Article Per Year (5 Year)
p-Index From 2021 - 2026
6.729
P-Index
This Author published in this journals
All Journal Jurnal Keperawatan Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL ILMIAH KESEHATAN KEPERAWATAN Jurnal Kesehatan Jurnal Berita Ilmu Keperawatan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Indonesian Contemporary Nursing Journal (ICON Journal) JMM (Jurnal Masyarakat Mandiri) AKTSAR: Jurnal Akuntansi Syariah Jurnal Persada Husada Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Journal Of Business And Economics PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Keperawatan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Manajemen Jurnal Persatuan Perawat Nasional Indonesia (JPPNI) Wellness And Healthy Magazine Jurnal Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keperawatan Altruistik Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Majalah Kesehatan Indonesia Jurnal Ilmu Keperawatan dan Kebidanan Jurnal Kesehatan Tambusai International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Jurnal Diksatrasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Kesehatan Kusuma Husada Jurnal Cendekia Keuangan Journal of Innovation and Sustainable Empowerment Jurnal Pengabdian Masyarakat Kesosi Indonesian Nursing Journal of Education and Clinic (Jurnal Pendidikan dan Praktik Keperawatan Indonesia) Jurnal Asuhan Ibu dan Anak Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ekonomi Syariah Indonesia Jurnal Kesehatan dr. Soebandi SOCIRCLE : Journal Of Social Community Services IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Vokasi Keperawatan (JVK) Jurnal Abdimas Kesehatan Jurnal Akademika Baiturrahim Jambi Jurnal Ilmiah Keperawatan Altruistik
Sri Rahayu
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 4   5   6   7   8 
Strengthening Financial Sustainability of SMEs Through Government Support: Evidence from the Border Region of Kuningan Hamzah, Amir; Rahmawati, Teti
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6988

Abstract

Introduction/Main Objectives: This study examines how government support moderates the effects of financial planning, financial record-keeping systems, and capital accessibility on the financial sustainability of Small and Medium Enterprises (SMEs) in the border regions of Kuningan Regency. These SMEs often face limited infrastructure and institutional access, making their financial resilience a critical issue. Background Problems: The research addresses the problem of limited financial sustainability among border-area SMEs by exploring the influence of internal financial practices and external institutional support. Novelty: While prior studies have examined SME financial performance, this research uniquely applies Institutional Theory to analyze how government support—as an institutional factor—affects the relationship between internal financial management and sustainability in border areas. Research Methods: A quantitative approach involving 114 SMEs from Kuningan’s border districts was used. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to assess direct and moderating effects. Finding/Results: Financial planning, record-keeping, and access to capital significantly influence financial sustainability. Government support also positively moderates the link between financial record-keeping and sustainability, but does not consistently moderate other relationships. Conclusion: Financial sustainability in border SMEs is strongly influenced by internal financial practices and selectively supported by government intervention, emphasizing the need for more targeted policies. Research Limitation/Implications: The study is context-specific to Kuningan’s border areas, but it highlights the importance of strengthening financial capabilities and responsive institutional support to improve SME sustainability in similar peripheral regions.
Nilai-Nilai Pendidikan Karakter dalam Film Laut Tengah Karya Archie Hekagery Rahmawati, Teti; Rohayati, Nia; Munir, Sirodjul
Diksatrasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Vol 9, No 2 (2025): JURNAL DIKSATRASIA JULI 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/diksatrasia.v9i2.19266

Abstract

Penelitian ini membahas tentang nilai-nilai pendidikan karakter yang dapat ditemukan dalam sebuah film Laut Tengah karya Archie Hekagery dikaitkan dengan alternatif pengembangan bahan ajar melakukan penilaian terhadap karya fiksi. Latar belakang penelitian ini berangkat dari maraknya kemunculan film-film terbaru di televisi, bioskop, dan media lainnya di Indonesia yang dapat diakses secara ilegal oleh berbagai kalangan usia tanpa mempertimbangkan kelayakan nilai-nilai pendidikan karakter yang terkandung di dalamnya. Film Laut Tengah dipilih sebagai objek penelitian untuk mengkaji 2 permasalahan yaitu: (1) nilai-nilai pendidikan karakter yang terkandung dalam film Laut Tengah karya Archie Hekagery, dan (2) pemanfaatannya sebagai alternatif pengembangan bahan ajar dalam melakukan penilaian terhadap karya fiksi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis data. Sumber data penelitian adalah data primer dan sekunder yang dikumpulkan melalui teknik studi pustaka, teknik analisis data, dan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa film Laut Tengah karya Archie Hekagery mengandung berbagai nilai pendidikan karakter , antara lain: religius, jujur, toleransi, disiplin, kerja keras, kreatif, rasa ingin tahu, menghargai prestasi, bersahabat, gemar membaca, peduli sosial, tanggung jawab. Film Laut Tengah karya Archie Hekagery dinilai layak menjadi alternatif pengembangan bahan ajar karena memuat konten positif yang dapat membentuk karakter peserta didik, oleh karena itu disarankan agar sekolah menengah pertama memanfaatkannya sebagai salah satu bahan ajar dalam melakukan penilaian terhadap karya fiksi.Kata Kunci: Nilai; Pendidikan Karakter; Film; Bahan Ajar
Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives? Teti Rahmawati; Amir Hamzah
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2957

