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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Kewirausahaan dan Bisnis JURNAL CEMERLANG: Pengabdian pada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Manajemen Ubhara Jurnal Insan Pendidikan dan Sosial Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Riana Rachmawati Dewi
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heny Purbo Rekno; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result show that working capital turnover partially have no significant effect on profitability. Receivable turnover and total assets turnover partially have significant effect on profitability. Simultaneously working capital turnover, receivable turn over, total assets turnover have significant effect on profitability.
PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017 Febriana Kusumaningtyas; Riana Rachmawati Dewi; Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Amalia Yuigananda; Riana Rachmawati Dewi; Endang Masitoh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The results of this study are from five independent variables, namely the current ratio, total dept to total assets, dept to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total dept variable to total assets, dept to equity ratio, net profit margin does not affect earnings changes.
Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance Novita Wahyu Triyanti; Kartika Hendra Titisari; Riana Rachmawati Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i1.850

Abstract

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.
The Effect of Corporate Governance and Financial Performance on Dividend Policy Rochmah Yuniati; Anita Wijayanti; Riana Rachmawati Dewi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1414

Abstract

This study aims to examine and analyze the effect of corporate governance and financial performance on dividend policies. The dependent variable is dividend policy and the independent variable is the size of the board of commissioners, independent board of commissioners, managerial ownership, liquidity and profitability. The population of this research is 14 Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. With a total sample size of 56 and this sampling technique uses a purposive sampling method. Testing the hypothesis of this study using multiple linear regression test. The results of this study indicate that the size of the board of commissioners, the board of independent commissioners and profitability affect the dividend policy, managerial ownership and liquidity do not affect the dividend policy
PENGARUH STRUKTUR MODAL, MANAJEMEN LABA, LIKUIDITAS, BEBAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN DESY RATMA BELIA ASTARI; Riana Rachmawati Dewi; Purnama Siddi
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 1 (2021): Jurnal Ilmiah Manajemen Ubhara
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i1.840

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, manajemen laba, likuiditas dan beban pajak tangguhan terhadap kinerja keuangan. Perbedaan dengan penelitian sebelumnya terletak pada jenis perusahaan, jumlah sampel yang digunakan dan periode penelitian. Populasi penelitian iniadalah 34 perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling sehingga dihasilkan sampel penelitian sebnayak 12 perusahaan dengan jumlah sampel penelitian yang telah memenuhi kriteria. Data yang digunakan dalam penelitian ini adalah data sekunder berupa annual report iperusahaan. Analisis data yang digunakan penelitian ini adalah analisis regresi linier berganda. Perhitungan dalam penelitian ini menggunakan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa struktur modal dan manajemen laba tidak berpengaruh terhadap kinerja keuangan. Sedangkan likuiditas berpengaruh positif terhadap kinerja keuanga dan beban pajak tangguhan berpengaruh negatif terhadap kinerja keuangan. Kata Kunci : Struktur Modal, Manajemen Laba, Likuiditas, Beban Pajak Tangguhan dan Kinerja Keuangan.
ALIH TEKNOLOGI PENGELOLAAN LIMBAH TERNAK BAGI UMKM MIKRO PETERNAK SAPI Srie Juli Rachmawatie; Riana Rachmawati Dewi; Tria Rosana Dewi
Jurnal Kewirausahaan dan Bisnis Vol 23, No 12 (2018): December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.152 KB) | DOI: 10.20961/jkb.v23i12.27494

Abstract

There are still many cattle farmers in the village of Mayang who do not understand the importance of technology transfer to manage livestock waste in the form of solid and liquid. This should begin to be considered given the business location is in a densely populated area. Livestock waste in the form of liquid is still simply taken in the morning to be used as a pesticide, but the solid one is only thrown behind the cage location. Waste treatment is important because it can provide benefits for partners especially and surrounding communities. Technology transfer with degester is used as an alternative solution including biogas waste. Training on technology utilization and impact management is done so that people understand the importance of using technology facilities in the current era. Finally partners can enjoy the benefits provided in managing waste, namely biogas for the home industry and financial management. The repaired enclosure can be used effectively and efficiently because the waste enters the degester installation without needing to be cleaned traditionally and saves maintenance costs.
ALIH TEKNOLOGI PENGELOLAAN LIMBAH TERNAK BAGI UMKM MIKRO PETERNAK SAPI Srie Juli Rachmawati; Riana Rachmawati Dewi; Tria Rosana Dewi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 2 No. 1 (2019): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.558 KB) | DOI: 10.22236/syukur_vol2/is1pp14-20

