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Rina Yuniarti, Rina
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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.       
EDUKASI MENABUNG, PENCATATAN TABUNGAN SEDERHANA, DAN PEMBUATAN TABUNGAN DARI BAHAN BEKAS DI SDN 38 TANAH PATAH: Yuliana; Yuniarti, Rina; Hernadianto; Wili, Ratna
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jimakukerta.v5i3.9199

Abstract

Kemampuan mengelola keuangan bukan hanya kebutuhan orang dewasa, tetapi juga keterampilan dasar yang sebaiknya diperkenalkan sejak usia dini. Artikel ini mengangkat pengalaman pelaksanaan program edukasi menabung, pencatatan tabungan sederhana, dan pembuatan tabungan dari bahan bekas di SDN 38 Tanah Patah. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui observasi, wawancara, serta dokumentasi.setelah observasi banyak anak- anak yang belum memulai membiasakan diri untuk menabung kami melakukan edukasi Program tabungan dilakukan dengan mekanisme sederhana: siswa menyisihkan uang dalam jumlah kecil, dicatat dalam buku tabungan, dan dihitung secara berkala. Selain itu, siswa juga diajak membuat celengan dari botol bekas sebagai media belajar kreatif dan ramah lingkungan. Hasil menunjukkan bahwa program ini berhasil menumbuhkan kebiasaan menabung, melatih keterampilan pencatatan, serta meningkatkan motivasi finansial dan kepedulian lingkungan. Dukungan guru dan orang tua menjadi faktor kunci keberhasilan. Artikel ini menegaskan bahwa praktik sederhana di sekolah dasar dapat membentuk perilaku finansial sejak dini sekaligus menanamkan nilai kreatif dan berkelanjutan.
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.
Pendampingan Penyusunan Laporan Keuangan Berbasis Excel pada Panti Kasih Ibu Kota Bengkulu Setiorini, Hesti; Marini, Marini; Yuniarti, Rina; Setiawan, Darma
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/6v51tk16

Abstract

Panti Asuhan Kasih Ibu Kota Bengkulu merupakan lembaga sosial yang memiliki peran strategis dalam memberikan pengasuhan, pendidikan, dan pembinaan karakter bagi anak-anak yatim, piatu, dan keluarga kurang mampu. Sebagai organisasi nirlaba, panti ini sangat bergantung pada bantuan masyarakat dan donatur sehingga membutuhkan sistem keuangan yang transparan dan akuntabel. Berdasarkan hasil observasi awal, pengelolaan keuangan di panti masih dilakukan secara manual menggunakan buku kas sederhana tanpa dokumentasi transaksi yang memadai. Kondisi ini menimbulkan risiko kesalahan pencatatan, keterlambatan penyusunan laporan, serta kesulitan dalam pertanggungjawaban dana kepada donatur. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus Panti Asuhan Kasih Ibu dalam penyusunan laporan keuangan berbasis komputer menggunakan Microsoft Excel agar pengelolaan dana menjadi lebih efisien, sistematis, dan sesuai dengan prinsip akuntansi. Mitra dalam kegiatan ini adalah pengurus Panti Asuhan Kasih Ibu dengan jumlah peserta sebanyak 15 orang. Metode pelaksanaan meliputi pelatihan dasar akuntansi dan penerapan SAK-ETAP, workshop penggunaan Excel untuk pembuatan laporan keuangan, pendampingan intensif dalam penyusunan laporan, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap akuntansi dasar sebesar 35%, serta kemampuan 90% peserta dalam menyusun laporan keuangan digital secara mandiri. Selain itu, panti asuhan telah memiliki template laporan keuangan standar dan SOP keuangan yang tertulis serta sistem pengarsipan transaksi yang tertata rapi. Secara keseluruhan, kegiatan ini berdampak positif terhadap peningkatan akuntabilitas, transparansi, dan kepercayaan donatur terhadap lembaga sosial tersebut.
PENGARUH PENERAPAN FINTECH DAN INKLUSI KEUANGAN TERHADAP KEBERLANJUTAN UMKM KOTA BENGKULU Nur Lestari, Ana; Fitria , Desi; yuniarti, Rina; Pertiwi, Dinal Eka
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the impact of financial technology (fintech) implementation and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The research method used a quantitative approach, with primary data obtained through questionnaires distributed to 75 MSMEs operating in the culinary sector in Bengkulu City. The data analysis technique used multiple linear regression with the help of SPSS. The results indicate that partially, fintech implementation has no significant effect on MSME sustainability, while financial inclusion has a positive and significant effect on MSME sustainability. Simultaneously, fintech implementation and financial inclusion have a significant effect on MSME sustainability. The conclusion of this study indicates that financial inclusion plays a crucial role in supporting MSME sustainability, while fintech implementation has not yet significantly impacted MSME business sustainability in Bengkulu City. Keywords: Fintech, Financial Inclusion, MSME Sustainability, Msmes
PENGARUH LEVERAGE, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Setiorini, Hesti; Anggraini, Amelia Nur; Sumarlan, Ahmad; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the effect of leverage, capital structure, and company growth on financial distress in basic materials companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data in the form of annual financial reports for the period 2021–2023 obtained from the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 135 observational data. Data analysis was performed using multiple linear regression accompanied by classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests. The results show that leverage has a positive and significant effect on financial distress, while capital structure and company growth have no significant effect on financial distress. Simultaneously, leverage, capital structure, and company growth have a significant effect on financial distress. The conclusion of this study indicates that the higher the level of company leverage, the greater the risk of financial distress, while capital structure and company growth are not able to explain the condition of financial distress individually in basic materials companies. Keywords: Leverage, Capital Structure, Corporate Growth, Financial Distress, Basic Materials
PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Mirra Sri Wahyuni; Irzan, Irzan; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability. Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector  
Determinant of Financial Performance in Indonesia Firm Adiansyah, Dicky; Yuniarti, Rina; Junaidi, Ahmad
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5142