Abstract

This study examines the relationship between the disclosure of Good Corporate Governance (GCG), Green Accounting (GA), Environmental Performance (EP), and Sustainability Reporting (SR) in manufacturing companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2021 to 2023 period. Path analysis shows that GCG and GA disclosures significantly enhance SR quality directly and through EP as a mediating factor. GCG strengthens transparency and accountability in corporate governance, while GA integrates environmental considerations into financial decision-making, improving EP. EP reflects the company's commitment to sustainable practices. These findings highlight the importance of integrating GCG principles and GA practices into business strategies to improve SR quality, build stakeholder trust, and achieve long-term sustainability goals. The study provides implications for companies and policymakers to advance sustainability efforts by strengthening governance and environmental accounting practices as part of a strategic corporate framework.
DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES Hamzah, Amir; Rahmawati, Teti; Fitriani, Chintia; Febriansyah, Yudi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.612

Abstract

This study analyzes factors influencing the financial performance of small and medium enterprises (SMEs), addressing the limited research that focuses on specific variables in the SME context. It examines the effects of mental accounting, financial record-keeping, financial literacy, financial management, and digital accounting on SME financial performance. Using Structural Equation Modeling (SEM), data from 216 SMEs in Kuningan Regency were analyzed. The findings reveal that financial record-keeping, financial literacy, and financial management significantly and positively impact SME financial performance. Conversely, In contrast, mental accounting has a significant negative impact, while digital accounting does not significantly affect financial performance. These results suggest that effective financial management practices can enhance financial performance, while improper use of mental accounting and ineffective implementation of digital accounting may hinder it. This research implies the need to improve financial literacy, adopt more effective financial management practices, and provide digital accounting training to help SMEs overcome financial challenges.
Penciptaan Nilai Berkelanjutan: Akuntansi Hijau, Modal Intelektual, dan Moderasi Strategis dalam Kinerja Perusahaan Rahmawati, Teti; Supriatna, Yayat; Yusuf, Padli Muhammad
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9674

Abstract

This study aims to analyze the influence of green accounting and intellectual capital on company value with business strategy as a moderation variable. The research method used is a verifiable descriptive method. The study population is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used is 265 financial statements of 53 companies listed on the Indonesia Stock Exchange for the 2018-2022 period using probability sampling. The data collection technique uses the observation technique without participating while the data analysis technique with moderate regression analysis. The results show that business strategy moderates the influence of green accounting on company value, and business strategy moderates the influence of intellectual capital on company value. This research makes a major contribution to revealing the role of business strategy as a moderation variable that can strengthen the influence of green accounting and intellectual capital on company value, thus helping companies design more optimal strategies.
Peningkatan Pengetahuan Kesehatan Jiwa dalam Upaya Mengurangi Stres pada Remaja Rahmawati, Teti
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 1 (2024): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i1.353

Abstract

Masa pandemi covid-19, semua aktivitas dilakukan secara online. Begitu juga aktivitas remaja semuanya dilakukan dari rumah secara online. Hal ini, menyebabkan remaja merasa bosan dan stres. Sehingga diperlukan adanya pemahaman mengenai kesehatan jiwa dan cara mengatasi stres supaya remaja dapat segera mengatasi masalah yang dihadapinya. Sasaran kegiatan adalah remaja. Tujuan kegiatan adalah terjadinya peningkatan pengetahuan mengenai kesehatan jiwa dan cara mengatasi stres. Jumlah peserta 75 orang. Metode yang digunakan adalah pemberian pendidikan kesehatan dengan ceramah, tanya jawab, diskusi, demonstrasi, dan re-demonstrasi. Sebelum pelaksanaan kegiatan dilakukan pre-test dan setelahnya dilakukan post-test menggunakan kuesioner. Hasilnya menunjukkan peningkatan pengetahuan mengenai kesehatan jiwa dan psikomotor mengenai cara mengatasi stres pada remaja. Hal ini menunjukkan pemberian pendidikan kesehatan dengan menggunakan berbagai metode efektif untuk meningkatkan pengetahuan dan psikomotor.
EKSPLORASI FAKTOR PENENTU TINGKAT AGRESIVITAS PAJAK DALAM PERSPEKTIF TEORI KEUANGAN Samiati, Tita; Rahmawati, Teti; Nurhayati, Neni; Maryami, Mimi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i1.9720

