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All Journal Syntax Literate: Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS 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 Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Administrasi Kantor Jurnal Sistim Informasi dan Teknologi Journal of Community Dedication INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Rina Apriliani
STIE Manajemen Bisnis Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture 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.
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. 10 (2024): October
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.
STRATEGI MANAJEMEN KEUANGAN YANG EFEKTIF UNTUK PENINGKATAN TARAF HIDUP MASYARAKAT Teguh Prakoso; Rina Apriliani
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 4 (2024): NOVEMBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Effective financial management strategies for improving people's living standards refer to a series of planned approaches and methods in managing financial resources, both at the individual, family, and community levels, which aim to improve economic well-being and overall quality of life. These strategies include careful financial planning, wise management of income and expenditure, optimal use of financial instruments and investments, and increased financial literacy, which collectively aim to create financial stability, economic growth, and improve people's living standards in the long term. The study method in this study uses the literature method. The results of the study show that strategies such as careful budget planning, wise debt management, investment diversification, and increased financial literacy have a significant positive impact on financial stability and economic growth of the community. This study also identifies challenges in implementing these strategies, including gaps in knowledge and access to financial services. In conclusion, the implementation of effective financial management strategies, supported by appropriate policies and continuous education, can be a key instrument in improving people's living standards and encouraging inclusive economic development.
Impact of Digital Payment Factors on Users of the GoPay Digital Payment Platform Teguh Prakoso; Rina Apriliani; Arif Budiarto; Merissa Fermica Iskandar; Ngurah Pandji Mertha Agung Durya
Journal of Corporate Finance Management and Banking System Vol. 5 No. 1 (2025): Jan-June 2025
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.51.23.31

Abstract

This research aims to analyze impact of digital payment factors on users of the GoPay digital payment platform. This research is included in the type of quantitative research. The population in the study is users of the GoPay digital payment platform. Because the exact number of users of the GoPay digital payment platform is unknown, a saturated sample is used, so the sample for this study was 100 respondents. Hypothesis testing in this study uses multiple linear regression analysis. The results of the study show that the GoPay digital payment platform is an electronic wallet developed by PT GoTo Gojek Tokopedia Tbk which is used as a payment service while using the Gojek application. PT GoTo Gojek Tokopedia Tbk started its business from a motorbike transportation service which then expanded its business network by offering various services. The GoPay digital payment platform is one form of financial technology innovation. Security has a significant effect on the interest of users of the GoPay digital payment platform. Convenience has a significant effect on the interest of users of the GoPay digital payment platform.
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 .
Co-Authors Abdurohim Agoes Hadi Poernomo Alfiana Alfiana Amanda Putri Lubis Aprilya Dwi Yandari Arif Budiarto Benediktus Rolando Cakranegara, Pandu Adi Firman Dera Fitriansyah Fitriansyah Gairah Sinulingga Hendayani, Nenden Hermiyetti Ignatius Septo Pramesworo Jessi Charina Sembiring Kusumo, Bayu Merissa Fermica Iskandar Merissa Fermica Iskandar Moh. Samsul Arifin Mohamad Khairi Bin Haji Othman Muhammad Hery Santoso Murwani Wulansari Musran Munizu Musrifah Musrifah, Musrifah Nekky Rahmiyati Ngurah Pandji Mertha Agung Durya Pri Pantjaningsih Ratnawita Ratnawita Ratnawita Reza Ashary Santi Octavia Sonhaji Sonhaji Sri Hartati Sri Setiawati Sri Setiawati Susanto Susilo Utomo Teguh Prakoso Teguh Prakoso Titiek Rachmawati Wulan Diantini