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All Journal IQTISHODUNA Jurnal Dinamika Akuntansi JAM : Jurnal Aplikasi Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Bisnis Mahasiswa ADPEBI International Journal of Business and Social Science e_Jurnal Ilmiah Riset Akuntansi Adpebi International Journal of Multidisciplinary Sciences
Dyah Arini Rudiningtyas
Fakultas Ekonomi Universitas Islam Malang (UNISMA) Jl. MT. Haryono 193 Malang E-mail: Nuning.arini@yahoo.com
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PENDAPATAN DAN BELANJA TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN DAN PENGANGGURAN (Studi Pada APBN 2004-2008) Rudiningtyas, Dyah Arini
IQTISHODUNA IQTISHODUNA (Vol 7, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.826 KB) | DOI: 10.18860/iq.v0i0.1746

Abstract

APBN is the budget of country every period that describes government’s capability and authority conducting the function of administration to reach the purpose of country. The purpose of this research is to examine the effect of revenue toward economy growth, the effect of expense toward economy growth, the effect of revenue toward poverty, the effect of expense toward poverty and the effect of revenue toward unemployment, the effect of expense toward unemployment. Sample of this research is APBN and realization of APBN from 2004 up to 2008. The same year also prevails for the level of economy growth, poverty, and unemployment. The period of this research is 2004-2008. The method applied in this study is the simple linier regression analysis by using SPSS program 15.0 version for windows. The result of this research shows that revenue does not have significant effect toward economy growth, expense does not have significant effect toward economy growth, revenue has significant effect toward poverty, expense has significant effect toward poverty, revenue does not have significant effect toward unemployment, and expense does not have significant effect toward unemployment.
Pengaruh Personality Traits dan Dukungan Universitas Mengenai Green Entrepreneurial Terhadap Minat Mahasiswa pada Green Entrepreneurial dengan Nilai Lingkungan Sebagai Variabel Moderasi Fahira, Diva; Maslichah, Maslichah; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine the influence of personality traits and University support regarding green entrepreneurship on students' interest in green entrepreneurship by considering the moderating variable environmental values. Using a quantitative approach, the sample processed was 100 respondents from FEB UNISMA students Class of 2020. The results of this research are: 1) Personality traits have a significant negative effect on students' interest in green entrepreneurship 2) University support regarding green entrepreneurship has a significant positive effect on students' interest in green entrepreneurial 3) Environmental values have a significant positive effect on students' interest in green entrepreneurship 4) Environmental values moderate the influence of personality traits on students' interest in green entrepreneurship 5) Environmental values moderate the influence of University support regarding green entrepreneurship on students' interest in green entrepreneurship.Keywords: Personality traits, university support, environmental values, green entrepreneurial
Pengaruh Pengetahuan Kewirausahaan, Family Environment, dan Penggunaan Media Sosial Terhadap Minat Berwirausaha Mahasiswa Budiarti, Kharisma Wahyu; Maslichah, Maslichah; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to examine the influence of entrepreneurial knowledge, family environment, and the use of social media on the entrepreneurial interest of Malang Islamic University students class of 2020 who have passed the entrepreneurship course. Entrepreneurial knowledge, family environment, and use of social media are considered as independent variables, while students' entrepreneurial interest is the dependent variable. The research methodology used in this research is quantitative by utilizing numerical data. Primary data was collected through questionnaires. The target population was Malang Islamic University students, with the sample size determined using the Malhotra formula to obtain 85 respondents. The hypothesis was tested through various statistical analyzes including descriptive statistics, instrument testing, normality test, classical assumption test, moderated regression analysis, and hypothesis testing using SPSS Version 25. The findings showed that entrepreneurial knowledge, family environment, and use of social media had an influence on students' entrepreneurial interest.Keywords: Entrepreneurial knowledge, family environment, use of social media, entrepreneurial interest
Hubungan Antara Akses Keuangan dan Pertumbuhan UMKM Dengan Literasi Keuangan Sebagai Variabel Moderator (Studi Kasus Pada UMKM Kuliner di Kota Malang) Prameswari, Gita Anggun; Diana, Nur; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to examine, using financial literacy as a moderator variable, the relationship between financial access and the growth of MSME (Micro, Small and Medium Enterprises). This research is quantitative research with a correlational approach using primary data obtained from questionnaires and measured using SPSS. The population in this research is culinary MSMEs in Malang City. Data was collected from 100 respondents through a questionnaire given to MSMEs in Malang City, using a purposive sampling technique. According to the analysis's findings, financial literacy significantly boosts MSMEs' growth while financial access significantly inhibits it. Financial literacy also acts as a buffer against the impact of financial access on MSMEs' growth.Keywords: Financial access, MSME growth, financial literacy
Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian Terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah Izzatunisa’, Rifky Farah; Afifudin, Afifudin; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine the influence of local government characteristics, audit opinion, independence ratio on the disclosure of local government financial reports. This quantitative research uses secondary data originating from regional government financial reports from 37 districts and cities in East Java Province for the period 2019 to 2022 obtained from the BPK or Financial Audit Agency website. This research determines the sample using the purposive sampling method. The independent variables used in this research are local government characteristics which are measured using the human development index, audit opinion and independence ratio. The dependent variable in this research is the disclosure of local government financial reports. The results of this research explain that regional government characteristic variables and audit opinions have a positive influence on the disclosure of regional government financial reports. Meanwhile, the independence ratio has a negative effect on the disclosure of regional government financial reports in districts and cities in East Java Province.Keywords: Regional government characteristics, audit opinion, independence ratio, disclosure of regional government financial reports
Innovation and Firm Competitiveness as Intervening Variables in Improving Financial Performance of MSMEs Soesetio, Yuli; Soetjipto, Budi Eko; Handayati, Puji; Winarno, Agung; Rudiningtyas, Dyah Arini; Mawardi, Moh. Cholid; Realita, Tasnim Nikmatullah
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.16

