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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
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DETERMINAN YANG MEMPENGARUHI KUALITAS INFORMASI AKUNTANSI: STUDI EMPIRIK PADA PERUSAHAAN SEKTOR UTAMA SUBSEKTOR PERTANIAN TAHUN 2011-2016 Indrasti, Anita Wahyu; Sunarwibowo, Rizki Pratomo; Lestari, Indah Rahayu
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.868 KB)

Abstract

This study aims to determine which variables affect the quality of accounting information. Company Ownership, leverage, profitability, audit committee, and dividend policy variables are used as independent variables, as well as company size and sales growth as controlling variables. This study uses FGLS (feasible generalized least squares) and STATA / MP 13.0 applications to estimate panel data models. The results of the study revealed that profitability, audit committee and dividend policy partially influence the quality of accounting information, while company ownership, leverage does not affect the quality of accounting information Keywords: accounting information quality, company ownership, profitability, audit committees, dividend policy
Analysis of Size, Return on Assets, Debt to Equity Ratio, and Total Asset Turnover Against the Value of Companies in Large Trade Sector Companies in Production and Consumer Goods Listed on the Indonesia Stock Exchange Indah Rahayu Lestari; Riny Mustika
International Journal of Business Studies Vol 3 No 2 (2019): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v3i2.99

Abstract

This study aims to determine the Size, Return on Assets, Debt to Equity Ratio and Total Asset Turnover of FirmValue in Large Trade Sub-Sector Companies in Production and Consumption Goods 2013-2017. The sampling technique uses purposive sampling method. The population in this study were 37 companies and the samples used were 10 large trading companies producing and consuming goods listed on the Indonesia Stock Exchange. The method used in this study is the method of hypothesis testing (Hypothesis Testing). The data used are secondary data in the form of reports complete finance for the 2013-2017 period. The analytical tool used in this study is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) Version 20.0 and Microsoft Excel 2010. The results of the research show that Return on Assets have a significant effect on Company Value, while size, Debt to Equity Ratio and Total Asset Turnover does not have a significant effecton Company Value.
PEMANFAATAN GOOGLE ADS SEBAGAI PENUNJANG BISNIS UMKM DIMASA PANDEMI COVID-19 Rinny Meidiyustiani; Indah Rahayu Lestari; Desi Natalia
Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 4 (2021): Jurnal PkM : Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v4i4.7003

Abstract

Masalah yang dihadapi oleh UMKM selama pandemik Covid-19 ini antara lain penurunan penjualan, kesulitan bahan baku, distribusi terhambat, permodalan dan produksi menurun. Tujuan Pengabdian kepada Masyarakat ini adalah: (1) Menguatkan strategi penjualan dengan menggunakan platform online. (2) Memperkenalkan pemilik UMKM mengenai aplikasi apa saja yang dapat digunakan untuk membantu pengembangan bisinis, (3) Memaksimalkan memanfaatkan penjualan dengan platform online, (4) Memperkenalkan menggunakan Googe Ads untuk menunjang bisnis kepada UMKM. Metode yang dilakukan berupa: persiapan, pelaksanaan yang didalamnya terdapat evaluasi kegiatan. Setelah dilakukannya kegiatan UMKM dapat mengembangkan bisnis dengan memanfaatkan penjualan dengan dengan platform onlie, terutama dengan menggunakan Google Ads untuk menunjang bisnis. Dengan demikian peluang pelaku UMKM untuk menarik kelompok pelanggan yang tepat pun menjadi lebih besar. Aplikasi ini bissa mulai digunakan oleh UMKM. Dengan menggunakan aplikasi ini juga arus pengeluaran juga dapat lebih mudah dikendalikan, dan UMKM dapat mencapai hasil maksimal dan efisien, sesuai dengan target penjualan yang diharapkan.
ANALISIS KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Retno Fuji Oktaviani; Rinny Meidiyustiani; Indah Rahayu Lestari
Accounthink Vol 7 No 01 (2022): Maret 2022
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Perusahaan sektor Pertanian merupakan perusahaan yang mengolah dan memanfaatkan tanah, sehingga menjadi lahan yang berguna untuk memenuhi kebutuhan. Pentingnya perusahaan sektor pertanian karena sektor pertanian adalah salah satu penggerak ekonomi di Indonesia. Selain itu perusahaan sektor pertanian juga cukup banyak menyerap tenaga kerja non formal yang memiliki tingkat SDM yang rendah, untuk dipekerjakan di perkebunan atau di pabrik milik perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder sehingga peneliti tidak dapat mengendalikan dan mengawasi kemungkinan terjadinya kesalahan dalam perhitungan, Penelitian ini menggunakan tiga variabel independen dan satu variabel moderasi, sampel perusahaan yaitu sub sektor pertanian yang terdaftar di Bursa Efek Indonesia dan periode pengamatan selama 5 tahun mulai tahun 2016 – 2020. Hasil penelitian menunjukkan konservatisme akuntansi berpengaruh terhadap kinerja keuangan, manajemen laba tidak berpengaruh terhadap kinerja keuangan, struktur modal berpengeruh terhadap kinerja keuangan, kualitas audit tidak berpengaruh terhadap kinerja keuangan, kualitas audit tidak mampu memoderasi konservatisme akuntansi terhadap kinerja keuangan, kualitas audit tidak mampu memoderasi manajemen laba terhadao kinerja keuangan, kualitas audit tidak mampu memoderasi struktur modal terhadap kinerja keuangan.
Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
Peningkatan Keterampilan Penyusunan Laporan Keuangan UMKM Menggunakan Aplikasi Lakmikro Melalui Smartphone Rinny Meidiyustiani; Imelda Imelda; Indah Rahayu Lestari
SINAR SANG SURYA Vol 5, No 1 (2021): Februari 2021
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v5i1.1511

