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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Administrasi Publik AKSES: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JAB (Jurnal Akuntansi & Bisnis) Stability: Journal of Management and Business Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ekonomi Dan Bisnis SOLUSI JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Neraca Quantitative Economics and Management Studies Jurnal Litbang Kota Pekalongan Jurnal Ekonomi Efektif Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) JAB (Jurnal Akuntansi dan Bisnis) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Mahasiswa Mengabdi (JIMAWAbdi) IC Tech: Majalah Ilmiah Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Akuntansi dan Keuangan Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Jurnal Ragam Pengabdian International Conference on Digital Advanced Tourism, Management, and Technology IC Tech: Majalah Ilmiah
Rizka Ariyanti
Institut Teknologi Dan Sains Nahdlatul Ulama Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, LEVERAGE, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA Ariyanti, Rizka; Imron, Ali; Aditya, Dicky
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to determine the effect of cash flow volatility, sales volaticity, leverage, and book tax differences in 2017-2021. Quality profit is persistent profit, that is, profit that is sustainable, more permanent, and not temporary. The type of data used is secondary data of propery and real estate companies obtained from the Indonesia Stock Exchange (IDX). This research uses the method The sampling technique used was purposive sampling technique with a population of 87 companies with a sample of 9 companies. The data analysis method used is quantitative data analysis, which uses panel data regression analysis with the Eviews 10 application program. The partial results show that cash flow volatility has no effect on profit persistence, sales volatility has a negative and significant effect on profit persistence, Laverage has no effect on profit persistence and Book tax differences have a significant positive effect on profit persistence, and simultaneously shows that cash flow volatility, sales volatility, leverage and book tax differences, have a significant effect simultaneously on profit persistence with R2 of 76%.
ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022 Imron, Ali; Ariyanti, Rizka
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 2 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i2.5195

Abstract

The purpose of the study was to determine and analyze the effect of Mudharabah (X1), Murabahah (X2), Musyarakah (X3) on the profitability of Islamic People's Financing Banks (BPRS) in Central Java.Samples were taken using purposive sampling method. The population in this study are all BPRS that have and are still registered with OJK in Central Java for the period 2020-2022. From a population of 26 BPRS obtained 11 BPRS as a sample with a sample with an observation period of three years (2020-2022). Data were analyzed using multiple linear regression. The results of this study indicate that the Mudharabah variable (X₁) has a quality effect on Profitability (Y) with a significance of 0.007 and a tcount value of 2.940> ttable 2.040. Mudarabah variable (X₂) affects the quality of Profitability (Y) with a significance value of 0.001 and a tcount value of 3.639> ttable 2.040. Musyarakah variable (X₃) has no effect on the quality of Profitability (Y) with a significance of 0.089 and a tcount value of 1.774 < t table 2.040. Mudharabah (X₁), Murabahah (X₂), Musyarakah (X₃) variables, have a significant effect together or overall on Profitability (Y) with a value of Fcount 6.217> Ftable 2.930 or a significance value of F 0.003ᵇ < α 0.05 at Islamic People's Financing Banks (BPRS) in Central Java for the 2020-2022 Period.
ANALYSIS OF THE INFLUENCE OF PRODUCT QUALITY, STORE ATMOSPHERE AND EXPERIENTIAL MARKETING ON REPATRONAGE INTENTIONS THROUGH BRAND AWARENESS AS AN INTERVENING VARIABLE Imron, Ali; ariyanti, rizka
Stability: Journal of Management and Business Vol 6, No 2 (2023): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v6i2.17400

Abstract

The purpose of this study was to determine the effect of Product Quality, Store Atmosphere and Experiential Marketing on Repatronage Intentions through Brand Awareness as an Intervening variable. This study used a sample of 100 respondents, namely consumers at the Yogya Department Store, Pemalang. The sample used was purposive sampling technique. The testing in this study was carried out using the method multiple linear regression analysis. The results of this study obtained there is a significant influence between variables Product Quality,  Atmosphere,  Experiential Marketing to Repatronage Intentions. Furtheremore, there is a significant influence between  Product Quality,  Atmosphere,  Experiential Marketing  on Repatronage intentions through Brand Awarenes as an intervening variable. 
STUDI POTENSI EKONOMI KREATIF USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN PEMALANG Imron, Ali; Hartoyo; Ariyanti, Rizka
IC Tech: Majalah Ilmiah Vol 18 No 1 (2023): IC Tech: Majalah Ilmiah Volume XVIII No. 1 April 2023
Publisher : P3M Institut Widya Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47775/ictech.v18i1.269

Abstract

Tujuan dari Studi Potensi Ekonomi Kreatif Usaha Mikro Kecil dan Menengah (UMKM) Di Kabupaten Pemalang adalah mengidentifikasikan potensi 15 subsektor industri kreatif dan berbagai faktor yang menjadi komponen dalam pengembangan ekonomi kreatif di Kabupaten Pemalang. Kolabrori dari pemerintah, cendekiawan, dan bisnis memiliki peranan yang besar dan prasyarat mendasar untuk merealisasikan ekonomi kreatif. Selain itu berperan sebagai penggerak faktor pencapaian sasaran ekonomi kreatif dalam 15 subsektor industri kreatif. Jumlah pelaku industri kreatif di Kabupaten Pemalang sebesar 6.764 usaha, maka besarnya sampel minimal adalah sebesar 98,54 rumah tangga. Dengan mempertimbangkan menurunkan toleransi kesalahan pengambilan sampel maka sampel yang digunakan dalam penelitian ini adalah 150 pelaku usaha industri kreatif. Potensi industri kreatif di Kabupaten Pemalang cukup besar, tercatat lebih dari 6.479 pelaku usaha atau UMKM yang bergerak di industri ini. Dari 15 subsektor industri kreatif, 12 subsektor diantaranya telah telah teridentifikasi keberadaannya dan berkembang cukup baik di Kabupaten Pemalang. Sedangkan 3 subsektor diantaranya yaitu periklanan, percetakan dan penerbitan dan pasar barang seni masih belum digeluti oleh masyarakat. Kinerja rantai nilai industri kreatif menunjukan bahwa terdapat 7 subsektor industri kreatif di Kabupaten Pemalang yang dikategorikan cukup berkembang dalam proses penciptaan nilai produk/jasa yang dihasilkan. Sementara 5 subsektor industri kreatif lainya dikategorikan kurang berkembang dalam proses penciptaan nilainya.
ANALISIS PENYEBAB KETIDAKLENGKAPAN PENGISIAN GENERAL CONSENT DI TPP RAWAT JALAN : STUDI KASUS DI RUMAH SAKIT UNIVERSITAS Oktavia Ariyanti, Rizka
Jurnal Administrasi Publik Vol. 7 No. 3 (2024): Jurnal Administrasi Publik (JAP)
Publisher : Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The cause of incompleteness filling out of general consent in outpatient admission: a case study in university hospital. According to Indonesian Laws, hospital is required to maintain medical records. One important indicator in medical records is completeness filling out general consent. All patients who come to the hospital required to register at outpatient admission, which is under medical records department. One of activities that must be carried out by outpatient admission officer is filling out general consent. This study is conducted in university hospital with 193 beds. In this hospital, the compliance of filling out outpatient general consent is 29% from the standard of 80%. The aim of this study is to analyze the cause of incompleteness filling out outpatient general consent. Determination the root of the problem was done by using fishbone diagram and 5 Whys methods and determination of the alternative solution was done by using CARL. The result found that admission officer compliance was the most contributing factor of incompleteness filling out outpatient general consent.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Kasus Perusahaan Sektor Manufaktur dalam Indeks Kompas-100 Terdaftar Di BEI 2017-2022 Qurotul A’yunina; Rizka Ariyanti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 4 (2023): Juli : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i4.685

Abstract

This study investigates how dividend policy, management ownership, company size, and institutional ownership affect company value. This research aims to study how dividend policy, management ownership, company size, and institutional ownership influence company value partially and simultaneously. Secondary data from annual reports was used for this research. The population used is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the Kompas100 index from 2017 to 2022. 6 companies from the 22 population companies are the sample selected using the purposive sampling method. Multiple linear regression analysis was carried out using the SPSS 25 statistical program. This research found that dividend policy partially had a negative effect on Company Value (PBV), manager ownership had a partial positive effect on Company Value (PBV), company size had no partial and negative effect. on Company Value (PBV), and institutional ownership partially has a positive effect on Company Value (PBV). This research finds that the independent variables dividend policy, manager ownership, company size, and institutional ownership influence the dependent variable Company Value (PBV) simultaneously.
Strategi Peningkatan Daya Saing Produk Melalui Pelatihan Kemasan Produk pada Pelaku Usaha Perempuan di Desa Api-Api Wonokerto Ali Imron; M.Iqbal Notoatmojo; Rizka Ariyanti
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 1 No. 3 (2024): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v1i3.321

Abstract

The partner in this PkM activity is the Api-Api village government, Wonokerto, Pekalongan district, this village is one of the villages that has several MSME groups or women entrepreneurs. The MSME aims to be a forum for innovation for women entrepreneurs to develop themselves as strong entrepreneurs. Based on a situation analysis of the main problems currently faced by partners in the marketing aspect and business management aspect. Marketing aspects include low competitiveness and business performance due to lack of innovation, weak branding, weak positioning and not optimal use of the internet in marketing. Meanwhile, aspects of business management include business management that is not yet professional, not having a business permit/PIRT and halal certification, conventional financial reporting. Based on these problems, through this activity, several solutions will be provided, especially product packaging problems so that they can attract consumers, namely strategies for preparing content, images, sentences and things that may or may not be included in the packaging regarding their impact on marketing. The method of implementing activities uses a participatory approach through training activities, with measurable achievement targets. Through this training activity, participants understand the material and are expected to implement the training results. As a monitoring aspect, the PkM team visits partners to see the implementation of the training provided.
Pemberdayaan Kelompok Usaha Perempuan Untuk Meningkatkan Daya Saing Di Era Bisnis Digital Ali Imron; Rizka Ariyanti; M. Iqbal Notoatmojo
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 3 No. 4 (2025): Oktober: Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v2i1.164

Abstract

The potential of women's business groups is still not maximized. There are still many female entrepreneurs who face many challenges in developing their businesses. Indonesian women must prepare themselves to enter the digital economic sector so that they can play a role, can benefit themselves, their families and their environment. In Api-Api village, Wonokerto District, activities were carried out to empower women's business groups to increase competitiveness in the digital business era. The benefits that will be received from this empowerment activity include: (1) women's business groups will be able to understand and implement digital business, (2) women's business groups will be able to manage their businesses well, (3) women's business groups will be able to understand the importance of business legality.
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FAST MOVING CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Anggraeni, Putri; Ariyanti, Rizka
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.632

Abstract

Along with the rapid development of the business world, it requires companies to increase their attention to the social environment. Social responsibility is currently getting more and more attention in the business world. This study aims to find out how the effect of Good Corporate Governance, leverage, and profitability on Corporate Social Responsibility (CSR) in Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Good Corporate Governance is proxied by institutional ownership, independent board of commissioners, audit committee. Leverage is measured by the Debt to Equity Ratio (DER), and profitability is measured by Return on Assets (ROA). The population in this study are Fast Moving Consumer Goods companies in the Food and Beverages sub-sector which are listed on the Indonesia Stock Exchange. Statistical analysis in this study used multiple linear regression analysis and used the IBM SPSS 23 analysis tool. Based on the results of the analysis it can be seen that the audit committee has an effect on Corporate Social Responsibility (CSR), while institutional ownership, independent board of commissioners, Debt to Equity Ratio (DER) and Return on Assets (ROA) have no effect on Corporate Social Responsibility (CSR). While the results of the F test show that all independent variables have an effect on Corporate Social Responsibility (CSR) simultaneously. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, and Corporate Social Responsibility (CSR)
ANALISIS IMPULSE BUYING DENGAN POSITIVE EMOTION SEBAGAI VARIABEL INTERVENING (STUDI KASUS PELANGGAN TOKO ELZATTA PEKALONGAN) Imron, Ali; Notoatmojo, M. Iqbal; Ariyanti, Rizka
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12995

Abstract

This study aims to analyze the effects of store atmosphere, hedonic shopping value, and fashion involvement on positive emotion and impulse buying, using positive emotion as an intervening variable. This research, which is being conducted at Elzatta store Pekalongan, emphasizes how important it is to create a berbelanja that is entertaining in this era of rapid advancement. This study's population consists of customers who shop at Toko Elzatta Pekalongan. The sample is collected using the purposive sampling technique. This study uses a quantitative approach with route analysis design to examine the relationship between the variables. Uji Sobel is used to assess media significance. The study's findings indicate that store atmosphere, hedonic shopping value, and fashion involvement have positive and significant effects on positive emotions. In addition, positive emotions also have a positive impact on impulsive buying. However, store atmosphere has little lasting effect on impulsive buying. This study also shows that positive emotion acts as a mediator between fashion involvement and hedonic shopping value in relation to impulse buying. The purpose of this study is to help the participants develop arousing suasana and nyaman berberanja to increase impulsive behavior.
Co-Authors Adi Gunawan Aditya, Dicky Ali Imron Ali Imron Ali Imron Anni Safitri Antono Herry Purnomo Adhi Aria Mulyapradana, Aria C. Tri Widiastuti Efriyani Sumastuti Eriza Safitri Fatmawati, Rizky Firdausi Ahli Hartoyo Hartoyo Ika Indriasari Imam Prayogo Iqbal N A Ira Setiawati Jilma Dewi A Kinanti Restu P Kusuma Wijaya Laely T Soraya M. Iqbal Notoatmojo Muhammad Zain Zain Muhsin Hadi Mujiyono Mujiyono Mujiyono Mujiyono Naila Fitriani Nur Cahyati Nur Rokhman Octaviana, Vina Okti Kusuma Dewi Putri Anggraeni Putri S. Qurotul A’yunina Restu P, Kinanti Rizka Muamaroh Singgih Setiawan Soraya, Laely T Sri Murniati Sri Murniati, Sri Turkhamun Adi Kurniawan Widiastuti, C. Tri