Article Per Year (5 Year)
p-Index From 2021 - 2026
5.42
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Jurnal Manajemen dan Keuangan Laa Maisyir Jurnal Ekonomi Islam Journal of Indonesian Economy and Business Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Journal of Business Management Education (JBME) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review JRMSI - Jurnal Riset Manajemen Sains Indonesia EKONOMIS : Journal of Economics and Business International Journal of Social Science and Business Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL AKUNTANSI Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BASKARA: Journal of Business and Entrepreneurship Nusantara Hasana Journal Daengku: Journal of Humanities and Social Sciences Innovation BISMA (Bisnis dan Manajemen) Jurnal Akuntansi Keuangan dan Bisnis Relevance: Journal of Management and Business Jurnal Visi Manajemen (JVM) Economic Development Analysis Journal
Maria Rio Rita
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 2   3   4   5   6 
Evaluasi Kinerja Likuiditas, Aktivitas dan Profitabilitas (Studi Kasus Di CV. Unggul Perdana Organik Blora) Mateus Dian Sanjaya; Maria Rio Rita
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.767 KB)

Abstract

This study aims to analyze company performance on CV Unggul Perdana Organik (CV UPO) Blora through financial statement analysis. Previous research has many that analyze the financial performance in large companies, but not many in SME companies. During the time, assessment of CV UPO in company's performance only based on the benefits generated. The analysis is done by comparing the company's financial ratios for five years. We find that the liquidity of CV UPO has been decrease in the last two years when compared with the existing average. For activity ratios, CV UPO has been in good position because the average for the last three years inventories less than the average inventories for five years.Meanwhile, CV UPO has been quite effective to manage fixed assets and total assets, due in the last two years those ratios are increase. For profitability ratios, compare with the average value available, the ability of CV UPO to generate net profit from existing sales in the last two years is decreased, while the ability of CV UPO in net profit outcome of total cost owned increased in the last two years.
Peran Penggunaan Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Menunjang Keberhasilan Usaha Arya Bee Grand Christian; Maria Rio Rita
EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.207 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan informasi akuntansi terhadap keberhasilan bisnis UKM dari Enting-Enting Gepuk. UKM ini telah dilatih oleh Dinas  Industri, Perdagangan, Koperasi dan UKM Salatiga. Ada delapan UKM yang digunakan sebagai sampel dalam penelitian ini. Kami melakukan wawancara mendalam kepada semua responden untuk mengumpulkan informasi mendalam tentang kinerja bisnis. Hasil penelitian menunjukkan bahwa penggunaan informasi akuntansi dapat memberikan kontribusi bagi keberhasilan bisnis UKM. Oleh karena itu, sangat dianjurkan untuk UKM dari Enting-Enting Gepuk di Salatiga untuk menerapkan informasi akuntansi dalam membuat keputusan bisnis dengan benar.The purpose of this study is to find out the influence of accounting information usage toward the business success of SMEs of Enting-Enting Gepuk. These SMEs have been trained by Industrial, Trading, Cooperative and SMEs Department in Salatiga. There were eight SMEs used as the sample in this study. We conducted in-depth interview to all respondents to collect deep information about the business performance. The results showed that the use of accounting information can contributes to the business success of SMEs. Therefore, it is highly recommended for the SMEs of Enting-Enting Gepuk in Salatiga to apply the accounting information in making any business decision properly. 
Pengelolaan Keuangan Pribadi : Pengendalian Diri Terhadap Penggunaan Uang Bagi Karyawan Chandra Hariwijaya; Maria Rio Rita
EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.412 KB)

Abstract

The aim of this study is to find out what kind of self-control on the use of money, especially for employees. The population in this study were academic and non-academic employees at Satya Wacana Christian University, Salatiga. The sample was chosen by using convenience sampling method. To capture the phenomenon of self control on money using, the research instrument is prepared in the form of a questionnaire containing the form, manner and reason of self-control in the use of money. The analysis will be presented in descriptive form by utilizing the frequency distribution.The results shown that the most kind of self-control on the use of money that used by employees of Satya Wacana Christian University, using many efforts to control their finance, like set aside money each month for savings, prioritize the critical needs, reduce spending and record the expenses.
Potret Pendanaan UMKM Berdasarkan Siklus Hidup Usaha Maria Rio Rita
EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.033 KB)

Abstract

The phenomenon of MSMEs is still interesting to discuss, especially from a financial perspective. One of the important financial decisions for a business is a financing decision. This decision will continue on investment decisions and the operationalization of daily business. This research was conducted at the batik UMKM located in Lasem, Rembang, Central Java. The sample selection process was conducted by purposive sampling method, 30 entrepreneurs were selected as respondents. The distribution of questionnaires and interviews was conducted to collect primary data. The data is processed using a qualitative descriptive method to describe the condition of MSME funding patterns based on their business life cycle. The results found that there were differences in the pattern of funding sources used by these MSMEs, both in cross section and time series. This study suggests a practical use of the firm life cycle model in helping MSME to understand how their financial decision is likely to adjust over time
Financial bootstrapping: external financing dependency alternatives for SMEs Maria Rio Rita
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.597 KB) | DOI: 10.24914/jeb.v22i1.2335

Abstract

The sensitivity of external financing is the main issue in developing small and medium-sized enterprises (SME) in general. A similar problem is also experienced by several batik small and medium enterprises in Central Java, Indonesia. This research strives to explore the creative alternative strategies done by batik micro, small, and medium enterprises to reduce the dependence on external capital. The samples were chosen based on a purposive sampling method in three Central Java regions, namely Pekalongan Regency, Rembang Regency, and Surakarta Municipality. The data were then analyzed using a quantitative and qualitative descriptive approach. These research findings reveal that there are variations in the bootstrapping financing method; as well as financing profiles of each in the three regions that reveal the dynamics of business funding. Referring to the description of alternative funding patterns carried out by entrepreneurs, the bootstrapping strategy can be grouped into six (6) types based on the available resources. Batik entrepreneurs can overcome their financial problem by applying bootstrapping methods, so that businesses can operate properly.
Entrepreneurial orientation and emotional bias in MSMEs’ financing and performance Maria Rio Rita; Ari Budi Kristanto; Yeterina Widi Nugrahanti; Mohamad Nur Utomo
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.4420

Abstract

There have been numerous studies investigating the dynamics of micro, small and medium enterprises (MSME) development. However, this research topic still offers several interesting research gaps to be explored. Accordingly, the purpose of this research is to test the effects of entrepreneurial orientation and asymmetric information that affect MSME entrepreneurs’ emotional biases, as well as the relationships between these variables and MSME’s financing and performance. Our research objects are MSMEs located in four urban villages in Salatiga City, Central Java that engage in various business sectors, such as the food and beverage, the service industry, the groceryw, and the horticulture sector. We analyze the research data with the Partial Least Square (PLS) software. The research results reveal that entrepreneurial orientation and asymmetric information positively influence MSME entrepreneurs’ emotional bias. Meanwhile, emotional bias has a significantly positive influence on financing. Finally, we also find that financing positively affects MSMEs’ performance. In sum, our study demonstrates the importance of the behavioral aspect (emotional bias) in explaining MSMEs’ performance through its indirect impact through financing.
Leverage, Ukuran Perusahaan, dan Siklus Hidup Perusahaan terhadap Manajemen Laba Ulderike Eva Kristiana; Maria Rio Rita
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5802

Abstract

Earnings information as part of the financial statements is usually the target of engineering using opportunistic steps from management in maximizing its interests, which can cause loss to shareholders and investors. Management behavior that is used to adjust earnings to suit what is desired is known as earnings management. The purpose of this study is to determine the effect of leverage, firm size and company life cycle on earnings management in mining sector companies. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange that have published annual and financial reports in the 2015-2019 period. The data collection technique used in this study is the purposive sampling method which aims to obtain samples in accordance with defined criteria. Based on the predetermined criteria, there were 29 companies in this study that were used as research samples with a total of 145 observations for 5 periods. In this study, the company's life cycle is divided into 4 stages, namely introduction, growth, mature and decline. The data analysis used is dummy regression analysis. The results of this study indicate that leverage and firm size do not affect earnings management, but the company's life cycle has a positive and significant effect on earnings management in mining sector companies. Informasi laba sebagai bagian dari laporan keuangan biasanya menjadi sasaran rekayasa dengan menggunakan langkah-langkah oportunistik dari manajemen dalam memaksimalkan kepentingannya, yang dapat merugikan pemegang saham dan investor. Perilaku manajemen yang digunakan untuk hanya mengiklankan pendapatan agar sesuai dengan apa yang diinginkan dikenal sebagai manajemen laba. Tujuan penelitian adalah untuk mengetahui pengaruh leverage, ukuran perusahaan dan siklus hidup perusahaan terhadap manajemen laba pada perusahaan sektor pertambangan. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia yang telah mempublikasikan laporan keuangan dan tahunan periode 2015-2019. Teknik pengumpulan data digunakan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, terdapat 29 perusahaan yang kemudian dijadikan sampel penelitian dengan total 145 observasi selama 5 periode. Analisis data yang digunakan adalah analisis regresi dummy. Hasil penelitian ini menunjukkan bahwa leverage dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba, tetapi siklus hidup perusahaan berpengaruh positif terhadap manajemen laba pada perusahaan sektor pertambangan. 
Anteseden Perilaku Konsumtif Generasi Milenial: Peran Gender sebagai Pemoderasi Siti Mubarokah; Maria Rio Rita
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24139

