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All Journal Juara: Jurnal Riset Akuntansi Among Makarti Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JAZ: Jurnal Akuntansi Unihaz Journal of Research in Business, Economics, and Education Jurnal Ilmiah Manajemen Ubhara CAHAYA AKTIVA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa
Riana Rachmawati Dewi
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019) Friska Yuliana; Riana Rachmawati Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.201

Abstract

This study aims to test and analyze the influence of company size, KAP size, profitability, solvency and audit committee on audit delay. The population in this research is a food and beverage manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 15 food and beverage manufacturing companies in 2017-2019 according to the specified criteria, resulting in 45 research data obtained. This study used multiple linear regression analysis. The results of this study concluded that the profitability and solvency have an effect on audit delay. While the size of the company, size of KAP and audit committee has no effect on audit delay.
Dampak Risiko Kredit, Suku Bunga dan Likuiditas terhadap Profitabilitas Bank Sinta Purnama Sari; Suhendro Suhendro; Riana Rachmawati Dewi
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.203

Abstract

This study aims to determine the effect of the variable Credit Risk, Interest Rates, Liquidity on Profitability simultaneously or partially to influence the banking subsector companies listed on the IDX for the 2016-2019 period. The data source is secondary data. The method used in this research is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 21 program. There are 42 populations of banking subsector companies listed on the IDX for the 2016-2019 period. The sample was selected from a purposive sampling method of 13 companies from several criteria. The results of this study indicate that credit risk affects bank profitability. Meanwhile, interest rates and liquidity do not affect bank profitability.
Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Opini Auditor terhadap Audit Delay Fauziah 'Umdatul Hasanah; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1033

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, komite audit dan opini auditor terhadap audit delay. Penelitian ini merupakan modifikasi dari penelitian sebelumnya, sehingga memiliki perbedaan pada jenis dan jumlah sampel yang digunakan dan periode penelitian. Populasi yang digunakan dalam penelitian ini ialah 32 perusahaan consumer goods subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik purposive sampling ialah teknik yang dipakai dalam pengambilan sampel pada penelitian ini, dan menghasilkan sampel penelitian sebanyak 24 perusahaan yang telah memenuhi kriteria. Data sekunder yang digunakan dalam penelitian ini merupakan data annual report perusahaan. Analisis yang digunakan ialah analisis regresi linier berganda dengan pengolahan data menggunakan program SPSS versi 22. Penelitian ini menguatkan penelitian-penelitian sebelumnya yakni profitabilitas, ukuran perusahaan, komite audit dan opini auditor berpengaruh terhadap audit delay.
BEST PRACTICE GURU DALAM PROSES PEMBELAJARAN DI SEKOLAH MENENGAH KEJURUAN MENUJU GURU YANG BERKOMPETEN Riana Rachmawati Dewi; Kartika Hendra Titisari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 2 (2022): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i2.8466

Abstract

ABSTRAKProgram SMK Pusat keunggulan pada tahun 2021 yang memfokuskan pada pengembangan sumber daya manusia di sekolah, mengharuskan guru untuk selalu melakukan adaptasi dalam proses pembelajaran terhadap peserta didik. Guru produktif diwajibkan magang di industri untuk mendapatkan sertifikat kompetensi. Tujuan yang diharapkan adalah guru dapat meningkatkan ketrampilannya dan mendokumentasikan proses pembelajarannya. Metode yang digunakan oleh tim pendamping dari Perguruan Tinggi adalah melakukan tahapan pendataan mitra industry dan jenis kerjasama yang sudah dilakukan, proses pembelajaran dengan peserta didik, magang guru di industry, pelatihan penyusunan Best Practice dan adanya dokumen kegiatan Best Practice. Tempat pelaksanaan di SMKN 1 Jogonalan Klaten, SMK Muh I Wonosobo dan SMK Dipoegoro Juwana, Pati. Hasilnya adalah munculnya praktik baik (best Practice) guru dalam proses pembelajaran dalam bentuk dokumen sehingga dapat dijadikan contoh bagi guru lain apabila mendapatkan masalah yang sama dengan alternatif solusi yang pernah diterapkan di SMK.Kata kunci: praktek baik; pengalaman; guru. ABSTRACTThe center for excellence vocasional school program in 2021, which focuses on developing human resources in schools, requires teachers to always make adaptations in the learning process for students. Productive teachers are required to have an internship in the industry to obtain a competency certificate. The expected goal is that teachers can improve their skills and document the learning process. The method used by the mentoring team from universities is to carry out the stages of collecting data on industrial partners and the types of collaborations that have been carried out, the learning process with students, teacher internships in industry, training in the preparation of Best Practice and the existence of Best Practice activity documents. The place of implementation is at SMKN 1 Jogonalan Klaten, SMK Muh I Wonosobo and SMK Dipoegoro Juwana, Pati. The result is the emergence of teacher best practices in the learning process in the form of documents so that they can be used as examples for other teachers if they get the same problem with alternative solutions that have been applied in SMK Keywords: best practice; experience; teacher
Analisis pengaruh perputaran modal kerja, struktur modal, dan ukuran perusahaan terhadap profitabilitas Ardo Muhamad Richard; Endang Masitoh; Riana Rachmawati Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1017

