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All Journal Jurnal Reviu Akuntansi dan Keuangan Rekayasa Teknik Sipil KADIKMA Jurnal Dinamika Akuntansi Widyagogik : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Jurnal Pendidikan Fisika FKIP UM Metro Journal of Accounting and Investment LOKABASA Al-Kimia Pendas : Jurnah Ilmiah Pendidikan Dasar Comm-Edu (Community Education Journal) Journal of Nonformal Education and Community Empowerment Jurnal Ilmiah Profesi Pendidikan Reviu Akuntansi dan Bisnis Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS PENGABDI: Jurnal Hasil Pengabdian Masyarakat AR-RIAYAH : Jurnal Pendidikan Dasar Media Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Evi Rahmawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Peran Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS Dan Dampaknya Terhadap Return Saham : Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2017 Kusumastuti, Dianing Widya; Rahmawati, Evi
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020121

Abstract

Penelitian ini bertujuan untuk menganalisis peran mekanisme corporate governance terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS serta dampaknya terhadap return sahampada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Dalam penelitian ini diperoleh 80 sampel yang dipilih dengan metode purposive sampling. Metode analisis pada penelitian ini menggunakan regresi berganda dan sederhana dengan program IBM SPSS versi 21. Hasil penelitian ini menunjukkan bahwa kepemilikan asing, jumlah anggota dewan komisaris, jumlah rapat dewan komisaris dan jumlah anggota komite audit berpengaruh terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS. Untuk kepemilikan manajerial, kepemilikan institusional dan proporsi komisaris independen tidak berpengaruh terhadap tingkat kepatuhan mandatory disclosurekonvergensi IFRS. Sedangkan tingkat kepatuhan mandatory disclosure konvergensi IFRS tidak berpengaruh terhadap return saham.
Determinants of financial reporting quality: Local government status as moderator Yudhanto, Satrio Kusumo; Rahmawati, Evi
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25426

Abstract

Research Aims: This study aims to examine the effect of capital expenditure and local government size on financial reporting quality, with local government status as a moderating variable in Indonesian local governments.Design/Methodology/Approach: The study was conducted on municipal and district governments in Indonesia, covering 379 districts and 87 municipalities, with a total sample of 466 local governments. Data collection was carried out through documentation, with data sourced from audited financial reports of local governments by the Supreme Audit Board. Hypotheses were tested using Moderated Regression Analysis (MRA) with the Eviews 12 software.Research Findings: The results of this study indicate that the variables of capital expenditure and local government size have a significant positive effect on the financial reporting quality of local governments in Indonesia. Furthermore, the local government status variable can moderate the effect of capital expenditure on financial reporting quality, but it cannot moderate the effect of local government size on financial reporting quality in Indonesian local governments.Theoretical Contribution/Originality: This study adds local government status as a moderating variable for the relationship between capital expenditure, local government size, and financial reporting quality.
Does Executive Compensation Reinforce the Influence of Political Connection and Investment Opportunity Set on Firm Value? Kholid, Arif Wahyu Nur; Rahmawati, Evi
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.44081

Abstract

Purpose: Executives may be crucial in managing the political connection and investment opportunity set (IOS). Compensations are given to motivate executives to enhance their performance to manage it. Therefore, this study examined the moderation of executive compensation in the influence of political connections and IOS on the firm value.Method: The study used samples of all listed companies in IDX and applied a quantitative approach from 2015 to 2020. Research data were obtained from www.idx.co.id and OSIRIS. This research employed a purposive sampling method, with a firm year of 1,242 observations. Hypothesis testing was carried out utilizing multivariate regression using panel data. This research used the Fixed Effect Model to process the data and employed the different proxies for measuring IOS to examine the robustness model.Findings: This study discovered that IOS positively affected firm value. Furthermore, using different measurements of IOS, this study consistently found that IOS positively affected firm value. Moreover, when IOS was measured by MVBV, the moderating variable of executive compensation provided significant results because there was a wedge of measurement between the MVBV and Tobin’s Q. However, this study could not find that executive compensation had a moderate effect. It indicated that the executive compensation could not reinforce the interaction between IOS and political connections on firm value. In addition, political connections did not influence the firm’s value. On the other hand, the IOS positively affected firm value. Even though IOS was regressed using another proxy, i.e., MVBV and Net PPE, the result was still reliable that IOS positively affected firm value.Novelty: This study was developed from previous research by considering executive compensation as a moderating variable and examined two proxies to measure the IOS and developed one proxy, i.e., net PPE ratio, to measure IOS. Furthermore, this study used the balance panel method, with an observation period of six years.
Managerial Performance in Village Government: Does Transformational Leadership Matters? Rahmawati, Evi; Kholid, Arif Wahyu Nur; Adiyatama, Evan Ardis; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.32027

