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All Journal JAIM (Jurnal Abdi Masyarakat) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Kajian Moral dan Kewarganegaraan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Prosiding Seminar Nasional Pascasarjana Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Kajian Dan Penalaran Ilmu Manajemen JAKBS Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal AFIAT Indonesia Economic Journal Scripta Economica: Journal of Economics, Management, and Accounting
SRI RAHAYUNINGSIH
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Transportation Other

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Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan Sri Rahayuningsih; Cornellius Nathanael Hartanto; Ratna Sefitriya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2436

Abstract

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Pengaruh Struktur Kepemilikan, Kebijakan Dividen, Dan Sales Growth Terhadap Kinerja Keuangan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Amelia Indriani Puspitasari; Sri Rahayuningsih
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

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

Abstract

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance
Pengaruh Teknologi Informasi Dan Pengetahuan Investasi Terhadap Minat Investasi Di Pasar Modal Dari Mahasiswa Fakultas Ekonomi dan Bisnis Univerisitas 17 Agustus 1945 Surabaya Elmiano Artanto Epot Erong; Sri Rahayuningsih
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1112

Abstract

Penelitian ini bertujuan untuk mengetahui dampak teknologi informasi dan pengetahuan investasi terhadap minat investasi di pasar modal dari mahasiswa Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya. Data primer menjadi sumber data dalam studi ini yang didapatkan berdasarkan angket yang didistribusikan kepada yang berjumlah 86 mahasiswa. Informasi yang terhimpun kemudian dianalisiamemakai pendekatan regresi linier berganda gunamengidentifikasi relasi serta pengaruh antarvariabel dalam penelitian. Temuan atas studi ini adalah bahwasanya pengetahuan investasi serta teknologi informasi dengan signifikan serta positif memengaruhi minat investasi mahasiswa.
Pelatihan Packaging Produk Collection Fashion bagi Ibu-Ibu PKK RW 4 Binaan UKM Yuliart Collection Fashion Art and Painting Kel. Dukuh Sutorejo – Kec. Mulyorejo Kota Surabaya Hwihanus Hwihanus; Sri Rahayuningsih; Dyah Rini Prihastuty
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 2 (2025): Mei : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i2.818

Abstract

Product packaging training is a crucial effort to empower the community, especially the PKK mothers in RW 4, Dukuh Sutorejo Village. This training aims to enhance participants' skills and knowledge in packaging fashion products to make them more attractive and increase their market value. The training focuses on creative packaging techniques tailored for fashion products produced by the UKM Yuliart Collection Fashion Art and Painting. The methods used include theoretical instruction and hands-on practice with a participatory approach. The results indicate a significant improvement in the participants’ understanding and ability to create appealing and functional product packaging. Consequently, this training is expected to improve the competitiveness of UKM products in local markets and strengthen the economic welfare of the participant families.
Korelasi Antara Kebiasaan Belajar dengan Hasil Belajar Siswa pada Mata Pelajaran Akidah Akhlak Kelas VII B Ddi Madrasah Tsanawiyah Hidayatul Mubtadiin Sidoharjo Kecamatan Jati Agung Kabupaten Lampung Selatan Tahun Ajaran 2024/2025: Penelitian Lailatul Khusna; A. Habib; Sri Rahayuningsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1221

Abstract

This study aims to determine the correlation between study habits and students' learning outcomes in the subject of Aqidah Akhlaq for class VII B at Madrasah Tsanawiyah Hidayatul Mubtadiin Sidoharjo, Jati Agung District, South Lampung Regency, for the 2024/2025 academic year. This research uses a quantitative approach with a correlational method. Data collection techniques were carried out through questionnaires to measure students' study habits, documentation of their Aqidah Akhlaq learning outcomes, and interviews and observations as supporting data. The respondents in this study consisted of 30 students. The results of the study indicate that most students have study habits that fall into the medium to high category, including habits such as reviewing lessons, taking notes, studying regularly at home, and being prepared for exams. Meanwhile, students' learning outcomes in Aqidah Akhlaq varied, but in general, they were in the fairly good category. Based on data analysis using the Pearson Product Moment correlation formula, a correlation coefficient value of 0.61 was obtained, indicating a moderately strong positive relationship between study habits and students’ learning outcomes. The significance value shows that the relationship is statistically significant, meaning that good study habits make a real contribution to improving students’ academic performance. Therefore, it can be concluded that there is a significant correlation between study habits and students' learning outcomes in the Aqidah Akhlaq subject. This finding emphasizes that fostering positive study habits, such as effective time management, independent comprehension, and consistency in learning, is essential to be instilled early to support students’ academic achievement, especially in religious education. Hence, teachers, parents, and the school environment need to work in synergy to guide and facilitate students in building effective and sustainable learning patterns.
EDUKASI PERBAIKAN POSISI DUDUK UNTUK STASIUN KERJA PELAYANAN PASIEN MENGGUNAKAN METODE  RAPPID UPPER LIMB ASSESSMENT Sri Rahayuningsih; Silvi Rushanti Widodo; Naufa Aulia Rahma; Rosa Andinar Bintang M; Afi Aprillia Putri; Willie
Jurnal Abdi Masyarakat Vol. 8 No. 2 (2025): Jurnal Abdi Masyarakat Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v8i2.6678

