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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 Jurnal Literasi Akuntansi 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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PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Sherly, Elvis Nopriyanti; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.

MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK Setiorini, Hesti; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.

ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Heryawati, Elma; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.

Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Andina, Ariane Satri; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.

Innovations in Islamic Religious Education Assessment In The Society 5.0 Era at MAN 3 Padang Panjang Yemmardotillah, M.; Rahmi, Elvi; Asrizallis, Asrizallis; Indriani, Rini
Jurnal Kawakib Vol 5 No 02 (2024): Studi Keislaman
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/kwkib.v5i02.225

This study examines the innovation of Islamic Religious Education (PAI) assessment in the Society 5.0 era, focusing on the integration of technology and Islamic values. The research aims to identify forms of PAI assessment innovation, analyze implementation challenges, and formulate optimization strategies. Using a qualitative approach with a case study design, the research was conducted in selected schools/madrasahs, involving PAI teachers, students, and Islamic education experts as research subjects. Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed using thematic analysis techniques. The results show that PAI assessment innovation has evolved from the use of simple digital platforms to the implementation of Artificial Intelligence (AI) and virtual reality technology. The integration of Islamic values in technology-based assessments is realized through the application of digital integrity principles, development of assessments promoting noble character, and incorporation of the tazkiyatun nafs concept in digital self-assessment. The main challenges in implementation include infrastructure limitations, teacher and student readiness, and concerns about over-reliance on technology. Strategies developed to overcome these challenges include digital competency enhancement programs for PAI teachers, collaboration with technology experts, and a phased approach to innovation implementation. Stakeholder perceptions of PAI assessment innovation tend to vary, with students showing enthusiasm, while teachers and parents have more cautious views.

Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal Rahmadini, Dita; Indriani, Rini; Febriana, Nucke
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.v8i3.2069

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.

Firm Life Cycle and Cash Policy Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robiansyah, Anton
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1738

This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less

Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat terhadap Pengelolaan Dana Desa: Studi Kasus pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu Fitri , Alya; Indriani, Rini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1038

This study was conducted to determine whether accountability, transparency and community participation have an influence on Village Fund Management in the Village Government of Nasal District 2023. The analysis tool in this research uses the help of the SmartPLS software program version 4.0 which consists of evaluating the outer model and inner model. This research is included in descriptive research and is clauseal. The population in this study is the Village Government of Nasal District. Sampling in this study used Nonprobability sampling technique with saturated sampling method so that 85 respondents were obtained from all village officials at the Nasal District Village Government. The results show that accountability has a significant effect in a positive direction on village fund management in the Village Government of Nasal District, Kaur Regency in 2023. Transparency has a significant effect in a positive direction on the management of village funds in the Village Government of Nasal District, Kaur Regency in 2023. Community participation has a significant effect in a positive direction on the management of village funds in the Village Government of Nasal District, Kaur Regency in 2023.

Hubungan Keterpaparan Informasi dengan Perilaku Pencegahan Penularan HIV/AIDS Pada Wanita Pekerja Bebas Rini Indriani; Asnia Zainuddin
Nursing Care and Health Technology Journal (NCHAT) Vol. 5 No. 1 (2025): Nursing and Health Care Technology-January to June Period
Publisher : Progres Ilmiah Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56742/nchat.v5i1.88

HIV/AIDS merupakan salah satu masalah kesehatan global yang masih menjadi perhatian utama, terutama pada kelompok berisiko tinggi seperti Wanita Pekerja Bebas (WPB). Keterpaparan informasi yang baik dapat berperan penting dalam meningkatkan pemahaman dan perilaku pencegahan HIV/AIDS. Penelitian ini bertujuan untuk menganalisis hubungan antara keterpaparan informasi dengan perilaku pencegahan penularan HIV/AIDS pada Wanita Pekerja Bebas di Kabupaten Konawe. Penelitian ini menggunakan pendekatan kuantitatif dengan desain cross-sectional yang dilakukan pada November 2024. Sampel penelitian berjumlah 90 responden yang dipilih menggunakan teknik accidental sampling. Data dikumpulkan melalui kuesioner tertutup dan dianalisis menggunakan uji bivariat (Chi-Square) untuk melihat hubungan antarvariabel. Hasil penelitian menunjukkan bahwa 58.9% responden memiliki keterpaparan informasi yang baik, sementara 41.1% memiliki keterpaparan informasi yang kurang. Mayoritas responden (82.2%) memiliki perilaku pencegahan HIV/AIDS yang baik, sedangkan 17.8% masih memiliki perilaku pencegahan yang kurang. Analisis statistik menunjukkan adanya hubungan yang signifikan antara keterpaparan informasi dan perilaku pencegahan HIV/AIDS (p = 0.0001), di mana responden dengan keterpaparan informasi yang baik lebih cenderung memiliki perilaku pencegahan yang baik. Kesimpulan penelitian bahwa keterpaparan informasi yang baik berperan penting dalam membentuk perilaku pencegahan HIV/AIDS pada Wanita Pekerja Bebas di Kabupaten Konawe.

Pedampingan olimpiade penelitian siswa Indonesia (OPSI) model genre -based learning dalam meningkatkan kemampuan menulis karya ilmiah siswa di Kota Bengkulu Arono, Arono; Indriani, Rini; Nadrah, Nadrah
Jurnal Anugerah Vol 7 No 2 (2025): Jurnal Anugerah: Jurnal Pengabdian kepada Masyarakat Bidang Keguruan dan Ilmu Pen
Publisher : Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/t1vd8p15

Rendahnya kemampuan menulis karya tulis ilmiah di kalangan siswa Kota Bengkulu yang mengikuti Olimpiade Penelitian Siswa Indonesia (OPSI) dan sebagian besar siswa kesulitan merumuskan latar belakang penelitian, menyusun rumusan masalah, menentukan metodologi, serta menggunakan bahasa akademik yang tepat. Kondisi ini menegaskan kebutuhan mendesak akan program pendampingan yang mampu membimbing siswa menulis penelitian secara sistematis, terstruktur, dan sesuai dengan kaidah akademik.Tujuan dari pengabdian ini adalah untuk meningkatkan kemampuan menulis ilmiah siswa melalui pendekatan Genre Based Learning (GBL). Metode pengabdian menggunakan metode pendampingan model Genre Based Learning yang menekankan pada pembelajaran berbasis teks. Tahapan pengabdian kegiatan meliputi perencanaan, pelaksanaan, evaluasi, dan pelaporan. Adapun teknik analisis data menggunakan teknik analisis, identifikasi, interpretasi, dan menarik Kesimpulan. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam kemampuan menulis ilmiah siswa, struktur penulisan, dan penggunaan bahasa akademik. Siswa juga menunjukkan partisipasi lebih aktif, keberanian berdiskusi, dan kemauan mengkritisi data penelitian. Pemanfaatan teks mentor terbukti efektif membantu siswa memahami pola penulisan ilmiah, sedangkan kegiatan joint construction memberi kesempatan untuk memperoleh bimbingan langsung. Kendala teknis seperti keterbatasan jaringan internet pada sesi daring dapat diatasi melalui pertemuan tatap muka. Implementasi program ini siswa lebih siap menghadapi OPSI dengan laporan penelitian yang memenuhi standar akademik, sekaligus menumbuhkan motivasi dan rasa percaya diri.

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 Azra Nurul Atthahirah 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 Tifanny Suhendra Hardiansyah Vani, Nur Vika Fitranita Witri Ariyanti Wulandari, Rahmah Yulida, Khoiro Zaman, Adista Anbarani Putri Zara, Zebby Zhidan Z. Putra

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