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Nurika Restuningdiah

Universitas Negeri Malang

Author-ID : 2489926

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Transportation Other

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Implementation of Activity-Based Costing In Calculation of Cost of Production: Participatory Action Research Nur Izza, Virda; Nurika Restuningdiah; Dodik Juliardi
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.825

Companies must have a more competitive advantage than other companies. To maintain its competitiveness, an effective pricing strategy is needed. Companies can set the selling price appropriately if the company can calculate the cost of the product. The cost of production can be calculated using Activity-Based Costing (ABC). ABC is a method used by manufacturing and service companies in measuring the cost of activities, resources, and cost objects. One of the SMEs engaged in the manufacturing sector is the Tanggulangin bag and luggage craft in Sidoarjo Regency which has now become a tourist icon in Sidoarjo Regency because it has good quality with a wide variety of products (Business UKM, 2010). With the development of small and medium-scale businesses, it is hoped that they will be able to absorb labor and improve the economy of the people of the Sidoarjo Regency. This study uses a qualitative approach. While the type of research used is Participatory Action Research. The results of this study indicate that the Activity Based Costing system improves the accuracy of product costing by recognizing that many of the fixed overhead costs vary proportionally with changes other than production volume. By understanding what causes these costs to increase or decrease, these costs can be traced to the individual products. This causal relationship allows the owner to improve the accuracy of product costing, which significantly improves decision-making. The application of Activity Based Costing is not only useful for its purpose of pricing but can also be used to improve the way things work. Success in implementing an Activity Based Costing system is not only by understanding the technical details but requires support from the owner and also the employees concerned to work together and take the initiative to implement an Activity Based Costing system.

Peningkatan Literasi Keuangan Rumah Tangga sebagai Upaya Peningkatan Kesejahteraaan Masyarakat Desa Balesari, Kecamatan Ngajum, Kabupaten Malang Firmansyah, Rizky; Restuningdiah, Nurika; Arzaq, Ach. Littausil; Muhammad
Rengganis Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): November 2023
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v3i2.366

Balesari Village is a village with a good potential for natural resources such as agriculture and tourism. However, the majority of the people in Balesari Village still do not have a good level of financial literacy. Therefore, the community service team initiated efforts to improve financial literacy by presenting materials by experts and applying theories according to the conditions of Balesari Village. The results of the community service in Balesari Village include an increase in the community's knowledge of household financial literacy, an improvement in the community's ability to manage finances up to long-term financial planning, and an increase in enthusiasm for further learning about household financial literacy.

The Impact of CSR-Harmonious on Financial Performance: Moderating Role of Green Entrepreneurial Intellectual Capital Iswari, Hanif Rani; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Handayati, Puji; Restuningdiah, Nurika; Soetjipto, Budi Eko; Wardoyo, Cipto; Pratikto, Heri
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2304

The purpose of this research is to investigate the role of green entrepreneurial intellectual capital as a moderator of the influence of Corporate Social Responsibility Harmonious (CSR-H) on the financial performance of SMEs in the creative industry game developer sub-sector in Malang City. SMEs in the game developer sub-sector are included in businesses that utilize the results of creativity supported by technology so that it is one of the business fields that is closely related to intellectual capital. Related to awareness of green entrepreneurship, the echo developer sub-sector is appropriate if it integrates it into green entrepreneurial intellectual capital. Thus, green entrepreneurial intellectual capital in this case is the focus of attention for research as a moderation between Corporate Social Responsibility Harmonious (CSR-H) and Financial Performance. This research is a quantitative approach with a survey method on SMEs in the game developer sub-sector. The sample population taken was 20 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3. The findings of this study obtained Corporate Social Responsibility Harmonious (CSR-H) is not significant to financial performance, Green entrepreneurial Intellectual Capital is positively significant to financial performance and Green entrepreneurial intellectual capital does not moderate the effect of Corporate Social Responsibility Harmonious (CSR-H) on financial performance. Keywords: Corporate Social Responsibility, CSR Harmonious, Green entrepreneurial, Green intellectual capital, Financial Performances

OPTIMIZING FINANCIAL MANAGEMENT IN SMALL AND FAMILY-OWNED ENTERPRISES: A LITERATURE REVIEW ON SIGNALING AND AGENCY THEORIES Setyawati, Amelia; Djoewita; Sugangga , Amelia; Restuningdiah, Nurika
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 15 No. 02 (2024): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.015.2.09

This research explores the role of ownership structure, agency relationship dynamics, and the implementation of financial signals in the context of small and family firm financial management. Employing the Systematic Literature Review method, a literature review was conducted to gather, filter, and analyze relevant literature on the topic. The research findings indicate that a deep understanding of ownership structure enables firms to design more efficient risk management policies and decision-making. Additionally, an understanding of agency relationship dynamics allows firms to manage conflicts of interest more effectively through the development of appropriate oversight mechanisms and incentives. The proper use of financial signals was also found to enhance transparency and external stakeholders' trust in the firm, thereby opening doors to better access to external capital. The conclusion drawn from this research is that effective financial management practices are crucial for the long-term success of small and family firms. The implications of these findings emphasize the need for firms to continuously update their knowledge and skills in financial management and actively apply proven principles in their own context. Thus, they can remain competitive in an ever-changing business environment and meet their long-term objectives.

