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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Aplikasi Statistika & Komputasi Statistik IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Kedokteran Mulawarman Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Official Statistics Journal of Accounting Research, Organization and Economics (JAROE) Socio Religia Proceeding Mulawarman International Conference on Tropical Public Health
Rita Yuliana
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Immunology & microbiology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Memengaruhi Ekspor Minyak Kelapa Sawit (CPO dan Turunannya) Indonesia Tahun 1990-2022 Putri, Nabila Aurelliza Candrika; Yuliana, Rita
Seminar Nasional Official Statistics Vol 2024 No 1 (2024): Seminar Nasional Official Statistics 2024
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/semnasoffstat.v2024i1.2212

Abstract

International trade plays an important role in economic development, including for Indonesia, which is the world's largest producer and exporter of palm oil in 2021. However, in recent years, palm oil exports have fluctuated, worsening Indonesia's non-oil and gas trade balance. However, domestic palm oil stocks are still large, providing an opportunity to maximize exports amid rising international prices. This study aims to analyze the development of palm oil exports and the factors that influence them in the long and short term from 1990 to 2022 using the Autoregressive Distributed Lag (ARDL) method. Palm oil exports have an increasing trend. In the long term, production, international prices, domestic investment, and foreign investment affect exports. Meanwhile, export lag, real exchange rate, production, real interest rates, and PMDN affect exports in the short term. Simplification of export regulations and investment management can be a concern for the government to increase Indonesian palm oil exports.
Apakah Neraca Pembayaran Membatasi Pertumbuhan Ekonomi? Kusuma, Arya Candra; Wardani, Aulia Pramudya; Amirudin, Amirudin; Yuliana, Rita
Seminar Nasional Official Statistics Vol 2024 No 1 (2024): Seminar Nasional Official Statistics 2024
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/semnasoffstat.v2024i1.2248

Abstract

The balance of payments is one of the economic indicators related to various macroeconomic indicators. However, recent years have seen a deficit in the trade balance, a key component of the balance of payments. As per the thirlwall hypothesis, this may slow economic progress. Thus, Indonesia's balance of payments must be managed. This research tests the thirlwall theory and analyzes Indonesia's balance of payments drivers. Annual time series data from 1998-2022 was utilized. The findings confirm the thirlwall theory in Indonesia. The Autoregressive Distributed Lag (ARDL) model shows that GDP per capita and real interest rates negatively affect the balance of payments in the short and long run. The J-curve effect illustrates that the rupiah exchange rate negatively impacts the balance of payments in the near term but not in the long run. These findings may inform Indonesian balance of payments policy.
PERAN GEBYAR PELAJAR LAMPUNG (GPL) DALAM MEMBANGUN SOLIDARITAS KEPEDULIAN SOSIAL REMAJA DI KOTA BANDAR LAMPUNG Yuliana, Rita; Yudhanto, Aditya Fajar
Socio Religia Vol. 3 No. 2 (2022): Jurnal Socio Religia
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/sr.v3i2.16081

Abstract

Kepedulian sosial adalah suatu nilai penting yang harus dimiliki oleh seseorang karena terdapat hubungan erat antara nilai kejujuran, kasih sayang, kerendahan hati, keramahan, dan juga kebaikan.Rasa kepedulian seseorang tidak tumbuh begitu saja tanpa adanya rangsangan baik itu berupa pendidikan ataupun pembiasaan tapi diperlukan peran dari berbagai pihak seperti Gebyar Pelajar Lampung yang turut serta berperan mengajak remaja untuk tergabung dalam kegiatannya membangun solidaritas kepedulian sosial pada remaja diKota Bandar Lampung. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode pengumpulan data berupa observasi, wawancara, dan dokumentasi. Teori yang digunakan untuk menganalisis dalam penelitian ini adalah teori solidaritas Emile Durkheim  yang didalamnya terdapat dua jenis solidaritas yakni solidaritas mekanik dan solidaritas organik, dan teori Struktural Fungsional Talcot Parsons yang didalamnya  terdapat konsep AGIL.Hasil penelitian menunjukkan bahwa Gebyar Pelajar Lampung melakukan perannya sebagai lembaga yang bergerak dibidang kepemudaan dalam meningkatkan solidaritas kepedulian sosial pada remaja di Kota Bandar Lampung dengan mengadakan program kegiatan sosial berupa lumbung sedakah pangan atau jumat berbagi, kunjungan panti, aksi gotong-royong bersih-bersih lingkungan, literasi senja atau senja membaca, donasi bencana, serta ekspedisi pelosok Negeri. Faktor pendorong terlaksananya kegiatan solidaritas kepedulian sosial remaja yakni adanya dana yang cukup, dorongan dari diri sendiri, dan ajakan dari teman, sedangkan faktor penghambat yaitu adanya pandemi Covid-19, kesibukan dari masing-masing individu itu sendiri, serta adanya rasa malas
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
Self Hand Manipulation Using Su-Jok For Heartburn in Adults Lu'Lu', Alvianita Ziinat; Billa, Azizah Salsa; Pertiwi, Alda Puspa; Fadhilah, Jihan; Dyaksa, Hadyan Marta; Yuliana, Rita; Isnuwardana, Ronny
Mulawarman International Conference on Tropical Public Health Vol. 1 No. 1 (2025): The 3th MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

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

Abstract

Functional dyspepsia affects 24–40% of adults in Indonesia and is frequently associated with heartburn. At the Lempake Community Health Center in Samarinda, heartburn ranked as the third most common outpatient complaint, with 765 reported cases between January and August 2024. This study aimed to evaluate the effectiveness of Su-Jok therapy as a complementary intervention for alleviating heartburn symptoms. A non-randomized trial without a control group was conducted among clinic patients. Data were collected through structured interviews and a Numerical Rating Scale (NRS) of pain, administered before and after the intervention in patients with non-complicated heartburn. The study included 22 respondents aged 19 to 55, of whom 75% were female. Analysis using the Wilcoxon test showed a statistically significant reduction in NRS scores following Su-Jok therapy (p < 0.001). These findings suggest that Su-Jok hand manipulation effectively reduces subjective heartburn symptoms and may serve as a practical initial or complementary treatment. Su-Jok therapy offers a non-invasive, accessible option for managing heartburn, potentially reducing symptoms before the need for further medical intervention.
SELF HAND MANIPULATION USING SU-JOK ON HEARTBURN IN ADULTS AT LEMPAKE COMMUNITY HEALTH CENTER Ziinat Lu'lu', Alvianita; Salsa Billa, Azizah; Puspa Pertiwi, Alda; Fadhilah, Jihan; Marta Dyaksa, Hadyan; Yuliana, Rita; Isnuwardana, Ronny
Mulawarman International Conference on Tropical Public Health Vol. 1 No. 1 (2025): The 3th MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

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

Abstract

Background :Functional dyspepsia affects 24-40% of adults in Indonesia, frequently accompanied by heartburn. At the Lempake Community Health Center in Samarinda, heartburn are the third most common complaint in outpatient clinic, 765 reported cases between January and August 2024. Complaints of heartburn can be self-managed using hand manipulation through Su-Jok therapy. Objective : This study aimed to evaluate the effectiveness of Su-Jok complementary intervention for heartburn relief in adults. Research Methods/ Implementation Methods : We employed a non-randomized trial design without control group from patient visiting the clinic. Data was collected through structured interviews using questionnaire and Numerical Rating Scale (NRS) of pain before and after intervention to patients experiencing non-complicated heartburn. Results : The study involved 20 respondents aged 19 to 55, with 75% being female. Results were analyzed using the Wilcoxon test, revealing a statistically significant difference in NRS before and after the application of Su-Jok, with p-value <0.001. Conclusion/Lesson Learned : These findings indicate that hand manipulation through Su-Jok can significantly alleviate non-complicated heartburn symptoms. Therefore, Su-Jok therapy may be considered a viable initial or complementary treatment option for heartburn, potentially providing relief before patients seek further medical intervention.
The Islamic Capital Market Response to the Real Earnings Management Yuliana, Rita; Alim, M Nizarul
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.772

