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a Nathasha Talita; Novianti, Rini
Global Accounting Vol. 4 No. 2 (2025): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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

Abstract

Nilai suatu perusahaan adalah cerminan dari seberapa efektif kinerja, konsistensi, dan kemampuan untuk tumbuh yang dilihat oleh investor. Penilaian ini menjadi pedoman utama dalam keputusan investasi dan juga menunjukkan seberapa besar masyarakat percaya bahwa perusahaan bisa terus berkembang di masa depan. Penelitian ini ingin melihat bagaimana Return on Assets (ROA), Debt to Equity Ratio (DER), ukuran perusahaan (SIZE), Current Ratio (CR), dan pertumbuhan perusahaan (GROWTH) Mempengaruhi keterkaitan antara Harga dan Nilai Buku (PBV) pada isejumlah perusahaani yang beroperasi idalam sektor imakanan dan iminuman yang iterdaftar di Bursa Efek iIndonesia (BEI) selama periode 2020 hingga 2023. Metode ipengambilan isampel yang diterapkan adalah ipurposive sampling, yang berhasil mengidentifikasi 31 perusahaan dari total 95 perusahaan yang secara ketat memenuhi kriteria dalam penelitian ini. Data dihimpun dan dievaluasi dengan memakai metode regresi linear ganda melalui aplikasi Eviews 12. Hasil dari penelitiani mengindikasikani bahwa seluruh aspek profitabilitas, pinjaman, dan ukuran perusahaan mempunyai idampak yang isignifikan terhadap inilai iperusahaan. Sementara itu, aspek ilikuiditas dan ipertumbuhan tidak menunjukkan pengaruh yang isignifikan. Meskipun demikian, jika dilihat secara keseluruhan, kelima faktor ini saling memengaruhi untuk memberikan dampak pada nilai perusahaan yang diteliti.
Digital Literacy Acceleration Workshop and Mentoring for MSMEs in Kedinding Urban Village, Surabaya Novianti, Rini; Sulistyowati, Eny; Aurora, Laurencya
Jurnal Abmas Negeri (JAGRI) Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Juni 2025
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v6i1.1518

Abstract

Digital literacy acceleration workshop and mentoring are a form of community service from STIE IBMT lecturers to MSMEs partners. This program was carried out because digital literacy is a very important competency in the digital economy era. This community service program aimed to increase the skills of MSME partners in designing attractive packaging for their products and performing digital financial bookkeeping for their businesses. The implementation method began with a situation and needs analysis, preparation of materials (Canva and digital cash book tutorials), workshop, mentoring, and program evaluation. The program involved 28 MSME partners in Kedinding, Surabaya. It ran smoothly and successfully, as evidenced by the participants’ enthusiasm during interactive discussions and hands-on practice. Evaluation results showed an increase in participants’ digital literacy regarding packaging design and simple bookkeeping, from a pretest score of 53% to 81% in the posttest.
Sosialisasi Upaya Pencegahan Penyebaran Covid-19 melalui Pemakaian Handsanitizer di SD Negeri 136 Palembang Apriana, Apriana; Setyawati, Dewi; Heryati, Heryati; Yuliarni, Yuliarni; Novianti, Rini
Journal of Community Engagement Research for Sustainability Vol. 3 No. 2 (2023): Maret
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.2.95-100

Abstract

This article aims to provide socialization of efforts to prevent Covid-19. The Covid-19 outbreak has long been spreading in Indonesia for the past two years. The public needs to know some of the efforts to prevent Covid-19. One way to prevent Covid-19 infection is to wash your hands and use hand sanitizer. Many people do not understand how to wash their hands and use hand sanitizer properly, including students at SD Negeri 136 Palembang. Therefore, the Team carried out knowledge dissemination activities and provided assistance in preventing Covid-19 at Primary School 136 Palembang. This service activity is carried out through lectures and demonstrations. The result of this service is the implementation of socialization and providing counseling about hand washing and training on the use of good and correct hand sanitizers.
Innovation-Based Business Education Strategies to Foster Community Engagement in Local Economic Development Sudirjo, Frans; Novianti, Rini; Santosa, Sonny
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 1 No 2 (2024): May 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v1i2.170

