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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Economics and Digital Business Review Istithmar: Jurnal Studi Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi
Rike Selviasari
Department Of Accounting, Faculty Of Economics, Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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PELATIHAN PEMBUKUAN DAN E-COMMERCE BAGI UMKM Puji Rahayu; Rike Selviasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2021): Volume 2 Nomor 3 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i3.3407

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan wawasan tentang pembukuan dan e-commerce kepada usaha mikro kecil dan menengah (UMKM), agar para pelaku UMKM bisa tetap bertahan dalam situasi pasca covid-19 dan terus bisa mengembangkan usahanya melalui pelatihan pembukuan dan e-commerce. Pentingnya pembukuan bagi umkm agar semua aktivitas usaha tercatat rapi, sehingga umkm bisa mengetahui keuntungan maupun pengeluaran atas operasional usahanya. Tak kalah pentingnya yaitu pemasaran melalui e-commerce karena masyarakat masih awam tentang aplikasi digital tersebut, sehingga abdimas mencoba memberikan pelatihan dan pendampingan e-commerce. Pelaksanaan pengabdian kepada masyarakat dengan metode pelatihan dan pendampingan. Hasil dari kegiatan pelatihan pembukuan dan e-commerce bagi umkm yaitu pelaku usaha mulai terampil menggunakan aplikasi e-commerce saat mempromosikan produknya, beberapa peserta pelatihan sudah mulai melakukan pencatatan transaksi dan bisa mengetahui keuntungan usaha per harinya. Banyak sekali manfaat yang bisa dipetik oleh pelaku usaha dari kegiatan pengabdian pelatihan pembukuan dan e-commerce bagi umkm ini,sehingga perlu dilakukan secara konsisten dalam melakukan pencatatan maupun promosi menggunakan e-commerce oleh UMKM agar hasil dari pelatihan maksimal.
Pengaruh Motivasi, Kompetensi, Dan Kompensasi Terhadap Kinerja Karyawan Bank Syariah Mandiri Rike Selviasari
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 3 No 3 (2018): September
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.243 KB) | DOI: 10.32503/jmk.v3i3.358

Abstract

This study analyzes the effect of motivation, competency, and compensation on the performance of Islamic bank employees in this research conducted at Bank Syariah Mandiri, Kediri Regency. This study uses a survey method using primary data obtained from the questionnaire. The sample in this study were 35 employees. The sample is taken by saturated sample is a sampling technique if all members of the population are used as samples. The analysis technique in this study used multiple linear regression. The results of this study indicate that the variables of motivation, competence, and compensation partially have a significant effect on employee performance. While simultaneously the variables of motivation, competence, and compensation have a significant effect on employee performance at a significance level smaller than 0.05 (0,000 <0.05). The results also show that the most dominant Motivation variable on employee performance with the value of β is 0.422 and the significance value is smaller than 0.05 (0.006 <0.05)
Analysis of Consumer Attitude, Value, Customer Satisfaction on Interest to Buy in Top Supermarkets Rike Selviasari; Diana Ambarwati
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i2.174

Abstract

The purpose of this study is to look at how sacrifice affects value, how consumer attitudes affect value, how consumer attitudes affect consumer satisfaction, how consumer attitudes affect buying interest, how value affects consumer satisfaction, how value affects buying interest, and how consumer satisfaction affects buying interest. This study is a hypothesis-testing study using the survey method, as stated in the objectives. The study's target population is 100 people, which includes all Kediri Top Supermarket customers. Purposive sampling is the technique utilized. Pretest, validity and reliability, estimation, and structural model testing were the test instruments employed in this study. It employed Structural Equation Modeling to test it (SEM). The study's findings revealed that: (1) Sacrifice had a significant effect on the value. (2) Consumer attitudes have a significant effect on the value. (3) Consumer attitudes have a significant effect on consumer buying interest. (4) The value has a significant effect on consumer satisfaction. (5) Consumer satisfaction has a significant effect on consumer buying interest.
Analisis Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada PDAM Tirta Dhaha Kota Kediri Layung Puspo Nadanu; Siti Isnaniati; Rike Selviasari
JURNAL EKUIVALENSI Vol. 8 No. 2 (2022): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak Penelitian ini merupakan penelitian desktiptif kuantitatif yang dilakukan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dhaha Kota Kediri. Tujuan penelitian ini adalah untuk menganalisis rasio lancar (current ratio), rasio utang terhadap total aset (debt to total asset ratio), perputaran total aset (total asset turnover), dan margin laba bersih (net profit margin) dalam memprediksi pertumbuhan laba Perusahaan Daerah Air Minum (PDAM) Tirta Dhaha Kota Kediri pada tahun 2019-2021. Metode pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian pada tahun 2019-2021 menunjukkan bahwa pertumbuhan laba pada Perusahaan Daerah Air Minum (PDAM) Tirta Dhaha Kota mengalami peningkatan dan penurunan. Masing-masing rasio yang digunakan yaitu rasio likuiditas yang dihitung dengan rasio lancar (current ratio) dan rasio solvabilitas yang dihitung dengan rasio utang terhadap total aset (debt to total asset ratio) mengalami peningkatan dan penurunan. Sedangkan, rasio aktivitas yang dihitung dengan perputaran total aset (total asset turnover), dan rasio profitabilitas yang dihitung dengan marjin laba bersih (net profit margin) mengalami peningkatan pada tahun 2019-2021. Kata kunci: Rasio Keuangan dan Pertumbuhan Laba
PENGARUH GAYA KEPEMIMPINAN, BUDAYA KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN Rike Selviasari
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 4 No. 1 (2020): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v4i1.6