Abstract

One of the key factors in analyzing job effectiveness is the posture of employees within an organization. If a worker's posture is comfortable and good, and incorporates good ergonomics, then the results will be positive, and vice versa. Musculoskeletal disorders are a common problem experienced by workers worldwide related to ergonomics in the workplace, specifically affecting a worker's endurance during activities or tasks. This problem is common in any company where employees engage in uncomfortable, repetitive activities or movements. The main results obtained from the analysis in the patient service section were able to optimize and realize the use of ergonomic chairs to help workers at the Ngasem Kediri Health Center, East Java, to serve patients. The introduction of this ergonomic chair was carried out in 1 month by comparing the old working position with the new working position using this ergonomic chair. By making a comparison after using the chair and before using the chair, whether the complaints experienced by the workers were reduced or not. It is hoped that with this ergonomic chair, the workers at the Ngasem Kediri Health Center, East Java, can do their work comfortably and of course effectively and efficiently, which is expected to increase work enthusiasm and increase productivity at the Ngasem Kediri Health Center, East Java.
Analisis Pengelolaan Kas Untuk Penyusunan Laporan Kas pada Toko DK Family Risca Olivianti; Inung Vias Dras Tistian Hening Tyas; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

Cash is one of the current assets that plays an important role in maintaining the smooth operation of a business. DK Family Store, as a retail business, requires a good cash management system so that the flow of receipts and expenditures can be controlled and accurate cash reports can be generated. This study aims to analyze cash management at DK Family Store in order to prepare regular and transparent cash reports. The method used is descriptive analysis by examining the practice of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing errors in the recording of cash receipts and expenditures. The method used is descriptive analysis by examining the practices of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing recording errors. Systematic preparation of cash reports can help store owners know their actual financial position, control cash flow, and facilitate financial decision-making. The recommendations provided are the use of a simple cash recording application and discipline in storing transaction evidence so that the preparation of cash reports is more effective and accurate.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK ORDER PROJECT PADA DIVISI MAINTENANCE PT. TELKOM AKSES WITEL SURABAYA UTARA Nur Rohmatul Fitriya; Sri Rahayuningsih
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.745

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi manajemen dalam pengambilan keputusan menerima atau menolak order project pada Divisi Maintenance PT. Telkom Akses Witel Surabaya Utara. Metode deskriptif kualitatif digunakan dengan data primer dari observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi sistem informasi akuntansi manajemen di Divisi Maintenance PT. Telkom Akses Witel Surabaya Utara telah mencapai empat karakteristik utama, yaitu "Broadscope," "Integrasi," "Agregasi," dan "Timeliness." Meskipun berhasil, temuan penelitian juga mengindikasikan adanya ketidak konsistenan operasional harian, terutama dalam aktivitas follow-up order dan pembaruan progres secara berkala. Dengan demikian, meskipun sistem informasi akuntansi manajemen telah membantu dalam pengambilan keputusan dengan menyediakan informasi relevan, terdapat tantangan yang perlu diatasi, seperti keterlambatan respons operasional dan kekurangan efisiensi dalam pelaksanaan tugas-tugas rutin. Oleh karena itu, perusahaan perlu mempertimbangkan perbaikan dan peningkatan dalam implementasi sistem informasi akuntansi manajemen untuk mencapai pengambilan keputusan yang optimal dan efektif di Divisi Maintenance.
PENGARUH METODE ECONOMIC VALUE ADDED (EVA) FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ASURANSI UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Qhuluqi Alya; Sri Rahayuningsih
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.746

Abstract

Tujuan penelitian ini untuk mengevaluasi pengaruh metode Economic Value Added (EVA), Financial Value Added (FVA), dan Market Value Added (MVA) terhadap kinerja keuangan perusahaan di sektor asuransi umum yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Sampel terdiri dari 13 perusahaan asuransi umum yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2022. Analisis data dilakukan dengan menggunakan perangkat lunak SPSS 23 dan metode regresi linear berganda. Hasil uji parsial menunjukkan bahwa Economic Value Added (EVA) memiliki pengaruh signifikan terhadap kinerja keuangan (ROA), dengan nilai signifikansi sebesar 0,024 < 0,05 dan nilai thitung sebesar 2,389. Demikian pula, Financial Value Added (FVA) memiliki pengaruh signifikan dengan nilai signifikansi sebesar 0,006 < 0,05 dan nilai thitung sebesar 2,972 terhadap kinerja keuangan. Selanjutnya, Market Value Added (MVA) juga memiliki pengaruh signifikan terhadap kinerja keuangan, dengan nilai signifikansi sebesar 0,006 < 0,05 dan nilai thitung sebesar 2,959. Hasil pengujian secara simultan menunjukkan bahwa variabel Economic Value Added (EVA), Financial Value Added (FVA), dan Market Value Added (MVA) secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan, dengan nilai signifikansi sebesar 0,000 < 0,05 dan Fhitung > Ftabel sebesar 6,343 > 2,96. Ini menunjukkan bahwa ketiga variabel tersebut memiliki pengaruh secara bersama-sama terhadap kinerja keuangan perusahaan.
Co-Authors A. Habib Abusiri Abusiri Achmad Alfin Nahdi Fadhulloh Adeanto Putra Satyatama Afi Aprillia Putri Aliatus Nurrochmah Amalia Tizka Zhahrina Amelia Indriani Puspitasari Amelia Wardatus Rizki Ananda Eka Agustina Anastasia Putri Andini Putri Bandiah Andrean Salasa Anggelina Wijaya Tan Annisa Nurul Pebriyanti Annisa Trimur Fadila Aprilia Tri Kurniawati Ataina Rusyda Fauziyah Aura Shavina Unnov Salsabilla Azzahra Najwa Debby Maharani Bela Septiana Cahya, Nindya Chava Annastasia Candra Cholifatun Nisa Christian Hadinata Hodianto Cita Kesha Avrillianda Citra Helena Rahmawati Cornellius Nathanael Hartanto Cynthia Tri Octavianti, Cynthia Tri Daariin Dewi Nabiilah Devina Shava Amalia Dewa Wahyu Aryanta Diah Indri Anggriyanti Diah kurnia sari Dian Pramesti Agustina Dian Rimayanti Diya Christyasari Duwi Lestari Dyah Rini Prihastuty Dyahnesa Harul Puspitaningrum Elfalina Magymai Elisabeth Lauboling Elmiano Artanto Epot Erong Eva Elysa Putri Farhan Aditya Febi Theresia Immanuel Febrika Nurfianti Feriona Ayurizta Iliyas Fitria Khasanah Gilbert Alexander Hendrik Sipahelut Hana Putri Zoe Herlina Manurung Herny Ria Mandag Hwihanus Hwihanus Ikhsani Fajrul Mubarok Indri Basiru Inung Vias Dras Tistian Hening Tyas Isnani Evita Fauziah Jayus Amirullah Parera Jeselin Devi Adesya Felandy Jestly Filiadona Divasyeni Beta Jihan Bintang Angely Kamilatur Ro’fati Lailatul Khusna Laras Vigna Radiata Lea Berliana Jeni Salih Lisrotul Munawaroh Lita Latianaa Lufvi Selvia Febriabti Lusia Mutiara Pratama Bulele M. Arsad Eka Adiyaksa Mahesa Mahesa Mahsa Alifyah Tsani Marlinda Ina Maurheen Queena Hamada Muhammad Nabil Fatwa Nabil Sada Amarie Naila Syifa Azahra Nanda Luftiah Cahya May Salva Natasha Anjanetee Pranata Natasha Anjanette Pranata Nensi Rahma Nor Hakiki Nesa Mia Kaasandra Nevanda Julya Rizki Ni Putu Ayu Sinta Widiasih Nia Ananda Rahma Wati Nicho Candra Hariyanto Putra Nur Imroatus Sholikah Nur Rohmatul Fitriya Nurfadilah Nurfadilah Olivia Lovina Hermanto Prisca Trifena Puspita Putri Imeldatus Sholeha Putri Nur Aini Qhuluqi Alya Rachmad Ibrahim Radhika Ayu Maulidia Rafif Putra Wiryamanta Rahma, Naufa Aulia Ratna Sefitriya Reginata Saharany Kustanti Revalina Dwi Anggita Risca Olivianti Rosa Andinar Bintang M Rosaidina Syafira Salwa Toha Silvi Kurnia Sinta Tri Hapsari Sirilia Sesilma Jinate Ruben Siti Amaliyah SITI FATIMAH Suci Cahyani Sudarynianto Nurathaya Sutarto Sunarti Sutikno, Allesia Putri Wijaya Tanya Tata Putri Srikandi Trifena Hanayomi Sutanto Tsinta Dewi Aryaningtyas Tyas Indrayanti Uci Oktavia Veithzal Rivai Zainal Via Wahyuningtyas Viery Erlangga Nugraha Wahyu Adi Nugroho Wahyu Kristiningrum Widodo, Silvi Rushanti Widya Kusuma Wardani Willie Xaperius Alberto Yoga Hutama Wicaksana Yuli Kurniawati Sugiyo Pranoto Yunita Oktavia Wulandari