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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 Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
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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Digital Marketing Optimization: Empowering Market Growth for MSMEs in Kahuku Village, East Likupang Prabantoro, Gatot; Mais, Rimi Gusliana; Megayani, Megayani; Mustika, Maya; Ardheta, Preztika Ayu; Faruqi, Faris; Anthonio, Dean Salomo; Kawung, Goerge M.V.; Siwu, Hanly F.J
Entrepreneurship and Community Development Vol. 2 No. 1 (2024): MAY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v2i1.226

Abstract

Community Service is a core element of the Tridharma of Higher Education and a key responsibility of lecturers. This PKM (Community Service Program) focuses on Micro, Small, and Medium Enterprises (MSMEs) in Kahuku Village, Likupang Timur District, North Minahasa Regency, North Sulawesi Province. The goal is to optimize digital marketing to expand the market reach of MSMEs by using and managing information on the Google My Business platform. The PKM activities are conducted in a hybrid format, combining online sessions via Zoom and offline sessions in Kahuku Village on October 6, 2023, from 08:00 to 12:00 WIB. The implementation team includes lecturers from STIE Indonesia Jakarta, in collaboration with the Faculty of Economics and Business at Sam Ratulangi University, Nusa Utara Tahuna State Polytechnic, New Jerusalem Theological College Manado, and Pioneer Manado STIE. The primary participants are MSME operators in Kahuku Village. After participating in the program, participants are expected to enhance their business presence by showcasing their products on Google My Business. This initiative aims to help MSMEs in Kahuku Village attract tourists through effective digital marketing strategies, increase product visibility, and positively impact local economic development.
Pelatihan Peningkatan Penerapan Standar Operasional Prosedur (SOP) Dalam Meningkatkan Layanan Akademik Almurni, Siti; Mustika, Maya; Mais, Rimi Gusliana; Nafisah, Siti; Anthonino, Dean Salomo; Maronrong, Ridwan
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.939

Abstract

The purpose of carrying out this activity is to answer the needs of educators at Universidade Dilli, Timor Leste to learn and apprentice on the implementation of the standard operating procedures for Study Program Education, Research and Community Service at STIE Indonesia Jakarta. The target of this activity is the teaching staff of Universidade Dilli, Timor Leste to understand and increase their knowledge related to the SOP implemented at STIE Indonesia Jakarta with the hope of becoming an understanding for improving the SOP implemented by Universidade Dilli, Timor Leste. The method of carrying out this activity is a detailed explanation of the running system, SOP training and a 10-day internship which is held offline in the YPFJ Room, Indonesian College of Economics, Jakarta, East Jakarta on the SOP for Implementation of Research, Community Service and Education (PRODI) STIE campus Indonesian Jakarta. This socialization provides awareness to teaching staff, so that it can improve the performance of teaching staff at Universidade Dilli, Timor Leste.
THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA Mais, Rimi Gusliana; Munir; Wulansari, Siti Sarah
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1031

Abstract

This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.
SUSTAINABLE INVESTMENT IN THE WATER SECTOR: THE ROLE OF ACCOUNTING AND FINANCE IN ATTRACTING CAPITAL AND SUPPORTING SUSTAINABLE DEVELOPMENT GOALS Dika Fuji Okta; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i1.7969

Abstract

Achieving the Sustainable Development Goals (SDGs) and tackling the world's water issues depend heavily on sustainable investment in the water sector. In order to raise money, encourage sustainable investments, and improve accountability in water management, accounting and finance are essential. By using sustainable accounting practices and transparent reporting, firms may efficiently manage water resources and make a positive impact on a more sustainable future. For example, green bonds can be used to finance initiatives aimed at sustainable sanitation and water conservation. However, there are obstacles to putting sustainable accounting techniques into reality, such precisely calculating environmental consequences and upholding international standards. Notwithstanding its drawbacks, including sustainable accounting builds stakeholder confidence and raises awareness of the importance of water resource management. Moving forward, improving methodologies and collaboration between public and private sectors will strengthen the role of sustainable accounting in achieving water sustainability goals
THE INFLUENCE OF TAX EXPENSE AND PROFITABILITY ON TRANSFER PRICING IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2016 TO 2020 Anselmus Rufus Kodu; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 2: August 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i2.8322

Abstract

This study aims to investigate the influence of tax expense and profitability on transfer pricing decisions in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2016-2020. Utilizing a quantitative approach and secondary data from annual financial reports, multiple linear regression analysis was conducted to assess the relationship between independent variables (tax expense and profitability) and the dependent variable (transfer pricing). The results indicate that both tax expense and profitability significantly impact firms' transfer pricing decisions. Companies tend to actively employ transfer pricing strategies when faced with high tax expenses and achieve good profitability levels. The implications of this research emphasize the importance of effective transfer pricing management in optimizing tax structures and financial performance, as well as the necessity for clear regulations to ensure compliance and transparency in business practices. This study provides valuable insights for practitioners, academics, and policymakers in comprehending the complexities of transfer pricing within the context of manufacturing companies, while also suggesting further research into more advanced measurement methods related to transfer pricing
Pemberdayaan dan Sosialisasi Kader Pendampingan Keluarga Untuk Mencegah Stunting pada Anak-anak di Desa Mekarsari Bogor Sovitriana, Rilla; Mais, Rimi Gusliana; Sintawati, Sri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1102

