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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Bahasa dan Sastra Sinergi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Journal of Nursing Care Jurnal Ilmu dan Teknologi Kesehatan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Bisman (Bisnis dan Manajemen): The Journal of Business and Management Journal of Telenursing (JOTING) G-Tech : Jurnal Teknologi Terapan Jurnal Manajemen Universitas Bung Hatta Reswara: Jurnal Pengabdian Kepada Masyarakat Discovery : Jurnal Ilmu Pengetahuan Journal of Industrial Engineering and Operation Management (JIEOM) Jurnal Kajian Akuntansi dan Auditing Ability : Journal of Education and Social Analysis JURNAL LENTERA AKUNTANSI Go-Integratif : Jurnal Teknik Sistem dan Industri Indonesian Journal of Islamic Elementary Education Journal of Information Systems Management and Digital Business Prosiding Seminar Nasional Keperawatan Universitas Muhammadiyah Surakarta Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) Jurnal Ilmiah Program Studi Bahasa Sunda Research in Accounting Journal
Novia Rahmawati
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Struktur Corporate Governance Terhadap Cost of Equity Capital Rahmawati, Novia
Jurnal Ekonomi Vol 3, No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v3i2.304

Abstract

The purpose of this research is to provide empirical evidence about the impact of corporate governance's structure ti the cost of equity capital. Corporate governance's structures that used in this research consist of independent commissioner, audit committee, boards of directors, managerial and institutional ownership. Research sample are companies that listed in Jakarta Stock Exchange. Cross-sectional is used in this research with the period of observation is 2003. Method that used in testing hypothhesis is multiple Regression. Result of the test shows only one of five variables that have been tested, audit committee, have a negative significant impact to the Cost of Equity Capital. Means that Cost of Equity Capital in companies with audit commitee, can be lower than companies without audit committe.
Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI Muhammad Fajri Saputra; Dandes Rifa; Novia Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss1.art1

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance. 
THE EFFECT OF ABILITY, SOCIO DEMOGRAFI AND SELF EFFICACY ON ENTREPRENEURIAL INTENTION OF MENTAWAI ISLAND INDIGENOUS COMMUNITY Novia Rahmawati; Yeasy Darmayanti; Daniati Puttri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 1 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i1.19967

Abstract

This research aims to test the effects of ability, socio demography, self efficacy on entrepreneurial intention of Mentawai Island indigenous community. This research is based on National Labor Force Survey (SAKERNAS) 2014-2016 which describe the number of unemployment, Statement by Regent of Mentawai Island about enterprises in Mentawai Island Regency were more dominated my migrants and foreign workers, Mentawai Island Regency was including in the 122nd underdeveloped regencies in 2015-2019, and development of entrepreneurs is considered as a strategic step in maintaining national economic problems. The number of samples in this study 90 respondents, obtained by using accidental sampling method. Hypothesis testing using multiple regression. Based on testing results in the first hypothesis, it is found out that ability influences significantly on entrepreneurial intention. The second hypothesis shows that socio demography influences significantly on entrepreneurial intension. And the third hypothesis also shows that self efficacy influences significantly on entrepreneurial intension
PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Ayu Yulia Sari; Dwi Fitri Puspa; Novia Rahmawati; Desi ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.853 KB) | DOI: 10.31959/jm.v11i2.1173

Abstract

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment.  This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee  
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
Pengaruh Saluran Distribusi dan Kualitas Produk Terhadap Volume Penjualan (Studi Kasus pada Kelompok Tani Jagung di Sampang) Rahmawati, Novia; Syarif, Muh
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 3 (2023): November 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v6i3.2917

Abstract

This research aims to determine the influence of distribution channels and product quality on the sales volume of corn agricultural products in Sampang. The sample from this research was 25 groups of corn farmers in Sampang aged over 17 years and over and managing corn farming businesses. The data collection technique in this research uses a questionnaire with a Likert scale. The data analysis technique uses multiple regression analysis. The t test is used to test the significance of variations in the relationship between variables X and Y, whether variable X has a partial effect on variable Y (sales volume). Meanwhile, the F test is to determine the simultaneous effect. In this research, SPSS software program tools were used to simplify the research data processing process. Reliability and validity tests were carried out to test the questionnaire. This research proves the influence of distribution channels and product quality on sales volume among farmer groups in Sampang. Distribution channels bring products quickly to consumers so they can be sold and product quality that attracts consumers' attention to increase sales volume.
Strategi Rekrutmen Terhadap Sumber Daya Manusia Pada PT Pertamina Putri, Nurul Hikmah; Auliandari, Tasya; Rahmawati, Novia; Ramadani, Amelia; Putri, Annie Mustika
Jurnal Pendidikan Tambusai Vol. 5 No. 2 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Dengan seiring berjalannya waktu setiap perusahaan atau organisasi memerlukan sumber daya manusia (SDM) yang berkualitas. Hal ini karena SDM yang berkualitas mampu memberikan kinerja optimal bagi perusahaan. Untuk itu, perusahaan memerlukan perumusan strategi rekrutmen yang tepat untuk dijalankan. Penelitian ini ditujukan untuk mengetahui apa saja tahapan - tahapan yang ada pada proses rekrutmen PT Pertamina. Jenis penelitian ini menggunakan metode deskriptif kualitatif dengan mengambil data yang telah ada. Hasil penelitian ini menjelaskan bahwa PT Pertamina melakukan perekrutan melaui beberapa tahap yaitu sourcing, selection dan offering. Dimana tahapan selection merupakan tahapan yang terpenting. Dalam PT. Pertamina pengembangan karyawan juga diperhatikan karena akan diberikan edukasi dan pelatihan.
Intervensi Non Farmakologi untuk Mencegah Hipotermi pada Pasien Post Operasi Yulianita, Henny; Yudianto, Kurniawan; Sugiharto, Firman; Rahmawati, Novia; Hidayat, Nabila Nur Fadilah
Journal of Telenursing (JOTING) Vol 5 No 2 (2023): Journal of Telenursing (JOTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joting.v5i2.7481