Abstract

This study looks at how changes in working capital turnover, capital structure, and firm size can affect a profitability. This study covers period from 2016-   2020. The data used in this study annual report for property and real estate sector companies listed on the Indonesia Stock Exchange between 2016 and 2020 period. The population used in this study is all  these companies. In this study, we use multiple linear regression analysis to analyze quantitative data. Sampling method using is objective sampling method Based on the sampling method, there are 13 company in the property and real estate sector that meet the criteria. Financial statement documentation The method used in this study is the method of collecting and recording annual report. The study looked at 65 samples from the company's annual report for 2016-2020. This Study found the working capital turnover and capital structure had an effect on profitability, while company size had no effect. The model determination test showed that the independent variables affected on profitability. This shows that an increase in working capital turnover and capital structure can increase on profitability, and conversely a decrease in working capital turnover and capital structure will reduce on profitability, but this shows that company size does not affect on profitability. Increasing or decreasing company size does not affect profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Oktavia nur hidayah; endang Masitoh; riana rachmawati dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1334

Abstract

Tax avoidance is technique used by companies in minimizing the tax burden without violate the rules of taxation legislation. This study aims to examine factor affect tax avoidance. Some independent variabel which used this study include profitability (ROA), leverage (DER), capital intensity, firm size and the proportion of independent commissioners.The population of the research is the company of mining companies listed on Indonesia Stock Exchange. The sample was chosen by purposive sampling which consist of 12 companies in the period of 2016-2018. Data sources is secondary data obtained from BEI website (www.idx.co.id). The analysis technique used in this research is multiple linear regression analysis. Tax avoidance is measured through Effective Tax Rate (ETR). The result of the analysis showed that profitability (ROA) and capital intensity have effect on tax avoidance as for leverage (DER), firm size and the proportion of independent commissioners have no effect on tax avoidance. Therefore, the need for supervision from the government in mailing the reporting regulation of financial statements to minimize the practice of tax avoidance in the company.
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, DAN DEWAN KOMISARIS TERHADAP STRUKTUR MODAL indriyani Novitasari; Kartika Hendra Titisar; riana rachmawati Dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1336

Abstract

Capital structure is the most important part of the company's activities. Source of funds acquired capital structure consists of the source of funds from within the company and outside the company. The capital structure is comparing total debt to capital. The capital structure is measured by DEBT to Equity Ratio (DER). The purpose of this research is to test and analyze the influence of liquidity, profitability, asset structure, business risk, and board of Commissioners on capital structure. The population in this study as much as 10 pharmaceutical companies registered in IDX period 2014-2018. The sample selection technique is purposive sampling. A method used multiple linear regression. Results showed that the liquidity variables, profitability, asset structure, business risk, and Board of Commissioners affected the capital structure. Adjustes R Square value of 0.658. This indicates that a variable variance in the capital structure of 65.8% can be explained by variables, 34.2% explained by factors – other factors outside of the investigation
Profitability, Liquidity, Firm Size, Asset Structure and Capital Structure in Food and Beverage Companies Listed in Indonesia Stock Exchange Fifita Trajuning Arjansi; Siti Nurlaela; Riana Rachmawati Dewi
Journal of Research in Business, Economics, and Education Vol. 2 No. 4 (2020): August
Publisher : Kusuma Negara Business School

