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The Role of Dividend Policy in Inventing the Effect of Accounting Profit, Cash Flow, Operation and Corporate Size on the Price of Closing Stock Murtiadi Awaluddin; Febriani Setijawan; Rulyanti Susi Wardhani; Muh. Akil Rahman
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.558 KB) | DOI: 10.11594/baarj.01.01.01

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size on the closing price of shares through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and types of explanatory research, with 2016-2018 observation years in 17 company samples. The results showed (1) Accounting profit and operating cash flow had a positive and significant effect on dividend policy, while the size of the company had no influence on dividend policy. (2) Accounting profit and operating cash flow have no effect on the closing price of shares, while the size of the company has a positive and significant effect on the closing price of shares. (3) Dividend policy has a positive and significant effect on the closing price of shares. (4) There is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing price of shares, but there is an indirect effect of dividend policy in mediating company size on the closing price of shares
FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MINAT KARIR MENJADI AKUNTAN PUBLIK PADA MAHASISWA JURUSAN AKUNTANSI Alif Dio Setiawan; Rulyanti Susi Wardhani; Erwandy Erwandy
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.v4i2.633

Abstract

Alif Dio Setiawan. 301 18 11 001. 2023. Factors Influencing the Selection of Career Interest in Becoming a Public Accountant for Students Majoring in Accounting (Study on College Accounting Students Batch 2018-2019 in Bangka Belitung). This study aims to determine the effect of financial rewards, professional training, work environment and labor market considerations on choosing a career interest to become a public accountant for students majoring in accounting class of 2018 and 2019 at state universities in Bangka Belitung. This research uses quantitative methods. The data used is primary data. Primary data was obtained from online interviews using the Google form. The sampling method used in this study is the saturated sample method in which the total population becomes the total sample to be examined. The sample studied was 296 students majoring in accounting consisting of 2 campuses namely, Bangka Belitung University and IAIN SAS Bangka Belitung. The results of this study indicate that financial rewards, professional training, work environment and labor market considerations have a positive and significant influence on the interest to become a Public Accountant among accounting students at the Bangka Belitung Islands provincial university.
PENGARUH PERUBAHAN TARIF PAJAK IMPOR ATAS PEMBERLAKUAN PMK.199/PMK.010/2019, PENETAPAN HARMONIZED SYSTEM, DAN PREFERENSI BELANJA SETELAH PERUBAHAN DE MINIMIS THRESHOLD TERHADAP KEPUTUSAN PEMBELIAN IMPORTIR Merlin Fitri Qhairunisa; Rulyanti Susi Wardhani; Vebtasvili Vebtasvili
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.969

Abstract

Merlin Fitri Qhairunisa. 301 19 11 047. 2023. In recent years, the volume of imports of goods has increased significantly due to the sale of imported goods by e-commerce actors in importing goods, to reduce the volume of imported goods, the government has imposed new rules regarding the import of consignments, regulated in PMK 199/PMK 010/ 2019 concerning Customs, Excise and Tax Provisions on Imported Goods. This study aims to analyze the effect of changes in tax rates, establishment of a harmonized system, and shopping preferences on importers' decisions in purchasing imported e-commerce goods. This research approach is a quantitative descriptive analysis with a sample of 105 respondents. The sampling technique uses a non-probability sampling technique using a purposive sampling method. Based on the research results, changes in import tax rates, harmonized systems and shopping preferences have a positive and significant effect on importers' purchasing decisions. The results of this study are expected to provide information as a basis for consideration, support, and contribution of ideas to importers and the government in an effort to reduce import volumes and reduce the trade balance deficit.
Pengaruh Corporate Social Responsibility, Return On Equity, dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Subsektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Nurul Dewi Rahmawati; Rulyanti Susi Wardhani; ML. Astri Prehtin Noviana
Indonesian Journal of Accounting and Business Vol 5 No 1 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i1.52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, return on equity, dan earning per share terhadap harga saham pada perusahaan subsektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 20 perusahaan dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data dan pengujian hipotesis menggunakan analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial corporate social responsibility tidak berpengaruh signifikan terhadap harga saham, return on equity berpengaruh signifikan terhadap harga saham, dan earning per share tidak berpengaruh signifikan terhadap harga saham. Secara simultan corporate social responsibility, return on equity, dan earning per share berpengaruh positif dan signifikan terhadap harga saham pada perusahaan subsektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2022.
Pengaruh Kemudahan Penggunaan, Persepsi Manfaat, Kepercayaan, Efektivitas, dan Risiko terhadap Minat Menggunakan QRIS pada UMKM di kota Pangkalpinang ilham azis hidayatulah; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Indonesian Journal of Accounting and Business Vol 5 No 1 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i1.54