Abstract

ABSTRAK Usaha Mikro Kecil dan Menengah (UMKM) memiliki ketahanan yang tinggi terhadap krisis global dan menjadi penggerak perekonomian negara di era revolusi 4.0 karena fleksibilitas UMKM dalam memenuhi permintaan pasar. Namun demikian, masih banyak UMKM yang belum mampu menyusun laporan keuangan. Pelaku UMKM kesulitan menghitung besarnya keuntungan setiap harinya dan sering melakukan kesalahan dalam menyusun laporan keuangannya sendiri. Kehadiran sistem informasi akuntansi (SIA) menjadi sarana bagi Usaha Mikro, Kecil dan Menengah (UMKM) dalam menyusun laporan keuangan sehingga dapat menghasilkan laporan keuangan dengan cepat dan tepat. UKM klaster makanan kemasan yang terletak di Kelurahan Karang Tengah, Kota Tangerang, masih menjalankan usahanya secara tradisional, dan kini mulai menyadari pentingnya laporan keuangan dalam upaya memajukan usahanya. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk: 1) meningkatkan pemahaman mengenai laporan keuangan dan kemampuan menyusun laporan keuangan. 2) meningkatkan kemampuan penyusunan laporan keuangan dengan menggunakan sistem informasi akuntansi, dalam hal ini menggunakan Lamikro, aplikasi yang dibuat oleh Kementerian Koperasi Usaha Kecil dan Menengah. Metode pelaksanaan kegiatan pengabdian masyarakat ini sangat sederhana. Metode ini terdiri dari problem, pendekatan dan hasil. Problem berisi penjelasan singkat tentang masalah yang ada. Pendekatan tersebut berisi pelatihan, pendampingan dan evaluasi kegiatan yang dilakukan dalam pengabdian masyarakat. Hasilnya, UMKM lebih mudah dalam menyusun laporan keuangan. Mereka senang dan bersyukur karena aplikasi online ini sangat membantu mengetahui manfaatnya setiap hari. Aplikasi online sangat memudahkan pekerjaan mereka. Hasil evaluasi menunjukkan 84% peserta memahami semua materi yang disajikan. Kata Kunci : UMKM, smartphone, LamikroABSTRACTMicro, Small and Medium Enterprises (MSMEs) have high resilience to the global crisis and have become the driving force for the country's economy in the era of revolution 4.0 cause of the flexibility of MSMEs in meeting market demand. However, there are still many MSMEs that have not been able to compile financial reports. MSMEs have difficulty calculating the amount of profit they get every day and often make mistakes in compiling their own financial reports. The presence of an accounting information system (SIA) is a means for Micro, Small and Medium Enterprises (MSMEs) in preparing financial reports so that they can produce financial reports quickly and accurately. The packaged food cluster UKM located in Karang Tengah Village, Tangerang City, is still running its business traditionally, and is now starting to realize the importance of financial reporting in an effort to advance its business. This Community Service Activity (PKM) aims to: 1) increase understanding of financial reports and the ability to prepare financial reports. 2) increase the ability to prepare financial reports using an accounting information system, in this case using Lamikro, an application made by the Ministry of Small and Medium Enterprises Cooperatives. The method of implementing this community service activity is very simple. This method consists of problems, approaches and results. The questions contain a brief description of the problem at hand. This approach includes training, mentoring and evaluation of activities carried out in community service. As a result, it is easier for MSMEs to prepare financial reports. They are happy and grateful because this online application is very helpful in knowing its benefits every day. Online applications greatly facilitate their work. The evaluation results showed that 84% of participants understood of all the material presented.Keywords: MSMEs, smartphone, Lamikro
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Manajerial, Rasio Hutang Terhadap Ekuitas, Dan Rasio Lancar Terhadap Harga Saham Indah Rahayu Lestari; Sugeng Riyadi; Andin Hadiyanto
Jurnal Ekonomika dan Manajemen Vol 8, No 1 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.573 KB) | DOI: 10.36080/jem.v8i1.859

