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All Journal Jurnal Abdimas Serawai Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Fairness
Pertiwi, Dinal Eka
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The Effect Of Inflation, Interest Rates And Capital Structure On Share Prices In Manufacturing Companies (Food And Beverage Sub-Sector Listed On The Indonesian Stock Exchange For The 2019-2022 Period) Akbar, Robillah; Pertiwi, Dinal Eka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.5868

Abstract

This research aims to determine the effect of inflation, interest rates and capital structure on share prices in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The population obtained in the research were food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The research samples obtained were 36. The sample collection technique used purposive sampling. The method in this research is a quantitative method. This research uses multiple linear regression analysis using SPSS V25 software. The results of this research show that inflation and capital structure have no effect on stock prices, while interest rates have an effect on stock prices.
UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO Pertiwi, Dinal Eka; Husaini, Husaini
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.706 KB) | DOI: 10.33369/fairness.v7i3.15180

Abstract

This study aims to analyze the effect of the characteristics of the Audit Committee on the implementation of risk management. The intended characteristics of the Audit Committee are independence, expertise, size, and meetings. This study also uses company size, leverage, and auditor reputation as control variables.The sample in this study were non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Using the purposive sampling method, finally obtained 214 observations. This study uses logistic regression to analyze data.The results showed that the size of the audit committee had a positive and significant effect on risk management, while independence, meetings, competence had no influence on the implementation of risk management. 
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN NON KEUNGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Pertiwi, Dinal Eka
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.632 KB) | DOI: 10.33369/fairness.v9i3.15240

Abstract

This study aims to prove the effect of audit committee characteristics on the quality of financial statements and prove that audit quality affects and strengthens the relationship between audit committee characteristics and the quality of financial statements.The population of this study was non-financial companies listed on the Indonesia Stock Exchange. The selection sample was done by purposive sampling method based on inclusion criteria. Hypothesis testing in this research used linear regression analysis.The results showed that there was no association between the audit committee characteristics with persistence, predictability, the number of the audit committee expertise, and the number of the audit committee meeting. Furthermore, the commissioner independent had an effect on conservatism. The number of the audit committee expertise and the number of the audit committee meeting with the financial report timeline were correlated. In addition, big four as moderation had an association with the audit committee meeting number and conservatism, which had a big impact on strengthening the correlation between the number of the audit committee meeting and conservatism.
PENGARUH PENERAPAN FINTECH DAN INKLUSI KEUANGAN TERHADAP KEBERLANJUTAN UMKM KOTA BENGKULU Nur Lestari, Ana; Fitria , Desi; yuniarti, Rina; Pertiwi, Dinal Eka
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the impact of financial technology (fintech) implementation and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The research method used a quantitative approach, with primary data obtained through questionnaires distributed to 75 MSMEs operating in the culinary sector in Bengkulu City. The data analysis technique used multiple linear regression with the help of SPSS. The results indicate that partially, fintech implementation has no significant effect on MSME sustainability, while financial inclusion has a positive and significant effect on MSME sustainability. Simultaneously, fintech implementation and financial inclusion have a significant effect on MSME sustainability. The conclusion of this study indicates that financial inclusion plays a crucial role in supporting MSME sustainability, while fintech implementation has not yet significantly impacted MSME business sustainability in Bengkulu City. Keywords: Fintech, Financial Inclusion, MSME Sustainability, Msmes
Pemberdayaan Dan Pelatihan SDM UMKM Melalui Pelatihan Pengelolaan Keuangan Bagi Usaha Mikro Kecil Dan Menengah di Kabupaten Bengkulu Utara Zulyanto, Aan; Mukadar, Amir; Suhendra, Chairul; Pertiwi, Dinal Eka; Nazar, Nazar
JURNAL ABDIMAS SERAWAI Vol. 3 No. 3 (2023): Jurnal Abdimas Serawai (JAMS)
Publisher : Program Studi Administrasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Muhammadiyah Bengkulu 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jams.v3i3.9341

Abstract

In 2020, the Ge-ARU (North Bengkulu I Love Products Movement) MSME Association was formed, one of the goals of which is to make North Bengkulu Regency an environmentally friendly, technology-based business city. With a current membership of 712 MSMEs engaged in the following fields: culinary, palm oil waste utilization, sales of agricultural products and processing, and others. One form of human resource development effort can be done through training because training can improve skills and knowledge. Currently, the need for training in the community and MSMEs is very important to increase the productivity and quality of good MSMEs. Several MSME groups have the potential to develop skills through training; one of the training activities that will be carried out is the financial management strategy for MSMEs. In this service, the activities carried out are as a solution to existing problems, namely providing education, socialization, and assistance on Financial Management Strategies for MSMEs. Some of the materials provided include financial conditions, asset status, debt, capital, business planning, and several other financial strategies, including the preparation of good financial reports for MSMEs.
Co-Authors Aan Zulyanto, Aan Akbar, Robillah Chairul Suhendra Fitria , Desi Husaini Husaini Mukadar, Amir Nazar Nazar, Nazar Nur Lestari, Ana Rina Yuniarti, Rina