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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pemahaman Nilai-Nilai Dasar Akuntansi Syari’ah dan Komunikasi Pedagang dalam Transaksi Jual-Beli Rimi Gusliana Mais; Munir Munir; Saiful Muchlis; Romsiyatul Afifah
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.339

Abstract

The purpose of this study is to build an understanding of the core values of Islamic accounting and merchant communication in buying and selling transactions. Describe the process of buying and selling transactions carried out by traders in the Rawabadak market. This type of research is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The results of this study indicate that traders have a good understanding of the core values of Islamic accounting in the form of the value of monotheism, the value of justice ('adl), and the value of prophethood (Nubuwwah), the value of the government (Khilafah), the value of the results (Ma'ad), and they have successfully applied it in their trading process. When communicating with buyers, follow Islamic communication principles and practice good communication. There are complaints of frustration with the nature of buyers who are overbid, but this has never been shown in their service to buyers, they claim to be satisfied with the services provided by traders who explain the selling price.Tujuan dari penelitian ini adalah untuk membangun pemahaman tentang nilai-nilai inti akuntansi Islam dan komunikasi pedagang dalam transaksi jual beli. Mendeskripsikan proses transaksi jual beli yang dilakukan oleh para pedagang di pasar Rawabadak. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pedagang memiliki pemahaman yang baik tentang nilai-nilai inti akuntansi Islam berupa nilai tauhid, nilai keadilan ('adl), dan nilai kenabian (Nubuwwah), nilai pemerintah (Khilafah), nilai hasil (Ma'ad), dan mereka telah berhasil menerapkannya dalam proses perdagangan mereka. Saat berkomunikasi dengan pembeli, ikuti prinsip komunikasi Islami dan praktikkan komunikasi yang baik. Ada keluhan frustasi dengan sifat pembeli yang overbid, namun hal ini tidak pernah ditunjukkan dalam pelayanannya kepada pembeli, mereka mengaku puas dengan pelayanan yang diberikan pedagang yang menjelaskan harga jual.
Customer Incivility and Employee Silence: A Short-Longitudinal Model Relationship and Its Effect on Turnover Intention Edi Sugiono; Achmadi Achmadi; Hendryadi Hendryadi; Deni Gustiawan; Rimi Gusliana Mais
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 10 No 2 (2023): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v10i2.37354

Abstract

The main objective of this study is to explore the dynamic relationship between customer incivility and employee silence in the hospitality sector over time. In addition, turnover intention as an outcome of workplace incivility and employee silence is also analyzed. The data was collected from two waves of 226 frontline employees from six hotels to test the proposed model. PLS-SEM analysis revealed a stable relationship between workplace incivility and employee silence at Time 1 and 2, respectively. This study also shows that workplace incivility is positively related to employee silence, and in the future, employee silence is also positively associated with customer incivility. Furthermore, both workplace incivility and employee silence are predictors of turnover intention. This study offers theoretical and practical implications for future researchers and practitioners to study employee silence and incivility in the hospitality sector.
Islamic Enterpreneurship Sebagai Eksistensi Nilai Tambahan Syariah Berbasis Rezeki: Ustman Bin Affan Rimi Gusliana Mais
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10910

Abstract

This research explores thoughts related to economics and entrepreneurship from an Islamic perspective as the existence of sustenance-based sharia added value, taking into account the guidelines of the Koran and facts about Islamic figures. This research method uses literature studies from various article and library sources. Researchers collect and analyze all literary sources that are relevant to the views or thoughts of the Islamic world and Islamic economics of Uthman bin Affan as well as the context of the Islamic world and economics today. The results of research research explain that the Al-Qur'an is a source of Islamic law which has a philosophical basis which is implemented as the objectives of Islamic law determined by Allah SWT to bring goodness to society/humans. With Islamic entrepreneurship and implementation as an existence of added value of sharia based on sustenance for all mankind for success and prosperity. One of the policies implemented by Caliph Uthman bin Affan regarding Islamic economics that is still relevant today is income from commerce
Cash Conversion Cycle, Asset Turnover, Capital Expenditure and Firm Value: The Mediating Role of Profitability Iman Sofian Suriawinata; Elin Tri Budiyani; Rimi Gusliana Mais; Muhammad Anhar
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.25161

Abstract

Purpose: To examine the impact of the cash conversion cycle, asset turnover, and capital expenditure on firm value, using profitability as the mediating factor. Methodology/approach: Using a sample consisting of 61 non-cyclical consumer goods listed firms in Indonesia from 2016 to 2021, a structural equation modeling is employed to analyze the direct, indirect, and total effects of the vari-ables being studied on firm value. Findings: The cash conversion cycle does not have signi-ficant direct or total effects on firm value, but it has a negative and significant indirect effect on firm value through profitability. Asset turnover and capital expen-ditures directly significantly affect firm value in different directions, but they both have positive and significant total effects on firm value. Profitability fully mediates the effect of the cash conversion cycle on firm value, and partially mediates the effect of capital expenditures on firm value. Practical implications: To ensure value creation, firms are suggested to monitor the cash conversion cycle, enhance asset turnover, and ensure the profitability of capital expenditures. Originality/value: Providing empirical evidence on the mediating role of profitability in analyzing the effect of the cash conversion cycle, asset turnover, and capital expenditures on firm value.  
Akuntabilitas Pengelolaan Alokasi Dana Desa Mais, Rimi Gusliana; Nuryati, Tutty; Handoko Sakti, Sri; Lestari, Lestari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.140-158

Abstract

Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken
Apakah Kecerdasan Emosional, Intelektual, Spiritual Berpengaruh Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi? Mais, Rimi Gusliana; Sakti, Sri Handoko; Nuryati, Tutty; Salsabila, Thoriqoh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7937

Abstract

This research aims to examine the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of understanding of accounting among several classes of students majoring in Accounting at private campuses in the East Jakarta area. This type of research is quantitative. The data collection technique uses a survey method using a questionnaire via Google Forms. The total sample obtained was 284 students as respondents. The criteria used in this research were accounting study program students class 2018-2022. Based on the discussion of research results, it shows that partially the emotional intelligence variable has no effect on the level of accounting understanding, while intellectual intelligence and spiritual intelligence have a positive and significant effect on the level of accounting understanding. The results of this research provide an implication for every teacher to pay attention to students' emotional intelligence so that they do not feel bored and fed up quickly in studying accounting and are lazy to try again if they fail in accounting courses. This means that if a student often feels quickly bored, fed up and does not want to try to learn from failures that occur, it is certain that the student's understanding of accounting lessons will not develop.
Profitability and zakat payment: The role of firm size Mais, Rimi Gusliana; Hastuti, Dian Dwi
Jurnal Riset Manajemen dan Bisnis Vol 8 No 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i1.882

Abstract

This study aims to investigate the impact of two profitability proxies, Return on Asset (ROA) and Return on Equity (ROE), on zakat payments in Islamic Commercial Banks between 2016 and 2020. Firm size will be examined as a moderating variable. The research method used is a descriptive quantitative approach. The population of this study consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) during the designated period, 2016-2020. Nine banks were selected using purposive sampling, resulting in 45 observations. Multiple linear regression analysis was performed using the EVIEWS 12 application tool to test the research hypotheses. The findings revealed that ROA and ROE positively affected company zakat payments. However, firm size did not moderate the effect of ROA on zakat payments. In contrast, it did moderate the impact of ROE on zakat payments
The Effect of Good Corporate Governance on Capital Structure With Company Size As A Moderating Variable Mais, Rimi Gusliana; Ainun Komala Indah
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.6279.2023

Abstract

The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure. The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies.
Corporate Sustainability Performance: The Role of the Gender Diversity of the Board and Enterprise Risk Management Mais, Rimi Gusliana; Hendra, Lim; Almurni, Siti; Maliki, Fanisyah
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.014

Abstract

The research objective is to investigate the impact of board gender diversity on corporate sustainability performance, with enterprise risk management (ERM) as a moderating factor within health sector companies listed on the Indonesia Stock Exchange. The study adopts a secondary quantitative research approach and utilizes panel data linear regression analysis conducted through Econometric Views (E-Views). The study population consists of health sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method used is purposive sampling, resulting in a sample size of 10 companies for the study. Secondary data is collected through the documentation method from the Indonesia Stock Exchange and the official websites of the selected companies. The findings reveal a negative relationship between board gender diversity and corporate sustainability performance, with a negative coefficient indicating that higher gender diversity among board members correlates with lower sustainability performance. Additionally, the study demonstrates that ERM strengthens the association between gender diversity and sustainability performance. Companies proficient in ERM implementation are better positioned to leverage the positive effects of gender diversity on sustainability performance. Understanding this interplay can assist organizations in making informed decisions regarding gender diversity policies and enterprise risk management strategies.
Makna laba pada rumah makan gratis pendekatan studi fenomenologi Mais, Rimi Gusliana; Nursanita, Nursanita; Wahyuni, Sinta Sri
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.940

Abstract

This research aims to understand the views of the owners of the Ciangsana Free Restaurant in interpreting profits. This research is qualitative research using phenomenological methods. The phenomenological method is considered appropriate to use in this research because this research is unique and represents someone's life experience. Data collection methods in this research used interviews, observation, and literature study. This research shows that the owner of the Ciangsana Free Restaurant defines profit with 3K, namely tranquility, happiness, and blessings. The owner of the Ciangsana Free Restaurant interprets tranquility as a condition of living that is safe, peaceful, and without any relatives. The owner of Ciangsana Free Restaurant interprets profit happiness as a feeling of happiness because he can share it with others. Profit is interpreted as a blessing by the owner of the Ciangsana Free Restaurant as a form of blessing of good fortune that continues to flow endlessly, as the sufficiency of life given by Allah SWT. The blessings of life that are felt in the form of family health and the benefits of life towards others are an inspiration for goodness for many people.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin