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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Journal of Auditing, Finance, and Forensic Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik JURNAL LENTERA BISNIS Accounting Global Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ProBisnis : Jurnal Manajemen Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Nusantara Indonesia Auditing Research Journal Indonesia Accounting Research Journal Jurnal Kendali Akuntansi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ekonomi Manajemen Akuntansi IIJSE Jurnal Akademik Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi Journal Of Pharmacy

Sari Rahmadhani

Unknown Affiliation

Author-ID : 355430

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.

PENGARUH METODE MARKETING ONLINE DAN OFFLINE TERHADAP PENINGKATAN OMSET UMKM PADA SITUASI PANDEMI COVID-19 Indrasmitha, Gustyana; Yuswono, Irawan; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 1 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Penelitian ini terkait dengan situasi pandemi covid-19 yang melanda Indonesia, membuat UMKM melakukan perubahan cara penjualan. UMKM melakukan upaya dengan metode pemasaran untuk memecahkan masalah. Cara pemasaran harus sesuai dengan kondisi masyarakat yang terkena dampak. Penelitian ini mengkaji penggunaan metode pemasaran offline dan pemasaran online apakah dapat meningkatkan penjualan. Objek penelitian ini adalah responden yang berasal dari konsumen UMKM di toko buah Pak Desaya. Dimana UKM yang bergerak di bidang pemasaran sayur dan buah mengalami penurunan omzet penjualan. Hasil penelitian menunjukkan bahwa pemasaran offline dapat berpengaruh positif terhadap peningkatan omset penjualan. Pemasaran offline menciptakan nilai bagi pelanggannya dan membangun hubungan pelanggan yang baik dan mengambil nilai lebih dari tanggapan pelanggan sebagai imbalannya. Demikian juga pemasaran online berdampak positif terhadap peningkatan omset, karena mampu membangun dan menjaga hubungan dengan pelanggan. Kegiatan penjualan online dapat memfasilitasi pertukaran ide, produk, dan layanan yang dapat memuaskan konsumen

PARETO SALES NETWORK ASSET AS CRITICAL SOURCES OF COMPETITIVE ADVANTAGE : A RESOURCE-BASED VIEW PERSPECTIVE Yuswono, Irawan; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.

Analysis of Factors Affecting the Level of Cash Holdings on Non-Financial Companies Rahmadhani, Sari; Taswan, Taswan; Bhandari, Rahul; Rusli, Muhamad Saufi Che; Astillero, Marlon Rael; Irawan, Nico; Miftakhurniyati, Miftakhurniyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.5527

The existence of cash in a company's financial balance sheet is an important component. Without cash, the company's activities will not be able to run. This research aims to analyze and provide empirical evidence regarding the influence of growth opportunity, net working capital, cash conversion cycle, cash flow, and firm size on cash holding in non-financial companies listed on the Indonesia Stock Exchange, Stock Exchange of Thailand and National Stock Exchange of India in 2018-2022. This research uses secondary data collected. The data used is non-financial company financial report data from 2018-2022. The sample for this research was taken using a purposive sampling technique, namely determining samples that met certain criteria so that 269 companies were used as samples in this research. The research data was then analyzed using Partial Least Square (PLS-SEM). Based on the test results using statistical tests, it shows that the growth opportunity and firm size variables have a significant negative effect on cash holding, the net working capital and cash flow variables have a significant positive effect, while the cash conversion cycle variable does not affect cash holding.

CAPABILITY AND ARROGANCE EXACERBATE FINANCIAL STATEMENT FRAUD: EVIDENCE FROM INFRASTRUCTURE COMPANY IN INDONESIA Anisa, Fitri; Rahmadhani, Sari
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.821

This research examines financial statement fraud within Indonesia’s infrastructure, property, and real estate sectors. The study analyzes the influence of Pressure, Opportunity, and rationalization on fraud tendencies, while testing Capability and arrogance as moderating variables under the Fraud Pentagon framework. Using a quantitative approach, 236 observations from companies listed on the Indonesia Stock Exchange (2021–2025) were analyzed using PLS-SEM. Results indicate that Pressure and Opportunity significantly impact fraud potential. Furthermore, Capability and arrogance strengthen the Pressure to commit financial statement fraud. However, rationalization shows no significant effect, and neither Capability nor arrogance successfully moderates the relationship between opportunity or rationalization and fraud tendencies. These findings suggest that fraud in these sectors is primarily driven by external financial pressures and internal control weaknesses, exacerbated by managerial power and ego. This study implies that firms must enhance internal oversight and auditor quality to mitigate risks. These results provide critical insights for regulators and investors in evaluating corporate integrity within high-complexity industries.