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan tanggung jawab sosial perusahaan, kepemilikan manajerial, rasio hutang terhadap total ekuitas, dan rasio lancar terhadap harga saham, pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2007 – 2011. Penelitian ini dilakukan pada di 16 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2007 – 2011. Proses analisis data dilakukan terlebih dahulu dengan uji asumsi klasik dan selanjutnya delakukan pengujian hipotesis. Metode statistik yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial pengungkapan tanggung jawab sosial perusahaan berpengaruh positif terhadap harga saham. Kepemilikan manajerial tidak berpengaruh terhadap harga saham. Rasio total hutang terhadap ekuitas tidak berpengaruh terhadap harga saham. Rasio lancar berpengaruh positif terhadap harga saham.
Implementasi Aplikasi Tabungan Ibu di Posbindu Pesanggrahan, Jakarta Selatan Retno Fuji Oktaviani; Rinny Meidiyustiani; Imelda; Ravindra Safitra Hidayat; Hakam Ali Niazi; Indah Rahayu Lestari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 5 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i5.11271

Abstract

Housewives play an important role in managing family finances. In managing finances, you must have a clear and accurate monthly budget. This budget must then be adhered to so that finances are really under control. Mothers can make it in writing in a book, or electronically. Currently, the use of gadgets is almost never out of hand because it is considered a source of information that can be accessed anytime and anywhere. Problems of housewives in general, namely: 1). There is no household budget; 2). Uncontrolled spending; 3). Not making a long term plan; 4). Haste in investing. This activity is carried out with the stages of problem identification, analysis of problem solving and solutions, making materials, implementation, evaluation and mentoring. Improving the ability of housewives to manage family finances by using the Android-based Mother's Savings application is considered very effective and efficient. The results of this activity enable housewives to increase their ability to manage finances, improve family welfare, and improve their ability to use information technology.
Edukasi Pemanfaatan Limbah Plastik untuk Anak Usia Dini Indah Rahayu Lestari; Ravindra Safitra Hidayat; Hakam Ali Niazi; Rinny Meidiyustiani; Heni Iswati; Nora Andira Brabo
Prima Abdika : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2022): Volume 2 Nomor 4 Tahun 2022
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v2i4.2189

Abstract

The icreasing pollution resulting from plastic waste, not only on land, but also can disturb of ecosystem. It can take 500 years to decompose plastic used for mineral bottles. By utilizing plastic waste, it hoped that can contribute to save the environment. By introduction plastic materials, it hoped that early childhood will be more aware of the environment. Children are invited to be creative using plastic bottles to make saving containers. In addition to inviting children to learn to use plastic waste, it also can introduces children to learning to save at an early age. With creation made by children, it hoped that children will be aware of the environment, children will take part in saving the environment and reducing the use of the environment, children will take part in saving the environment and reducing the use of plastic waste.
PENINGKATAN KEMAMPUAN DAN PENGETAHUAN DASAR BAGI ANAK JALANAN DI YAYASAN SAVE STREET CHILD TANGERANG SELATAN Indah Rahayu Lestari; Rinny Meidiyustiani; Retno Fuji Oktaviani; Imelda; Qodariah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 1 (2023): APTEKMAS Volume 6 Nomor 1 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i1.6465

Abstract

The high rate of population growth in big cities which is not matched by an increase in welfare, results in higher social inequality that occurs in the social environment. As the population density increases and is not followed by an increase in per capita income, the community bears a heavy burden in meeting their basic needs. There are children who come from underprivileged families so they do not get their right to education. This is what happened in the slum area where families mostly work as scavengers in the Pondok Ranji area, Bintaro, South Tangerang. This community service activity program for street children consisted of simple English for children, making various creative creations, and watching the Folklore film together, which was attended by 25 children ranging in age from 3 to 13 years at the Save Street Child Foundation, Pondok Ranji, South Tangerang. By increasing the capacity and basic knowledge provided, it is hoped that it will increase curiosity to continue to improve knowledge and skills and increase enthusiasm for children to go to school.
Co-Authors Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra I Imelda Imelda Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Juninda Putri Kusumawardhany, Nidya Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Mia Laksmiwati Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rachmat Arief Rahayu Dwi Anggraini Retno Fuji Oktaviani Reva Ragam Santika Ricke Muriadi Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono