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All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management Jurnal Edueco Jurnal Akuntansi Kompetif Journal of Economic, Public, and Accounting (JEPA) Tangible Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Paradoks : Jurnal Ilmu Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat
Risa Rukmana
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Journal : Tangible Journal

 1 
Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas RISA RUKMANA
Tangible Journal Vol 4 No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i2.68

Abstract

This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange.
Penggunaan Praktik Akuntansi Manajemen pada UMKM Binaan Dinas Koperasi Kabupaten Gowa (Studi Kasus UMKM Roti Nakku) Rani, Ananda; Saleh, Andi Mulia; Rukmana, Risa
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.429

Abstract

Tujuan penelitian ini adalah untuk mengetahui Penggunaan Praktik Akuntansi Manajemen Pada UMKM Roti Nakku binaan Dinas Koperasi Kabupaten Gowa. Jenis data yang digunakan dalam penelitian ini adalah kualitatif dan Kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan sekunder, dengan menggunakan metode analisis deskriptif. Hasil penelitian diperoleh UMKM Roti Nakku binaan Dinas Koperasi Kabupaten Gowa belum menggunakan praktik akuntansi manajemen sehingga belum maksimal dalam perencanaan, pengendalian dan pengambilan keputusan.
Konservatisme Akuntansi dalam Era Digital dan Keberlanjutan: Suatu Studi Literatur Rukmana, Risa; Khaeruddin, Faizah; Jauhari, Yustika
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.697

Abstract

This research aims to analyze the development of literature related to accounting conservatism in the context of modern financial accounting. .The results of this study indicate that accounting conservatism, digitalization, and sustainability accounting are three important pillars of modern financial reporting. Conservatism remains relevant as a precautionary principle, digitalization serves as a transparency enhancer, and sustainability emphasizes long-term responsibility. While there is a significant research gap, integrating these three could significantly contribute to the development of accounting theory, improved reporting quality, and more accountable and sustainable business practices.
Co-Authors A. Mulia Saleh A. Rahman, Fatmawati Aditiya, Roby Afriyani Afriyani Dewi ANGGRAENI Dwi Marlina Wijayanti Fera Aprilia Frisky Jeremy Kasingku Haedar, Nurfatwa Hardiyanto Jauhari, Yustika Khaeruddin, Faizah Muflikhah, Itsna Nurhidayah Nurlaila Hasmi Rahayu Alkam Ramlah Ramlah Rani, Ananda Raodahtul Jannah Odha Raodatul Jannah Saleh, Andi Mulia Samsinar Samsinar Sarinah Sarinah Seppa, Yusi Irensi Shakila Julia Rahayu St. Ramlah Suriani Surianto, Nurul Maghfirah Tenri Mangindara, A Wijayanti, Dwi Marlina