Abstract

Micro, small, and medium enterprises (MSMEs), especially those operating in the craft industry, often remain overlooked and receive minimal attention from researchers and policymakers even though they have an important role in increasing exports and employment in Indonesia. Nevertheless, craft MSMEs face significant challenges in maximizing innovation and enhancing competitiveness to improve financial performance. Hence, this study aims to investigate how innovation and firm competitiveness influence the financial performance of craft MSMEs. This study utilizes the SEM AMOS analysis tool with data from 403 business actors across three craft centers in West Java: Tasikmalaya, Majelengka, and Bandung. The findings reveal that product, process, and green innovation significantly influence and partially mediate the connection between entrepreneurial orientation and competitiveness. Competitiveness completely mediates the influence of product and green innovation on craft MSMEs' financial performance. Meanwhile, process innovation significantly impacts financial performance both directly and indirectly, emphasizing its importance in enhancing competitiveness and financial outcomes. Continuous improvement and innovation are crucial for boosting competitiveness and financial performance.
The Impact of Corporate Governance Implementation and Debt Financing on Manufacturer’s Firm Performance: Evidence from Emerging Country Soesetio, Yuli; Adiningsih, Gwen Sukma; Rudiningtyas, Dyah Arini
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.232

Abstract

Purpose – This study aims to examine the influence of corporate governance and debt financing practices on the dynamics of firm performance in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Methodology/approach – This quantitative research paper uses secondary data from the financial statements of manufacturing sector firm for 11 years, between 2009 and 2019. The number of samples that met the established criteria was 190 firm, which were further analyzed using panel regression analysis. Findings – This study concludes that the application of corporate governance in the manufacturing sector, has both a consistently positive effect on ROA and ROE. Meanwhile, debt financing is based on the analysis of total debt ratio, long debt ratio, and short debt ratio in accordance with profitability and trade off theory. Novelty/value – This study aims to provide a more general and robust conclusion regarding the effect of implementing corporate governance mechanisms and debt financing decisions on firm performance in emerging country, especially in the manufacturing sector by using periods, samples, variables and analyzing debt ratios with various time periods.
Does Ownership Structure Affect the Relationship between Profitability and Dividend Policy? Rudiningtyas, Dyah Arini; Handayati, Puji; Siswanto, Ely
ADPEBI International Journal of Business and Social Science Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v5i2.1304