Abstract

The purpose of this study is to analyze the factors affecting tax aggressiveness. The research method used is the descriptive verification method. The population in this study is manufacturing companies in various industrial sectors as many as 51 companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used is the annual financial statements of companies in various industrial sectors as many as 34 companies using purposive sampling techniques. The analysis technique used in this study is panel data analysis technique. Profitability has a positive and significant effect on tax aggressiveness, liquidity has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness Keywords: Tax Aggressiveness, Leverage Ratio, Liquidity Ratio, Profitability Ratio
Gaya Hidup dengan Kejadian Hipertensi pada Lansia Manah, Siti Nur; Rahmawati, Teti
Jurnal Akademika Baiturrahim Jambi Vol. 13 No. 2 (2024): September
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jab.v13i2.857

Abstract

Elderly (Elderly) are a group of 60 years and over who experience various physiological changes that can affect the lifestyle of the elderly to become less healthy which includes physical activity, eating patterns, resting habits, and smoking habits which can trigger various health problems, including hypertension. This study aims to identify the relationship between lifestyle and the incidence of hypertension in the elderly at the Sukaluyu Health Center. This research is a quantitative study using the correlation method with a cross sectional approach. The study population was elderly aged 60-90 years who came to the Sukaluyu Health Center as many as 153 people with a sample of 122 people who were determined using the Frank Lynch formula corrected by the drop out formula. Data collection was carried out using a questionnaire. The results of the univariate analysis showed that most of the elderly belonged to the elderly category (60-74 years) as much as 86.9%, were female (85%), had primary school education (66.4%), and did not have a job (58, 2%). Bivariate analysis using the Chi-Square test with a 95% confidence level (p value = 0.05) showed no relationship between lifestyle and the incidence of hypertension in the elderly at the Sukaluyu Health Center with a p value of 0.130. The study recommends that health workers improve the provision of education to the elderly and their families about appropriate lifestyles to prevent hypertension.
Pengetahuan Pola Hidup Rasulullah SAW pada Generasi Milenial Rahmawati, Teti; Putri, Sisi Indah
Jurnal Ilmiah Keperawatan STIKES Hang Tuah Surabaya Vol 18 No 1 (2023): March Edition
Publisher : Sekolah Tinggi Ilmu Kesehatan Hang Tuah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30643/jiksht.v18i1.238

Abstract

Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan Rahmawati, Teti; Puspasari, Oktaviani Rita
Jurnal Kajian Akuntansi Vol 1 No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.510

