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All Journal Syntax Literate: Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Teknik: Jurnal Ilmu Teknik dan Informatika JURNAL LENTERA AKUNTANSI Bulletin of Community Engagement JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Administrasi Kantor Jurnal Sistim Informasi dan Teknologi IIJSE Jurnal Manajemen Riset Bisnis Indonesia Prosiding Seminar Nasional Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Journal of Community Dedication
Rina Apriliani
STIE Manajemen Bisnis Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia Prakoso, Teguh; Rina Apriliani; Pandu Adi Cakranegara; Alfiana; Ratnawita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2271

Abstract

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.
The Role Of Business Diversification, Education And Development Activities On Business Performance Of Construction Companies Listed In Indonesian Stock Exchange Jessi Charina Sembiring; Hendayani, Nenden; Rina Apriliani; Teguh Prakoso; Firman Dera
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2421

Abstract

The aim of this research is to analyze the development of companies in the capital market, especially in the accounting aspect. The companies in this study consist of a large number of subsidiaries, associated companies, and multi-group companies. This is an applied study that uses developments in accounting doctrine, particularly those that influence balance sheet analysis, comparison of financial statements over time, and ratios. The analysis results indicate an increase in stock prices, followed by a general decline the following year, likely due to changes in the economic cycle. Regarding the debt situation, there has been a significant increase. Despite this, increases continued, reaching figures that would be difficult to maintain in the future. The following year, the figure decreased due to the crisis and the disinvestment process mentioned earlier. From this analysis, it appears that the construction group experienced significant challenges in managing their debt and assets over the period, which is reflected in their share price movements, turnover, and results. The composition and variations of the group's balance sheet showed major changes during the period, mainly due to the expansion of lines of activity that required large investments in permanent structures. This situation is unsustainable and requires significant disinvestment. This shows that the capital and financial management of these groups play a very important role in maintaining the stability and growth of their companies. Additionally, we must carefully make investment decisions and manage debt to avoid creating unwanted risks in the future.
Strategi Manajemen Keuangan untuk Bisnis Startup Teguh Prakoso; Rina Apriliani
Bulletin of Community Engagement Vol. 4 No. 2 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i2.1455

Abstract

This research examines effective financial management strategies for startup businesses, with a focus on the importance of proper financial planning and management in supporting the success of new businesses in the competitive digital economy era. The study in this research uses literature. The research results show that an effective financial management strategy for startups includes several key aspects, including: realistic and flexible financial planning, strict cash flow management, diversification of funding sources, optimization of capital structure, efficient cost control, as well as implementation of an accounting system and accurate financial reporting. The research findings also emphasize the importance of startups adopting an adaptive approach to financial management, given the rapidly changing market dynamics. Strategies such as bootstrapping, lean startup methodology, and the use of financial technology (fintech) to automate financial processes were found to be effective practices in optimizing limited financial resources.  
Rekomendasi Pemilihan Jurusan Bagi Siswa Baru Di SMK XYZ Menggunakan Metode Naive Bayes Dan Simple Additive Weighting ( SAW ) Hartati, Sri; Sonhaji, Sonhaji; Rina Apriliani; Musrifah, Musrifah
Teknik: Jurnal Ilmu Teknik dan Informatika Vol. 5 No. 2 (2025): Oktober : Teknik: Jurnal Ilmu Teknik dan Informatika
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/teknik.v5i2.964

Abstract

Pemilihan jurusan di Sekolah Menengah Kejuruan (SMK) merupakan tahap penting yang mempengaruhi arah pendidikan dan karier siswa di masa depan. Di SMK XYZ Kabupaten Tegal, pemilihan jurusan masih dilakukan secara konvensional dengan mempertimbangkan nilai rapor dan saran dari guru atau orang tua, yang cenderung bersifat subjektif dan tidak sepenuhnya memperhatikan potensi serta minat individual siswa. Untuk itu, penelitian ini bertujuan mengembangkan sistem pendukung keputusan (SPK) yang dapat memberikan rekomendasi jurusan secara objektif dan sistematis menggunakan dua metode, yaitu Naive Bayes dan Simple Additive Weighting (SAW). Naive Bayes, yang berbasis pada algoritma probabilistik, telah terbukti efektif dalam memprediksi ketuntasan belajar siswa, sementara SAW banyak digunakan dalam pengambilan keputusan multikriteria dengan memperhitungkan beberapa aspek kriteria seperti nilai rapor, hasil psikotes, dan minat siswa. Penelitian ini mengkomparasi kedua metode tersebut untuk menentukan mana yang lebih optimal dalam memberikan rekomendasi jurusan yang akurat dan sesuai dengan karakteristik siswa di SMK XYZ. Hasil penelitian diharapkan dapat memberikan solusi alternatif bagi sekolah dalam proses pemilihan jurusan yang lebih objektif, efisien, dan minim subjektivitas, serta dapat diterapkan pada proses pendidikan di SMK lainnya.
Pemberdayaan ekonomi masyarakat melalui Hilirasasi Produk UMKM petani jeruk lemon dan kopi serta ternak madu menuju Standarisasi Halal di desa Margaluyu Bandung Santi Octavia; Sri Setiawati; Amanda Putri Lubis; Rina Apriliani; Gairah Sinulingga; Bayu Kusumo
IKRA-ITH ABDIMAS Vol. 8 No. 2 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 2 Juli 2024
Publisher : Universitas Persada Indonesia YAI

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Abstract

Kegiatan Program Kemitraan Masyarakat (PKM) Kolaborasi dengan 46 Kampus dan 115 Dosen ini bertujuan untuk membantu mitra yaitu usaha rumah tangga di Desa Margaluyu kabupaten Pengalenagan dalam menuntaskan masalah yang dihadapi yaitu peningkatan Nilai tambah hasil Panen Kopi dan Jeruk serta Sertifikasi Halal . Dalam upaya mengembangkan usaha ini mitra didoroang untuk meningkatakan Hilirisasi produksi pertanian dan standarisasi produk untuk memperluas pasar yang sudah terbangun selama ini, sehingga bisa mendapatkan kepercayaan yang lebih lagi dari konsumen dan dikembangkan lebih lanjut menjadi industri kecil dan menengah bukan hanya usaha rumah tangga. Target khusus dalam kegiatan PKM ini adalah dihasilkannya; 1). Program pendidikan dan pelatihan untuk mendorong Hlirisaasi produk pertanian ; 2). Program pendampingan standarisasi produk serta sertifikasi Halal ;3). Artikel ilmiah yang dipublikasikan di jurnal ber ISSN. Metode yang digunakan untuk mencapai tujuan kegitan PKM ini adalah metode pendidikan dan pelatihan standarisasi produk, serta pendampingan dalam pengurusan Labelisasi produk. Rencana kegiatan PKM yang dilakukan antara lain; 1) Memberikan pendidikan dan pelatihan langsung dari pihak terkait, 2) memberikan pendampingan dalam pengurusan standarisasi produk berupa perijinan Sertifikasi Halal . Diharapkan dengan adanya program PKM Kolaborasi ini terbentuk masyarakat berwirausaha yang dapat bersaing dipasaran karena memiliki Hilirisasi produk pertanian yang telah terstandar halal .
Digital Marketing and Consumer Experience in Building Brand Green Innovation in SMEs: The Trend Analysis Using a Bibliometric Analysis Anugerah Dachi; Susilo Utomo; Elly Siti Nurliyah; Teguh Prakoso; Rina Apriliani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6749

Abstract

SMEs play a key role in promoting environmental sustainability. One important aspect is the adoption of green innovation to enhance environmental performance. This study explores research trends on green innovation in SMEs using bibliometric analysis based on 229 publications from the Web of Science database. The analysis, conducted with VOSviewer, covers publication patterns, leading journals, most cited and productive authors, keyword trends, and future research directions. The Journal of Cleaner Production emerged as the top journal, while Afum Ebenezer, Agyabeng-Mensah, and Charles Dad were among the most prolific authors. Jiangsu University was the most productive institution. Future research is expected to explore themes like open innovation, green HRM, green finance, and competitive advantage. This study is limited to SMEs and the Web of Science database, suggesting the need for broader future studies across other sectors. This bibliometric analysis contributes new insights into the intersection of green innovation and SMEs.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS TO THE QUALITY OF FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN INDONESIA Benediktus Rolando; Ignatius Septo Pramesworo; Rina Apriliani; Mohamad Khairi Bin Haji Othman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 5 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