Abstract

Business education plays a crucial role in shaping human resources with skills and knowledge relevant to local economic needs. However, conventional approaches in business education may not fully meet market demands and latest innovations. This research aims to identify and formulate innovation-based business education strategies that can effectively foster community engagement in local economic development. This research method employs a literature review with a qualitative approach focused on contributions to community service. Descriptive analysis will be used to depict findings from 27 selected articles retrieved from Google Scholar within the timeframe of 2001-2023. The study findings indicate that innovation-based business education is a primary key to strengthening community engagement in local economic development in the current dynamic era. These strategies emphasize the integration of technology into the curriculum, collaboration among universities, industries, and government, practical learning, the development of social awareness and business responsibility, direct community involvement in the teaching-learning process, stimulation of creativity and entrepreneurship, integration with community development programs, as well as interdisciplinary approaches to problem-solving.
Pengaruh Kualitas Pelayanan, Citra Perusahaan, dan Promosi Media Sosial Terhadap Keputusan Pembelian Pada Usaha Katering Sulistyowati, Eny; Novianti, Rini; Rumpoko HS, Hendro; Budiyanto, Eko
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 2 (2024): Vol 4 No 2 September 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i2.24573

Abstract

In an increasingly competitive digital era, it is important for catering businesses to understand the factors that influence consumer behavior. This study aims to analyze the effect of service quality, corporate image and social media promotion on consumer purchasing decisions in the context of the Citra Rasa catering business. The research method used is a survey with a questionnaire instrument distributed to consumers who have made purchases at the Citra catering business, as many as 53 consumers and potential consumers have filled out the questionnaire. The incoming data were analyzed using SEMPls. The results showed that service quality, corporate image, and social media promotion did not have a significant effect on consumer purchasing decisions. The low R-Square value (0.019) and the negative Adjusted R-Square (-0.041) indicate that the independent variables only explain a small part of the variation in purchasing decisions. This finding indicates that other factors, such as price and menu variety, may be more relevant in influencing purchasing decisions. Keywords: Service Quality, Corporate Image, Social Media Promotion, Purchasing Decision, Catering Business Dalam era digital yang semakin kompetitif, penting bagi usaha katering untuk memahami faktor-faktor yang mempengaruhi perilaku konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, citra perusahaan dan promosi media sosial terhadap keputusan pembelian konsumen dalam konteks usaha katering Citra Rasa. Metode penelitian yang digunakan adalah survei dengan instrumen kuesioner yang disebarkan kepada konsumen yang telah melakukan pembelian di usaha katering Citra, sebanyak 53 orang konsumen dan calon konsumen telah mengisi kuesioner. Data yang masuk dianalisis dengan menggunakan SEMPls. Hasil penelitian menunjukkan bahwa kualitas pelayanan, citra perusahaan, dan promosi media sosial tidak berpengaruh signifikan terhadap keputusan pembelian konsumen. Nilai R-Square yang rendah (0.019) dan R-Square Adjusted yang negatif (-0.041) mengindikasikan bahwa variabel-variabel independen hanya menjelaskan sebagian kecil dari variasi keputusan pembelian. Temuan ini mengindikasikan adanya faktor lain, seperti harga dan variasi menu, yang mungkin lebih relevan dalam mempengaruhi keputusan pembelian. Kata Kunci: Kualitas Jasa, Citra Perusahaan, Promosi Media Sosial, Keputusan Pembelian, Bisnis Katering
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
Implementasi Sistem Jadwal Absensi Guru Dalam Peningkatan Kedisiplinan Pada SMAIT ASY - SYUKRIYYAH Aris, Aris; Pangestu, Maulana Agung; Novianti, Rini
Universal Raharja Community (URNITY Journal) Vol. 1 No. 1 (2021): URNITY (Universal Raharja Community)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (910.027 KB) | DOI: 10.33050/urnity.v1i1.1251

Abstract

Teacher absenteeism is one of the important points in measuring discipline in the world of education, especially in ASY-SYUKRIYYAH SMAIT. The recording of teacher absenteeism is recorded in the agenda which also includes the activities of the teacher related to the teaching and learning process in the classroom. The large number of absences and activities recorded manually raises problems in making attendance reports and teaching and learning in class. To overcome this problem required the design of information systems that can accommodate the recording of attendance and teaching and learning activities in the classroom. This research was conducted to produce an information system that can overcome problems that arise and be able to speed up the process of recording attendance, teaching and learning activities, and making reports. Information gathering uses the method of observation and literature study. Development of web-based systems and using PIECES and UML analysis as a system model. With this web-based information system can be a way out to facilitate related parties in supervising, checking and making reports related to the presence of teachers and the activity in the classroom more better, easily, effectively and efficiently.
Impact of Accounting Digitalization on MSME Performance and Sustainability Oktari, Yunia; Novianti, Rini; Anggraeni, Tri
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.17819

