNA. Additionally, environmental factors such as nitrate, phosphate, and sulfur content were also analyzed. Kruskal-Wallis and T-test statistical analyses were used to examine the abundance of bacteria and environmental parameters between study sites.There are differences in the types of bacteria found in Kuala Langsa and Telaga Tujuh. Approximately 7% of the rhizosphere bacterial groups were exclusively detected in Telaga Tujuh, such as Fusobacteriia (Class). Additionally, the abundance of bacteria at both locations differs significantly (p < 0.05), as determined by Kruskal-Wallis. The results of the t-test indicate that the observed environmental parameters do not differ significantly from each other. The environmental parameters studied did not significantly impact the types or abundance of detected rhizosphere bacteria.
Trust (Amanah) Competence Poerbantoro, Heri; Sukamto, Sukamto; Andini, Rita; Handayani, Tri; Sulistyawati, Dwi Retna
Journal Research of Social Science, Economics, and Management Vol. 3 No. 12 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i12.699

Abstract

This article aims to describe the relationship between the competence concept and the Islamic value of trust (amanah). Trust (amanah) competence is an ability of a person to incorporate a set of knowledge, skills, and trust based on the nature of integrity, sincerity, and responsibility, in order to obtain happiness and success. The new concept of competence requirement is expected to become the foundation for human resource development, so that competent professionals would avoid bad behavior and corruption. This study's contribution to the Resource-Based View Theory, particularly its emphasis on competence, is founded on knowledge and trustworthiness.
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY: PADA PERUSAHAAN PROPERTI & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2022 Yovita Verlinda Sari; Rita Andini
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.445

Abstract

The goal of this research is to predict audit delay in Property and Real Estate businesess sector which is listed on the Indonesia Stock Exchange from 2020 until 2022, which is influenced by company size, solvency, profitability, public accounting firm (KAP) size, audit opinion. 92 companies became popilations in this research. After sampling using purposive sampling, 68 companies became the sample. Logistic regression is the analysis technique used in this research. This research results is partially the profitability have impact on audit delay, while the company size, solvency, public accounting firm (KAP) size and audit opinion has no impact on audit delay.
PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA UMKM DI KEDUNGMUNDU Andini, Rita; Ariesta, Marsiska
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24006

Abstract

Kegiatan pengabdian ini bertujuan membantu para pemilik UMKM penganan kecil di daerah Kedung Mundu dalam menyusun dan merancang sistem laporan keuangan dengan cara memberikan pengetahuan tentang pencatatan, pengiktisaran, pengelompokan dan pelaporan keuangan secara sederhana serta membuat sistem laporan keuangan dengan aplikasi Microsoft excel. Pengumpulan data dilakukan dengan teknik dokumentasi, survei, dan observasi. Data yang digunakan adalah data primer dan data sekunder. Metode pelaksanaan kegiatan berbentuk pelatihan dan diskusi bersama serta uji coba sistem laporan keuangan sebagai bentuk evaluasi kegiatan. Hasil dari kegiatan ini adalah pemilik UMKM beserta staf admnistrasi bersemangat dan antusias mengikuti pelaksanaan kegiatan dari awal hingga akhir, bertambahnya pengetahuan dan pemahaman peserta pengabdian tentang siklus akuntansi dan transaksi keuangan
Co-Authors A.A. Ketut Agung Cahyawan W Abill, Sayla Baqdain Adji Seputro Afifuddin, Muhammad Agung Pambudi Ahmad Sahri Romadon Aini, Ratna Nurul Alfa Durri Khayya Amelia Kusumawardani Anggraini, Nurlita Anggraini, Nurlita Putri Ariesta, Marsiska Beginer Subhan Bernadette Elfrida Chalidad Azizi Darusman Darusman Dewi Astuti Dheasey Amboningtyas Dimas Adi Wicaksono Dwi Nurdiyanto, Ahmad Dwi Retna Sulistyawati Endang Sunarwati Srimariana Fada’ Rafsanjani Fatahillah, Tajib Heri Poerbantoro Heri Usodo Heru Yulianto Hidayati, Salma Aprilia Ika Susanti Imanditya, Muhammad Fachriza Kasidi Krisnawati, Hani L, Erika Lola Adres Yanti Lutfiyah, Inayatul Marsiska Ariesta Putri Meutia Samira Ismet Mohklas Mohklas, Mohklas Monita Olivia Muhammad Ikhsan Sulaiman Muhningtiyasari, Djuliana Nafa, Aenun NEVIATY PUTRI ZAMANI Ningtyas, Dwi Rahayu Ninik Dwi Atmini Nur khotib Nidayatullah Nurdiyanto, Ahmad Dwi Nyoman M N Natih Pangesti, Vivi Setyo Pardede, Pardede Poerbantoro, Heri Praptono, Sri Raden Mohamad Herdian Bhakti Rahmawati, Faizah Mintya Riska Amelia Ristianto, Hesti Riyono, Riyono Safari, Teti Saidatun Hana Samira Ismet, Meutia Seputro, Adjie Siti Maysaroh Subhan Subhan Suhendrayatna Suhendrayatna Sukamto Sukamto Sukamto Sukamto Sukirman Sukirman T, Ade Tamaulina Br Sembiring Tri Handayani Tri Handayani Vera Melinda Wahyuningsih, Melani Y. Sutomo Yoto Yoto Yovita Verlinda Sari