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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 Nusantara Mengabdi 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

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Author-ID : 355430

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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PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA: Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011 Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 1 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconventional management. Testing of intangible assets is done by using thecomponents of capital, namely Physical Intellectual Capital, Human Capital,Structural Capital.This research was conducted by a quantitative method using secondarydata. The population of this study was obtained from the banks listed on theIndonesia Stock Exchange in the period 2008 - 2011. The study sample was12 Banks are selected using purposive sampling method. Analysis techniquesused is by using multiple linear regression model using SPSS. The resultsshowed results provide empirical evidence that the Physical capital does notaffect the profitability, productivity, and penilaiaan banking market inIndonesia. While human capital affect the profitability and marketpenilaiaan, but has no effect on the pebankan produkivitas. Structural capitaldoes not affect the profitability and market penilaiaan, but the effect on theproductivity of banking in Indonesia.

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.

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.

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.

Pemberdayaan UMKM Desa Semat melalui Pembinaan Pencatatan Keuangan Usaha Berbasis SAK EMKM untuk Desa Wisata Rahmadhani, Sari; Rozak, Hasan Abdul; Taswan, Taswan; Sugiharti, Sugiharti; Wardati , Emi; Maisyaroh, Ayu; Rofiqi, Ahmad
Jurnal Nusantara Mengabdi Vol 5 No 2 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i2.6207

Purpose: This community service program aimed to improve financial literacy and bookkeeping skills among MSMEs in Semat Village, Jepara, supporting sustainable business decisions and promoting local tourism based on regional products. Methodology: The program targeted 30 MSMEs, providing two days of training on SAK EMKM templates and Excel-based bookkeeping. Participants then received one month of intensive mentoring focused on daily transaction recording and separating business and personal finances. Evaluation was conducted through pre- and post-tests. Results: Participants showed significant improvement in both hard and soft skills. Financial recording skills rose from 20% to 88% (+68%), and the ability to separate business and personal finances increased from 12% to 84% (+72%). All participants demonstrated the ability to identify positive cash flow and prepare independent financial reports. Conclusions: The mentoring program successfully enhanced financial literacy, laying a foundation for sustainable business practices and long-term growth in Kembang Turi based village tourism. Limitations: The study is limited by the short mentoring period (one month) and small sample size, which restricts long-term impact measurement. Additionally, no control group was used. Contributions: The study provides a practical financial management model for rural tourism-based MSMEs, offering insights for academics, policy recommendations for local governments, and templates for practitioners.

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.

Integrating digital business strategies and accounting information systems to enhance profit growth: Evidence from culinary MSMEs Ridho, Muhammad Sahal; Rahmadhani, Sari
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.643

The rapid development of digital technology has transformed the way micro, small, and medium enterprises (MSMEs) conduct their business activities, particularly in the culinary sector in Semarang City. However, the utilization of e-commerce, digital marketing, and accounting information system applications in business management has not been fully integrated, which may limit the ability of MSMEs to achieve optimal profit growth. This study examined the influence of e-commerce, digital marketing, and business scale on profit growth, while also investigating the mediating role of accounting information system applications. A quantitative approach was applied using survey data collected from 205 MSME owners through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling to evaluate both direct and indirect relationships among variables. The findings indicated that digital marketing and business scale had a positive and significant effect on profit growth, while e-commerce did not show a direct significant effect. In addition, accounting information system applications significantly influenced profit growth and mediated the relationship between e-commerce and business scale with profit growth. These results highlight the importance of integrating digital business strategies with accounting information systems to improve financial performance and support the sustainability of MSMEs.

Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adhitya Yoga Prasetya Agustinus Jaha Dili Andi Kartika 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 Fatlina Z Hari, Dewi Gulyla Hasan Abdul Rozak Heri Susanto Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Khazanah Nurain Nurdin Kikiana, Marsia Laila, Nazil Rizki Lubis, Nursyafni Lusi Indriani Mabruri, Dzikhaq Maisyaroh, Ayu Miftakhurniyati, Miftakhurniyati Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Novtafia Endri Nur, Arkanuddin Nurdina Putri Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari RATNA SARI Ridho, Muhammad Sahal Rofiqi, Ahmad Rosita Rosita Rusli, Muhamad Saufi Che Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Siti Niqmatun Jannah Sugiharti Sugiharti Sugiharti Sugiharti Sugiharti Sugiharti Taswan, Taswan Tri Sumiyanti Wardati , Emi Wea, Anastasia Wery, Artiany Yanto, Dwi Zati Rizka Fadhila, 13.05.52.0227

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