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- PENGARUH HUMAN CAPITAL, STRUCTURAL CAPITAL, RELATIONAL CAPITAL TERHADAP PENERAPAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS BANGKA BELITUNG DAN POLITEKNIK MANUFAKTUR BANGKA BELITUNG Rulyanti Susi Wardhani
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.936 KB) | DOI: 10.26460/ja.v7i2.968

Abstract

Tujuan penelitian ini untuk menguji secara empiris tentang kontribusi intellectual capital terhadap penerapan good university governance di Universitas Bangka Belitung dan Politeknik Manufaktur Bangka Belitung. Populasi penelitian ini adalah perguruan tinggi negeri yaitu Universitas Bangka Belitung dan Politeknik Manufaktur Bangka Belitung. Responden dalam penelitian ini Wakil Rektor, Wakil Dekan, Ketua Satuan Pengawasan Intern, pengujian data untuk menjawab hipotesis menggunakan uji regresi. Hasil dari penelitian ini bahwa human capital memberikan pengaruh secara signifikan terhadap good university governance, untuk structural capital tidak berpengaruh dan signifikan terhadap good university governance, sedangkan relational capital berpengaruh dan signifikan terhadap good university governance.
Existence Of Company Size In Control Towards Family Ownership And Debt Policy Value Of Companies Murtiadi Awaluddin; Alim Sholihin; Sumarlin Sumarlin; Rulyanti Susi Wardhani; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 4, No 2 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.971 KB) | DOI: 10.33019/ijbe.v4i2.267

Abstract

This study aims to examine the effect of family ownership, debt policy on firm value with firm size as a control variable. The sample used was a family company listed on the Indonesia Stock Exchange from 2014 to December 2017. The type of this research was quantitative using Agency theory and Signaling Theory. Analysis technique with multiple regression analysis. The results showed that family ownership had a positive and significant effect on firm value, and debt policy had a negative and significant effect on firm value. While company size as a control variable in this study cannot control the relationship of the influence of family ownership and debt policy on firm value, in other words, company size as a control variable does not have a significant effect on the relationship of family ownership and corporate value policy debt.
Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness Muh Akil Rahman; Sumarlin Sumarlin; Sari Fatimah Mus; Murtiadi Awaluddin; Rulyanti Susi Wardhani
Integrated Journal of Business and Economics (IJBE) Vol 3, No 2 (2019): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.562 KB) | DOI: 10.33019/ijbe.v3i2.156

Abstract

Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.
The Development Strategy Of Halal Nature Tourism Based On The Empowerment Of Bangka Belitung Coastal Community Heriyanni Mashithoh; Andy Mulyana; Rulyanti Susi Wardhani
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.507 KB) | DOI: 10.33019/ijbe.v5i2.363

Abstract

The purpose of this research is to identify internal and external factors and analyze the strengths, weaknesses, opportunities and threats in developing halal ecotourism based on the empowerment of coastal communities in Bangka Belitung. Furthermore, a strategy for development is formulated by minimizing weaknesses and threats, maximizing utilization of opportunities and strengths. The background of this research departs from the complaints of Muslim tourists when visiting a region or country that they doubt the halalness of food and the lack of available places of worship and the trend of world tourism based on nature and environmentally friendly. The locus chosen in this study was the Province of Bangka Belitung Islands. The potential of an archipelagic province with exotic beaches and one of the largest fish producers, makes fishermen and coastal communities dependent on marine products and their products. This research is a qualitative descriptive study. The results obtained in this study are the need for community empowerment in the development of tourism products in accordance with local government regulations and policies as well as the values of politeness and morality, the development of marketing for halal nature tourism programs and the physical, social, cultural and economic environment of the community.
Perbandingan Pengaruh Return on Asset, Pertumbuhan Aset, Pertumbuhan Penjualan dan Managerial Ownership Terhadap Struktur Modal Perusahaan Multinasional dan Domestik di BEI Murtiadi Awaluddin; Khaerah Amalia; Andi Sylvana; Rulyanti Susi Wardhani
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 6 No 1 (2019): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v6i1.7965

