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All Journal Monex: Journal of Accounting Research Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Disrupsi Bisnis Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) EKONOMIKA45 Realible Accounting Journal Jurnal Media Akademik (JMA) Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI
Rininda, Bella Puspita
Politeknik Negeri Tanah Laut
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Bad Debts and Depreciation of Fixed Assets on Net Profit of PT. Indofood Sukses Makmur Tbk M. Rifani Adha; Rininda, Bella Puspita; Yuli Fitriyani; M. Riduan Abdillah; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2338

Abstract

This research aims to determine the effect of bad debts and depreciation of fixed assets on net profit. This research uses quantitative research which uses 20 samples of PT's quarter 1, quarter 2, quarter 3 and quarter 3 PT. Indofood Sukses Makmur Tbk. The research results show that bad debts have no effect on net profit, while depreciation of fixed assets has a significant effect on net profit. If simultaneously, bad debts and depreciation of fixed assets have a positive and significant effect on net profit interest.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Suasri, Eni; Rininda, Bella Puspita; Amelia, Noor; Lestari, Alya; Amelia, Desy; Utami, Vivy Andria
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan sistem whistleblowing terhadap upaya pencegahan kecurangan, serta untuk menguji peran moralitas individu sebagai moderator dalam hubungan antara kedua variabel independen tersebut. Sampel yang digunakan dalam penelitian ini melibatkan 160 Aparatur Desa di Provinsi Kalimantan Selatan. Analisis data yaitu teknik regresi Partial Least Squares (PLS) dengan menggunakan SmartPLS. Temuan dari penelitian ini mengindikasikan bahwa sistem pengendalian internal memiliki pengaruh terhadap pencegahan kecurangan, sementara whistleblowing system tidak menunjukkan pengaruh dalam mencegah kecurangan. Moralitas individu terbukti memperkuat hubungan antara sistem pengendalian internal dan pencegahan kecurangan, tetapi tidak berfungsi sebagai moderator dalam hubungan antara sistem whistleblowing dan pencegahan kecurangan.
ANALISIS PERBANDINGAN METODE PERAMALAN (FORECASTING) PENJUALAN MOTOR LISTRIK PADA CV SANTOSA ABADI MOTOR PELAIHARI Indriani Dwi Lestari; Bella Puspita Rininda; Widiya Astuti Alam Sur; Marliza Noor Hayatie
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.899

Abstract

The aim of this study is to identify the most accurate and effective forecasting method for CV. Santosa Abadi Motor Pelaihari in predicting the sales of electric motor products for the upcoming period. This research is a descriptive quantitative study utilizing secondary data, consisting of electric motor product sales data from 2023 through January-June 2024, obtained from the Administration department of CV Santosa Abadi Motor Pelaihari. The analysis involves comparing three forecasting methods: Trend Moment, Semi Average, and Least Square, and evaluating the accuracy of each method using the Mean Absolute Percentage Error (MAPE). The results indicate that the Trend Moment method yields a forecasting error percentage of 71%, the Semi Average method results in 23%, and the Least Square method shows 28%. Based on these findings, it can be concluded that the Semi Average method is more suitable for forecasting electric motor sales at CV Santosa Abadi Motor Pelaihari.
Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Bella Puspita Rininda; Erina Sudaryati
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p03

Abstract

The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee of SKPD Tanah Laut Regency selected by using Purposive Sampling method with the total number of respondents as many as 81 people. The data collection of this research is used the questionnaires instrument. The data collected was analyzed by multiple linear regression analysis. The results of this research indicate that the accuracy and control systems of managerial accountability to public sector performance. However, the reporting system does not influence on performance accountability in SKPD Tanah Laut Regency. Keywords: Accountability For Performance; It Managerial Control Systems; The Accuracy Of The Public Sector; The Reporting System.
Peningkatan Kompetensi Aparatur Desa Untuk Pencegahan Fraud Dalam Penyelenggaraan Pelayanan Publik Amelia, Noor; Suasri, Eni; Rininda, Bella Puspita; Hisni, Muhammad; Nuryuhuda, Dwi Mega Septy
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5140