Abstract

The prevalence in Bogor Regency of stunting cases will decrease in 2021 to 9.89% with the target of 2023 being Stunting Free Bogor Regency. However, in Mekarsari Village there were still 27 stunted children found. Mekarsari Village has a population of 6,392 people with a maximum education level of high school. In 2021, there will be 1,713 people who have not found work, causing low awareness of health and the family economy. This results in inadequate family nutrition and stunting in children. The aim of Community Service by Empowering and Socializing Family Assistance Cadres to Prevent Stunting in Children in Mekarsari Village, Bogor is one of them. Increasing community knowledge, especially parents and families, about the importance of balanced nutrition and good nutritional practices for optimal growth of children.
Determinan Keputusan Pembayaran Zakat Muzakki Milenial Berbasis Fintech Munir, Munir; Mais, Rimi Gusliana
Eligible : Journal of Social Sciences Vol. 2 No. 2 (2023): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v2i2.105

Abstract

Tujuan penelitian ini ingin memberikan bukti empiris pengaruh kepercayaan, transparansi, dan literasi terhadap keputusan pembayaran online Zakat  generasi milenial berbasis financial technology pada masa pandemi covid 19. Metode kuantitatif yang paling tepat digunakan dalam penelitian ini dengan menjadikan masyarakat di ibu kota DKI Jakarta yang beragama Islam sebagai populasi. Probability sampling dan rumus slovin digunakan untuk menentukan jumlah 100 responden sampel dalam penelitian ini. Teknik pengumpulan data primer menggunakan google form sebagai penyebaran kuesioner. Didapatkan hasil empiris bahwa Kepercayaan generasi milenial berpengaruh positif terhadap keputusan membayar Zakat online, sedangkan transparansi dan literasi secara parsial tidak berpengaruh terhadap keputusan membayar Zakat online. Hasil penelitian ini berdampak meningkatkan citra dan kredibilitas pembayaran Zakat secara online dengan menggunakan platform. Serta bagi institusi Badan Amil Zakat untuk memberikan edukasi/literasi kepada generasi muda pembayaran Zakat online agar penghimpunan Zakat secara digital dapat meningkat secara signifikan.
Determinants of the quality of regional government financial reports at the Regional Financial Management Agency (BPKD) of DKI Jakarta Province Mais, Rimi Gusliana; Hendra, Lim
Eligible : Journal of Social Sciences Vol. 3 No. 1 (2024): ELIGIBLE : Journal of Social Sciences
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/eligible.v3i1.121

Abstract

This research delves into the correlation between human resource competency, information technology utilization, and financial accounting system implementation on the integrity of financial statements within the Regional Financial Management Agency (BPKD) of DKI Jakarta Province. Examining the workforce of BPKD DKI Jakarta Province, the study finds that both human resource competency and the application of financial accounting systems significantly enhance the quality of financial statements. Surprisingly, information technology implementation does not yield a discernible impact on financial report quality. These findings underscore the necessity for BPKD DKI Jakarta Province to enhance its employees' technological proficiency to optimize financial statement preparation, aligning with its objectives. Ultimately, the research highlights the multifaceted nature of BPKD DKI Jakarta Province's performance evaluation.
The Interplay between Transparency, Accountability, and Corruption: A Contemporary Discourse Muslim, Muslim; Mais, Rimi Gusliana
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 6 (2023): November - December
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i6.268

Abstract

The purpose of this study is to explore the intricate interplay between transparency, accountability, and corruption within contemporary governance systems. Employing a multidisciplinary approach, the research design incorporates empirical evidence and theoretical frameworks from diverse fields to elucidate the complex dynamics of this nexus. Methodologically, the study synthesizes existing literature and conducts comparative analyses to identify key patterns and insights regarding the effectiveness of transparency-enhancing measures and accountability mechanisms in combating corruption. The findings underscore a compelling association between increased transparency and reduced levels of corruption, highlighting the pivotal role of robust accountability structures in ensuring integrity within governance systems. Implications of the study extend to both academic scholarship and practical policymaking, emphasizing the importance of adopting a holistic approach that integrates transparency and accountability measures to effectively address corruption challenges. Key implications include the need for tailored interventions that consider contextual factors, such as institutional quality and societal norms, and the imperative of leveraging technological innovations and social mobilization to empower citizens and confront corruption. This study contributes to advancing our understanding of governance dynamics and informs evidence-based strategies for promoting transparency, strengthening accountability, and combating corruption in diverse contexts.
Perilaku Oportunistik dalam Praktik Manajemen Laba dengan Nilai Akhlak sebagai Ethicality Judgment Rimi Gusliana Mais; Munir; Fanisyah Maliki; Joko Bagio Santoso
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23362

Abstract

This study aims to examine how opportunistic behavior in earnings management practices with moral values ​​as ethical judgment in Islamic banking, especially in Bank Syariah Mandiri. This study uses a qualitative research method with a phenomenological approach where the phenomena that occur in Bank Syariah Mandiri will be examined both in its operational activities whether they are in accordance with Islamic sharia principles and analyzing the presentation of its financial statements whether they are disclosed fairly and transparently. Data acquisition was carried out through in-depth interviews with informants and internet searches as complementary data. The results of this study indicate that Bank Syariah Mandiri is a sharia bank that holds principles in accordance with Islamic values ​​so that it is not found to be practicing earnings management, let alone reflecting opportunistic behavior, but in Islamic banks it applies moral values ​​as the main reference in its operational activities, earnings management practices that are permitted if they avoid deviant behavior and are in accordance with PABU/GAAP. Then the presentation of financial statements is in accordance with PSAK 101 and includes the values ​​of truth, justice and honesty in it.
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, Aisha Candra 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 Krisdayanti, Septhia Ayu 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 Priscila, Ega 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 Suwantika, Suwantika 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