Abstract

This study aims to determine, (1) whether leadership style, work culture and work discipline in a simultaneous persial significantly influence employee performance at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch. (2) Does the work culture significantly influence employee performance at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch (3) Does work discipline have a significant effect on employee performance at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch. This research includes the type of quantitative research. The population in this study are all employees in the company at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch which numbered 112 employees. The instruments used in this study were questionnaires used to reveal data on leadership research variables, work culture and work discipline. Data analysis techniques used were Validity Test, Reliability Test and Classic Assumption Test. The results of this study are, (1) The leadership style in a significantly significant way affects the performance of employees at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch (2) The work culture in a significant way has an effect on the performance of employees at PT. Bank Rakyat Indonesia (Persero), Tbk. Branch Nganjuk (3) Work discipline in a significant manner influences employee performance at PT. Bank Rakyat Indonesia (Persero), Tbk. Nganjuk Branch.
Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan Srikalimah Srikalimah; Rike Selviasari; Dewi Wungkus Antasari; Musabihul Qowi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1703

Abstract

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
ANALISIS PERBANDINGAN KINERJA KEUANGAN KOMPREHENSIF PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SAAT PANDEMI COVID-19 Ariska Devi Agustin Suhariani; Marhaendra Kusuma; Rike Selviasari
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 8 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i8.597

Abstract

Food and beverage sector companies are one of the industries that have positive growth compared to other sectors. This research aims to determine comprehensive financial performance comparisons based on profitability ratio analysis with indicators of Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) between the period before and during the pandemic.The research method used in this research is quantitative with secondary data obtained from the Indonesia Stock Exchange (IDX) with observational data carried out annually, namely from 2018 to 2021 which was carried out on 14 food and beverage companies. Data analysis was carried out using the Paired Sample T-test.The results of research related to the Different Paired Sample T-test on Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) generally show that there are significant differences before and during the pandemic.
Pengaruh Pemahaman Peraturan Perpajakan, Kemudahan Pelaporan Perpajakan, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Pengusaha Online di Aplikasi Shopee Putri Yuniar Putri; Siti Isnaniati; Rike Selviasari
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7168

Abstract

Main Purpose - This study aims to examine the effect of understanding tax regulations, ease of tax reporting, and tax socialization, on taxpayer compliance in online entrepreneurs in the Shopee Application.Method - The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used was collected based on the voluntary sampling method and a sample of 75 respondents was obtained. The method used in this research is a quantitative method using SPSS. Main Findings - The results of this study reveal that the variables of understanding tax regulations and tax reporting have no effect on taxpayer compliance in online entrepreneurs in the shopee application and the ease of tax socialization affects taxpayer compliance in online entrepreneurs in the shopee application. Theory and Practical Implications - The results of this study have theoretical implications that strengthen the relevance of attribution theory and Theory of Planned Behavior (TPB) in the context of tax compliance of e-commerce business actors. In attribution theory, individual behavior is influenced by perceptions of internal and external factors. The finding that understanding and ease of tax reporting have no significant effect on taxpayer compliance, but tax socialization has a positive effect, shows that external perceptions built through education and information from tax authorities are able to change taxpayer attitudes. This is also in line with TPB, which states that the intention to behave (in this case, to comply with paying taxes) is influenced by attitudes towards behavior, subjective norms, and perceived behavioral control. Effective tax socialization can form positive attitudes and social norms that encourage compliance, especially for e-commerce players who are generally young and do not have a strong understanding of taxes.Novelty - The novelty in this research is the object of online entrepreneurs in the Shopee application.
Pengaruh Laba dan Struktur Modal Terhadap Nilai Perusahaan dengan Dividen sebagai Pemoderasi Maeka Sella Agustina; Ahmad Yani; Rike Selviasari
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8009

Abstract

Main Purpose – This study aims to analyze the effect of earnings and capital structure on firm value with dividends as a moderating variable. Method – This study employs a quantitative approach using secondary data from the financial statements of consumer goods subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A purposive sample of 29 companies (116 observations) was analyzed using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 25. Main Findings –The results show that earnings proxied by ROE and EPS as well as capital structure proxied by DER have a significant positive effect on firm value, while ROA and DAR have no effect. Dividends proxied by the Dividend Payout Ratio (DPR) moderate the effect of ROE, EPS, and DAR on firm value, whereas dividends proxied by the Dividend per Share (DPS) do not moderate the effect of EPS, DAR, and DER Theory and Practical Implications - This study extends signaling theory by demonstrating the dual role of dividends, both in strengthening fundamental information and in concealing performance weaknesses. Practically, companies should align their dividend policies with earnings and capital structure to maintain investor trust and enhance firm value. Novelty –In contrast to earlier research, this study offers a more varied set of measurements by introducing dividends as a moderating variable proxied by DPR and DPS in the relationship between earning and capital structure on firm value. Earnings are measured by ROA, ROE, and EPS, while capital structure is measured by DAR and DER. Keywords:profit, capital structure, dividends, firm value
Co-Authors Ahmad Yani ANITA SUMELVIA DEWI Ariska Devi Agustin Suhariani Dewi Wungkus Antasari Kusuma, Marhaendra Layung Puspo Nadanu Maeka Sella Agustina Musabihul Qowi Puji Rahayu Putri Yuniar Putri Siti Isnaniati Srikalimah, Srikalimah