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Rina Yuniarti, Rina
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Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia Junaidi, Ahmad; Harini, Ririn; Yuniarti, Rina; Sumarlan, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.925

Abstract

This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.
Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu Riswandi, Pedi; Yuniarti, Rina; Junaidi, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1190

Abstract

Inspektorat sebagai auditor intern pemerintah berperan penting sebagai fungsi pemantauan dalam mewujudkan pemerintahan yang bebas dari korupsi, kolusi, dan nepotisme. Kualitas audit menjadi dasar penilaian dalam pengawasan yang telah dilakukan oleh aparat pemeriksa.Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit dimoderasi gender. Kualitas audit adalah kemampuan mendeteksi dan melaporkan kesalahan material dalam laporan keuangan. Populasi dalam penelitian ini adalah auditor BPKP perwakilan Bengkulu berjumlah 82 orang. Sampel penelitian ini berjumlah 55 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Pengujian variabel penelitian menggunakan metode Partial Least Square dengan menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa kompetensi dan independensi berpengaruh positif signfikan terhadap kualitas audit, semakin tinggi kompetensi dan independensi makan akan semakin baik kualitas audit yang dihasilkan lebih berkualitas dan dipercaya dan gender tidak memoderasi pengaruh kompetensi dan indepedensi terhadap kualitas audit. Hal ini menunjukkan keberadaan gender belum mampu memperkuat pengaruh kompetensi dan independensi terhadap kualitas audit.
Strategic management accounting: teknologi informasi dan kinerja perguruan tinggi Yuniarti, Rina; Junaidi, Ahmad; Riswandi, Pedi; Bahrun, Khairul
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1204

Abstract

Perguruan tinggi berperan dalam menciptakan sumber daya manusia yang handal dan mampu bersaing skala nasional maupun internasional. Sumber daya manusia yang menunjang kemajuan suatu bangsa dibidang ekonomi, sosial dan budaya, sehingga perguruan tinggi sangat berkonstribusi terciptanya sumber daya manusia handal dan berdaya saing regional dan global. Tujuan penelitian ini adalah menguji pengaruh teknologi informasi terhadap kinerja perguruan tinggi dimediasi strategic management accounting. Variabel dependen dalam penelitian ini adalah kinerja perguruan tinggi, variabel mediasi adalah strategic management accounting dan variabel independen adalah teknologi informasi. Jenis data dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan secara online. Populasi dalam penelitian berjumlah 84 dan Sampel penelitian berjumlah 60 responden dengan teknik pengambilan sampel menggunakan sampel jenuh. Teknik analisis data menggunakan SEM PLS diolah dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja perguruan tinggi, teknologi informasi berpengaruh positif signifikan terhadap strategic management accounting dan strategic management accounting memediasi penuh pengaruh teknologi informasi terhadap kinerja perguruan tinggi.
Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022 Pratama, Andino; Yuniarti, Rina; Junaidi, Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2206

Abstract

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.
Intellectual Capital Disclosure, Kinerja Keuangan Dan Nilai Perusahaan Adi Reso Sentono; Rina Yuniarti
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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

Abstract

This research aims to examine the effect of intellectual capital disclosure and financial performance on company value in manufacturing companies in 2017–2021. The population in this study consists of 193 manufacturing companies on the IDX during 2017–2021, which were selected based on certain criteria using purposive sampling. The research sample consists of 55 companies with an observation period of 5 years, so there were 275 research sample observations. The type of research conducted in this study was a quantitative descriptive study. The data analysis technique uses panel data regression, which is processed using Eviews. The results of this study indicate that intellectual capital disclosure has a negative and significant effect on company value, while financial performance (ROA) has no effect and is not significant on company value.
PEDAMPINGAN PERUBAHAN TINGKAH LAKU TERHADAP SISWA DI SMP NEGERI 25 BENGKULU UTARA Wulandari, Yohana Putri; Jumri, Rahmat; Yudha, Romadhona Kusuma; Lubis, Elfahmi; Lisdayanti, Septina; Yuniarti, Rina; Adriadi, Rekho
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26335