Abstract

This study examines the transformational leadership moderating role on the relationship between public accountability and budget participation on managerial performance in Indonesian village governments. The population of this study is the village apparatuses of the village government in Bantul Regency. The samples were selected using convenience sampling technique and data were collected through questionnaires. Hypotheses testing was conducted by utilizing Structural Equation Modelling-Partial Leas Square (SEM-PLS) method. The results unveiled that transformational leadership has a quasi-moderation role. Transformational leadership can reinforce the effect of budget participation on managerial performance while public accountability cannot affect managerial performance. It reveals that public accountability cannot promote and motivate the village apparatus to enhance their performance.
Pengembangan Media Panggung Boneka Berbasis Kearifan Lokal untuk Meningkatkan Keterampilan Berbicara Peserta Didik Fase A Sekolah Dasar Risma Wulandari; Heryanto, Dwi; Rahmawati, Evi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.30240

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya keterampilan berbicara peserta didik fase A Sekolah Dasar khususnya dalam aspek keberanian, kelancaran, pelafalan, diksi, dan volume suara. Kurangnya media pembelajaran yang konkret, menarik, dan kontekstual menjadi salah satu penyebab peserta didik kurang aktif dalam kegiatan berbicara di kelas. Oleh karena itu, penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa Panggung Boneka Berbasis Kearifan Lokal yang dapat meningkatkan keterampilan berbicara peserta didik fase A Sekolah Dasar. Penelitian ini menggunakan metode Design and Development (D&D) model ADDIE (analysis, design, development, implementation, and evaluation). Instrumen penelitian ini adalah lembar validasi, observasi terstruktur, wawancara, dan tes. Partisipan penelitian ini terdiri dari 17 peserta didik fase A di salah satu SD Negeri Kota Bandung, praktisi pembelajaran, ahli media, dan ahli materi. Hasil rata-rata validasi ahli materi, ahli media, dan ahli pembelajaran menunjukan bahwa media termasuk dalam kategori “sangat layak” untuk digunakan. Hasil dari perolehan tes peserta didik sebelum dan sesudah uji coba media menunjukan peningkatan dengan nilai n-gain berada pada kategori tinggi. Berdasarkan hasil tersebut dapat disimpulkan bahwa media panggung boneka berbasis kearifan lokal ini layak dan efektif digunakan dalam pembelajaran Bahasa Indonesia untuk meningkatkan keterampilan berbicara peserta didik fase A
THE EFFECT OF THE NUMBER OF TOURISM ATTRACTIONS AND RESTAURANTS ON LOCAL OWN-SOURCE REVENUE IN THE REGENCY/CITY OF LAMPUNG PROVINCE Aminda, Renea Shinta; Rahmawati, Evi
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.18298