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

Abstract

This study aims to examine and analyze the effect of profitability, liquidity, firm size and asset structure on capital structure. The population in this study are all Food and Beverage companies listed on the Indonesia Stock Exchange. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 13 food and beverage companies were obtained which were listed on the Indonesia Stock Exchange in 2013-2018. The data used in this research is secondary data. The results of this study use multiple linear regression analysis techniques. Based on the results of t test research shows that the variable profitability and asset structure affect the capital structure. While the liquidity and company size variables do not affect the capital structure. This research has the benefit to know about the influence of profitability, liquidity, company size and asset structure on capital structure so that it can be one of the factors that the company is feasible or unfit for as a place to invest.
KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia) Tantri Cahyaning Amalia; Siti Nurlaela; Riana Rachmawati Dewi
Among Makarti Vol 13, No 1 (2020): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v13i1.190

Abstract

Abstract This study aims to analyze the factors affecting the dividend payment policy which was presented with Dividend Payout Ratio (DPR). The independent variables include managerial ownership, institutional ownership, profitability (Return on Assets), leverage (Debt to Equity Ratio) and liquidity (Current Ratio). This research was conducted in the consumer goods industry companies listed on the Stock Exchange in 2013-2018. The samples used are 9 companies. The sampling method using purposive sampling. Data analysis technique used is multiple linear regression. The results showed that the profitability (Return on Assets) and leverage (Debt to Equity Ratio) have effect on dividend policy. While the managerial ownership, institusional ownership, and liquidity (Current Ratio) that have no effect on dividen policy. Keywords: Ownership, Profitability, Leverage, Liquidity, Dividend
Corporate governance dan agresivitas pajak pada perusahaan property, real estate periode 2015-2019 Reni Purwanti; Siti Nurlaela; Riana Rachmawati Dewi
INOVASI Vol 17, No 2 (2021): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i2.9201

Abstract

Penelitian ini bertujuan menguji dan menganalisis komite audit, komisaris independen, koneksi politik pada direksi, dan dewan komisaris terhadap agresivitas pajak. Pemilihan sampel menggunakan metode purposive sampling diperoleh 155 perusahaan property, real estate dan building contrcution terdaftar di BEI periode 2015-2019. Analisis dilakukan dengan regresi data panel dibantu aplikasi eviews 9. Hasil penelitian ini menunjukan koneksi politik pada direksi dan komite audit tidak mempengaruhi agresivitas pajak. Sedangkan komisaris independen dan koneksi politik pada dewan komisaris berpengaruh terhadap agresivitas pajak. Untuk variabel kontrol, profitabilitas, leverage, dan ukuran perusahaan tidak berpengaruh terhadap agesivitas pajak.
Co-Authors Anastasya Ayu Swacahayawati Anita Wijayanti Anita Wijayanti Ardo Muhamad Richard Arief Abdul Aziz Dimas Ilham Nur Rois Endang Masitoh Fauziah 'Umdatul Hasanah Fifita Trajuning Arjansi Friska Yuliana Haritra Dyah Lembayung Ikhsan Galih Alazis Indra Maulana Indri Siti Mulyani indriyani Novitasari Kartika Hendra Titisar Kartika Hendra Titisari Kiki Riyanti Muhammad Arief Azis Nurul Aryanti Nurwanto Nurwanto Oktavia nur hidayah Onne Sesaphing Pramono Hadi Purnama Siddi Reni Purwanti Rosa Nikmatul Fajri Sinta Purnama Sari Siska Agustina Kusumastuti Siti Nurlaela Siti Wulandari Sri Suratmi Aji Pangesti Suhendro Suhendro Tantri Cahyaning Amalia Tiyana Rahayu Venesa Yurika Avisha Vivian Puspasari Yuli Chomsatu Yuli Chomsatu Samrotun