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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Masyarakat Berdaya dan Inovasi Bubungan Tinggi: Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Studi Ilmu Manajemen dan Organisasi Nursing Care and Health Technology Journal (NCHAT) Al-Kawakib Disclosure: Journal of Accounting and Finance JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Journal of Business Studies and Management Review Jurnal Pemberdayaan Ekonomi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Indonesian Journal Economic Review (IJER) Jurnal Fairness Journal AK-99 SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran International Journal of Midwifery and Health Sciences Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Jurnal Pengabdian Mandiri Jurnal Wicara Desa Jurnal Akuntansi

Indriani, Rini

Department Of Accounting, Faculty Of Economic, Universitas Bengkulu

Author-ID : 3032175

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Keterkaitan Akuntabilitas, Motivasi, Pendidikan terhadap Kinerja Dengan Komitmen Organisasi sebagai Variabel Mediasi (Studi pada Pengelolaan Keuangan di SKPD Provinsi Bengkulu) Kamelia Astuty; Rini Indriani; Nila Aprilia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2049

The purpose of this study was to analyze the relationship between accountability, motivation, education on performance in Bengkulu Province Financial Management and to analyze the relationship between performance and organizational commitment in Bengkulu Province financial management. Financial management is all fields of work that use expertise in the accounting field, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working in the government, and accountants as educators. The task of an accountant is to perform accounting tasks such as financial statement analysis, is responsible for reporting financial results for both the company and the government. This research uses quantitative methods with a total of 195 respondents. Research Using Structural Equation Modeling (SEM) using AMOS software version 23.0.

EFEK NEGATIF KONSERVATISME TERHADAP REAKSI PASAR Rini Indriani; Rizki Marfirani Amalia
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10023

Abstrak: Efek Negatif Konservatisme terhadap Reaksi Pasar. Studi ini dilakukan untuk menginvestigasi pengaruh konservatisme terhadap reaksi pasar sehubungan perubahan saldo kas. Penelitian ini menggunakan metode regresi stepwise sebagai alat analisis dengan 248 perusahaan terbuka nonkeuangan di Indonesia sebagai sampel. Hasil analisis menunjukkan bahwa konservatisme yang tinggi pada laporan laba-rugi akan direaksi pasar sebagai berita buruk. Ketidakpastian informasi yang dikhawatirkan investor karena perilaku oportunis manajemen ditunjukkan melalui perubahan kas dan penerapan konservatisme yang tinggi. Oleh karena itu, perusahaan harus berhati-hati dalam memutuskan sejumlah kebijakan keuangan. Abstract: The Negative Effects of Conservatism on Market Reactions. This study was carried out to investigate the effect of conservatism on market reactions regarding changes in cash balances. This research uses the stepwise regression method as an analysis tool with 248 non-financial public companies in Indonesia as a sample. The analysis shows that high conservatism on the income statement will be reacted by the market as bad news. The uncertainty of information that investors are concerned about because of the opportunistic behavior of management is shown through changes in cash and the application of high conservatism. Therefore, companies must be careful in deciding several financial policies.

Kualitas Laba: Implikasi dari Pengaruh Tenure Terhadap Kualitas Audit Rini Indriani; Apteerizko Dwi Kusumaputra
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This study aims to determine whether the effect of tenure on earnings quality with quality audits are used as intervening variables. The existence of inconsistencies in the results of previous studies on the effect of tenure on audit quality such as Myers et al (2003), Manry et al (2008), Carey and Simnett (2006), Wibowo and Rossieta (2009) led to re-examined this issue to see the effect of tenure on audit quality. In addition, this study also looked at the effects of indirect and direct influence of tenure on earnings quality and tenure through a quality audit of the quality of earnings that will be the test whether the simultaneous influence. Tenure in this study are calculated by looking at how many years the KAP to audit a company, while the audit quality measure using current accruals and earnings quality measure using earnings management. Observational data in this study is a manufacturing company of the year 2006-2010 in accordance with predetermined criteria. The results of this study indicate that significant tenure was positively related to audit quality, tenure can be affected indirectly through a quality audit of the quality of earnings, and tenure through the quality audit can simultaneously affect the quality of earnings.Keywords: Tenure, Quality Audit, Quality of Earnings

The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman Fachruzzaman; Rini Indriani; Pratana Puspa Mediastuty; Vika Fitranita; Adista Anbarani Putri Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.