Analisis Penggunaan Obat Antihipertensi Dan Outcome Klinisnya Pada Pasien Di RSUD Rokan Hulu Provinsi Riau Novtafia Endri; Lubis, Nursyafni; Rahmadhani, Sari; Ratna Sari
The Journal Of Pharmacy Vol. 3 No. 1 (2025): Journal Of Pharmacy UMRI
Publisher : LPPM, Universitas Muhammadiyah Riau

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

Hipertensi merupakan salah satu masalah kesehatan utama yang memerlukan pengelolaan terapi yang rasional untuk mencapai outcome klinis yang optimal. Penelitian ini bertujuan untuk menganalisis pola penggunaan obat antihipertensi, tingkat rasionalitas terapi, serta hubungannya dengan outcome klinis pada pasien hipertensi di RSUD Rokan Hulu Provinsi Riau. Penelitian ini menggunakan desain cross-sectional retrospektif dengan data rekam medis pasien rawat jalan periode Januari–Desember 2024. Sebanyak 104 pasien yang memenuhi kriteria inklusi dianalisis. Evaluasi rasionalitas terapi meliputi ketepatan indikasi, pemilihan obat, dosis, dan interval pemberian. Outcome klinis dinilai berdasarkan pencapaian target tekanan darah. Hasil penelitian menunjukkan bahwa ketepatan indikasi mencapai 100%, ketepatan dosis 98,1%, dan ketepatan interval 99%, namun ketepatan pemilihan obat masih 80,8%. Kombinasi dua obat merupakan regimen paling banyak digunakan. Tidak terdapat hubungan yang signifikan antara karakteristik pasien dengan ketepatan penggunaan obat, namun terdapat hubungan antara ketepatan terapi dan outcome klinis. Evaluasi penggunaan obat antihipertensi penting untuk meningkatkan kualitas pelayanan dan hasil terapi pasien hipertensi.

A World Pharmacists Day 2025: Strengthening the Role of Pharmacists in the Community Through DAGUSIBU Awareness and Education: Strengthening the Role of Pharmacists in the Community Through DAGUSIBU Education Sari Rahmadhani; Khazanah Nurain Nurdin
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 2 (2026): April-Juni 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i2.15584

World Pharmacists Day is a strategic momentum to increase public awareness of the role of pharmacists within the healthcare system. However, public understanding of pharmacists' functions remains limited and is often confined to their role in dispensing medications. This community service activity aimed to strengthen the role of pharmacists in the community through educational and outreach programs conducted in commemoration of World Pharmacists Day. The implementation methods included the delivery of educational materials, interactive discussions, and the dissemination of information regarding the rational use of medicines and the role of pharmacists as healthcare professionals. The general public served as the primary target audience of this activity. The results demonstrated an improvement in public understanding and awareness of pharmacists' roles as providers of drug information, health counselors, and community partners in maintaining health. Furthermore, the activity enhanced public trust in pharmacists as competent and reliable sources of health information. Therefore, World Pharmacists Day can be effectively utilized as a platform for public education and for strengthening the role of pharmacists within the community.

Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan Anastasia Wea; Sari Rahmadhani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2648

Effective and transparent management of village funds is an important factor in improving the performance of village apparatus and ensuring targeted budget allocation. However, challenges such as low community participation, less optimal budget evaluation, and unclear budget goals are still obstacles to managing village funds. This study seeks to examine the impact of budget participation, budget evaluation, and budget objective clarity on the performance of the village fund management apparatus in Aesesa District, Nagekeo Regency, NTT. This study employs a quantitative approach using a survey method, distributing questionnaires to 103 respondents who are part of the village fund management apparatus. Data analysis uses multiple linear regression. The study results indicate that budget participation, budget evaluation, and budget objective clarity have a positive and significant impact on the performance of the village fund management apparatus. Greater community participation in the budgeting process enhances the transparency and accountability of village fund management. Budget evaluations carried out systematically can increase the effectiveness of budget use and minimize potential deviations. Meanwhile, the clarity of budget goals makes it easier for the apparatus to achieve the established goals, their performance must be optimized. This study concludes that enhancing budget participation, budget evaluation, and budget objective clarity can directly develop the performance of the apparatus in managing village funds. These findings contribute to village governments in improving financial governance that is more transparent, accountable, and oriented towards community welfare.

