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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Akuntansi'45 Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus Journal of Ekonomics, Finance, and Management Studies

Rita Wijayanti

Universitas Muhammadiyah Surakarta

Author-ID : 3620847

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH FINANCIAL LEVERAGE, UMUR PERUSAHAAN, KEBIJAKAN DIVIDEN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Wayan Novitasari; Nindi Isra Sholatika; Nurus Sa’adah; Rita Wijayanti
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.229 KB)

Tujuan penelitian ini adalah untuk mengetahui pengaruh financialleverage, umur perusahaan, kebijakan dividen, profitabilitas, danpertumbuhan perusahaan terhadap nilai perusahaan pada perusahaanindustri konsumsi yang tercatat pada Bursa Efek Indonesia padatahun 2017 – 2019. Metode pengambilan sampel menggunakanpurposive sampling. Dengan metode tersebut diperoleh sampelsebanyak 63 sampel dari 21 perusahaan. Metode analisismenggunakan analisis regresi linier berganda. Hasil penelitianmenunjukkan bahwa variabel independen profitabilitas berpengaruhsecara signifikan terhadap nilai perusahaan. Sedangkan variabelfinancial leverage, umur perusahaan, kebijakan dividen, danpertumbuhan perusahaan tidak berpengaruh secara signifikanterhadap nilai perusahaan.

Analysis of Financial Ratio to Share Price in Consumer goods Industry Companies Alifvia Ryadi Ningsih; N Nadila; Wayan Novitasari; Rita Wijayanti
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1250.624 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, struktur modal, dan firm size terhadap harga saham pada perusahaan industri konsumsi yang tercatat pada Bursa Efek Indonesia pada tahun 2018 dan 2019. Metode dalam pengambilan sampel menggunakan purposive sampling. Pada penelitian ini memperoleh sampel sebanyak 84 sampel dari 42 perusahaan. Dalam analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel current ratio dan struktur modal tidak berpengaruh secara signifikan terhadap harga saham. Sedangkan variabel firm size berpengaruh secara signifikan terhadap harga saham.

Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Rita Wijayanti; Shinta Permata Sari; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.

DETERMINAN PERILAKU PEMBELIAN HIJAU PADA GENERASI Z DI INDONESIA Carina Diah Ayu Larasati; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1309

ABSTRACK Environmental conditions in Indonesia are getting worse where non-green waste management is not handled optimally so that people, especially generation z, must be aware of ecological problems by implementing green buying behavior. This study aims to identify the factors influencing consumers' green buying behavior in generation z in Indonesia. This type of research is quantitative with primary data obtained through questionnaires. Total sample of 372 Respondents. The method used to determine the sample is purposive sampling technique. Data processing techniques using the SEM-PLS 3.0 Application. The tests used are the Outer Model Test and the Inner Model Test. The results showed that (1) Perceived environmental knowledge, perceived severity, efficacy response, and attitude had a positive and significant effect on green buying behavior. (2) Perceived severity, efficacy response, and perceived responsibility have a positive and significant effect on attitudes. (3) Attitudes mediate the relationship between perceived environmental responsibility and green buying behavior. Attitudes also mediate between perceived severity and green buying behavior and mediate between efficacy responses and green buying behaviors. The results of this study will be useful for policy strategists and government organizations to create campaigns to encourage eco-friendly buying behavior among young consumers.

PENGARUH INVESTASI TIDAK BERWUJUD PADA PROSES BISNIS INTERNAL DAN PEMBELAJARAN PERTUMBUHAN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Linda Rahmawati; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1329

This study aims to determine the effect of intangible investment on internal business processes, growth learning and to test the moderating effect of the covid-19 pandemic in this study. . This research is a quantitative study using linear regression analysis with the help of SPSS software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique in this study used a purposive sampling method and obtained 56 companies. The results of this study indicate that intangible investment has an effect on internal business processes and learning growth and the interaction of the covid19 pandemic has no effect on internal business processes and learning growth.

Pendampingan Pembuatan Penyanitasi Tangan Spray di PAKYM Surakarta Emi Erawati; Setyo Nurwaini; Rita Wijayanti; Almira Permata; Muhammad Raihan Naufal; Muhammad Falakhuddin; Krisna Wisnu Wardhana; Rasma Panji Setiawan
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Community service was done on 12nd March 2022 in Muhammadiyah Orphanage Hall, Surakarta, Central Java. The community service was followed by Vocational High School student who stay in Muhammadiyah Orphanage Hall as much as 9 students. The nine students were who followed students from 3 vocational high school namely SMK Negeri 5 Surakarta, SMK Muhammadiyah 3 Surakarta, and SMK Muhammadiyah Kartasura. The nine students were majored electrical, automotive and electrical engineering. The aim of community services for giving knowledge not only theory but also practice in making spray hand sanitizer on the other hand spray hand sanitizer was made pass the germ test namely Escherichia Coli bacteria. The community services were divided by 3 steps namely science and technology diffusion, public education, and making hand sanitizer.

