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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI Owner : Riset dan Jurnal Akuntansi MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan JOURNAL OF SCIENCE AND SOCIAL RESEARCH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Riset Akuntansi dan Auditing JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Journal of Creative Student Research Eastasouth Journal of Impactive Community Services Journal of Social Science Trending: Jurnal Manajemen dan Ekonomi Klabat Accounting Review Najwa Kajian Akuntansi Ghaitsa: Islamic Education Journal Jurnal Economic Edu Jurnal Solusi Masyarakat (JSM) Accounting Journal of Ibrahimy (AJI) Jurnal Medika: Medika Journal of Social Work and Science Education JUTRIANCE E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal Business, Management and Innovation Review JURDIASRA Asmara BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Intellectual Capital, Jurnal Akuntansi Kontemporer Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Rina Yuniarti, Rina
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Kebijakan Deviden dan Ukuran Perusahaan terhadap Nilai Perusahaan Deby, Deby; Yuniarti, Rina; Salsa, Zahra
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/9srmg102

Abstract

    This study looks at the impact of dividend policy and company size on firm value in 14 manufacturing businesses listed on the Indonesia Stock Exchange between 2021 and 2023. Using a quantitative approach and multiple regression analysis with SPSS version 26, the results show that dividend policy has a negative but small effect on firm value, whereas company size has a negative and significant impact on firm value.
Pola Asuh Orang Tua terhadap Masa Depan Anak melalui Parenting Education di Desa Pulerejo Kecamatan Bakung Kabupaten Blitar Fanani, Moh. Zainal; Hasanah, Uswatun; Arieska, Yuan Virga Septa; Shoimah, Dyah Nafidatus; Yuniarti, Rina; Octania, Ravika
NAJWA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 1 (2023): Mei
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/najwa.v1i1.126

Abstract

Tulisan ini memberikan gambaran upaya mengatasi perkembangan anak pada era sekarang dimana sikap positif orang tua kepada anak berkurang. Pola asuh memiliki peranan penting bagi pembentukan perilaku anak karena dasar perilaku pertama. Masyarakat Desa Pulerejo mayoritas masih menggunakan gaya asuh yang sederhana, sehingga masih banyak ditemukan anak anak di Desa Pulerejo menggunakan tata bahasa yang kurang baik ketika berkomunikasi dengan orang tua. Melalui pendekatan Participation Action Research (PAR), Program ini dititikberatkan kepada membangun kesadaran masyarakat mengenai pola asuh untuk mendidik anak dengan melakukan sosialisasi parenting education. Hasil dari kegiatan sosialisasi parenting education dilakukan di SDN 2 Pulerejo. Peserta dari kegiatan tersebut adalah orang tua siswa kelas 4 hingga 6. Dalam kegiatan tersebut, orang tua antusiasme mendengarkan dan berdialog dengan pemateri diskusi. Selain itu siswa juga antusias mendengarkan pemateri. Hasilnya orang tua mulai memahami cara memberikan pola asuh yang benar dan berusaha diterapkan pada anak di kehidupannya masing-masing.
Gender Diversity: Green Banking and Financial Performance Yuniarti, Rina; Riswandi, Pedi; Junaidi, Ahmad
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1204.1-12

Abstract

Unbalanced industrialization has damaged the environment and resulted in natural and industrial disasters. Environmentally conscious banking has become a target for investors, leading to increased financial performance. The aim of this research is to examine the effect of green banking on financial performance, moderated by gender diversity. This study employs a quantitative approach. The population consists of 12 sharia banks in Indonesia from 2017 to 2023. The research sample includes 72 companies, using a saturated sampling technique. The data is secondary, sourced from the annual reports of sharia banks. Data analysis was conducted using SEM-PLS, processed with WarpPLS 7.0. The results indicate that green banking has a significant positive effect on financial performance. Additionally, gender diversity moderates the effect of green banking on financial performance. These findings emphasize the importance of integrating green banking practices and gender diversity to improve the financial performance of sharia banking. This research contributes to the development of sustainable banking strategies and highlights the relevance of gender diversity in creating added value for Sharia financial institutions.
Good University Governance on Higher Education Performance Ainun Nisak, Nuril; Yuniarti, Rina; Hernadianto, Hernadianto; Sumarlan, Ahmad
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.103