MANAJEMEN LABA PADA SETIAP TAHAPAN SIKLUS HIDUP PERUSAHAAN: SUATU PENDEKATAN POLA ARUS KAS Rini Indriani; Eddy Suranta; Pratana Puspa Midiastuty
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4726

ABSTRAKTujuan dari penelitian ini adalah menganalisis perbedaan manajemen laba pada setiap tahapan siklus hidup perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2020. Dengan menggunakan metode purposive sampling jumlah sampel yang digunakan dalam penelitian ini berjumlah 95 perusahaan. Penentuan siklus hidup perusahaan menggunakan pola arus kas dari aktivitas operasi, investasi dan pendanaan dan siklus hidup perusahaan terdiri dari siklus hidup introduction, growth, mature, shake-out dan decline. Pengujian hipotesis menggunakan uji beda kruskal-wallis dan wilcoxon sign rank test. Hasil uji beda membuktikan terdapat perbedaan manajemen laba diantara siklus hidup perusahaan, terdapat perbedaan manajemen laba antara siklus hidup introduction dan growth, siklus hidup mature dan growth dan siklus hidup shake-out dan decline sedangkan manajemen laba pada siklus mature dan shake-out tidak menunjukkan adanya perbedaan. Pola arus kas ini juga sebagai alat yang dapat digunakan untuk mengukur kualitas laba sehingga dapat diketahui siklus hidup perusahaan yang mana saja yang memiliki kualitas laba yang lebih baik sehingga dengan kualitas laba yang lebih baik mencerminkan manajemen laba yang lebih rendah.ABSTRACTThe purpose of this study was to analyze differences in earnings management at each stage of the company's life cycle. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2020. By using the purposive sampling method the number of samples used in this study amounted to 95 companies. Determination of the company's life cycle using cash flow patterns from operating, investing, and financing activities and the company's life cycle consists of the introduction, growth, maturity, renovation and decline life cycles. Hypothesis testing using the Kruskal-Wallis test and the Wilcoxon sign rank test. The results of the different tests prove that there are differences in earnings management between the company's life cycle, there are differences in earnings management between the introduction and growth life cycles, the mature and growing life cycles as well as the shake-out and decline life cycles, while earnings management in the mature and shake-out cycles does not. show the difference. This cash flow pattern is also a tool that can be used to measure earnings quality so that it can be seen which company life cycle has better earnings quality so that better earnings quality reflects lower earnings management.

Pemberdayaan SDA Desa Wisata Tapak Gedung sebagai Upaya Peningkatan Ekonomi Masyarakat Dewi Handayani; Rini Indriani; Mega Ilhamiwati; Abditama Srifitriani; Tezar Arianto
Masyarakat Berdaya dan Inovasi Vol. 3 No. 1 (2022): April
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v3i1.88

Desa Tapak Gedung merupakan salah satu Desa Wisata di Provinsi Bengkulu, Indonesia yang mempunyai pesona air terjun yang indah dan potensi kopi dan SDA yang mendukung. Kegiatan pengabdian ini bertujuan untuk memberdayakan potensi SDA di Des ini sebagai upaya peningkatan ekonomi masyarakat Desa Tapak Gedung. Kegiatan pengabdian ini dilakukan dengan cara berdiskusi kepada aparat Desa dan masyarakat Desa Tapak Gedung. Kegiatan diikuti oleh 20 orang Masyarakat Desa Tapak Gedung, Kecamatan Tebat Karai Kabupaten Kepahiang, Provinsi Bengkulu. Indonesia. Metode yang ditawarkan dalam kegiatan ini adalah workshop yang terdiri dari kegiatan pembekalan, praktek langsung, dan pendampingan untuk mengatasi permasalahan yang terjadi pada masyarakat desa Tapak Gedung. Pembekalan secara khusus ditujukan kepada masyarakat/kelompok petani kopi dan terung yang terdiri dari 20 orang per kelompok tani. Dengan adanya pengabdian masyarakat ini, masyarakat memperoleh pengetahuan dan skill tentang pengolahan limbah kulit kopi menjadi pakan ternak dan pupuk organik. Selain itu masyarakat juga dapat membuat manisan terung yang nantinya akan dijadikan oleh-oleh Desa wisata Tapak Gedung.