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi aparatur desa sebagai upaya pencegahan Fraud dalam penyelenggaraan pelayanan publik. Fraud dalam pelayanan publik sering disebabkan oleh rendahnya kapasitas dan pengetahuan aparatur dalam menjalankan tugasnya, yang dapat merugikan masyarakat dan menurunkan kepercayaan publik. Metode pelaksanaan pengabdian ini melibatkan tiga tahapan: tahap observasi, tahap sosialisasi, dan tahap evaluasi. Hasil observasi di desa Gambah Barat Kecamatan kandangan Kabupaten Hulu Sungai Selatan menunjukkan bahwa kompetensi aparatur desa masih minim dan belum memiliki pengetahuan tentang Fraud. Adapun kegiatan sosialisasi difokuskan pada aspek system pengendalian internal desa dalam pengelolaan sumber daya. Melalui pendekatan partisipatif, aparatur desa diberikan pemahaman tentang pentingnya integritas dan praktik baik dalam pelayanan publik. Evaluasi dilakukan melalui pengisian kuisioner untuk mengukur pemahaman peserta. Hasilnya menunjukkan rendahnya pengetahuan dan kesadaran aparatur desa terhadap pencegahan Fraud. Sehingga melalui kegiatan ini, pengetahuan Aparatur Desa semakin bertambah terutama mengenai pencegahan Fraud dalam implementasi pelayanan public. Kegiatan ini diharapkan tidak hanya meningkatkan kompetensi individu, tetapi juga memperkuat sistem pengawasan internal di tingkat desa, sehingga pelayanan publik dapat berjalan dengan lebih baik dan akuntabel. Dengan demikian, pengabdian ini memberikan kontribusi positif dalam menciptakan pemerintahan desa yang lebih transparan dan berintegritas.
Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Rininda, Bella Puspita; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This research aims to evaluate the impact of entrepreneurial knowledge, social media usage, and innovation on the success rate of SMEs. The method applied in this research is a quantitative approach, with primary data collected through questionnaires. The research sample consists of 84 SMEs operating in the coffee shop sector in South Kalimantan, selected using random sampling techniques with the Slovin formula to ensure representativeness. The data obtained were analysed using multiple linear regression tests to identify the relationship between independent and dependent variables. The research findings indicate that entrepreneurial knowledge does not have a significant impact on the success of SMEs. At the same time, the use of social media and innovation has been proven to significantly influence the success of SMEs.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut Wardani, Desi; Sur, Widya Astuti Alam; Amelia, Noor; Rininda, Bella Puspita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/07xp6j60

Abstract

This study aims to identify the impact of financial knowledge, attitude, and personality on financial management behaviour among SMEs, particularly in the culinary sector of Tanah Laut Regency. This research has novelty in integrating personality as a factor influencing the financial management behaviour of MSME actors, in addition to economic knowledge and financial attitudes that have been extensively studied previously. The population includes 2,055 SMEs in Tanah Laut Regency, with a sample size of 95 respondents. A quantitative approach is used in this research, with data collected through questionnaires. Data analysis involves descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression to test the hypotheses. The research results show that financial knowledge does not affect financial management behaviour, nor does financial attitude have a significant impact. However, personality has been proven to influence how someone manages their finances. The results show that financial knowledge, financial attitudes, and personality contribute to variations in financial management behaviour but are primarily influenced by factors outside the scope of this study.
Enhancing CSR Effectiveness through Financial Literacy: A Moderated Analysis on Corporate Image in PT Arutmin Indonesia Site Asam-asam Rizka, Nor Rahma; Rininda, Bella Puspita; Suasri, Eni; Amelia, Noor; Wawan, Endang; Yakin, Nurul
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 5 No. 2 (2025): IJRVOCAS - August
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v5i2.439

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) on financial literacy with corporate image as a moderating variable, focusing on the community surrounding PT Arutmin Indonesia Site Asam-asam. Drawing on stakeholder theory, the research argues that CSR initiatives can serve as a strategic instrument to enhance community capacity, particularly in financial knowledge and decision-making skills. Employing a quantitative approach with Moderated Regression Analysis (MRA), the study analyzed 38 valid responses from beneficiaries of CSR programs. The results indicate that CSR has a significant positive effect on financial literacy, and this relationship is substantially strengthened when corporate image is favorable. In the moderated model, the direct effect of CSR becomes less pronounced, highlighting the pivotal role of corporate image in shaping program outcomes. The findings extend CSR literature by positioning financial literacy as a key outcome of corporate social initiatives and by confirming corporate image as a critical boundary condition. Practically, the study provides evidence-based recommendations for companies to integrate CSR with reputation-building strategies in order to maximize stakeholder trust and participation. Despite limitations related to sample size and context, the study offers novel insights from the Indonesian extractive industry, underscoring the importance of aligning CSR implementation with corporate image to achieve sustainable community empowerment.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score dan Zmijewski pada PT. Indofarma, Tbk Lia Fitriani; Bella Puspita Rininda; Yuli Fitriyani; Maulida Hirdianti Bandi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3461