PEMBERDAYAAN FINANSIAL: MENINGKATKAN KETERAMPILAN FINANSIAL DENGAN APLIKASI MONEY MANAGEMENT UNTUK DUKUNGAN SDGS 8 Apriana Rahmawati; Nurika Restuningdiah
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 2 (2024): AGUSTUS
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i2.14427

ABSTRAK Pentingnya literasi keuangan menjadi landasan bagi pembangunan ekonomi yang inklusif dan berkelanjutan dalam masyarakat. Kemampuan individu untuk mengelola keuangan pribadinya secara efektif tidak hanya memengaruhi stabilitas keuangannya sendiri namun juga berdampak pada kesejahteraan ekonomi secara keseluruhan. Program pengabdian masyarakat ini berhasil meningkatkan literasi keuangan dan keterampilan manajemen warga melalui pelatihan intensif dan pendampingan berkelanjutan. Peserta telah mengembangkan pemahaman mendalam tentang pengelolaan keuangan pribadi dan secara efektif memanfaatkan aplikasi Pengelolaan Uang untuk memantau dan merencanakan keuangan mereka. Alat digital ini tidak hanya memfasilitasi pelacakan pendapatan dan pengeluaran secara efisien namun juga memberikan panduan praktis mengenai tabungan dan investasi, terbukti efektif dalam meningkatkan literasi keuangan di wilayah pedesaan. Secara ekonomi, program ini telah memperkuat kemampuan pengelolaan keuangan peserta, meningkatkan stabilitas dan kemandirian keuangan, serta mengurangi kerentanan terhadap fluktuasi ekonomi dan perilaku keuangan berisiko. Secara sosial, inisiatif ini telah menumbuhkan budaya tanggung jawab keuangan dan perencanaan dalam masyarakat, memberdayakan masyarakat menuju kemandirian yang lebih besar dan pembangunan masyarakat yang berkelanjutan.

Software Development For Optimal Portfolio Selection Using The Markowitz Method Restuningdiah, Nurika; Makaryanawati, Makaryanawati; Azzardina, Aulia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimal the return. The purpose of this study is the development of Optimal Portfolio Software to support investment decisions, using the Markowitz model. The software will support the Investment Management course in the classroom. The development process consists of Analysis, Design, and Development Stages. The output of this research is Markowitz Methods Software, that validated by expert judgment.Keywords:, Investment Management Learning, Investment Decision Making, Markowitz Methods Software, Optimal Portfolio, Portfolio.

The Development of Earning Management in Indonesia: A Systematic Literature Review Restuningdiah, Nurika; Sidharta, Eka Ananta
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2094

Management can affect the appearance of financial statements by earning management. Thus, the investors will be disturbed by earning management practice because the financial reports become incredible. There were mixed results and few systematic reviews in the research on earning management in Indonesia. Therefore, the objective of the research is to analyze the existing themes of earning management practices in Indonesia. The research method is guided by Reporting Standards for Systematic Evidence Syntheses review method to make a systematic review of the Sinta 1 and 2 databases. The research results of 23 eligible articles show four main themes in earning management in Indonesia: monitoring, management opportunities, accounting policies, and investor decision- making. The value of this research offers recommendations to future researchers to conduct more qualitative studies in earning management.

The Role of Financial Performance in Mediating Capital Structure, Ownership Structure on Dividend Policy Fitriyah, Fitriyah; Nadhiroh, Umi; Restuningdiah, Nurika
MEC-J (Management and Economics Journal) Vol 8, No 2 (2024)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v8i2.27085

This research aims to examine how capital structure and ownership structure affect dividend policy, and to determine if financial performance plays a role in mediating this relationship. The study employs a quantitative methodology alongside an explanatory research technique. The object of this research is Consumer Non-Cyclical sector companies based on the IDX Industrial Classification (IDX-IC). A purposive sampling method was employed to acquire a sample of 28 firms. The technique for analyzing data is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the software WarpPLS 8.0. The results showed that capital structure significantly negatively affects Consumer Non-Cyclical sector companies, with higher debt ratios resulting in lower dividends. Ownership structure also affects dividend policy, with greater share ownership by significant shareholders leading to higher dividends. Financial performance has an effect on dividend policy, suggesting that companies with stable profits have more resources to pay dividends to shareholders. Yet, the financial results cannot act as a mediator for the influence of capital and ownership setups on choices regarding dividends. Future studies need to include different industry sectors to assess uniformity among various economic sectors and address fluctuations in the broader economy.

The Effect of Credit Interest Rates, Digital Marketing, and Social Influence on Millennial Generation's Interest in Adopting Online Loan Services (Peer to Peer Lending) Nita Safitri, Zara; Restuningdiah, Nurika; Makaryanawati, Makaryanawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.183

Current technological developments have made financial services, initially confined to conventional systems, now use more financial technology services. Fintech products are usually a system built to carry out specific financial transaction mechanisms, one of which is online lending (peer-to-peer lending). Some people choose to use peer-to-peer lending without looking at the credit interest rate and without first checking if the company is registered with the OJK or not. As a result, many default risks occur due to mistakes in analyzing peer-to-peer lending loans. As well as several fintech applications still need to be officially registered with the Financial Services Authority, resulting in people experiencing the risk of default with large loan interest. The purpose of this research is to discover the factors that influence the behavioral interest of the millennial generation in adopting online loan services. The research method used is convenient random sampling, with a total sample of 70 respondents. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services.

Corporate Sustainability Reporting in Southeast Asia: A Scoping Review Kono, Videl Remus; Restuningdiah, Nurika; Juliardi, Dodik
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.249

This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.

Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Alifah, Luthfi Nur AMELIA SETYAWATI, AMELIA Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin Gunartin Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla M. Yogi Riyantama Isjoni Makaryanawati Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sugangga , Amelia Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun

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