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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

Author-ID : 361381

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

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PEMETAAN POTENSI PENGEMBANGAN EDU-AGROWISATA BERBASIS MASYARAKAT DI DESA KEBONDOWO RAWA PENING Roos Kities Andadari; Maria Rio Rita; Aldi Herindra Lasso; Sucahyo Sucahyo; Dina Banjarnahor
SEGMEN: Jurnal Manajemen dan Bisnis Vol 18, No 2 (2022): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v18i2.7590

Kajian ini bertujuan untuk memberikan arahan pengembangan pariwisata ekoagro di Desa Kebondowo Rawa Pening Kecamatan Banyubiru, Kabupaten Semarang. Selain itu, output kegiatan ini dapat dijadikan salah satu acuan dalam penyusunan kebijakan pengembangan wisata ekoagro yang lebih rinci dengan melibatkan sektor terkait untuk mengoptimalkan pengembangan wisata agro yang berkelanjutan. Hasil kajian ini berupa kondisi eksisting dari Desa Kebondowo dari aspek kekuatan-kelemahan, serta peluang-ancaman. Selain itu kajian ini juga memetakan potensi-potensi wisata di Desa Kebondowo yang berpotensi untuk diintegrasikan menjadi kawasan edu-agrowisata. Pemetaan tersebut dilakukan dengan mengacu pada komponen produk wisata yang terbagi menjadi atraksi wisata (tempat dan aktivitas wisata), amenitas, aksesibilitas, dan ancillary (komponen pendukung kelembagaan). Selain itu, kajian ini menitikberatkan pada dukungan masyarakat setempat untuk mendukung pengembangan konsep edu-agrowisata di Desa Kebondowo yang berwawasan lingkungan, berkelanjutan, terpadu dan terintegrasi.Kata kunci: edu-agrowisata; rawa pening; berbasis masyarakat

Relevansi Nilai Inkremental Arus Kas dan Laba Terhadap Return Saham: Kajian dalam Kondisi Moderat dan Ekstrem Gilang Sadita; Ari Budi Kristanto; Maria Rio Rita
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Dalam tataran empiris maupun teoretis, relevansi nilai informasi akuntansi kerap menjadi pusat kajian dalam kaitannya dengan pengambilan keputusan manajemen. Kandungan informasi yang termuat pada data laba maupun arus kas menjadi dasar pertimbangan bagi para pemangku kepentingan. Fokus penelitian ini adalah pada relevansi nilai inkremental arus kas di luar laba, yaitu ketika informasi arus kas digunakan untuk melengkapi evaluasi kinerja yang tercermin dalam laba. Sampel berasal dari perusahaan publik sektor non keuangan periode tahun 2014 – 2016, dan terpilih sebanyak 144 sampel berdasarkan kriteria yang ditentukan peneliti. Data diolah menggunakan teknik regresi data panel. Temuan menyatakan bahwa arus kas memberikan relevansi nilai inkremental di luar laba; arus kas moderat memberikan relevansi nilai di luar yang diberikan oleh laba moderat; arus kas ekstrem tidak memberikan relevansi nilai di luar yang diberikan oleh laba moderat; arus kas moderat memberikan relevansi nilai di luar yang diberikan oleh laba ekstrem; serta arus kas ekstrem tidak memberikan relevansi nilai di luar yang diberikan oleh laba ekstrem. Usulan agenda penelitian mendatang yaitu mengkomparasi temuan ini dengan menggunakan variabel dependen berupa harga saham.

The Moderating Role of Capital Adequacy in the Effect of Liquidity on the Profitability of Islamic Banking Rury Diwira Registanaranti Yastika; Maria Rio Rita; Imanuel Madea Sakti
Relevance: Journal of Management and Business Vol. 3 No. 2 (2020)
Publisher : UIN Raden Mas Said Surakarta

This study aims to examine the effect of liquidity on profitability with capital adequacy as a moderating variable in Islamic commercial banks in Indonesia. The research sample was 14 Islamic commercial banks during the 2016 - 2018 observation period. The dependent variable is profitability measured using Return On Assets (ROA), the independent variable is liquidity measured using the Financing to Deposit Ratio (FDR), the moderating variable is measured using the Capital Aquendency Ratio (CAR), and several control variables. Non Performing Financing (NPF), Operational Efficiency (BOPO), and Bank Size (SIZE). Hypothesis testing uses multiple linear regression with a random effect model. The results showed that bank liquidity was not proven to increase bank profitability and capital adequacy was not proven to moderate the relationship between the two. The results indicated that the efficiency factor and problematic financing The results indicate that the efficiency factor and non-performing financing are the main factors in influencing bank profitability.

