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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Kompartemen : Jurnal Ilmiah Akuntansi Jurnal ULTIMA Accounting JAKBS Akuntansi: Jurnal Riset Ilmu Akuntansi Indonesian Journal of Taxation and Accounting
rindu rika gamayuni
universitas lampung
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN rindu rika gamayuni; Fajar Gustiawaty Dewi; fitra dharma
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan International Financial Reporting Standards (IFRS) pada Perusahaan Manufaktur yang Terdaftar di BEI Iswanti Ninda Yacub; Rindu Rika Gamayuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.13 KB) | DOI: 10.30595/kompartemen.v17i2.5294

Abstract

Penelitian ini menguji pengaruh International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi dan Kualitas Laba  yang diukur dengan relevansi informasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan tahun pengamatan selama delapan tahun yaitu empat tahun sebelum (2008-2011) dan empat tahun sesudah (2013-2014) dan diperoleh sampel sebanyak 31 sampel perusahaan. Hasil penelitian menunjukan bahwa penerapan IFRS mampu meningkatkan kualitas laba yang diukur dengan relevansi informasi akuntansi. Hasil ini juga menunjukkan bahwa terjadi peningkatkan relevansi nilai Book Value. Pada dimensi laba bersih perlembar saham (EPS), meskipun nilai  coefficient  EPS mengalami penurunan setelah penerapan IFRS, tetapi nilai EPS masih tetap memiliki arah yang positif terhadap harga saham. Dengan demikian, nilai relevansi BV lebih tinggi dibandingkan nilai relevansi EPS setelah penerapan IFRS. Kata Kunci : IFRS, Relevansi Informasi Akuntansi, Informasi Akuntansi
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Salma Indrianti; Rindu Rika Gamayuni; Retno Yuni Nur Susilowati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract— The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
Pengaruh Diskresi Akrual terhadap Kinerja Keuangan Pemerintah Daerah Di Indonesia Amalia Rahma Putri; Rindu Rika Gamayuni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3215

Abstract

This study aims to examine the effect of accrual discretion on the financial performance of local governments in Indonesia, using the effectiveness ratio of locally generated revenue (PAD) and the fiscal independence ratio as performance indicators. The study adopts a quantitative approach with simple linear regression analysis and classical assumption tests, based on 92 samples of provincial government financial reports during the 2019–2021 period. The results show that accrual discretion has a significant positive effect on PAD effectiveness, indicating that the application of accrual-based accounting discretion can improve the effectiveness of local revenue management. On the other hand, accrual discretion has a significant negative effect on fiscal independence, implying that excessive use of discretion may reflect the local government’s reliance on external funding sources. These findings suggest that accrual discretion practices need to be monitored to ensure transparency and fiscal sustainability of local governments.
Determinants of Fintech Adoption among MSMEs: Integrating TAM Constructs, Financial Literacy, Government Support, Trust, and User Innovativeness Sri Astuti; Rindu Rika Gamayuni; Agrianti Komalasari
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.883

Abstract

Purpose – This study examines the determinants of fintech adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by extending the Technology Acceptance Model (TAM) with financial literacy, government support, trust, and user innovativeness. It also examines the effects of financial literacy and government support on user innovativeness..Method – A quantitative explanatory design was employed using survey data from 335 MSME owners and managers participating in the 2024 MSME Enhancement Program across 19 cities and regencies in Java, Sumatra, and Bali. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Findings – Financial literacy and government support significantly enhance user innovativeness. Fintech adoption is significantly influenced by financial literacy (β = 0.126, p = 0.042), government support (β = 0.131, p = 0.009), trust (β = 0.344, p < 0.001), and user innovativeness (β = 0.256, p < 0.001). In contrast, perceived usefulness and perceived ease of use do not significantly influence fintech adoption.Research implications – The findings suggest that behavioral, institutional, financial, and trust-related factors are more influential than traditional TAM constructs in explaining fintech adoption among Indonesian MSMEs. Policymakers should strengthen financial literacy, innovation-oriented support, and digital ecosystems, while fintech providers should prioritize trust and security.Originality – This study extends TAM by integrating financial literacy, government support, trust, and user innovativeness into a unified framework, demonstrating the importance of contextual and behavioral factors in explaining fintech adoption among MSMEs in a developing-country context.
The Enchantment of Lampung Banana Chips: Captivating The Global Palate with Unique Indonesian Flavours Mey Ayu Lestari; Desriani Hadi; Claranesia Zenita Putri; Alvis Oktanza Fayardi; Rindu Rika Gamayuni
Akuntansi Vol. 4 No. 1 (2025): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2907

Abstract

Lampung banana chips have great potential to compete globally due to their distinctive sweet and savory taste. However, the introduction of this product is still limited, so efforts are needed to expand its reach in the international market. During the Field Study Problematic Seminar on Global Accounting at Ryukoku University, Japan, held on October 17, 2024, an introduction to Lampung banana chips was made by distributing brochures and product samples to students. This International Community Service (PKM) activity aims to increase the attractiveness of Lampung banana chips in the global market by introducing its taste to Ryukoku University students. This activity is expected to provide an understanding of international consumer preferences as a first step in encouraging product innovation to suit global market tastes better. These innovations include the development of new flavors, improved packaging quality, and more effective marketing strategies to attract global consumers. The expected result of this activity is the increased awareness and understanding of Ryukoku students towards Indonesian food, especially Lampung banana chips, and the emergence of a unique attraction for this product in the global market. By understanding the tastes of international consumers, it is hoped that in the future, more strategic product development can be carried out so that Lampung banana chips will be more competitive in the international market and be able to compete with similar products from other countries.
Co-Authors Alvis Oktanza Fayardi Amalia Rahma Putri Claranesia Zenita Putri Desriani Hadi Fajar Gustiawaty Dewi fitra dharma Iswanti Ninda Yacub Komalasari, Agrianti Mey Ayu Lestari Retno Yuni Nur Susilowati Salma Indrianti Shamsuddeen Muhammad Ahmad Sri Astuti Wahyu Setyawan