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All Journal Eksistansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Minds: Manajemen Ide dan Inspirasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accountancy FE UBB Prosiding Seminar Nasional INDOCOMPAC JIET (Jurnal Ilmu Ekonomi Terapan) Jurnal Akuntansi IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah International Journal of Applied Sciences in Tourism and Events Bisma: Jurnal Bisnis dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURISMA: Jurnal Riset Bisnis & Manajemen International Journal of Islamic Business and Economics (IJIBEC) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Akuntansi Bisnis Jurnal Akuntansi Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Peradaban Nusantara Science and Technology Proceedings ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Multidisciplinary: Applied Business and Education Research JURNAL ILMIAH GLOBAL EDUCATION International Conference on Industrial Revolution for Polytechnic Education AKM: Aksi Kepada Masyarakat Jurnal Iqtisaduna Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) PEKBIS ETAM: Jurnal Pengabdian kepada Masyarakat International Journal of Management and Business Economics Innovative: Journal Of Social Science Research Jurnal Pengabdian West Science Indo-Fintech Intellectuals: Journal of Economics and Business Basic and Applied Accounting Research Journal Indonesian Journal of Accounting and Business Journal of Community Service and Society Empowerment Society International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi JIMEKA
Rulyanti Susi Wardhani
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ANALISIS PEMAHAMAN DAN AKUNTABILITAS MANAJER PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH KOTA PANGKALPINANG Rulyanti Susi Wardhani
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.178 KB) | DOI: 10.31258/pekbis.5.2.83-92

Abstract

ujuan dari penelitian ini adalah untuk mengetahui pemahaman dan akuntabilitasdari manajer umum termasuk pemahaman akuntabilitas manajer publik dankemampuan menerapkan hasil untuk mengukur pengaruhnya terhadap kinerjainstansi pemerintah di Pangkalpinang. Ada 55 lembaga dari 64 lembaga sebagaisampel penelitian. Data diperoleh dengan menyebarkan kuesioner kepada KepalaUnit Penyusunan Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) di masing-masing instansi. Analisis menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa pemahaman dan akuntabilitas manajer publik sangat baikdengan tingkat persentase 84,43% dan 83,05%. Sedangkan hasil uji statistikmenunjukkan pemahaman manajer publik tidak bepengaruh terhadap kinerjainstansi pemerintah di Pangkalpinang. Sedangkan akuntabilitas manajer publikberpengaruh signifikan terhadap kinerja. Kemudian secara bersama-samapemahaman dan akuntabilitas manajer publik berpengaruh signifikan terhadapkinerja.Kata Kunci: Pemahaman, akuntabilitas, kinerja instansi pemerintah
Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat Pebri Harto; Intiyas Utami; Rulyanti Susi Wardhani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1165

Abstract

This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.
The Influence of ShopeePay and Shopee PayLater Features to Public Shopping Interest of the Bangka Belitung Islands Province on the Shopee Application Charisma Riskidilpha; David Stanley; Faradeska Amalia; Rulyanti Susi Wardhani
Nusantara Science and Technology Proceedings Multi-Conference Proceeding Series C
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2609

Abstract

This study aims to analyze the effect of the ShopeePay and Shopee PayLater features on the shopping interest of the people of the Bangka Belitung Islands Province on the Shopee application. The formulation of the problem in this study is whether the ShopeePay and Shopee PayLater features affect the shopping interest of the people in the Province of the Bangka Belitung Islands. The respondents used in this study are people in the Bangka Belitung Islands Province who use the Shopee application with the ShopeePay and Shopee PayLater features. The sample used in this study was 400 people divided into several districts and cities in the Province of the Bangka Belitung Islands. The distribution of the questionnaire was carried out directly by interviewing and using Google Forms to respondents who used the Shopee application. The type of research used in this research is quantitative research with an accidental sampling technique. The data analysis technique used in this study was multiple linear regression which was tested to test data quality, classical assumptions, and hypothesis testing. The results of the study illustrate that the ShopeePay and Shopee PayLater features affect the shopping interest of the people in the Province of the Bangka Belitung Islands on the Shopee application. The ShopeePay feature has a dominant influence on the ease of payment so it has a positive effect on people's shopping interest because Shopee PayLater provides solutions for payments with a later payment system to increase people's shopping interest.
How difficult are the Financial Statements to read? Sumiyati Sumiyati; Rulyanti Susi Wardhani; Hengky Veru Purbolakseto; Hendri Warno
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1624