Pengaruh Literasi Keuangan, Perilaku Keuangan, Efikasi Diri, dan Gender terhadap Minat Berinvestasi Gen Z Agustinus Jaha Dili; Sari Rahmadhani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5131

This study aims to test and analyze the effect of financial literacy, financial behavior, self-efficacy, and gender on investment interest. Data were obtained through questionnaires administered to the Gen Z generation in the city of Semarang. Data analysis uses linear regression analysis. The results showed that financial literacy and financial behavior are the main drivers of interest in investing among Gen Z in Semarang, with a significant positive influence. This finding highlights the importance of strong financial education and the early development of frugal habits. In addition, the positive effect of gender suggests that investment education and promotion strategies could be more effective if customized, especially considering the higher interest of Gen Z women. Self-efficacy does not significantly affect investment intention, suggesting that barriers to investing may be more closely related to accessibility and ease of process than to self-confidence. To increase Gen Z Semarang's investment interest, the main focus should be on improving financial literacy and behavior, with a gender-sensitive approach, as well as simplifying the investment process.

Isolation and Determination of Antioxidant Activity from Methanol Extract of Uncaria cordata (Lour.) Merr. Leaves Rahmawati, Noveri; Endamora; Rizky Rindiana; Husnunnisa; Irfan, Nawwar; Amini, Rahmi; Putri, Nurdina; Putri Tri Hartini; Khazanah Nurain Nurdin; Restu Anisa Putri; Sari Rahmadhani
The Journal Of Pharmacy Vol. 3 No. 2 (2026): Journal Of Pharmacy UMRI
Publisher : LPPM, Universitas Muhammadiyah Riau

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

Uncaria cordata (Lour. Merr. is one plants genus Uncaria growing in Indonesia, there has been no publication content of secondary metabolites are active as antioxidants. Antioxidant activity by DPPH test (1,1-diphenyl-2 pikrilhidrazil) generate IC50 n-hexane extract did not have IC50 values and can only inhibit 34.234% at a concentration of 1000 µg/mL, ethyl acetate extract of 704.478 µg/mL, methanol extract of 6.778 µg/mL. Methanol extract with the highest IC50 isolation by column chromatography and obtained compound isolates F2. In the test with the Lieberman Burchard color reagent terpenoids positive (red) compounds derived from class terpenoids possibility. The results UV spectrum gives maximum absorption at a wavelength of 293.50 nm and 310.5 nm. Infrared spectrum showed absorption 3410 cm-1 (OH), 2933 cm-1 (CH), 1690 cm-1 (C = O), 1457 cm-1 (CH), and 1036 cm-1 (CC). The antioxidant activity (IC50) F2 compounds have not active category.

Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adhitya Yoga Prasetya Agustinus Jaha Dili Amini, Rahmi Anastasia Wea Andi Kartika Anisa Kusumawardani Anisa, Fitri Arkanuddin Nur Arona Jaya Telaumbanua Astillero, Marlon Rael Astohar Astohar Astohar Astohar Ausgaria Ega Benediktus Ardie Reho Bhandari, Rahul Bone, Esra Eban Br Haloho, Yesicha Windi Yani Chanwut Thongkamkaew Christiani, Aqnisa DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Dili, Agustinus Jaha Diovany Tirtana Endamora Fatlina Z Hari, Dewi Gulyla Hasan Abdul Rozak Heri Susanto Husnunnisa Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Irfan, Nawwar Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Khazanah Nurain Nurdin Khazanah Nurain Nurdin Kikiana, Marsia Laila, Nazil Rizki Lubis, Nursyafni Lusi Indriani Mabruri, Dzikhaq Miftakhurniyati, Miftakhurniyati Muhamad Saufi Che Rusuli Mulyani Mulyani Nasution, Izza Aulia Rizqika Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Noveri Rahmawati Novtafia Endri Nur, Arkanuddin Nurdina Putri Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Putri Tri Hartini Putri, Nurdina Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari RATNA SARI Resi Rizki Banjarani Restu Anisa Puteri Restu Anisa Putri Reza laila Najmi Rizky Rindiana Rosita Rosita Rusli, Muhamad Saufi Che Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Siti Niqmatun Jannah Sugiharti Sugiharti Sugiharti Sugiharti Taswan, Taswan Tri Sumiyanti Wery, Artiany Yanto, Dwi Zati Rizka Fadhila

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