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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) El Dinar Jurnal Ilmiah Mahasiswa FEB Jurnal Produksi Tanaman JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding JABE (Journal of Applied Business and Economic) IJEEIT : International Journal of Electrical Engineering and Information Technology JIAI (Jurnal Ilmiah Akuntansi Indonesia) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi JAKBS Relasi : Jurnal Ekonomi TGO Journal of Community Development KUNKUN Journal of Multidisciplinary Research ARTOKULO: Journal of Accounting, Economic and Management RECORD Journal of Loyality and Community Development Journal of Economic Research Journal of Management
Lia Rachmawati
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of Financial Ratio on Financial Distress in Banking Companies Listed on The IDX Year 2018–2022 Damianus Nakula Aji Irwanto; Lia Rachmawati; Mainatul Ilmi
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

The number of banks are trying to sell their assets that had deteriorated before the Covid-19 pandemic through bulksales or wholesale sales. This step is expected to immediately reduce the bank's Non-Performing Loan (NPL) ratio significantly. One of them is PT Bank Tabungan Negara Tbk (BTN). The bank is exploring the sale of NPLs in bulksales through an asset swap scheme or exchanging assets for securities. The purpose of the study was to analyze the effect of CAR, NPL, LDR, ROA, DAN BOPO partial and simultaneous events on Financial Distress in banking companies listed on the IDX in 2018 – 2022. The sample selection method uses the Purposive Sampling method so as to get 35 banking companies. The research method uses multiple linear regression analysis. The results of this study show that (1) CAR, LDR, ROA have a significant positive effect on Financial Distress (2) NPL, BOPO have no significant effect on Financial Distress (3) CAR, NPL, LDR, ROA, DAN BOPO simultaneously affect Financial Distress  
Application of The Balanced Scorecard as a Benchmark For Performance Assessment at the Surya Abadi Situbondo Multi Business Cooperative Norma Ilviatus Suhro; Diana Dwi Astuti; Lia Rachmawati
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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This research aims to determine the performance of the Surya Abadi Cooperative when measured using a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. This research uses a purposive sampling method, which means researchers tend to choose informants who are considered to know the information and problems in depth and can be trusted. The results of this research found that based on the conclusions from each perspective of the Balanced Scorecard, it can be concluded that overall KSU Surya Abadi Situbondo has quite good performance.
Implementation of a Computer-Based Accounting System and its Influence on Employee Performance at Grapari Telkomsel Jember Galuh Ambarwati; HP Agustin; Lia Rachmawati
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research was carried out to find out how to implement a computer- based accounting system and its effect on employee performance at Grapari Telkomsel Jember. This research uses a qualitative research strategy that focuses on in-depth observation. The aim of this research was to find out whether the implementation of a computer-based accounting system had an effect on employee performance at GraPARi Jember. From the results of interviews conducted with 3 sources, namely Claudia and Fadelis as team leaders, Vira Vita as CSR, it was found that the use of a computer-based accounting information system affects employee performance at GraPARi. The use of a computer-based accounting system improves the performance of existing employees, making work fast and efficient in using available time and meeting appropriate targets
The Influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence in Bondowoso Village Kurnia Fajrin Mega Utami; HP Agustin; Lia Rachmawati
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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This study aims to analyze the influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence on Village Fund Management in Jambesari District. The type of research used is quantitative research. The data used is primary data with data collection techniques through questionnaires. The population in this study were all Village Apparatus in Jambesari District. The data collection technique used was the purposive sampling method and used a sample of 56 respondents. The data analysis method used was data instrument testing, classical assumption testing, determination coefficient (R2), hypothesis testing and multiple linear regression analysis with the help of IBM SPSS Statistics 27. The results of the study indicate that partially the variables Transparency (X1), Internal Control (X3), and Human Resource Competence (X5) do not have a significant effect on Village Fund Management (Y). However, the variables of Village Government Accountability (X2) and Good Governance (X4) have a significant effect on Village Fund Management (Y). The higher the level of accountability and implementation of Good Governance, the better the management of village funds in Jambesari District Village
Pengembangan UKM Batik Rubun Kuning Dengan Memberdayakan Komunitas PKK Desa Lojejer Kabupaten Jember Lia Rachmawati; Wildatul Azizah
RECORD: Journal of Loyality and Community Development Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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Abstract