Abstract

This study aims to determine non-pharmacological interventions to prevent hypothermia in post-operative patients. The method used is a narrative review with the keywords nonpharmacologic hypothermia management, post-operative patients, non-pharmacologic hypothermia management, and post-operative patients. The databases used include PubMed, EBSCO, Taylor & Francis, and Garuda Portal. The research results showed that there were 14 articles comprising various non-pharmacological interventions to prevent hypothermia in post-operative patients, including forced-air warmers, warm intravenous fluids, electric blankets, and hot packs. In conclusion, several interventions, such as administering warm intravenous fluids using forced-air warmers, electric blankets, and hot bags, can help prevent hypothermia in post-operative patients in central surgical installation rooms. Keywords: Hypothermia, Intervention, Non-Pharmacological, Post-Operation
Pelatihan Lean and Green pada Bisnis/Usaha di Rest Area Km 72A Tol Cipularang Rahmawati, Novia; Marie, Iveline Anne; Suhardini, Didien; Purwanto, Iwan
Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Vol. 1, No. 2: August 2022
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.adipati.2022.v1i2.3079

Abstract

Saat ini pemahaman mengenai sistem produksi yang efektif dan efisien menggunakan konsep lean dan konsep green telah menjadi isu penting.  Tren pasar global saat ini juga semakin mengarah pada produk ramah lingkungan (eco product). Kondisi ini menjadi hambatan dan peluang yang perlu segera diantisipasi sekaligus dimanfaatkan bagi para pelaku usaha/bisnis. Oleh karena itu, kegiatan pelatihan ini bertujuan untuk memberikan pelatihan bagi mitra yaitu Rest Area Km 72 A Tol Cipularang mengenai penerapan konsep lean dan konsep green pada tenant usaha/bisnis yang ada. Metode pelaksanaan kegiatan ini yaitu dengan penyampaian materi  oleh satu orang presenter secara online melalui zoom meeting. Kegiatan ini dihadiri oleh 21 peserta dari mitra yaitu karyawan dan pemilik usaha/bisnis. Hasil kegiatan pelatihan menunjukkan bahwa kegiatan yang diadakan sudah tepat sasaran dan penyampaian materi sudah baik. Hal ini dibuktikan denagn hasil kuisioner evaluasi yaitu 46,2% peserta menganggap pelatihan yang diberikan “sangat relevan” dengan usaha/bisnis mereka. Sedangkan terkait materi yang diberikan sebanyak 38,5% peserta menilai pemateri dalam menyampaikan materi sudah sangat baik. Kegiatan pelatihan juga memberikan dampak positif bagi peserta terbukti dengan antusiasme mengikuti pelatihan dan memberikan feedback positif pada bagian kuisioner evaluasi dengan memberikan saran berupa permintaan kegiatan sejenis diadakan kembali dan penambahan durasi waktu kegiatan.
Penyuluhan Kepada Petani Dalam Perencanaan Sumber Daya Manusia Untuk Meningkatkan Produksi Padi Yang Optimal Farhan, Ahmad; Anne Marie, Iveline; Rahmawati, Novia
Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Juli
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Media Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46961/jpk.v4i1.1417

Abstract

Abstrak: Manajemen proyek dapat diartikan sebagai proses kegiatan yang merencanakan, mengatur, mengelola, dan mengendalikan sumber daya organisasi perusahaan untuk mencapai tujuan tertentu dalam waktu dan sumber daya tertentu. Indramayu merupakan salah satu lahan pertanian terbesar di Jawa Barat sehingga sebagian besar mata pencaharian warga Indramayu sebagai Petani. Petani padi desa pawidean dalam mengelola pertaniannya masih belum terorganisir dengan baik di mulai dengan persiapan media tanam padi, pemilihan bibit padi, persemaian, penanaman, perawatan padi, pencegahan hama, sampai dengan panen padi sehingga perlunya penyuluhan untuk mengatasi kurang terorganisirnya dengan  analisa kebutuhan alat, analisa kebutuhan bahan dan analisa kebutuhan tenaga kerja, Tujuan dari Program Kemitraan Masyarakat (PKM) ini adalah membantu meningkatkan pengetahuan dan pemahaman tentang cara mengorganisir penanaman padi yang optimal melibatkan faktor kebutuhan alat, bahan serta kebutuhan tenaga kerja untuk setiap prosesnya mulai dari persiapan lahan sampai dengan panen. PKM yang digunakan dalam kegiatan ini berupa pendampingan, penyuluhan atau sosialisasi dan pembuatan poster bagi petani. Kata Kunci: petani;sumber daya manusia; manejemen proyek. Abstract:  Project management can be interpreted as a process of activities that plan, organize, manage and control company organizational resources to achieve certain goals within certain time and resources. Indramayu is one of the largest agricultural lands in West Java so most of their livelihoods are as farmers. Pawidean village rice farmers in managing their agriculture are not well organized, starting with preparing rice planting media, selecting rice seeds, seeding, planting, caring for rice, preventing pests, up to rice harvesting, so there is a need for counseling to overcome the lack of organization by analyzing tool needs, analyzing needs. materials and analysis of labor needs, the aim of the Community Partnership Program (PKM) is to help increase knowledge and understanding of how to organize optimal rice planting involving the need for tools, materials and labor requirements for every process from land preparation to harvest. The PKM used in this activity is in the form of assistance, counseling or outreach and making posters for farmers Keywords: farmers; human resources; project management.
Co-Authors Adi Sucipto, Adi Agung Prayudha Hidayat Ahmad Farhan Anggraeni, Desvita Annisa Kartinawati Antoni, Febia Garcia Ariyanto, Erika Estry Auliandari, Tasya Ayu Yulia Sari Azmi, Zul Bambang Cholis dandes rifa Dandes Rifa, Dandes Daniati Puttri Dardanella , Derry Dardanella, Derry Darmawati, Elyas Desiyanti, Rika Dewi, Farida Ratna Dian Mardi Safitri Didien Suhardini Doni Yusri Dwi Fitri Puspa Etika Emaliyawati Fadhilah, Muhammad Fikri Fany Apriliani Fatimah, Anugrah Nur Fauziati, Popi Fitria , Reza Hamzah, Zulfadli Handayani, Annisa Yuniar Hendri Wijaya, Hendri Heviawati, Sari Hidayat, Nabila Nur Fadilah Hrp, Miftahul Jannah Iesyah Rodliyah Ika Wahyu Utami Ilona, Desi Indrawan, Purana Iveline Anne Marie Iwan Purwanto Jati Pangestu, Fattah Kasman Karimi Kosim Kosim Kusmita, Riya Liza Murniviyanti, Liza Lubis, Hilda Zahra Maksum, Apid Hapid Martino Luis Masithoh, Cinthya D. Muhammad Fajri Saputra Muhammad Zaini Mukhlizul Hamdi Mutiarasani, Anjani Nadia Nadia Nailal Husna Nainggolan, Najwa S. Negara, Yohanes Ardian Kapri Neva Novianti Novita Sari, Julia Nugraha, Asep Erik Nuraeni, Nopi Nurdianto, Arif Rahman Nurhuda Nurhuda Ocsadira, Kaila F. Octavianus Tampubolon, Joshua Nathanael Pangestu, Fattah Jati Prajawanti, Kadeq Novita Pratiwi, Evi Sukma Putri, Annie Mustika Putri, Nurul Hikmah Rafandita, Aurelia Ramadani, Amelia RATNAWATI Ria Sansitika, Desy Riska Wulandari, Riska Risna Risna, Risna Riyanti, Henni Runi Anjeli Samiono, Bambang Eko Sansitika, Desy Ria Sejati, Femmy Aditya Purnama Sesar Husen Santosa Shambodo, Yoedo Siboro, Maria Lestari Sinaga, Annisa Nauli Sinaga, Antonya Rumondang Siti Rahmi, Siti Siti Sarifah Sugiharto, Firman Suhendi Irawan Sukaris Suryadi, Nanda Sutrisno, Sutrisno Syafitri, Ardyanti Syarif, Muh Theresia Eriyani Titin Sutini, Titin Ulandari, Sri Unawekla, Stevanny Debby Utari Dewi, Trie Winnie Septiani Yeasy Darmayanti Yudianto, Kurniawan Yulianita, Henny Yulianti, Yuna Yunanto, Dyanchalenda H. Yunilma, Yunilma Zainap Hartati, Zainap Zaitul Zaitul Zidan, Akhfas