Abstract

Kegiatan Pendampingan Perubahan Tingkah Laku Terhadap Siswa di SMP Negeri 25 Bengkulu Utara merupakan suatu kegiatan yang dilakukan oleh mahasiswa yang mengikuti Program Kampus Mengajar Universitas Muhammadiyah Bengkulu di sekolah SMP Negeri 25 Bengkulu Utara. Kegiatan ini juga bertujuan untuk mewujudkan Tri Dharma perguruan tinggi yang ketiga yakni pengabdian kepada masyarakat dengan bentuk kegiatan yang dilakukan oleh mahasiswa Pendidikan Pancasila dan Kewarganegaraan adalah pengarahan tingkah laku siswa di kelas 8C pada 11 Oktober 2023 dengan harapan dapat membawa perubahan terhadap tingkah laku siswa karena salah satu inti dari pendidikan adalah untuk mengubah tingkah laku menjadi lebih baik sehingga dalam kegiatan ini menghasilakan sebuah perubahan tingkah laku siswa yang terlihat dari siswa yang lebih baik dalam berperilaku terhadap sesama maupun kepada tenaga pendidik di sekolah. Cara penyampaian yang mudah diterima oleh siswa adalah dengan bercerita dan juga penyampaian dengan mencontohkan perilaku yang baik terlebih dahulu. Adanya kegiatan pengarahan tingkah laku siswa merupakan kegiatan yang amat dibutuhkan terhadap siswa dimasa sekarang yang mana pengaruh dari internet dan tontonan siswa mempengaruhi perilakunya sehari-hari maka dari itu perlu pengarahan agar tidak terjerumus terlalu jauh dalam pengaruh perubahan zaman.
Pengelolaan dan Pemanfaatan Alokasi Dana Desa Lubuk Sahung Kabupaten Seluma Chandra, David; Apridiansyah, Yovi; Yuniarti, Rina
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.45

Abstract

Sosialisasi mengenai pengelolaan dana desa di Lubuk Sahung, Kabupaten Seluma, bertujuan untuk meningkatkan pemahaman perangkat desa tentang prinsip akuntansi dalam mengelola dana desa. Tujuan utamanya adalah agar perangkat desa dapat merencanakan dan melaksanakan program serta kegiatan yang didanai oleh APBDes dengan tingkat transparansi dan akuntabilitas yang optimal. Selain itu, sosialisasi ini juga bertujuan untuk mengevaluasi dampak penggunaan dana internal desa terhadap pemberdayaan masyarakat dan perkembangan institusi di Desa Lubuk Sahung, Kabupaten Seluma. Dalam pengelolaan dana desa, prinsip tata kelola yang efektif, seperti partisipasi, akuntabilitas, transparansi, dan keadilan, harus menjadi landasan yang kuat. Peran masyarakat sangat penting, terutama dalam proses pengambilan keputusan dan pelaksanaan kegiatan yang sesuai dengan kebutuhan masyarakat desa. Oleh karena itu, kerjasama yang erat antara perangkat desa dan masyarakat sangat diperlukan di setiap tahap pengelolaan alokasi dana desa. Pemerintah daerah memiliki kewenangan untuk mengembangkan desa sesuai dengan hak kolektif desa, dan dalam konteks ini, peran desa sangat penting untuk mendukung kesuksesan program pemerintah di tingkat nasional.
PENGENALAN CODING WEB DASAR UNTUK MENINGKATKAN LITERASI DIGITAL SISWA KELAS VI SD Ar Rahman, Muhammad Hafiz; Rifqo, Muhammad Husni; Yuniarti, Rina
Aspirasi Masyarakat Vol 2 No 3 (2025): November
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/7sncvw84

Abstract

Form of digital literacy introduced to elementary school children is computer programming, or coding The development of information and communication technology demands that everyone develop digital literacy skills from an early age. One important. However, elementary school students rarely have the opportunity to learn coding directly in the school environment. This situation is a major problem that prompted the implementation of community service activities at SD Negeri 27 Bengkulu. The objective of the activity was to introduce the basics of web programming to sixth-grade students so they have a basic understanding of how to build simple web pages. The methods used in this activity included brief explanations, demonstrations, and hands-on practice. The material provided included an introduction to HTML structure, the use of CSS to enhance the appearance, and the application of simple JavaScript for interaction. The results of the activity showed that students were able to understand basic coding concepts, although they still encountered obstacles such as coding errors. Through mentoring and practice, students were able to correct these errors and produce simple web pages. In conclusion, introducing coding from an early age can improve students' digital literacy while fostering curiosity and computational thinking, which are useful for facing the challenges of the digital era.       
Application of Green Accounting Based on University Social Responsibility (USR) At Muhammadiyah University of Bengkulu : A Systematic Literature Review Izzah Sholehah; Resthi Amandaputri; Lise Salma Nurdia; Rina Yuniarti
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5526

Abstract

This study systematic literature review of 17 articles published between 2023 and 2025 to examine the implementation of green accounting grounded in University Social Responsibility (USR) within higher education institutions. The analysis demonstrates that green accounting contributes to enhancing environmental awareness and promoting stakeholder engagement in sustainability initiatives. However, it concurrently reveals substantial challenges related to reporting and auditing processes, primarily due to the absence of uniform standards and limitations in institutional capacity. This research offers critical insights and formulates recommendations aimed at advancing transparency and accountability in universities' sustainability practices. Its originality stems from the synthesis of contemporary research trends and identified obstacles, providing a foundation for the development of standardized, comprehensive green accounting frameworks tailored to the higher education context. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors.
Kinerja Keuangan Pengaruh Akuntansi Hijau terhadap Nilai Perusahaan di Universitas Muhammadiyah Bengkulu: Tinjauan Literatur Sistematis Anisya Putri; Dwi Apriliani Ningsih; Nikita Valentin; Yuniarti, Rina
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5674

Abstract

This study comprehensively examines the development of the green accounting concept and the impact of its implementation on financial performance and firm value. Increasing global attention to sustainability issues and environmental responsibility has encouraged companies to integrate environmental aspects into accounting practices and financial reporting as part of their long-term business strategies. The implementation of green accounting is expected not only to contribute to environmental conservation but also to enhance corporate competitiveness and create sustainable value. The research method employed is a Systematic Literature Review (SLR) using a descriptive qualitative approach. The research data are derived from national and international journal articles published during the 2021–2025 period, accessed through Google Scholar and systematically selected based on predetermined inclusion and exclusion criteria. The findings indicate that green accounting is commonly measured using various indicators, such as environmental disclosure based on Global Reporting Initiative (GRI) standards, the recognition and management of environmental costs, green investment, and carbon emission disclosure. The majority of the reviewed studies find that the implementation of green accounting has a positive effect on corporate financial performance, particularly profitability, which ultimately contributes to an increase in firm value. However, several studies also report insignificant or short-term effects, mainly due to the high environmental costs incurred by companies during the early stages of implementation.
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Amelia Nur Anggraini Ana Nur Lestari Andino Pratama Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Avil Afriziz Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dicky Adiansyah Dinal Eka Pertiwi Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Enggus Rivando Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Gatot Wijayanto Gunawan Gunawan Herdianto Herdianto Hernadianto, Hernadianto Husaini Husaini Intan Cristuin Monica Intan Suwidya Irzan Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kholifah Sugiyanti 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 Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Muhammad Haikal Zaqi Mukadar, Amir Mulya Rizki Putri Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pitra, Ahmad Pratama, Andino Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rian Agusta Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri Selvi Marni Putri Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Soedjatmiko Soedjatmiko Sri Ekowati Sri Handayani Subandrio Subandrio Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Witri Gustina Wulandari, Yohana Putri Yeni Fitria Yudha, Romadhona Kusuma Yudi Partama Putra Yulia Darmi Yuliana Yulinda, Ade Tiara Yusmaniarti