Pengembangan Usaha Kecil dan Menengah (UKM) memiliki peran penting dalam mendorong perekonomian lokal, terutama dalam industri batik tradisional. Batik Rubun Kuning, yang berlokasi di Dusun Kepel, Desa Lojejer, telah lama aktif dalam produksi batik, namun menghadapi tantangan dalam hal inovasi, akses pasar, dan manajemen usaha. Penelitian ini bertujuan untuk mengembangkan UKM Batik Rubun Kuning melalui pemberdayaan komunitas PKK Dusun Kepel, Desa Lojejer. Kegiatan ini meliputi workshop pengelolaan usaha dan pelatihan membatik. Hasilnya menunjukkan peningkatan yang signifikan dalam keterampilan teknis membatik dan kemampuan manajemen peserta, serta perluasan pasar melalui pemasaran digital. Terbukti bahwa pemberdayaan berbasis komunitas membantu pertumbuhan UKM dan meningkatkan kesejahteraan ekonomi masyarakat
Pemberdayaan Masyarakat dengan Pemanfaatan Pengelolaan Pawon Urip dan Budidaya Ikan dalam Ember Sholihin, Muhammad Rijalus; Dahliani, Yani; Rachmawati, Lia
Archive: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Desember 2024
Publisher : Asosiasi Pengelola Publikasi Ilmiah Perguruan Tinggi PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/arch.v4i1.110

Abstract

Latar Belakang: Penyebaran virus COVID-19 telah mengubah lanskap kehidupan manusia secara drastis. Pemerintah telah mengambil berbagai langkah untuk menekan penularan virus, seperti melalui kebijakan PROKES, PPKM, dan PSBB, menjadikan "new normal" sebagai keseharian. Di tengah tantangan ini, inovasi menjadi kunci untuk menjawab permasalahan yang muncul. Tujuan: Salah satu inovasi yang dilakukan adalah melalui pemberdayaan masyarakat, seperti pengelolaan pawon urip dan budidaya ikan dalam ember. Metode: Metode transfer dan demonstrasi telah digunakan untuk mengedukasi masyarakat, khususnya di Desa Purworejo. Melalui kolaborasi antara dosen, mahasiswa, kelompok tani, dan perangkat desa, diharapkan bahwa kegiatan ini dapat memberikan solusi terhadap masalah kebutuhan pangan. Hasil: Hasil dari kegiatan ini menunjukkan adanya pawon urip dan unit usaha budikamber yang berfungsi dengan baik dan dapat dimanfaatkan oleh semua lapisan masyarakat. Kesimpulan: Dengan demikian, kebutuhan akan sayur dan lauk pauk dapat terpenuhi, bahkan di tengah kondisi pandemi seperti saat ini.
Exploration of the Evolution of SISGANIS: Analytical Intelligence Approach in Raw Material Inventory Management and Interactive Visual Analysis Cafe Rengganis Wiranto, Ferry; Rohim, Muhamat Abdul; Rachmawati, Lia
IJEEIT : International Journal of Electrical Engineering and Information Technology Vol 7 No 2 (2024): September 2024
Publisher : NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijeeit.v7i2.2918

Abstract

SISGANIS (Rengganis Management Information System), developed in 2023 by the ITS Mandala Jember team and granted intellectual property rights (EC002023118017), focuses on automating raw material stock balances and financial reporting. Despite its active use by Cafe Rengganis in Jember Regency, it remains a Basic Information System, concentrating primarily on transaction data. Consequently, it lacks accurate real-time inventory forecasts and interactive visual analyses. The research is driven by Cafe Rengganis's need to enhance raw material inventory management efficiency. Frequent issues with determining appropriate stock levels lead to stockouts and inaccurate records. This necessitates exploring an advanced SISGANIS for more effective operations. The research utilizes Exponential Smoothing, Decomposition Methods, and Machine Learning (ML)-based data transformation to improve historical data processing, identifying complex patterns and trends in inventory management. Adopting an AGILE approach, the research team comprising IT experts, accountants, and students ensures rapid response and continuous iteration. The goal is to successfully implement the new SISGANIS version, enhancing inventory management efficiency, predicting raw material needs, and providing interactive data visualization tools, ultimately optimizing Cafe Rengganis's operational performance and customer experience
Efektivitas Pengelolaan Dana Komite dalam Upaya Mendukung Pembiayaan Pendidikan pada MTs N 1 Banyuwangi Abdul Rasid; Suwignyo Widagdo; Lia Rachmawati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.173