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan yang memengaruhi struktur modal pada perusahaan manufaktur multinasional dan domestik di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan tahun pengamatan 2012-2016 pada 10 sampel yang terbagi menjadi masing-masing 5 perusahaan multinasional dan 5 perusahaan domestik. Hasil penelitian menunjukkan ROA, pertumbuhan penjualan dan managerial ownership perusahaan multinasional berpengaruh secara signifikan terhadap struktur modal. Sedangkan untuk perusahaan domestik, pertumbuhan aset, pertumbuhan penjualan dan managerial ownership berpengaruh secara signifikan terhadap struktur modal. Uji beda menunjukkan terdapat perbedaan managerial ownership dan struktur modal, dan tidak berbeda pada ROA, pertumbuhan aset dan pertumbuhan penjualan antara perusahaan multinasional dan domestik.
Pengaruh Integritas, Kompetensi, Independensi, dan Motivasi Terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Kasus Pada Inspektorat Pemerintahan Kota Pangkalpinang) Arpian Arpian; Rulyanti Susi Wardhani
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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Abstract

Influence of Integrity, Competence, Independence and Motivation Of the Quality of Audit in Financial Supervision Inspectorate Apparatus Area (a Case Study on Government Inspectorate Pangkalpinang city). The aim of this research is to find out the influence of integrity, competence, independence, and motivation of the quality of Audit in Financial Supervision Inspectorate Apparatus Area. The data used in this research is the primary data collected from offices of Government Inspectorate Pangkalpinang city through the spread of the questions. Population in this research is all of Government Inspectorate Pangkalpinang city as the object of research. The technique of the sample is a cencus or often called sampling saturates. A method of analysis of data in use in this research is of multiple of regression .From the results of the multiple regression analysis with significant levels of 5% obtained Independence and results in a partial motivation and significant  positive impact on the quality of auditors in the financial control area, whereas the integrity and competence of the variable has no effect. Simultaneously the four variables that affect the quality of free Auditors in the area of financial Supervision of 97,9% it means the fourth free variables in the model has posed a considerable contribution to the quality of Auditors in the financial control area.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas pada UMKM Kota Pangkalpinang Rulyanti Susi Wardhani; Dian P W; Darus Altin
EKSISTANSI Vol. 7 No. 1 (2018): JURNAL EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.439 KB)

Abstract

 The purpose of this study was to membukti whether the competence of human resources, commitment, use of information technology, education owner, and qualitative financial report on the implementation of Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) on SMEs in Pangkalpinang. Of the population, sampling be carried out so that the 100 respondents who then performed the sampling cluster sampling. The results showed formed two factors, namely first is qualitative financial statements and the second factor is the education of the owner. Lowest variable is socialization, it obtained information from respondents who claimed to have been entirely done about SAK ETAP dissemination of relevant parties such as the Department of Industry, Trade, Cooperatives and SMEs Pangkalpinang, Universities, and the Indonesian Institute of Accountants ( IAI) Territory of the Pacific Islands.
PENGARUH CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR di BEI ) Rulyanti Susi Wardhani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 12 No 1 (2013)
Publisher : Universitas Jember

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Abstract

CSR issue influences the corporate business performance, so that the corporate is demanded to be responsive.The aims of the research are to perceive: (1) the influence of CSR disclosure to firm value, (2) the influence of CSR disclosure to the firm value with financial performance as intervening variable. The research took 32 manufacturing companies listed on Indonesia Stock Exchange from 2007 to 2009 for the population by purposive judgement sampling. Data was collected by content analysis and documentation method with the observation period during 3 years. The analysis method used path analysis with SPSS 17 version. The results show that CSR disclosure does not influence the firm value directly, and the firm value with financial performance as variable intervening does not either. Keywords: CSR Disclosure, Firm Value, Financial Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG Rulyanti Susi Wardhani; Yulia Agustina
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1252

Abstract

This study aims to determine the effect of capital, packaging, network, business development, and human resource to the competitive ability at central industry of Bangka’s food in Pangkalpinang.It used primary data with census method as the sampling technique. The number of samples were 68 respondents, analyzed by confirmatory factor. The results of study issue two factors. First, financial factor which has capital and business development variable. Second, marketing factor which has packaging and network variable. Keywords: Micro and Medium Enterprise, Capital, Business Development, Financial Factor, Packaging, Network, Marketing Factor
DETERMINANT OF REGIONAL FINANCIAL INDEPENDENCE: REGENCY/CITY GOVERNMENT AT SOUTH SUMATRA PROVINCE Tri Somadi,Rita Martini,Firmansyah,Lambok Vera Riama Pangaribuan,Kartika Rachma Sari,Rulyanti Susi W
International Conference on Industrial Revolution for Polytechnic Education Vol. 1 No. 1 (2019): International Conference on Industrial Revolution for Polytechnic Education
Publisher : PolinemaPress