Abstract

This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive.
TRAINING DAN ASISTENSI SISTEM KEUANGAN DESA (SISKEUDES) di DESA KARYA MAKMUR SUNGAILIAT KABUPATEN BANGKA Rulyanti Susi Wardhani; Suhdi Suhdi; Anggraeni Yunita; Maya Yusnita
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.736

Abstract

Activities in managing village finances which are village rights and obligations that are valued in terms of money and goods, can be included in the category of village financial management, which contains planning, implementation, administration, reporting, and accountability of village finances; this is adjusted to Permendagri No.20 of 2018. The submitted report was still reporting responsibility in the village of Karya Makmur, which still made mistakes. The Bangka Belitung University Service Team conducted training and assistance for siskeudes in Karya Makmur Village. The purpose of this activity is to carry out training and mentoring of the village financial system, which is an application that can be used to help the village government manage village finances from the planning stage to the reporting and accountability stages correctly and appropriately. The activity method carried out by the service team is by approaching the village apparatus for training and assistance from the Siskeudes system. The parties involved in this activity were the study team and the Bangka Belitung Financial and Development Supervisory Agency (BPKP). The results of the activities of the apparatus have explained the errors that often occur from filling out the Siskeudes so that the Karya Makmur Village apparatus can avoid mistakes and have carried out a team evaluation related to financial recording with Siskeudes which has been carried out properly by starting with planning to implementing activities and making accountability reports. The existence of training and assistance on the village financial system in Makmur Sungailiat Village, Bangka Regency, increased the capacity of the village apparatus in managing village finances so that the management and administration of village finances, starting from planning, implementation, administration, reporting, and accountability were more orderly, transparent and accountable.
SOSIALISASI LITERASI KEUANGAN DIGITAL DALAM PENGEMBANGAN WISATA PANTAI DI DESA SUNGAI BUNTU Nanu Hasanuh; Hari Sulistiyo; Sri Suartini; Solihin Sidik; Rulyanti Susi Wardhani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Sosialisasi literasi keuangan digital telah diselenggarakan di Desa Sungaibuntu, Kecamatan Pedes, Kabupaten Karawang pada 5 Oktober 2022. Acara tersebut dihadiri oleh 30 peserta dari UKM setempat dari pendaftar sebanyak 50 orang. Materi sosialisasi meliputi konsep keuangan digital, aplikasi keuangan digital, dan perencanaan keuangan bagi UKM, meliputi penghematan, investasi, serta pengurangan hutang. Pemberian doorprize bagi peserta yang aktif bertanya dan motivasi untuk menggunakan aplikasi keuangan digital juga dilakukan. Sebelum acara, dilakukan survey pendahuluan yang menunjukkan bahwa para pengusaha UKM di Pantai Samudera Baru dan Pantai Pelangi Desa Sungaibuntu belum memahami sepenuhnya konsep keuangan digital dan penggunaan aplikasi keuangan digital. Namun, setelah acara sosialisasi dilakukan, para peserta berhasil memahami dan mempraktikkan konsep-konsep tersebut. Indikator keberhasilan acara sosialisasi meliputi pemahaman konsep keuangan digital, pemahaman penggunaan aplikasi keuangan digital, perubahan perilaku pengelolaan keuangan, keinginan untuk memberikan informasi lanjutan tentang literasi keuangan digital kepada orang lain, kepuasan dan kemampuan menguasai materi, serta pemahaman untuk tidak banyak melakukan pengeluaran konsumtif. Dalam kesimpulannya, acara sosialisasi literasi keuangan digital di Desa Sungaibuntu telah berhasil memberikan edukasi dan informasi yang berguna bagi para peserta dan diharapkan dapat membantu pengembangan UKM di daerah tersebut.
Comparative Analysis Of Non-Performing Financing At PT. Bank Syariah Indonesia, TBK (BSI) Before And After The Merger Alim Bahri; Rulyanti Susi Wardhani
International Journal of Management and Business Economics Vol. 1 No. 2 (2023): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v1i2.197