Deteksi fraudulent financial reporting: suatu pendekatan menggunakan accrual based investment ratio dan cash based investment ratio Devanus Abelingga; Pratana Puspa Midiastuty; Eddy Suranta; Rini Indriani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.203

Purpose: This study aimed to provide empirical evidence of the influence of Accrual Based Investment Ratio and Cash-Based Investment Ratios in detecting fraudulent financial reporting Research methodology: Fraudulent financial reporting in this study used a combined model of the cheating model (Beneish M-Score) with a bankruptcy model (Altman Z-Score). This study's sample was a non-financial company listed on the Stock Exchange during the observation period from 2010-2018. Sampling techniques with purposive sampling and obtained a total of 790 observations. Data processing was done via SPSS program version 16.0 using logistic regression. Results: This study proves that Earnings per Share, Dividend per Share ratio, Total Share Profitability Ratio, Dividend Profitability, Asset Efficiency Ratio influence in detecting fraudulent financial reporting while Price / Earning ratio, Dividend Ratio, Operating Cash Flow Ratio, Current Liability Coverage Ratio, Long Term Debt Coverage Ratio, Interest Coverage Ratio, Cash Generating Power Ratio, External Financing Index Ratio do not affect detecting fraudulent financial reporting Limitations: There are still inaccuracies in predicting Fraudulent Financial Reporting so that for future research, other combined models can be used in predicting Fraudulent Financial Reporting, including adding liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and sufficiency ratios Contribution: This study provides implications for the signal theory that explains the usefulness of financial statements in decision making and predictions, including using financial ratios in predicting Fraudulent Financial Reporting Keywords: Fraudulent financial reporting, Accrual based investment ratio, Cash-based investment ratio, Beneish M-Score, Altman Z-score

OPEN BIDDING PHENOMENON JPT PRATAMA POST REGIONAL AUTONOMY Kamaludin Kamaludin; Rini Indriani
Journal of Business Studies and Management Review Vol. 3 No. 1 (2019): JBSMR Vol. 3 No.1, December 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v3i1.8555

The purpose of this study is to capture the phenomenon of the open bidding process carried out in order to select apparatus who have sufficient capacity, competition and integrity to fill certain positions so that they can carry out their tasks more effectively and efficiently. The research design used was a qualitative research design, which investigated the open selection of Echelon III structural officials in the “R” Regency Government Environment (initials in order to maintain the confidentiality of informants) in Bengkulu Province. Research results: (1) The selection of high ranking pratama officials in the Regency District "R" has referred to the laws and regulations; (2) The regional head uses the final result of open bidding in filling the position, based on his authority the regional head does not have to appoint an official who gets the highest score; (3) The inhibiting factor of the open bidding implementation of pratama high-ranking officials in the “R” Regency environment is the fulfillment of competency of the examinees which is not infrequently influenced by the culture of personal closeness and the insistence of politicians to penetrate the structuring of the bureaucratic elite; (4) The perception of the implementation of open bidding related to the determination of each position position, namely selection is a formality impacting on the competence of applicants.

Pengaruh Teknologi Internet Dalam Perkembangan Karakter Siswa SMPN 3 Jember Zhidan Z. Putra; Lutfiaul Fuddah; Rini Indriani; Rahmah Wulandari; I Ketut Mahardika; Rizka Elan Fadilah; Firdha Yusmar
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 24 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to determine how influential internet technology is on the character development of students in a junior high school institution conducted at SMPN 3 Jember. In this study we use qualitative methods. Internet technology has a very big influence on all aspects. One aspect of internet technology is information technology where the existence of internet technology in information makes the era of globalization where the era is very easily accessible resulting in vulnerability, especially to the character development of junior high school students. It can be said that if information through internet technology is very easily accessible, it will have a bad effect on character development. The qualitative method used in this research is the study of literature, and a sociological approach and the application of behavioral psychology theory.

Workshop Pembuatan Buku Digital menggunakan Aplikasi Articulate Storyline bagi Guru SMPN 3 Tebat Karai Dewi Handayani; Muzanip Alperi; Salastri Rohiat; Rini Indriani
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i1.7653

SMPN 3 Tebat Karai merupakan salah satu sekolah yang ada di Desa Tapak Gedung, Kabupaten Kepahiang yang memiliki sarana laboratorium komputer di sekolah. Akan tetapi pemanfaatan laboratorium komputer di sekolah masih belum maksimal, oleh karena itu perlu diadakan workshop yaitu berupa pelatihan dan pendampingan tentang pembuatan media berbasis informasi dan Teknologi (IT). Tujuan pengabdian ini untuk meningkatkan motivasi dan pengetahuan guru dalam membuat dan merancang media pembelajaran khususnya bahan ajar digital berbasis android menggunakan aplikasi articulate storyline serta mengetahui respon guru-guru SMPN 3 Tebat Karai terhadap kegiatan workshop bahan ajar digital berbasis android menggunakan aplikasi articulate storyline. Metode yang digunakan untuk kegiatan pengabdian ini adalah pembekalan/workshop, praktik terbimbing dan evaluasi. Peserta kegiatan adalah guru SMPN 3 Tebat Karai yang berjumlah 15 orang. Kegiatan pengabdian berlangsung dengan lancar, peserta sangat antusias terhadap materi yang disajikan tim. Sebanyak 75% peserta telah berhasil membuat bahan ajar menggunakan aplikasi articulate storyline. Dari angket yang disebarkan 100% guru sangat tertarik dengan materi pengabdian. 80% peserta memahami materi yang disampaikan tim pengabdian. Peserta berkomitmen untuk mencoba menerapkan bahan ajar yang telah dibuat kepada siswa di kelas setelah selesai kegiatan pengabdian berlangsung.SMPN 3 Tebat Karai is one of the schools in Tapak Gedung Village, Kepahiang Regency, which has computer laboratory facilities at the school. However, the utilization of computer laboratories in schools is still not optimal; therefore, it is necessary to hold workshops in the form of training and mentoring on creating Information and Technology (IT)-based media. This service aims to increase teacher motivation and knowledge in making and designing learning media, especially android-based digital teaching materials using the articulate storyline application, and to know the responses of SMPN 3 Tebat Karai teachers to Android-based digital teaching materials workshops using the articulate storyline application. The method used for this service activity is debriefing/workshop, guided practice and evaluation. The activity participants were 15 Tebat Karai SMPN 3 teachers. The service activities went smoothly; the participants were very enthusiastic about the material presented by the team. As many as 75% of participants have succeeded in making teaching materials using the articulate storyline application. From the questionnaires distributed, 100% of the teachers were very interested in the service material. 80% of participants understood the material presented by the service team. Participants are committed to applying the teaching materials made to students in class after the community service activities are finished.

Co-Authors Abditama Srifitriani Ade Adriadi Adista Anbarani Putri Zaman agus rahmat Ahmad Darlis Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Anugerah, Rafi Aprila, Nila Apteerizko Dwi Kusumaputra Arianto, Tezar Arono Arono Arrizkie, Mahrizan Asan, Asan Ashar Muda Lubis Asisah, Nur Asnia Zainuddin Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Danang Adi Putra Darmawan Ikhlas Fadli Deasy Emalia Devanus Abelingga Dewi Handayani Eddy Suranta Eddy Suranta Eddy Suranta Fachruzzaman - Fachruzzaman, Fachruzzaman Fauzi, Rizki Febriana, Nucke Fherza Azh Zahra Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Gina Nur’alia Hakiki, Nurul hasdiana, hasdiana Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kamaludin Kamaludin Kamelia Astuty Khairuddin - Kinanti Ananda Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi Lisa Trina Arlym Lutfiaul Fuddah M. Yemmardotillah Mediastuty, Pratana Puspa Mega Ilhamiwati Mentari Gita Puspita Merita Tri Resky Midiastuty, Pratana Puspa Muhammad Nur Muzaki, Syafira Putri Muzanip Alperi Nadine Nathasya Sitorus Nadrah, Nadrah Nila Aprilia Nisrina Rihhadatul Aisy Novita Sari Nur Intan, Nur Nurcewy, Sania Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Pratana Puspa Mediastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Putra, Danang Adi Putra, Zhidan Z. Putri Gatria Raisha Ariani Putri, Lisa Karena Putri, Nucke Febriana Rahmadini, Dita Rahmah Wulandari RAHMI, ELVI Refnini, Refnini RINI FEBRIANTI Rizka Elan Fadilah, Rizka Elan Rizki Marfirani Amalia Robiansyah, Anton Robiansyah, Anton Robinson robinson Robinson robinson Rukmaini Saguni, Dewi Sulfa Saibatul Aslamiah, Saibatul Saiful Salastri Rohiat Sani, Ardi Alam Sapril Sapril, Sapril Saputra, M. Rizal Eka Setiorini, Hesti Shagita, Alya Fitri Sherly, Elvis Nopriyanti Sipriyadi Sitorus, Nadine Nathasya Sriwidharmanelly Sriwidharmanelly Suranta, Eddy Vani, Nur Vika Fitranita Witri Ariyanti Wulandari, Rahmah Yulida, Khoiro Zaman, Adista Anbarani Putri Zara, Zebby Zhidan Z. Putra

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