Abstract

Abstract The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method is explanatory survey that comes from primary data. Data collection techniques through qustionnaire and direct interview. UMKM in Kuningan regency has not been ready to implement SAK ETAP in compiling the finance statement because mostly the businessman have not understood SAK ETAP yet. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and also the last owner education grade influence toward the perceive of business man which is related with the significance of accountancy process to UMKM. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and the owner education grade, also management professionalism influence toward the doer‘s comprehension of UMKM which is related with implementation of SAK ETAP. The impact of implementation SAK ETAP indicated that finance statement quality influence toward the ease of banking capital access. Keywords: UMKM; SAK ETAP; Finance statement quality; Banking access.AbstrakPenelitian ini bertujuan menganalisis kualitas laporan keuangan UMKM, kesiapan UMKM dalam mengimplementasikan SAK ETAP pada saat penyusunan laporan keuangan dan menilai dampak dari pengimplementasian SAK ETAP ketika UMKM di wilayah Kabupaten Kuningan menyusun laporan keuangan. Penelitian ini menggunakan metode explanatory survey yang bersumber pada data primer. Teknik Pengumpulan data melalui kuesioner dan wawancara langsung. UMKM di Kabupaten Kuningan belum siap untuk mengimplementasikan SAK ETAP dalam menyusun laporan keuangan karena sebagian besar pelaku usaha belum memahami SAK ETAP. Ukuran usaha, lama usaha berdiri, pemberian sosialisasi dan pelatihan SAK ETAP, latar belakang pendidikan serta jenjang pendidikan terakhir dari pemilik berpengaruh terhadap persepsi pelaku usaha terkait pentingnya proses akuntansi pada UMKM. Ukuran usaha, lama usaha berdiri, pemberian informasi dan sosialisasi SAK ETAP, latar belakang dan jenjang pendidikan terakhir pelaku usaha, serta profesionalisme manajemen berpengaruh terhadap pemahaman pelaku UMKM terkait implementasi SAK ETAP. Dampak dari implementasi SAK ETAP memberikan indikasi kuat bahwa kualitas laporan keuangan berpengaruh terhadap besarnya kemudahan akses modal perbankan.Kata Kunci: UMKM; SAK ETAP; Kualitas laporan keuangan; Akses perbankan.
Co-Authors AA Sudharmawan, AA Acep Suherman Ade Fauzan Ade Kurniawan Adelia Nur Aziza Adit Putra Mahardika Agus Setiawan AGUS SETIAWAN Ai Sinta Akhmad Subekhi Amir Hamzah Amir Hamzah Andini, Nadila Alza Andriati Reny Harwati Anik Sugiyanti Anik Sugiyanti Antika Nisa Syifa Ardhu Rizkiawan Arif Widodo Arifatul Azkiya Bagus Sulistyo Budhi Beti Kristinawati Bintang Permana, Muhamad Chintia Fitriani Dadang Suhendar Denda Sopiyatna Dian Agus Tiana Dwi Agustina Dwi Agustina Dwi Astuti Dyaz Surya Ananta Dyaz Surya Anata Dzikri, Reyhan Rizalul Ebaa M Felemban Eddy Rosfiati Ekan Faozi Elly Daziah Elsa Hadawiyah Enita Dewi Enung Nurhayati, Enung Erlan Darmawan Estu Werdani, Kusuma Ety Purwaningsih Fahmi Yusuf Fahrun Nur Rosyid Faishal Rahimi Faizah Betty Rahayuningsih Faizah Betty Rahayuningsih Fajarini, Melati Febriansyah, Yudi FERDIANSYAH, MOCHAMAD Hana, Wulan Salma Hayinah Rahayu Herma Wiharno Herma Wiharno Hsing-Mei Chen Ida Widaningsih Iis Safitri Iis Sapitri Ika Nur Azizah Ika Sartika Indah Kurniawati Ismiray, Anugrah Ragil Itsnaani Rahmadita Nur Latiifah Jiheny Siska Pratiwi Jiheny Siska Pratiwi Jumantini, Entin K Komariah Karina Puspa Khairul Anwar Lara Era Yunia Lia Rosita Manah, Siti Nur Maryami, Mimi Mei Feng Lin Meita Wahyu Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Muhammad Agus Muljanto Muhammad Anhar Akbar Niam Munir, Sirodjul Murtiningsih Muzamil Nadirahillah Nani Sumarni Nedra Wati Zaly Neni Nurhayati Ngatiman Ngatiman Nia Damayanti, Nia Nimas Citra Nur Baety Nurfai'jah, Firda Andini Nurfatimah, Siti Nuke Nurhandika, Arief Nurhasanah, Ade Nurhayani Nurhayani Oktaviani Rita Puspasari Oktaviani, Kharisma Virgin Pangestuti Pangestuti Poornawan, Defichril Hidah Puji Laksmini Purnama, Dendi Putri, Sisi Indah Rafi Abrar Pratama Rafidah Rafidah Rahayu, Hayinah Rahmasari, Sani Ramdani, Muhamad Ratna Sari Dewi Reza Rahmat Rika Nugraha Rohayati, Nia Romandani, Qorri Febriyana Samiati, Tita Septianingsih, Dewi Silvi Shelin Putri Malvasari Siti Arifah Siti Awa Abu Bakar Siti Nuke Nurfatimah Sofia Ngizatu Rahma Subagja, Miftah Zakaria Sugiyanti, Anik Supriatna, Yayat Sutrisno Suwarni Asman Syifa Fauziah Teguh Tri Prakoso Teti Rahmawati Thia Wulan Dinasti Thia Wulan Dinasti Tia Hadian Triadi, Dede Tina Kartini Tina Yuli Fatmawati Titik Suyanti Triyono Triyono Vany Septa Viani Vigory Gloriman Manalu Warhaeti, Heti Wati, Sinta Wita Oktaviana Wiwin Setiyaningrum Yofi Amirul Hizam Yolan Tamelia Yuliana Putri Nugrahini Yunita Eka Rahmayanti Yunita Prabawati, Chlara Yusuf, Padli Muhammad