Abstract

Three government-owned Islamic banks were merged, namely PT. Bank BRI Syariah, PT. Bank BNI Syariah, and PT. Bank Mandiri Syariah became PT. Bank Syariah Indonesia (BSI) is an effort to improve the financial performance of Islamic banks so that they can be more competitive. This study aims to test and analyze differences in non-performing financing before the merger (2019 quarter II – 2020 quarter IV) and after (2021 quarter I - 2022 quarter III). The sample in this study is the quarterly financial reports of Bank BSI. The analytical method is a descriptive comparative method and uses a paired sample t-test analysis technique. The study results show significant differences in non-performing financing before and after the merger, which indicates that the union influences the risk of problem financing.
Pengembangan Keterampilan dan Kompetensi UMKM Melalui Program Pengabdian pada Masyarakat Siti Annisa Wahdiniawati; Rulyanti Susi Wardhani; Eva Ruliyana; Rinovian Rais; Sri Widiastuti; Tanwir
Jurnal Pengabdian West Science Vol 2 No 03 (2023): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.014 KB) | DOI: 10.58812/jpws.v2i03.277

Abstract

Di Indonesia, UMKM atau Usaha kecil  sangatlah banyak. UMKM atau Usaha kecil dan Menengah merupakan usaha ekonomi yang produktif, usaha ini berdiri sendiri oleh perorangan atau badan usaha yang bukan merupakan anak. Social Marketing bisa dijadikan salah satu solusi bagi UMKM di Indonesia yang memiliki beberapa kendala namun mereka masih belum mengerti cara mengatasi kendala tersebut. Permasalahan yang dihadapi oleh warung Dearasy ini terutama dari tempat berjualan yang kurang rapi, kejelasan menu makanan, dan atap dari warung yang hanya ditutupi oleh plastik saja. Hasil dari pengabdian kali ini adalah mengetahui jika tempat, Brand positioning, dan layanan merupakan komponen penting untuk menarik perhatian konsumen.
E-Mind, Financial Self-Efficacy dan Kinerja UMKM Maya Yusnita; Rulyanti Susi Wardhani; Anggraeni Yunita; Indah Noviyanti; Khadijah Khadijah
JEMBATAN Vol 20, No 1 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v20i1.19888

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan pelaku UMKM dalam rangka akselerasi digital entrepreneur (digipreneur) naik kelas dan go global berdasarkan perspektif Entrepreneurial Mindset (E-Mind) dan Financial Self-Efficacy. Penelitian ini merupakan penelitian kombinasi dan bersifat eksplanatori (explanatory research). Data penelitian merupakan data primer yang diperoleh dari penyebaran kuesioner kepada 100 responden pelaku UMKM di Pangkalpinang. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif variabel Entrepreneurial Mindset (E-Mind) dan Financial Self-Efficacy terhadap kinerja UMKM Pangkalpinang.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM TERHADAP KINERJA UMKM SEKTOR INDUSTRI Oniela Ramadhana Ulyasari; Duwi Agustina; Rulyanti Susi Wardhani; Athur Waga Ilhamsyah
Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i2.642

Abstract

This research aims to determine whether e-commerce and accounting information systems affect the performance of SMEs. The type of research used in this research is research with a quantitative approach. The sampling method used was cluster random sampling technique with a total of 350 respondents in Sungailiat District. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results show that e-commerce and accounting information systems have a positive and significant impact on the performance of MSMEs in the industrial sector in Sungailiat District.  
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