Abstract

Masih banyaknya peternak sapi di desa Mayang yang belum memahami pentingnya alih teknologi untuk mengelola limbah ternak yang berbentuk padat dan cair. Hal ini seharusnya mulai dipikirkan mengingat lokasi usaha berada didaerah yang padat penduduk. Limbah ternak yang berbentuk cair masih secara sederhana di pagi hari diambil untuk dijadikan pestisida, tetapi yang padat hanya dibuang dibelakang lokasi kandang. Pengolahan limbah menjadi penting karena dapat memberikan manfaat bagi mitra terutama dan masyarakat di sekitarnya. Alih teknologi dengan degester dijadikan salah satu solusi alternatif termasuk limbah biogasnya. Pelatihan pemanfaatan teknologi dan pengelolaan dampaknya dilakukan agar masyarakat memahami pentingnya menggunakan fasilitas teknologi di era sekarang. Akhirnya mitra dapat menikmati manfaat yang diberikan dalam mengelola limbah yaitu biogas untuk industri rumah tangga dan pengelolaan keuangan. Kandang yang sudah diperbaiki dapat digunakan secara efektif dan efisien karena limbahnya masuk ke instalasi degester tanpa perlu dibersihkan secara tradisional dan menghemat biaya perawatan kandang.
KERJASAMA PENGEMBANGAN POTENSI WISATA SUNGAI DI DESA MENURAN KECAMATAN BAKI Kurniawan Kurniawan; Riana Rachmawati Dewi; Elvina Elvina; Syahna Utami Nisa
JURNAL CEMERLANG : Pengabdian pada Masyarakat Vol 3 No 1 (2020): JURNAL CEMERLANG: Pengabdian pada Masyarakat
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/jpm.v3i1.940

Abstract

Village tourism is a group of people who are able to interact and work together in empowering existing potential. Using the land as a tourist village location in the district. Sub district Baki Sukoharjo is always developed. UNIBA Surakarta Students, Association Team conducted research and saw the potential for tourism in a Menuran Village with the River as the main key. The problem faced is the lack of technology utilization training, improvement of facilities and infrastructure around the location. The method used is the approach and direction to the community groups through socialization and training and improvement of facilities and infrastructure in the form of health sanitation facilities and the procurement of tourist boats. The result of this program is the river tourism village in Menuran where the community is increasingly creative and managing the potential of the river as an educational tour for the community to preserve and maintain the river .
HEALTH BASED SOP DEVELOPMENT AS COVID 19 MITIGATION IN THE HOSPITAL INDUSTRY Riana Rachmawati Dewi; Anita Wijayanti; Kartika Hendra Titisari; Istiatin Istiatin
JURNAL CEMERLANG : Pengabdian pada Masyarakat Vol 3 No 2 (2021): JURNAL CEMERLANG: Pengabdian Pada Masyarakat
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/jpm.v3i2.1205

Abstract

In Indonesia, the Covid-19 virus has infected since March 2, 2020. Since then, the Large-Scale Social Restrictions (PSBB) policy has been implemented in several areas with a high spread of the virus, (Regulation of the Minister of Health of the Republic of Indonesia No. 9 of 2020). This is used to suppress the spread of the virus. Hospitality is one of the tourism industries affected. The problem of hotel occupancy rates has decreased due to the Covid 19 pandemic in hotels, forcing a number of hotels to experience temporary or permanent closures. In an effort to develop standard governance standards in mitigating the impact of the Covid 19 outbreak for the hotel industry, the community service team views the need to establish standard operating procedures (SOPs) to prevent and control the impact of Covid 19 in the hotel industry. The object of this activity is the management of Hotel Laweyan Surakarta. The methods used were socialization, FGD and trials. At this stage the output produced is SOP Front Office and Housekeeping. The PKM team also helped with a set of tools for washing hands and personal protective equipment. SOPs are important especially for disaster mitigation and health services to control the stages of activities so that they are easy to monitor.
Co-Authors Amalia Yuigananda Ameliana Salsabila Anita Wijayanti Anita Wijayanti DESY RATMA BELIA ASTARI Dimas Ilham Nur Rois Elvina Elvina Endang Masitoh Febriana Kusumaningtyas Heny Purbo Rekno Husnia Najmah Ishaq Istiatin Istiatin Kartika Hendra Titisari Kurniawan Kurniawan Muhammad Ashim Novita Wahyu Triyanti Purnama Siddi Rochmah Yuniati Rosa Nikmatul Fajri Shinta Shillviana Rahmawati Srie Juli Rachmawati Srie Juli Rachmawatie Suhendro Suhendro Suhendro Syahna Utami Nisa Tria Rosana Dewi Yuli Chomsatu Samrotun