Abstract

This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
PRAKTIK AKUNTANSI UTANG-PIUTANG PADA TRADISI OTOK-OTOK Nurhalizah, Siti; Yuliana, Rita; Daud, Dalila
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.41

Abstract

Abstrak – Praktik Akuntansi Utang-Piutang pada Tradisi Otok-Otok Tujuan Utama - Penelitian ini bertujuan mendeskripsikan tradisi otok-otok pada masyarakat Madura dalam perspektif akuntansi utang-piutang.Metode - Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah pelaku tradisi otok-otok.Temuan Utama - Terdapat transaksi dalam tradisi Otok-Otok dalam bentuk bhubuwen (piutang), mueng (piutang tambahan), dan ngompang (utang). Sistem pencatatan tradisional digunakan dalam bentuk buku jhelen, buku agung, nota sumbangan, dan statden. Beberapa nilai humanis termanifestasi dalam praktik akuntansi ini.Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan solusi oleh masyarakat dalam memenuhi kebutuhan dengan menggunakan mekanisme yang sesuai dengan nilai budaya Madura. Selain itu, penelitian ini juga memberikan wacana baru dalam diskusi tentang transaksi utang-piutang yang lebih humanis.Kebaruan Penelitian - Penelitian ini mengisi referensi tentang praktik akuntansi utang-piutang dengan penyertaan perspektif budaya Madura. Abstract – Debt-Receivable Accounting Practices in Otok-Otok Tradition Main Purpose - This research aims to describe the otok-otok tradition in Madurese society from the debt-receivable accounting perspective.Method - This research uses the case study method. The informants of this research are the perpetrators of the otok-otok tradition.Main Findings - There are transactions in the Otok-Otok tradition in the form of “bhubuwen” (receivable), “mueng” (additional receivable), and “ngompang” (debt). Traditional recording systems are used in the form of “jhelen” books, “agung” books, donation notes, and “statden”. Some humanist values are manifested in these accounting practices.Theory and Practical Implications - This research shows solutions by the community to fulfil needs by using mechanisms based on Madurese cultural values. In addition, this research also provides a new discourse on more humanist debt transactions. Novelty - This research references the debt and receivable accounting practice, including the Madurese cultural perspective.
Co-Authors - Ismawati Alexander Anggono, Alexander Amirudin Amirudin Asnuri, Sari Audina, Resda Aninditya Aulia, Wifa Darma Bambang Purnomosidhi Billa, Azizah Salsa Chatamy, Fauziah Putri Daud, Dalila Dino Pardede, Marsandhi Evan Dyaksa, Hadyan Marta Eko Ganis Sukoharsono Fadhilah, Jihan Fitri Kartiasih Hafifah, Fadillah Hana Hakim, Tito IM. Rahman Hanif Yusuf Seputro Haryadi, Bambang Hidayah, Elsa Syafira Humaira, Rania Japany, Adham Malay Kusuma, Arya Candra Lailatul Fitriyah Lu'Lu', Alvianita Ziinat M Nizarul Alim, M Nizarul Marta Dyaksa, Hadyan Moh Toyyib Mulyani, Laily Nurhalizah, Siti Nurul Herawati Nuryanto, Muhammad Khairul Pertiwi, Alda Puspa Puspa Pertiwi, Alda Putri, Nabila Aurelliza Candrika Ronny Isnuwardana Said, Jamaliah Sakti, Eklamsia Salsa Billa, Azizah Shelly Febriana Kartasari Tarjo Tarjo Wardani, Aulia Pramudya Winda Wahyuni Yudhanto, Aditya Fajar Yuni Rimawati Ziinat Lu'lu', Alvianita