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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) 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 Sidoluhur 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 Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kepemilikan Institusional, Karakteristik Dewan Komisaris, Pengungkapan Manajemen Resiko Terhadap Keberadaan Komite Manajemen Resiko Riana Rachmawati Dewi; Kartika Hendra Titisari
Jurnal Insan Pendidikan dan Sosial Humaniora Vol. 2 No. 1 (2024): Februari : Jurnal Insan Pendidikan dan Sosial Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jipsoshum-widyakarya.v2i1.2519

Abstract

This study aims to examine and analyze the influence of institutional ownership, characteristics of the board of commissioners on risk management disclosures on the existence of a risk management committee (RMC). The population in this study are mining companies and various industries listed on the IDX in 2021, namely 102 companies. The sampling technique uses a purposive sampling method and the results are only 45 companies that are included in the sample criteria. Data analysis technique uses logistic regression. The test results show that institutional ownership and independent commissioners have no effect on the existence of a risk management committee (RMC), while education, experience and disclosure of risk management have an effect on the presence of a risk management committee (RMC). These results indicate that risk management should be carried out by the company to develop a follow-up strategy so that business continuity is maintained under the supervision of the board of commissioners and included in the company's annual report.
The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure Ishaq; Riana Rachmawati Dewi; Anita Wijayanti
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.126

Abstract

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.
Pengaruh Kinerja Keuangan terhadap Return Saham dengan Inflasi sebagai Variabel Moderasi Muhammad Ashim; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study are to explore impact of current ratio variable, debt to equity ratio variable, and profit growth variable to stock returns, integrating inflation for moderating variable. The current ratio indicates a company's ability to meet short-term obligations, debt to equity ratio variable reflects the level on l, while profit growth variable is provides an overview of profitability performance. Stock returns are measured as the result of shareholder investments. Inflation is identified as a moderating variable to understand how these factors interact in the context of price instability. The study are represented by companies in the food and beverage sub-sector that listed on the IDX at the period 2019-2022. The classification method employs purposive sampling, resulting in 40 samples. The data processing for this research employs the multiple linear regression technique using SPSS version 21. The results of this study indicate that, individually, profit growth can influence stock returns. However, the other two variables do not have a significant impact on stock returns. Moreover, inflation can act as a moderator in the influence of the current ratio variable on stock returns, while inflation does not moderate the influence of the debt to equity ratio variable and profit growth variable. Keywords : Stock0Return, Current Ratio, Debt0to Equity Ratio, Profit0Growth, Inflation
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Opini Audit Terhadap Audit Delay Ameliana Salsabila; Kartika Hendra Titisari; Riana Rachmawati Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3536

Abstract

Audit delay is the time interval between the closing date of financial books and the date of reporting by independent auditors. Delays in completing the audit of financial statements can hinder decision-making processes for stakeholders. This research investigates and analyzes the influence of company size, profitability, leverage, and audit opinion on audit delay. Purposive sampling was employed, gathering 96 samples from 16 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period from 2018 to 2023. Secondary data from financial reports were analyzed using multiple linear regression. The findings indicate that leverage has an impact on audit delay. However, company size, profitability, and audit opinion do not influence audit delay.
PENGUATAN EKONOMI RUMAH TANGGA PKK DESA MLIWIS MELALUI PROGRAM PEMANFAATAN LIMBAH MENJADI KARBOL ECO-ENZYME Ega Nanda Okta Athalia; Megna Oktavia; Eleri Febriana Vinsensia; Erika Marsha Helena; Riana Rachmawati Dewi
Jurnal Pengabdian kepada Masyarakat Sidoluhur Vol 5 No 02 (2025)
Publisher : Universitas Islam Batik Surakarta

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Abstract

Program Penguatan Ekonomi Rumah Tangga PKK Desa Mliwis melalui pemanfaatan limbah rumah tangga menjadi karbol eco-enzyme yang didanai oleh Belmawa, Kemendiktisaintek dilaksanakan sebagai bentuk pengabdian kepada masyarakat dalam rangka meningkatkan pengetahuan dan keterampilan ibu rumah tangga dalam mengelola limbah rumah tangga. Kegiatan dilaksanakan pada periode Juli–November 2025 dengan tahapan sosialisasi, pelatihan dan pendampingan, serta evaluasi. Metode yang digunakan meliputi pelatihan pembuatan eco-enzyme dari limbah rumah tangga, pembuatan karbol ramah lingkungan, serta perhitungan harga pokok produksi dan strategi pemasaran produk. Hasil kegiatan menunjukkan bahwa peserta memahami proses pembuatan eco-enzyme dan karbol, mampu mengukur tingkat keberhasilan fermentasi melalui indikator pH dan aroma, serta dapat menghitung harga pokok produksi untuk menentukan harga jual produk. Program ini diharapkan dapat meningkatkan kesadaran lingkungan sekaligus menjadi peluang usaha rumah tangga yang berkelanjutan.
Co-Authors Amalia Yuigananda Ameliana Salsabila Anita Wijayanti Anita Wijayanti DESY RATMA BELIA ASTARI Dimas Ilham Nur Rois Ega Nanda Okta Athalia Eleri Febriana Vinsensia Elvina Elvina Endang Masitoh Erika Marsha Helena Febriana Kusumaningtyas Heny Purbo Rekno Husnia Najmah Ishaq Istiatin Istiatin Kartika Hendra Titisari Kurniawan Kurniawan Megna Oktavia Muhammad Ashim Novita Wahyu Triyanti Purnama Siddi Rochmah Yuniati Rosa Nikmatul Fajri Srie Juli Rachmawati Srie Juli Rachmawatie Suhendro Suhendro Syahna Utami Nisa Tria Rosana Dewi Yuli Chomsatu Samrotun