SIKLUS HIDUP USAHA DAN POLA PENDANAAN UKM Maria Rio Rita
Jurnal Visi Manajemen Vol. 6 No. 1 (2020): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Kebutuhan dana merupakan salah satu input yang diperlukan untuk menunjang keberlangsungan usaha, tidak terkecuali bagi UKM. Tujuan penelitian ini adalah mengeksporasi dan menggambarkan pola pendanaan UKM yang dikaitkan dengan siklus hidup usahanya. Obyek penelitiannya adalah UKM batik yang berlokasi di Pekalongan, Jawa Tengah. Sampel ditentukan berdasarkan kriteria yang ditetapkan peneliti (purposive sampling method), dan terpilih 50 pengusaha sebagai responden. Data yang telah terkumpul selanjutnya diolah secara deskriptif kualitatif untuk menggambarkan pola pendanaan UKM pada masing-masing siklus hidupnya. Penelitian ini menemukan adanya variasi pola pendanaan antar (cross section) pada setiap fase usaha. Setiap fase usaha memiliki kondisi yang berbeda-beda, sehingga menuntut kebutuhan modal (sumber dan jumlah) yang berbeda pula. Implikasi dari riset ini adalah menunjukkan bahwa pengusaha perlu menyesuaikan keputusan pendanaannya sesuai dengan perubahan fase hidup perusahaan. agar usaha dapat terus berkelanjutan.

CONFIRMATION BIAS DALAM KEPUTUSAN INVESTASI DANA PENSIUN DENGAN MODERASI GENDER Diannita Nurvitasari; Maria Rio Rita
Jurnal Visi Manajemen Vol. 7 No. 2 (2021): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Dana pensiun merupakan salah satu bentuk perencanaan dana di masa depan untuk menjamin kesejahteraan finansial bagi karyawan yang telah pensiun. Studi ini bertujuan menguji secara empiris pengaruh bias konfirmasi dalam keputusan investasi dana pensiun pada karyawan PT. Pearland. Sampel yang digunakan dalam penelitian ini adalah 32 karyawan yang berada pada level manajemen. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Studi ini membuktikan bahwa karyawan tidak dipengaruhi oleh bias konfirmasi dalam keputusan investasi dana pensiun. Gender juga tidak memoderasi pengaruh bias konfirmasi dalam keputusan investasi dana pensiun.

PENERAPAN SAK EMKM PADA UMKM: SURVEI PADA UMKM YANG BERADA DI KECAMATAN TINGKIR, SALATIGA Aray Pantare Alam; Maria Rio Rita
Jurnal Visi Manajemen Vol. 8 No. 1 (2022): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, sosialisasi SAK EMKM, pemahaman SAK EMKM terhadap penerapan SAK EMKM pada UMKM di Kecamatan Tingkir, Kota Salatiga. Sampel penelitian dipilih dengan menggunakan metode simple random sampling yang terdiri dari 86 pemilik UMKM. Teknik analisis data yang digunakan yakni analisis regresi linier berganda. Hasil penelitian menemukan bahwa latar belakang pendidikan, sosialisasi SAK EMKM, dan pemahaman SAK EMKM berpengaruh positif dan signifikan terhadap penerapan SAK EMKM. Latar belakang pendidikan merupakan variabel yang paling dominan terhadap penerapan SAK EMKM

The Effects of Equity Crowdfunding and Business Partnership Relationships on Business Performance: A Study on MSMEs Registered in Santara Dewi Kurnia Safitri; Maria Rio Rita
Jurnal Maksipreneur Vol 12, No 1 (2022)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v12i1.1169

This study aims to examine the effects of equity crowdfunding and business partnership relationships on the performance of micro, small, and medium enterprises (MSMEs). To the best of the researcher’s knowledge, there are still relatively few studies that discuss the relationship between these variables and business performance. These findings can add a reference to studies in the field of entrepreneurial finance, especially regarding equity crowdfunding for MSMEs. The analysis used was a multiple linear regression approach which was processed with SPSS 26.0 software. The sampling technique used a purposive sampling method. The data was obtained through the distribution of online questionnaires to 83 MSMEs registered in an application that is active in the fintech equity crowdfunding field called Santara. The study proved that equity crowdfunding has a significant positive effect on the performance of MSMEs, and the business partnership relationship has a significant positive effect on the performance of MSMEs. Equity crowdfunding is an alternative for MSMEs to obtain business capital other than bank loans. In addition, establishing a partnership will have a positive impact on business progress if it is carried out with the principle of mutual strengthening, needs, and benefits between parties.