This study discusses the effect of the application of Financial Accounting Standards (SAK) on the quality of financial statements of manufacturing companies in Indonesia. The research method used is literature review. The research findings show that companies that consistently apply SAK are able to produce more transparent, accurate, and comparable reports. Strict application of SAK also contributes to reducing record errors and manipulation of financial statements, improving information disclosure, and assisting stakeholders' economic decision making. This research confirms the importance of investment in accounting information technology and human resource training to support effective implementation of SAKs. The implication is that company management needs to commit to applicable accounting standards and invest in technology development and employee training to ensure reliable financial statements and improve the company's reputation and long-term competitiveness.
DESIGNING A FINANCIAL STRATEGY TO ACHIEVE BUSINESS SUSTAINABILITY Wulandari Wulandari; Muhammad Masykur Abdillah; Rina Apriliani
BORJUIS: JURNAL OF ECONOMY Vol. 1 No. 3 (2024): BORJUIS: JOURNAL OF ECONOMY
Publisher : Adisam Publisher

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Abstract

This research aims to formulate financial strategies that support business sustainability amidst increasing demands for companies to operate environmentally and socially responsibly. The research method carried out by researchers is literature. The research results show that sustainable finance strategies depend on accurate risk assessments, efficient resource allocation, and a commitment to transparency and accountability. Effective companies adopt a triple-bottom-line approach, considering the economic, environmental, and social impacts of their business activities. Investments in green technology, energy diversification, and waste reduction initiatives have been proven to increase efficiency and reduce operational costs.
UTILISATION OF BIG DATA ANALYTICS IN ACCOUNTING INFORMATION SYSTEMS TO IMPROVE THE QUALITY OF CORPORATE FINANCIAL DECISION MAKING Teguh Prakoso; Rina Apriliani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 6 (2025): JUNE
Publisher : CV. Adiba Aisha Amira

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Abstract

The utilisation of Big Data Analytics (BDA) in accounting information systems provides significant transformation opportunities in the company's financial decision-making process. This study aims to analyse the role of BDA in improving the quality of financial decisions through a literature study approach that reviews various research results and recent scientific publications. The results show that BDA integration enables real-time financial data processing, anomaly detection, trend prediction, and more accurate and comprehensive multidimensional analysis. BDA also contributes to improved audit efficiency, risk management, and integration of financial data with external data to support evidence-based strategic decisions. However, challenges such as the need for large technological infrastructure, data security, human resource competence, and implementation costs are still obstacles that need to be overcome. With the right management strategy, BDA can be an important tool in supporting the transformation of modern accounting functions and strengthening the competitiveness of companies in the digital era.
A SYSTEMATIC REVIEW OF FINANCIAL MANAGEMENT PRACTICES IN DEVELOPING COUNTRIES: TRENDS, CHALLENGES AND FUTURE DIRECTIONS Teguh Prakoso; Rina Apriliani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 3 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Trends, Challenges, and Future Directions is a comprehensive and structured study that analyses, evaluates, and synthesises current information on financial management practices in developing countries. The research method used is literature. The results show that there is an increasing adoption of financial technology, the importance of financial inclusion, and the need for adaptive regulation. Significant challenges include infrastructure limitations, digital divide, and macroeconomic instability. The research also explores future directions, including the potential of blockchain, artificial intelligence in risk management, and the development of sustainable finance models. In conclusion, despite facing various obstacles, financial management practices in developing countries show dynamic development with significant opportunities for innovation. The implications of these findings are relevant for policymakers, industry practitioners, and researchers in optimising financial management strategies in emerging contexts.
Co-Authors Abdurohim Agoes Hadi Poernomo Alfiana Alfiana Amanda lestari putri lubis Amanda Putri Lubis Anugerah Dachi Aprilya Dwi Yandari Benediktus Rolando Cakranegara, Pandu Adi Christian Budi Saputra Elly Siti Nurliyah Firman Dera Fitriansyah Fitriansyah Gairah Sinulingga Hendayani, Nenden Hermiyetti Ignatius Septo Pramesworo Ignatius Septo Pramesworo Jessi Charina Sembiring Kusmayanti - Kusumo, Bayu Loso Judijanto Merissa Fermica Iskandar Moh. Samsul Arifin Mohamad Khairi Bin Haji Othman Mohamad Khairi Bin Haji Othman Muhammad Hery Santoso Muhammad Masykur Abdillah Murwani Wulansari Musran Munizu Musrifah Musrifah, Musrifah Nekky Rahmiyati Nurussama Pri Pantjaningsih Ratnawita Ratnawita Ratnawita Reza Ashary Santi Octavia Shalwa Sayida Nabila Silvia Ekasari Sonhaji Sonhaji Sri Hartati Sri Setiawati Sri Setiawati Sri Setiawati Susanto Susilo Utomo Teguh Prakoso Teguh Prakoso Titiek Rachmawati Wulan Diantini Wulandari Wulandari