Abstract

Penelitian ini dilakukan dengan pendekatan kuantitatif yang bertujuan untuk mengetahui pengaruh literasi keuangan dan mental accounting terhadap perilaku konsumtif generasi milenial dengan gender sebagai pemoderasi. Penelitian dilakukan di Kota Salatiga dengan sampel 100 responden. Subjek dalam penelitian ini adalah mahasiswa dan karyawan di Salatiga yang lahir pada tahun 1980 sampai 1999. Jenis sampling menggunakan purposive sampling dan pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung maupun online. Data yang terkumpul diolah dengan teknik Moderated Regression Analysis (MRA). Studi ini menemukan bahwa literasi keuangan berpengaruh negatif terhadap perilaku konsumtif, mental accounting berpengaruh positif terhadap perilaku konsumtif, dan gender memoderasi pengaruh antara literasi keuangan dan mental accounting terhadap perilaku konsumtif.
Profitability Analysis on Company Value with Good Corporate Governance As A Moderating Variable Florentina Yuniar Pramesti; Maria Rio Rita
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.35051

Abstract

Financial performance is a measure of the poor performance of a company. The financial performance is influenced by the business strategy implemented by the company itself. This study aims to analyze the profitability variable on firm value with Good Corporate Governance (GCG) as moderate. The profitability variable was measured using the Return on Assets (ROA) value. Meanwhile, Company Value is measured by Tobin's Q. GCG as a variable is measured by two proxies, the Independent Board of Commissioners and the Audit Committee. The sample in this study was 10 State-Owned Enterprises (BUMN) in finance and insurance listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The technique used in this research is purposive sampling. The study results indicate that profitability has a significant effect on firm value. Based on the value of t count (3.955) > t table (0.677) and the value of Sig (0.000) <0.05. GCG (Good Corporate Governance) can moderate the effect of profitability on firm value based on the value of t count (8.096) > ttable (0.677), and the Audit Committee based on the value of t count (8.332) > ttable (0.677). Profitability can explain the variation of the firm value variable based on the R2 value of 28.5%, and GCG (Independent Board of Commissioners and Audit Committee) can strengthen the relationship between profitability and firm value to 47.7%.
A three-dimensional model of MSME performance: an agenda for further research Maria Rio Rita; Andrew Thomas Thren
BISMA (Bisnis dan Manajemen) Vol. 12 No. 1 (2019)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9472.752 KB) | DOI: 10.26740/bisma.v12n1.p1-14

Abstract

This paper discusses company performance measurement literature as well as surveys the development of the newest literature about this topic. The purpose of this research is to produce a new measurement of MSME performance by inputting the entrepreneurial performance element, besides the financial measurement element and the market element. Qualitative research with a meta-synthesis method was used in this research to produce a new and wider viewpoint and understanding of the MSME performance measurement dimension. This entrepreneurial dimension can supplement the previously developed company performance measurement indicators. This study provides a performance measurement model modification that can be applied in Micro, Small, and Medium-sized Enterprises (MSMEs).  KeywordsMSMEs; performance; entrepreneurial dimension; financial dimension; market dimension
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Aditya, Nathaniel Bima Agnes Febriyani Aldi Herindra Lasso Andi Harmoko Arifin Andreas Gelbert Hariputra Alva Andrew Thomas Thren Aray Pantare Alam Aray Pantare Alam Ari Budi Kristanto Arya Bee Grand Christian Benaya Chrisma Adiputra Pesudo Benny Santoso Benny Santoso Benny Santoso, Benny Bowi, Devi Mareta Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari Dewanto, Marcus Dewi Kurnia Safitri Diannita Nurvitasari Diannita Nurvitasari Dina Rotua Valentina Banjarnahor Djie Liveren Adjie Tehananda Dwi Listiyorini Eduardus Tandelilin Evan Yulandreano Febrista, Rizqa Ratna Florentina Yuniar Pramesti Forlin Natalia Patty Franciska Diva Setiani Freddy Kurniawan Gilang Sadita Gumati, Tatang Ary Hadiluwarso, Melina Alicia Harjum Muharam Hendra Hendra Hindriati Pangestu I Made Sujana Imanuel Madea Sakti Irma Suryani Laras Novitasari Larissa Adella Octavina Lasarus Wisma Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Pambayun Kinasih Yekti Nastiti Perisun Natanael Zega Pramesti, Florentina Yuniar Priscilla Intan Dwi Kriswidiyanti Priscilla, Priscilla Putu Ratna Windusara Putri Rahayu Widiastuti Ratna Kusumawati Raynaldi Pangestu Rendhy Bramantha Wisudana Retno Utaminingsih Riasita, Franciska Desti Riskin Hidayat Rizqa Ratna Febrista Roos Kities Andadari Rury Diwira Registanaranti Yastika Santoso, Yanuar Saputra, Vioaldy Eprilian Siti Mubarokah Sony Heru Priyanto Sucahyo Sugeng Wahyudi Sugeng Wahyudi, Sugeng Ulderike Eva Kristiana Utomo, Mohamad Nur Vianastasia Adryant Vioaldy Eprilian Saputra Yeterina Widi Nugrahanti