Penggunaan Payment Gateway “Go-Pay” Dan Kinerja UMKM: Studi Pada Coffee Shop Di Kota Salatiga The Use Of Payment Gateway "Go-Pay" And Msmes Performance: Study On Coffee Shop In Salatiga City Raynaldi Pangestu; Maria Rio Rita
EBBANK Vol 12, No 1 (2022): EBBANK Vol.12 No.1 Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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

Fintech is the result of a combination of financial services and technology that results in a business model from conventional to modern. There are several types, including Payment Gateways, Peer to Peer Lending, Risk and Investment Management, Market Aggregators, Clearing and Settlements. One of the fintechs that is currently developing and widely used is the Go-Pay feature in the Go-Jek application. The indicator that is used to measure the financial performance of Payment Gateway (Go-Pay) is sales revenue and the profit increase which affect of MSMEs using Go-Pay, while the measure of non-financial performance is the increase in the number of customers and the growth of the company. This research was conducted to examine the effect of using Go-Pay in improving the financial and non-financial performance of MSMEs, namely the Coffee Shop in the city of Salatiga. Data collection techniques using 42 respondents. By using the analysis technique of normality test, validity, reliability, coefficient of determination, and t test. The results of the t test and the coefficient of determination show that the use of the Go-Pay payment gateway as a substitute for cash payment at the coffee shop in Salatiga City can improve the company's financial performance but has no effect on the non-financial performance of the company.

PERANAN KOPERASI SIMPAN PINJAM DHANA ARTHA DALAM MEMBANGUN PEREKONOMIAN DAN MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA BUALU Maria Rita; I Made Sujana; Dessy Widyanasari; Putu Ratna Windusara Putri; Ni Kadek Noviyanti
Nusantara Hasana Journal Vol. 2 No. 5 (2022): Nusantara Hasana Journal, October 2022
Publisher : Nusantara Hasana Berdikari

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

In economic activities,cooperatives play a role in helping the economic development of the community by empowering.Where empowerment is an effort to meet the needs desired by individuals, groups and the Bualu village community so that they have the ability to make choices and control their environment in order to fulfii their desires, including their accessibility to resources releted to their work, social activites and other,etc. The purpose of this study was to determine the role of the savings and loan coorperative Dhana Artha in improving the econommy of the community in Bualu village, to the determine the efforts of the Dhana Artha savings and loan cooperative in improving the econommunity of the community in Bualu vilalge, and to determine the level of welfare of the community in Bualu village who are members of the savings cooprative borrow Dhana Artha.This type of research is filed research with ten respondents.the type of data is qualitative data.the data sources are primary data and secondary data.methods of data collection using observation,interview,and documentation.the data analysis technique used was the Miles and Hubermand model. The results of this study indicate that the Dhana Artha savings and loars cooperative has an effort to empower the community in improving the welfare indicotors have been fulfilled.The steps used in community economic empowerment are (enabling)creating an atmosphere or climed that allows potential community develops(empower)strengthens the potential and power of the community.With the existence of the Dhana Artha savings and loan cooperative in Bualu village,it plays an active role in improving the quality of human life for the community and increasing the income of the community,the Dhana Artha savings and loan cooperative provides capital loan products ained at helping people who need funs. Suggestions to always remind people of better service to the commuity,especially those who are members of the Dhana Artha savings and loar cooperative so that they can improme the welfare of the community.

Determinan Peluang Investasi di Sektor Farmasi yang Terdaftar di BEI Periode 2015-2019 Nike Dwi Kusuma Sudibyo; Maria Rio Rita
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34187

This study analyzed how profitability, business activity and business life cycle affect investment opportunity set (IOS). The population included all manufacturing companies in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) between 2015-2019 period, out of which 8 (eight) companies were sampled. Dummy regression analysis was performed usingSPSS software to analyze the data. The results indicated that this study stated that ROI had a positive and significant influence on MBVA. The contribution of independent variables to MBVA was 28.5 percent, and the remaining 71.5 percent were affected by variables that were not included in this study.

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

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