Abstract

Good University Governance is the concept of good university management. GUG is a higher education governance system that applies the principles of good governance. This study aims to determine the effect of Good University Governance on the performance of Muhammadiyah and Aisyiyah universities in Sumatra. This research is a quantitative research with primary. The population in this study were Muhammadiyah and Aisyiyah Universities throughout Sumatra. And the research sample was 35 samples and 36 populations of Muhammadiyah and Aisyiyah Universities in Sumatra. The data analysis technique used in this study is purposive sampling census using SPSS version 22. The results of this study indicate that Good University Governance has effect on the performance of Muhammadiyah and Aisyiyah Universities in Sumatra while I has an effect on the performance of Muhammadiyah and Aisyiyah Universities in Sumatra. Therefore, with the results of this study, it can be a reference material to be able to improve the implementation of good university governance in Muhammadiyah and Aisyiyah Universities in particular and other universities in general. Increasing good university governance will improve college performance for that, college management and stakeholders as well as the government must make efforts to improve the implementation of good university governance in one college.
Beyond Emotions: Unraveling the Role of Emotional and Spiritual Intelligence in Employee Performance Johari, Bima; Yuniarti, Rina; Ranidiah, Furqonti; Nensi Yuniarti Zs; Astuti, Budi
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.106

Abstract

This study examines the influence of emotional intelligence, spiritual intelligence, and work attitude on employee performance. Understanding these factors is crucial for organizations aiming to enhance productivity. Emotional intelligence relates to self-awareness and emotional regulation, while spiritual intelligence emphasizes purpose and resilience. Work attitude reflects an individual’s perception of their professional responsibilities. A quantitative approach was employed using survey data from employees in a specific organizational setting. Hypothesis testing was conducted through statistical analysis, including t-tests and F-tests, to determine the significance of the relationships among variables. The findings reveal that emotional intelligence does not significantly impact employee performance, indicating that self-awareness alone does not directly enhance productivity. Conversely, spiritual intelligence has a significant positive effect, suggesting that employees with higher spiritual intelligence demonstrate greater resilience, ethical behavior, and motivation. Additionally, work attitude does not significantly influence performance, implying that external factors may have a more substantial role. This study contributes to the literature by emphasizing the importance of spiritual intelligence in improving employee performance. It provides practical insights for organizations to develop programs that foster spiritual intelligence and ethical leadership. Future research should consider additional moderating variables and longitudinal studies to deepen understanding of these relationships.
Financial Performance : The Effect of Green Accounting on Firm Value Okta Amiko Naka; Rina Yuniarti; Hernadianto Hernadianto; Yusmaniarti Yusmaniarti; Marini Marini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.131

Abstract

Technological advances, changing consumer patterns, and the need for the economy are expected to drive large companies in the future of the business world. The purpose of this study was to examine Green Accounting on firm value mediated by financial performance.  The population in this study were manufacturing companies with purposive sampling technique. The data analysis technique used is SEM PLS processed with WarpPLS 7.0. The results showed that Green Accounting has a significant positive effect on firm value. This shows that the findings of this study indicate that Green Accounting can increase firm value. Financial performance is able to mediate the effect of Green Accounting on firm value. Increased investor and public confidence encourages companies to disclose environmental reports in a transparent and accountable manner.
Strategi Penguatan SDM dan Pemasaran Digital Bagi Pelaku UMKM di Kota Bengkulu Ade Tiara Yulinda; Kusuma, Merta; Arianto, Tezar; Yuniarti, Rina
Jurnal Solusi Masyarakat (JSM) Vol. 3 No. 2 (2025)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jsm.v3i2.22488