Abstract

This research addresses the limited understanding of how digital transformation contributes to MSME performance and sustainability by examining the roles of digital accounting systems, accounting software adoption, and financial management practices. The study introduces an integrative model that positions sustainability as a mediating variable, offering a novel perspective beyond traditional efficiency-based approaches. The primary objective is to evaluate the direct and indirect effects of digitalization and financial practices on MSME outcomes. A quantitative approach was employed, using survey data collected from MSMEs in Tangerang, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that digital accounting systems and accounting software adoption have significant positive effects on both performance and sustainability, while financial management practices exhibit a weaker, indirect influence through sustainability. These results demonstrate that digitalization enhances not only operational effectiveness but also long-term business resilience. The study contributes to the literature by emphasizing the strategic role of sustainability in linking digital tools to improved business outcomes. It offers practical implications for policymakers and MSME stakeholders seeking to strengthen competitive advantage in the digital economy through targeted digital adoption strategies. Keywords: Accounting Digitalization; Digital Transformation; MSME Competitiveness; MSME Performance; Technology Adoption
Pengenalan Strategi Digital Branding Untuk Meningkatkan Penjualan Umkm Pada Komunitas Umkm Desa Gelam Jaya, Kabupaten Tangerang Santosa, Sonny; Novianti, Rini; Angreni, Tri; Elizabeth, Elizabeth; Tholok, Fidellis Wato; Herijawati, Etty; Gustriandi, Andre
Abdi Dharma Vol. 1 No. 2 (2021): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.847 KB) | DOI: 10.31253/ad.v1i2.707

Abstract

This is the time for us to see the positive side caused by pandemic. Even though not everybody agrees to this, the pandemic going on not only in Indonesia but also in all over the world has given us a chance for ‘adaptation’ over changes in business. Nowadays, business concept is not only affected by markets, companies, competitors but also by changes. Every individual, even a big company must acknowledge this. In order to maintain the side of people’s ‘economy’, various studies reviewing alternatives for good marketing strategies have been carried out. These studies are especially aimed at Small and Medium Enterprises (SMEs). This is because SMEs have been the part of creative economy. Based on these circumstances, the researcher was encouraged to study which strategy of digital branding dominantly carried out by the SME players. This research applied factor analysis to find out the basic attribute grounding SME players to survive their businesses, which were initiated either before or after pandemic. The method used was non-probability sampling. Here the questionnaires were distributed in order to find answers from five determined spots. There were 169 respondents as samples in this research. In the pre-test, before questionnaires distributed, there were at least 9 attributes used as references for the main players of SMEs in applying digital branding. Results of factor analysis test showed that there were at least two main factors developed. In these two factors, it is agreed that strategy of Search Engine Optimization was the most ideal to apply in order to survive their business. This is because it has big dominant value, which was 0.823 (82% for first group) and 0.790 (79% for the second group).
Pembekalan Peran Talent Development Institute (TDI) Pada Fungsi Sumber Daya Manusia PT. Indako Santosa, Sonny; Anggraeni, Tri; Elizabeth, Elizabeth; Novianti, Rini; Susanto, Susanto; Kurniawan, Ari
Abdi Dharma Vol. 2 No. 1 (2022): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.136 KB) | DOI: 10.31253/ad.v2i1.1080

Abstract

Talking about talent management, it is related to the roles and responsibilities of leaders. Based on this, it is deemed necessary to have a briefing activity that is refresher related to talent management issues, for example, the adequacy aspects related to talent management such as vision, mission and goals as well as the company's strategy to build a talent management system, the main objective of this activity is to provide briefing related to several issues that must be known in advance regarding the goals to be built from talent management itself in the company, this activity is carried out online through a webinar which is attended by the system development team at PT. Indako on February 25, 2022. The results of this briefing activity obtained an understanding that the more specific the company's vision, mission, goals and strategies are, the clearer the goals to be achieved with this talent management system, so that its contribution to organizational growth will be much more leverage and of course This will ultimately increase the productivity of the employees and increase the job satisfaction of each individual.