Abstract

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.
MANAGEMENT AUDIT IN SUPPORTING ECONOMIZATION, EFFICIENCY, AND EFFECTIVENESS AT PT. BPR RAMBI ARTHA PUTRA Anindita, Dayinta; Rachmawati, Lia; Kartika Sari, Nurshadrina
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 3 No. 1 (2022): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v3i1.65

Abstract

This research was conducted aimed at assessing or evaluating managemen performance from the Management Audit aspect in supporting the economization of efficiency, and effectiveness at PT. BPR Rambi Artha Putra. The research method used in this study is q qualitative research method with a case study approach. The results of this study indicate that examining the company’s operational activities using managemen audits, human resource management audits and marketing management audits has supported the company’s effectiveness and efficiency but has not supported the company’s economics, and financial management audits have supported the company’s economy efficiency and effectiveness.
THE INFLUENCE DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS), COMPANY SIZE, ACCOUNTING PROFIT AND RETURN ON ASSET (ROA) ON STOCK RETURN IN FOOD AND BEVERAGE SUB SECTOR COMPANIES IN 2017-2021 Isendi, Alvin; Rachmawati, Lia; Rakhmawati, Ratih
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.96

Abstract

This study aims to analyze the effect of DER, EPS, company size, accounting profit and ROA on stock returns in food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used a quantitative research. The data used is secondary data in the form of financial reports and annual reports of food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis method used is descriptive statistics, clasical assumption test, multiple linear regression analysis, hypothesis testing and determination coeficient test. The result showed that DER, accounting profit and ROA had a partial effect on stock returns, While EPS and company size have no partial effect on stock returns. Simultaneously DER, EPS, company size, accounting profit and ROA have an effect on stock returns. Keywords: DER, EPS, Company Size, Accounting Profit, ROA, Stock Return
Co-Authors , Mukhlas Abdul Ghofur Abdul Rasid Achmad Hasan Hafidzi Adelia, Arin Putri Afroh, Ibna Kamilia Fiel Agrilia Priska Karismanda Agustin HP, Agustin Anindita, Dayinta Antonius Panji Santoso Ayu Cahyandari Ayu Nur Aprilya Bayu Wijayantini, Bayu Damianus Nakula Aji Irwanto Della Norma Sakinah Diana Dwi Astuti Diana Dwi Astuti Dinda Palupy Elizabeth, Jessica Fanzuri Yusuf, Hamzah Galuh Ambarwati Hamzah Fansuri Hamzah Fansuri Jusuf Hanif Bagus Azhar Hary Sulaksono Hermawan, Yolanda Nindy Ihrom Caesar Ananta Putra Ilmi, Mainatul Isendi, Alvin Jessica Shandy Darmadji Kartika Sari, Nurshadrina Ketty Suketi Koesriharti Koesriharti Kurnia Fajrin Mega Utami Lailatul Mukaromah Maria Stefania Waro Bheri Muhaimin Dimyati Muhamat Abdul Rohim Muhammad Firdaus Mustafa Samir Najmul Laili Nanda Widaninggar Norita Citra Yuliarti, Norita Citra Norma Ilviatus Suhro Nugroho, Dian Ari Nur Fadilah Nuril Janah Nurshadrina Kartika Sari Nurul Prayugho Qoni'atul Hanifah Rakhmawati, Ratih Ratih Rakhmawati Septin Dwi Rahmawati Shovi Hasanah Slamet Susanto St. Nur Fadilah Suwignyo Widagdo Suwigyo Widagdo Tutut Winarsih Widyani, Inneke Putri Wijanarko, Frendy Wildatul Azizah Wiranto, Ferry Wiwik Fitria Ningsih Yani Dahliani Yanuar Musri Amin Yuniorita Indah Handayani