Abstract

Purpose – This study examines the effect of ownership structure on the relationship between profitability and dividend policy in manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2023. Methodology/approach – This study employs a quantitative approach using secondary data from annual financial reports. A sample of 141 companies was selected using purposive sampling, resulting in 1,117 observations. The analysis was conducted using Moderated Regression Analysis (MRA) to test the moderating role of ownership structure in the profitability-dividend policy relationship. Findings – The results indicate that profitability and liquidity positively affect dividend policy, while leverage has a negative effect. Managerial ownership significantly reduces dividend payments, as managers prefer retained earnings for future growth. Institutional ownership, however, strengthens the relationship between profitability and dividend policy, acting as a monitoring mechanism to ensure optimal dividend distribution. Novelty/value – This study provides new insights into the moderating role of ownership structure in dividend policy decisions within the Indonesian manufacturing sector. The findings highlight the importance of institutional oversight in ensuring dividend payments align with shareholder interests, while managerial ownership tends to prioritize internal funding over distributions.
Faktor Keuangan dan non-Keuangan yang Mendorong Distribusi Laba Rudiningtyas, Dyah Arini
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.630

Abstract

Penelitian ini menguji bagaimana variabel keuangan dan non-keuangan mempengaruhi kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 hingga 2021. Profitabilitas, struktur modal, likuiditas, dan kepemilikan manajerial dipertimbangkan. Sampel penelitian ini terdiri dari 141 perusahaan dengan 1.117 observasi tahunan. Penelitian ini menggunakan regresi linier berganda. Hasil temuan menunjukkan bahwa profitabilitas membantu meningkatkan rasio pembagian laba. Sebaliknya, struktur modal menunjukkan pengaruh negatif. Likuiditas menunjukkan dampak positif dan signifikan namun tidak konsisten pada dua model yang diuji, sementara kepemilikan manajerial meminimalkan besaran rasio pembagian dividen. Hal ini membuktikan bahwa peningkatan profitabilitas dan likuiditas perusahaan meningkatkan jumlah laba yang dapat diatribusikan, sementara perusahaan dengan utang yang tinggi dan kepemilikan manajemen yang tinggi cenderung memilih untuk menimbun laba. Studi ini memberikan kontribusi terhadap pengembangan teori agensi serta menawarkan implikasi praktis bagi manajemen, investor, dan pembuat kebijakan dalam memahami faktor-faktor yang memengaruhi keputusan distribusi laba.
The Impact of Bank-Specific and Macro Economic Factors on Profitability in Small Banks Soesetio, Yuli; Waffiudin, Waffiudin; Rudiningtyas, Dyah Arini; Siswanto, Ely
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i1.33532

Abstract

Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GDP growth, and inflation.Method: The sample selected using purposive sampling technique as many as 77 units of analysis consisting of 42 banks in the BUKU 1 category and 35 banks in the BUKU 2 category registered with OJK since 2014-2019. After eliminated the outlier data, there were 413 observations as panel data. The analytical method used in this study is the regression panel fixed effect model and random effect model.Findings: The results indicate that liquidity and loan to deposit ratio positively affects small banks profitability in Indonesia. Meanwhile, size, deposit to asset ratio, capital adequacy ratio, and GDP growth negatively affects profitability. Nevertheless, inflation does not affect profitability. This study mention that small bank’s managers need to deal with and take notice to the bank operational well i.e liquidity and loan to deposit ratio.Novelty: This research investigates the outcome of bank-specific and macro economic factors on profitability in small banks period 2014-2019. The earlier research only check-out those variables solely and spotlight on distinctive samples and distinctive period. This study has implication for banking sector especially for small bank to pay more attention, strengthen, and maintain the exis- tence of their business through several ways, increasing and optimizing the level of equities owned to make assets increase and the cost of the funding structure becomes optimal. 
Co-Authors Adiningsih, Gwen Sukma Agung Winarno Budi Eko Soetjipto Budiarti, Kharisma Wahyu Dhevi, Cattetiana Ely Siswanto Fahira, Diva Izzatunisa’, Rifky Farah M. Cholid Mawardi Maslichah, Maslichah Nur Diana Prameswari, Gita Anggun Puji Handayati Tasnim Nikmatullah Realita Waffiudin, Waffiudin Winarta, Winarta Yuli Soesetio