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Abstract

This study aims to determine whether the regional wealth, natural resources revenue sharing fund and general allocation fund to the independence of regional finance at the government of regency/city in South Sumatra Province. The population in this study is all of regency/city in the Province of South Sumatra. Sample determination is determined by purposive sampling technique as many as 17 regencies/cities in South Sumatra Province consisting of 13 districts and 4 cities. The type of research is quantitative research with secondary data. Form the Budget Realization from the Audit Result Report (LHP) BPK RI in the period 2014-2016.The analytical method used is multiple linear regression analysis with panel data. The results showed that the regional wealth and general allocation fund partially influenced the direction of positive relationship to regional financial independence. While natural resources revenue funds partially influence with the negative direction towards the regional financial independence. Simultaneously regional wealth, natural resources revenue funds and general allocation fund simultaneously have a significant effect on regional financial independence at the government of regency/city in South Sumatra Province
Co-Authors - Arpian, - - Sri Prilmayanti Awaluddin, - A.A. Ketut Agung Cahyawan W Adelia, Revalina Dwi Afifah Alif Dio Setiawan Alim Bahri Alim Sholihin Alvina Rahmatania Amelia Amelia Andi Sylvana Andi Sylvana Andy Mulyana Angelika Anggraeni Yunita Aprillia, Anggi Arpian Arpian Athur Waga Ilhamsyah Ayu, I Gusti Ayu Dita Anggiya Dewi Bessek Tenri Ampa Charisma Riskidilpha Darus Altin David Reeve David Stanley Deninda Paquita De Angel Desy Yuliana Dalimunthe Desy Yuliana Dalimunthe, Desy Yuliana Devi Ayuni Devi Valeriani Dewi Pratiwi Dian P W Dinakara Anjani Dio Cahyono Duwi Agustina Dzarra Syadzwah Elis Elis Elis, Elis Erwandy Erwandy Erwandy, Erwandy Eva Ruliyana Faisal Akbar, Muhammad Faradeska Amalia Febriani Setijawan Fitra Hartini Fitra Hartini Fuadah, Lukluk Gani, Azza Faulin Gebby Epata Paulina Ghiri Basuki Putra Hamsani Hamsani, Hamsani Hari Sulistiyo Hartini, Fitra Hendri Warno Hengky Veru Purbolakseto Herawati Heriyanni Mashithoh ilham azis hidayatulah Indah Noviyanti Intiyas Utami Irgy Eza Farensyah Ivan Lesmana Ivan Lesmana Julia Julia Julia Julia Kelvin Frans Surbakti Kerin Wenabella Khadijah Khadijah Khaerah Amalia Liani, Yolan Linda Y Adii Luk Luk Fuadah Malle, Syarif Syharir Maya Yusnita Megatari, Nur Merlin Fitri Qhairunisa Minrohayati . ML. Astri Prehtin Noviana Muh Akil Rahman Muh. Akil Rahman Murtiadi Awaluddin Mutmainna, Aenun Nanu Hasanuh Nathalia Ningsih, Sherly Rahma Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Nizwan Zukhri Nursanita Putri Nurul Dewi Rahmawati Oniela Ramadhana Ulyasari Pajrianti, Eni Pebri Harto Rabhi Fathan Muhammad Rahmatania, Alvina Rahmi, Alyah Reniati Reniati Revalina Dwi Adelia Rinovian Rais Saadah Siddik Saputri, Angelia Sari Fatimah Mus Sherly Rahma Ningsih Siddik, Saadah Siti Annisa Wahdiniawati Solihin Sidik Sri Suartini Sri Widiastuti Suhdi, Suhdi Suhdi, Suhdi Sumarlin Sumarlin Sumiyati Sumiyati SUMIYATI SUMIYATI Syarif Syharir Malle Sylvana, Andi Tanwir Taufik Taufik Vebtasvili Vebtasvili Vebtasvili Veronika, Vera waldimer pasaribu Wawan Irawan Wenni Anggita Wenni Anggita, Wenni Widya Febryari Anita Wudani, Lvilia Yokotani Yokotani YULIA AGUSTINA Yulia Agustina Yuliyana Yusnita*, Maya