Abstract

Global climate change and the transition toward green energy have created significant challenges for Indonesia’s manufacturing industry. This study aims to explain the causal relationship between the independent variables ESG and Risk Management Disclosure and the dependent variable, financial performance, with green innovation serving as a moderating variable. The research is grounded in stakeholder theory and contingency theory and employs a quantitative research design.The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample includes manufacturing firms that meet the research criteria; from a total of 232 companies, 24 firms were selected, resulting in 120 observational units over a five-year period.The findings confirm that ESG, Risk Management Disclosure, and green innovation significantly improve financial performance.These results provide new insights into the integration of green innovation as a moderating factor within the manufacturing sector. 
SOSIALISASI PAJAK PADA KOPERASI SYARIAH KENCANA KETAHUN BERKAH SEJAHTERA (KKBS) DI KABUPATEN BENGKULU UTARA Partama Putra, Yudi; Yuniarti, Rina; Sumarlan, Ahmad; Mukadar, Amir
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Kegiatan Program Kemitraan Universitas ini bertujuan untuk meningkatkan pengetahuan pajak melalui edukasi pajak ke Koperasi Syariah Kencana Ketahun Berkah Sejahtera (KKBS) di Kabupaten Bengkulu Utara sehingga akan meningkatkan kepatuhan wajib pajak. Edukasi pajak merupakan pemahaman yang diberikan kepada KKBS yang meliputi pembukuan yang benar dan self assessment pajak. Kegiatan ini penting karena mengingat ekonomi di Indonesia tumbuh pesat melalui sektor KKBS dan penyerapan tenaga kerja. Namun, dalam sektor perpajakan, KKBS belum mencerminkan kontribusi yang dominan sebagaimana pengaruhnya terhadap perekonomian dan penyerapan tenaga kerja. Mitra pengabdian ini adalah KKBS di Kabupaten Bengkulu Utara yang ber-NPWP dan memiliki kewajiban lapor pajak. Kegiatan pengabdian ini merupakan implikasi dari hasil penelitian yang dilakukan tentang faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak. Luaran yang diharapkan dari kegiatan pengabdian ini adalah pemahaman tentang pajak bagi KKBS dan permasalahan yang dihadapi KKBS tentang pajak dapat terselesaikan sehingga meningkatkan kepatuhan wajib pajak. Metode yang digunakan untuk mencapai luaran tersebut berupa penyuluhan, pelatihan, praktik dan pendampingan secara terstruktur.  Harapan jangka panjang dari kegiatan ini, menciptakan ekosistem perpajakan yang ramah bagi koperasi khususnya di Kabupaten Bengkulu Utara. Pemahaman pajak yang baik bagi KKBS akan meningkatkan kepatuhan wajib pajak sehingga harapan pemerintah Indonesia untuk mendorong tingkat kontribusi KKBS terhadap pajak dapat tercapai. Kata Kunci: Sosialisasi, Pelatihan, Pengetahuan
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