Abstract

Local own-source revenue has an important role in supporting local government funding sources to finance all regional operational and development needs, and other forms of public services. Therefore, to increase local revenue, the government must optimize which sectors can contribute. One of the efforts to increase local own source revenue is by optimizing the potential in the tourism sector. The tourism sector will contribute to local own source revenue through tourist attraction fees and restaurant taxes. This research was conducted to determine the effect of the number of tourist attractions and restaurants on Local Own –Source Revenue in the Regency/City of Lampung Province in 2011-2020. The data in this study is secondary data obtained through the Central Bureau Statistics and the Lampung Provincial Tourism Office. This study uses panel data regression analysis with the program used, namely Stata14, and uses hypothesis testing on a significance basis of 0.05 or 5%. The results of this study indicate that (1) tourist attractions do not have a significant influence on Regional Original Income in Lampung Province (2) restaurants have a significant influence on Local Own-Source Revenue in the Regency/City of Lampung Province. In addition, from this study, it can be seen that the variable number of tourist visits and restaurants has an effect on Local source revenue. The data in this study is secondary data obtained through the Central Bureau Statictic (BPS) and the Lampung Provincial Tourism Office. This research is a type of quantitative descriptive research with an analysis method using panel data regression with the program used, namely Stata 14, and uses hypothesis testing on a significance basis of 0.05 or 5%. The results of the tests conducted in this study are that there is no significant effect where when tourist attractions increase it does not result in an increase in Local Own – Source Revenue. Restaurants have a significant influence on Local Own – Source Revenue in the Regency/City of Lampung Province in 2011 and 2020. This shows that restaurants are one of the indicators of increasing Local own-source Revenue  in  the Regency/City of Lampung Province
Pengaruh Konsumsi Rumah Tangga dan Investasi terhadap Pertumbuhan Ekonomi Indonesia Tahun 2010-2019 Saraswati, Sri; Rahmawati, Evi
Journal of Economics and Business UBS Vol. 11 No. 1 (2022): Journal of Economics & Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v11i1.74

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konsumsi rumah tangga dan investasi terhadap pertumbuhan ekonomi Indonesia tahun 2010-2019. Ini adalah penelitian kuantitatif dan menggunakan data Indonesia. Penelitian kuantitatif ini menggunakan metode Ordinary Least Square (OLS) dan data sekunder berupa data time series selama tahun 2010-2019 yang dikumpulkan oleh BPS (Badan Pusat Statistik). Penelitian ini dianalisis dengan menggunakan model analisis regresi linier berganda yang dilakukan dengan software SPSS versi 21. Variabel penelitian ini adalah pertumbuhan ekonomi dilihat dari PDB menurut harga konstan tahun 2010, berdasarkan penggunaan, konsumsi rumah tangga dan investasi Indonesia. Hasil penelitian menunjukkan bahwa (1) konsumsi rumah tangga berpengaruh negatif signifikan terhadap pertumbuhan ekonomi Indonesia, (2) investasi berpengaruh positif signifikan terhadap pertumbuhan ekonomi Indonesia, dan (3) secara simultan konsumsi rumah tangga dan investasi berpengaruh positif signifikan terhadap pertumbuhan ekonomi Indonesia.
Penggunaan Media Sosial Berbasis Digital Dalam Pembelajaran Bahasa Indonesia Berorientasi Deep Learning Bagi Guru SD Rahmawati, Evi; Heryani, Rina; Heryanto, Dwi; Hartati, Tatat; Mulyasari, Effy; Prasetyo, Rifki Gagak Bayu; Sabilah, Nur Syahrin; Sakti, Yuda Candra
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 4 (2025): November
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i4.324

Abstract

This Community Service Program as motivated by the lack of teacher training and professional development. Many teachers do not have the opportunity to participate in regular training or professional development programs. As a result, many of them face difficulties in adopting more modern and effective teaching methods or technologies. The purpose of this Community Service Program is to improve teachers’ ability to develop and use effective learning media that align with students’ needs and interests. The method used in this community service program activity is socialization (delivering materials) and training for teachers on the use of digital-based social media in teaching Indonesian language with a deep learning orientation for elementary school teachers in Garut Regency, particularly those who are partners of the Primary School Teacher Education Study Program. The results of this Community Service Program indicate that elementary school teachers in Garut Regency are capable of developing and using digital-based social media in teaching Indonesian language with a deep learning approach. This training successfully enhanced teachers’ abilities to utilize social media as an innovative and interactive learning medium.
Efektivitas Metode VAKT Berbantuan Bingo Kata Dalam Meningkatkan Kemampuan Membaca Permulaan Siswa Kelas I Ningtyas, Anggia Dwi; Heryanto, Dwi; Rahmawati, Evi
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 4 (2025): November
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i4.4053

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya keterampilan membaca permulaan peserta didik fase A, khususnya kelas I di sekolah dasar. Salah satu faktor penyebabnya adalah metode dan media pembelajaran yang kurang bervariasi serta belum sesuai dengan gaya belajar siswa. Penelitian ini bertujuan untuk mengetahui efektivitas metode VAKT (Visual, Auditory, Kinesthetic, and Tactile) berbantuan media Bingo Kata dalam meningkatkan keterampilan membaca permulaan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain pre-eksperimen One Group Pretest-Posttest. Subjek penelitian ini adalah 21 siswa kelas I di salah satu SD Negeri di Kota Bandung. Teknik pengumpulan data menggunakan tes lisan yang mengacu pada indikator membaca permulaan : lafal, kelancaran, kejelasan suara, dan intonasi. Hasil analisis menunjukkan adanya peningkatan signifikan pada nilai posttest dibanding pretest, dengan uji paired sample t-test menunjukkan nilai signifikan < 0,05. Hal ini menunjukkan bahwa metode VAKT berbantuan media Bingo Kata efektif dalam meningkatkan keterampilan membaca permulaan siswa. Temuan ini merekomendasikan integrasi metode multisensori dan media permainan edukatif dalam pembelajaran membaca awal di sekolah dasar.
The Educational Values of Sundanese Folktales as Reading Materials for Primary Schools Rahmawati, Evi; Rahmat Sutedi
AR-RIAYAH: Jurnal Pendidikan Dasar Vol. 9 No. 2 (2025): November
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jpd.v9i2.14955

Abstract

This study is motivated by the growing concerns regarding moral, character, and ethical crises among primary school students, such as the decline in responsibility, creativity, honesty, politeness, respect, and tolerance. The purpose of this research is to describe the character education values embedded in Sundanese folktales and to identify reading instructional materials for primary schools based on the analysis of the Sasakala Talaga Warna folktale collection. This study employs a descriptive method, with data collected through literature review and document analysis. The findings indicate that Sundanese folktales contain a wide range of character education values, including religiosity, honesty, tolerance, discipline, hard work, creativity, independence, democratic attitude, curiosity, national spirit, patriotism, communication, love of peace, environmental awareness, social care, and responsibility. These results demonstrate that Sundanese folktales have strong potential to be utilized as reading materials in primary school instruction.
Co-Authors Adiyatama, Evan Ardis Adrianto, Ari Ahmad, Pajar Amien, Adya Sa'dul Bagus Kisworo, Bagus Cahya Pratiwi, Dwita Dwi Heryanto Effy Mulyasari Faisal Sadam Murron Fauzia, Farda Hadi Pratomo, Bagus Hafiez Sofyani Harjanti Widiastuti Herlambang, Prasetya Heryani, Rina Heryanto, Dwi Hobri Ietje Nazaruddin Ika Mustika Sari Kholid, Arif Wahyu Nur Kusumastuti, Dianing Widya Magistra, Ari Arasy Mimin Iryanti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Ningtyas, Anggia Dwi Non Dwishiera Cahya Anasta Nuswantoro, Muhammad Adjie Prakoso, Alfiansah Sandion Prasetyo, Rifki Gagak Bayu Putri Hanifah, Zahra Rahma Nurul Aida, Rahma Nurul Rahmat Sutedi Renea Shinta Aminda Risma Wulandari Sabilah, Nur Syahrin Sakti, Yuda Candra Salsabila, Azzahra Saraswati, Sri Susi Setiawani Tatat Hartati Winny Liliawati Wulandari Wulandari Yudhanto, Satrio Kusumo Zakwandi, Rizki