Abstract

The growth of Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City has shown a positive trend in recent years. However, this progress has not been fully accompanied by increasing the capacity of human resources (HR) and the optimal use of digital technology. In the era of the digital economy marked by accelerated technology adoption and changes in consumer behavior, MSME actors are required to improve competence and adopt adaptive marketing strategies. The community service program initiated by the Faculty of Economics and Business, University of Muhammadiyah Bengkulu aims to strengthen the capacity of human resources and digital marketing skills for MSME actors in Bengkulu City. The activity is carried out through an educational, participatory, and needs-based approach, which includes digital literacy training, business management, and the use of social media and e-commerce platforms. The results of the program implementation show an increase in understanding of the importance of digitalization and practical skills in modern and market-oriented business management. Strengthening human resources and implementing a targeted digital marketing strategy is expected to increase competitiveness, expand market reach, and encourage sustainable adaptation in facing digital economy challenges. This kind of intervention needs to be carried out in a sustainable and collaborative manner to support an inclusive and resilient local MSME ecosystem.
PENGARUH CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN ( STUDI KASUS PADA PERUSAHAAN INDUSTRY HIGH PROFILE TAHUN 2019-2023) Febriani, Dwinda; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.7913

Abstract

This study aims to determine the influence of carbon emission disclosure, eco-efficiency, and green innovation on the value of high profile industry companies from 2019 to 2023. The population of this study has 241 companies. The sample of this study was selected using the purposive sampling technique, totaling 12 companies with an observation period of 5 years, so that the number of observation samples in the study was 60. The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques with the help of the Eviews 12 Software program. The results of the study show that carbon emission disclosure has an effect on the value of high profile industry companies in 2019-2023, eco-efficiency has no effect and is not significant on the value of high profile industry companies in 2019-2023 and green innovation has no effect and is not significant on the value of high profile industry companies in 2019-2023. Keywords: Carbon Emission Disclosure, Eco-Efficiency,Green Innovation, AND Company Value
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Yuniarti, Rina
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 1 (2016): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v1i1.855

Abstract

The relevant and good financial report have the role to minimize the needs conflicts between companies and common stock holder and able to increase the value of companies and the common stock holder itself. The timeliness is an important factor in presenting an relevant information. This research is aimed to know the influence of liquidity, company scale and the reputation of Public Accountant Office (KAP) toward the timeliness of financial report. The population of this research are cigarretes and cosmetics companies which are listed in Indonesia Stock Exchange consist of six companies. The sample in this research was taken by using purposive sampling technique. The method in analyzing the data used in this research was a regression logistic test. The results of this research showed that the liquidity did not influence the timeliness of financial report. The company scale influence the timeliness of financial report. The reputation of Public Accountant Office (KAP) influence the timeliness of financial report.Keywords: Timeliness, Liquidity, Company Scale, Reputation of Public Accountant Office (KAP)
Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity Putri, Mulya Rizki; Yuniarti, Rina; Junaidi, Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2802

Abstract

This study aims to examine the moderating role of gender diversity in the relationship between green innovation, carbon emission disclosure (CED), and financial performance. A quantitative approach was applied using secondary data from financial and sustainability reports of high-profile and low-profile companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024. From a population of 738 firms, 177 were selected through purposive sampling, yielding 354 observations. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. The results reveal that green innovation and CED have a positive and significant effect on financial performance, reflected in improved cost efficiency, reputation, sustainable financing access, and stakeholder trust. Furthermore, gender diversity strengthens the impact of green innovation and CED on profitability and corporate legitimacy. These findings highlight the importance of integrating sustainability strategies with balanced gender representation on boards to enhance financial performance and ensure long-term corporate sustainability. Practically, the study suggests that companies should reinforce green innovation, environmental disclosure, and gender diversity as synergistic strategies to achieve optimal performance.
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Afrina Afriziz, Avil Agusta, Rian Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Anggraini, Amelia Nur Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Fitria , Desi Gatot Wijayanto Gunawan Gunawan Haikal Zaqi, Muhammad Handayani, Sri Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Irzan, Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini Marini . Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Mukadar, Amir Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Nur Lestari, Ana Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pertiwi, Dinal Eka Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri setiawan, Darma Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yulia Darmi Yuliana Yuliana Yulinda, Ade Tiara Yuniarti Zs, Nensi Yusmaniarti