Peran Perbankan Syariah Dalam Meningkatkan Usaha Bagi Pengusaha Mikro di Kota Surakarta Frichillia Elvira Agustina; Nabiil Afifah Putri Setiawan; Nadilla Nur Azizah; Fania Maulida Pangesti; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 01 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i01.1403

One of the roles of Islamic banks in developing the economy of a country including Indonesia is very large, almost all sectors related to financial activities will require various banking services. Therefore, we really need the banking world now and in the future, both companies and individuals. Related to banking functions, namely as a financial institution that collects and distributes public funds and facilitates trade transactions. Small and Medium Enterprises (MSMEs) which is one of the forces that can drive economic growth. MSMEs are currently developing very rapidly so that Islamic banking has the opportunity to grow the economy of a region. The existence of Bank BSI (Btpn Syariah) KCP Surakarta provides results and impacts for micro and medium enterprises. This can be seen from the improved customer business after financing at Bank BSI (BTPN Syariah) KCP Surakarta. In addition, customers also experienced an increase in revenue, increased sales volume, and the addition of new employees to their business after financing Bank BSI (BTPN Syariah) KCP Surakarta. Data analysis techniques begin by examining all available data from various sources, namely from interviews, observations that have been written in field notes, personal documents

Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting Bakti Maulana Ikhsan; Rita Wijayanti
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

Faktor-Faktor yang Mempengaruhi Financial Distress: Pendekatan Model Springate dan Grover (Studi Empiris pada Badan Usaha Milik Negara Periode 2015-2019) Ferdinar Bayu Setiaji Pratama; Rita Wijayanti
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

Financial distress is a condition in the stage of financial decline that occurs before the occurrence of bankruptcy or liquidation. This study aims to examine the factors that affect financial distress in State-Owned Enterprises (BUMN). The independent variables tested were managerial compensation, working capital, investment growth, operating cash flow, and leverage. Financial distress in this study was measured by the springate method and the grover method. This study selects the sample by purposive sampling method. With the final result as many as 58 samples for 6 years of observation. Research data for the period 2014-2019 was analyzed using multiple linear regression analysis. The results showed that the working capital and leverage variables had an influence on financial distress. Managerial compensation, investment growth, and operating cash flow have no effect on financial distress.

Peran Pengendalian Intern Dalam Hubungan Antara Keberagaman Gender Dewan, Komite Audit, Dan Komisaris Independen Terhadap Agresivitas Pajak Eka Kurniana; Rita Wijayanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3596

Tujuan penelitian ini yaitu mengetahui apakah keberagaman gender dewan, komit audit dan komisaris independen mampu mempengaruhi agresivitas pajak. Mengetahui peran pengendalian internal sebagai variabel moderasi apakah mamperkuat hubungan antara keberagaman gender dewan, komite audit dan kosiaris independen terhadap agresivitas pajak. Data pendukung bersumber dari website BEI. Hasil penelitian menjelaskan bahwa agresivitas pajak dipengaruhi oleh keberagman gender dewan dan komisaris independen, sedangkan agresivitas pajak tidak dipengaruhi oleh komite audit. Pengendalian internal sebagai variabel moderasi pada pnelitian ini tidak terbukti memperkuat variabel keberagaman gender dewan, komite audit dan komisaris independen terhadap agresivitas pajak. Hasil penelitian ini memberikan gambaran dan pengetahuan mengenai agresivitas pajak kepada peneliti selanjutnya serta memberikan gambaran bagi perusahaan untuk menentukan strategi apa saja dalam melakukan tindakan agresivitas pajak dan pemerintah dapat mengidentifikasi perusahaan yang melakukan agresivitas pajak.

Co-Authors Abid, Muhammad Maslakul Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Ambar Yunita Nugraheni Anindya Dian Azhaari Ansori, Moh Anas Anwar Sholeh Ash Shidiq Ardiani Ika Sulistyawati Ariani, Rina Kurnia Arinda Herliana Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Banu Witono, Banu Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Devi Anisa Ramandani Dewi Lestari Dewi Lestari Dewita Puspawati Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fachriani, Galuh Fadila Nur Laili Falakhuddin, Muhammad Falikhatun Falikhatun, Falikhatun Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Ferdinar Bayu Setiaji Pratama Frichillia Elvira Agustina Hendraswati, Dita Nurlisa Heri Pratama Indah Mayasari Jamhari Jamhari Khasanah, Putri Azizah Nur Krisdiyanto Pujoningrum Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawati, Yuwandira Laili, Fadila Nur Leonita Suryani Linda Rahmawati Lintang Kurniawati Lintang Kurniawati Lintang, Kurniawati Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati Mulyani, Muji N Nadila Nabiil Afifah Putri Setiawan Nadhiroh, Hilyatul Aini Nadila, N Nadilla Nur Azizah Nadilla Nur Azizah Nandya Putri Pratiwi Naufal, Muhammad Raihan Nindi Isra Sholatika Ningsih, Alifvia Ryadi Nita Putri Utami Novel Idris Abas Novitasari, Wayan Nur Kholis Nur Kholis Nurardi, Desnanda Setiawan Nurus Sa’adah Permata, Almira Pita Kurniasari Putri Utami, Nita Putri, Fatwasari Soeratno Rahmawati, Rizkika Putri Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Sa’adah, Nurus Setiawan, Panji Rasma Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Sholatika, Nindi Isra Sugihani, Nurul Sukmaningrum, Syntiana Dewi Suyatmin Suyatmin Suyatmin, S Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Yuniar, Madewi Arum Kusuma

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