Abstract

This research aims to predict the potential bankruptcy of PT. Indofarma Tbk using the Altman Z-Score and Zmijewski (X-Score) methods. The data used in this study are the Annual Reports of PT. Indofarma Tbk listed on the Indonesia Stock Exchange. The method used in this research is descriptive quantitative analysis. The calculation and analysis of bankruptcy prediction using the Altman Z-Score method for PT. Indofarma Tbk from 2018 to 2022 show that the company is in an unhealthy condition or potentially bankrupt with Z-Score values of 1.50, 1.61, 1.32, 1.75, and -0.99, respectively. The calculation and analysis of bankruptcy prediction using the Zmijewski (X-Score) method for PT. Indofarma Tbk from 2018 to 2020 indicate that the company was in a healthy condition. In 2018, the X-Score was -0.46; in 2019, it was -0.71; and in 2020, it was -0.04. However, in 2021 and 2022, the X-Score calculations show the company was in an unhealthy condition or potentially bankrupt, with scores of 0.04 and 2.33, respectively. This research can serve as a reference for future researchers and as an evaluation material for the company to improve its financial performance.
The Moderating Role of Innovation Capability in the Relationship Between Corporate Social Responsibility and MSME Performance: A Case Study of PT Arutmin Indonesia Site Asamasam Rininda, Bella Puspita; Rizka, Nor Rahma; Amelia, Noor; Suasri, Eni; Yakin, Nurul; Ade, M. Syahwal
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9125

Abstract

Micro, Small, and Medium Enterprises (MSMEs) strategically support the national economy. However, they still face various limitations, particularly regarding capital, technological access, and competitiveness. The company's Corporate Social Responsibility (CSR) program is believed to boost the capacity building of MSMEs, but its effectiveness depends on internal factors of the recipients, including their innovation capabilities. This study aims to analyse the role of innovation capability in moderating the influence of CSR on the performance of PT Arutmin Indonesia Site Asamasam fostered MSMEs. The research method uses a quantitative approach with a survey technique through questionnaires distributed to mentored MSME actors. Data analysis was conducted using Partial Least Squares (PLS) regression with the assistance of SmartPLS software. The research findings indicate that CSR has a positive but non-significant effect on MSME performance. Conversely, innovation capability was proven to dominate in improving MSME performance through product development, quality improvement, and business process efficiency. However, innovation capability has not been proven to strengthen the relationship between CSR and MSME performance. This finding confirms that the performance of MSMEs is more determined by internal innovation capacity than by external support through CSR programs alone.
Co-Authors Ade, M. Syahwal Alma Karennina Amelia, Desy Amelia, Noor Astia Putriana, Astia Azizah Azizah Azizah Budiantoro, Tekad Eni Suasri Erina Sudaryati Hayatie, Marliza Noor Hisni, Muhammad Indriani Dwi Lestari Ines Saraswati Machfiroh Ismaiyah, Ismaiyah Karolina, Karolina Lestari, Alya Lia Fitriani M. Rifani Adha M.Riduan Abdillah Marliza Noor Hayatie Maulida Hirdianti Bandi Maulidiya, Maulidiya Mufrida Zein Mufrida Zein Muhammad Said Noor Amelia Noor Hayatie, Marliza Nor Rahma Rizka Novella Aruna Novi Yuniarti Nurmalina, Radna Nurul Yakin Nuryuhuda, Dwi Mega Septy Rahmawati Rina Pebriana, Rina Sur, Widya Astuti Alam Tekad Tekad Utami, Vivy Andria Wardani, Desi Wawan, Endang Widiya Astuti Alam Sur Yuli Fitriani Yuli Fitriyani Yuli Fitriyani Zahera, Ria Zein, Mufrida