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kemudahan penggunaan, persepsi manfaat, kepercayaan, efektivitas, dan risiko terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data dalam penelitian ini adalah data primer dan sekunder. Sampel dalam penelitian ini adalah 100 responden. Berdasarkan hasil penelitian yang telah dilaksanakan, ditemukan hasil penelitian sebagai berikut : kemudahan penggunaan, persepsi manfaat, dan kepercayaan berpengaruh positif dan signifikapn terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang karena ketiga variabel ini mendasari niat utama para pelaku pengusaha ingin menggunakan QRIS dengan nyaman dan mudah serta mendapatkan keuntungan dalam menggunakan sistem pembayaran tersebut. Efektivitas dan Risiko tidak berpengaruh signifikan terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang karena para pelaku usaha masih merasa ada beberapa hal yang kurang efektif dalam menggunakan sistem pembayaran QRIS dan pelaku usaha sendiri menggunakan QRIS kurang memperhatikan atau tidak menghiraukan risiko dalam penggunaan QRIS. Kata kunci : Kemudahan Penggunaan, Persepsi Manfaat, Kepercayaan, Efektivitas, Risiko, Minat Menggunakan.
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.
Empowering SME Entrepreneurs: Exploring E-Mind and Financial Self-Efficacy Yusnita*, Maya; Wardhani, Rulyanti Susi; Yunita, Anggraeni
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 13 No. 2: Oktober 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v13i2.8644

Abstract

This study aims to analyze the readiness of SME entrepreneurs in Pangkal Pinang for digital entrepreneurship acceleration and global expansion, taking into consideration the perspectives of Entrepreneurial Mindset (E-Mind) and Financial Self-Efficacy. Data collection was conducted through surveys with in-depth interviews and questionnaires administered to SME entrepreneurs in Pangkal Pinang. Data analysis used a quantitative descriptive approach with IBM SPSS software. The research findings reveal that SME entrepreneurs in Pangkal Pinang possess a strong Entrepreneurial Mindset (E-Mind), as evidenced by their consistent initiative-taking and responsibility for their actions. They are also adept at recognizing and capitalizing on opportunities for business development. The study further highlights the favorable Financial Self-Efficacy among SME entrepreneurs in Pangkal Pinang, characterized by their confidence in financial management and belief in their ability to achieve financial goals in business management.Keywords: E-Mind; Financial Self-Efficacy; Digital Marketing; Financial Technology; Digital Leadership
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN INTELLECTUAL CAPITAL (IC) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Liani, Yolan; Wardhani, Rulyanti Susi; Sumiyati, Sumiyati
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 2 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i2.49879

Abstract

Firm value is important because high company value will bring great prosperity to shareholders. Firm value describes company performance which can influence investor perceptions. High firm value not only reflects the company's current performance, but also shows market confidence in the company's prospects in the future. This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) and Intellectual Capital (IC) on firm value which is moderated by profitability. The sampling technique of this study used purposive sampling and based on established criteria obtained as many as 33 manufacturing companies listed in BEI in 2021-2023. This study adopted a quantitative approach with data analysis methods in the form of descriptive statistical analysis and panel data regression analysis. The result show that Corporate Social Responsibility (CSR) has a positive effect on firm value, Intellectual Capital (IC) has no effect on firm value, profitability is able to moderate the effect of Corporate Social Responsibility (CSR) on firm value, and profitability is able to moderate the effect of Intellectual Capital (IC) on firm value.
The Pengaruh Faktor Fundamental dan Risiko Sistematik Terhadap Harga Saham pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Asean-5 Tahun 2021-2023 Adelia, Revalina Dwi; Wardhani, Rulyanti Susi; Julia, Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1452

Abstract

The capital market is a means for companies to obtain funds from the public through the stock market. Capital markets in the ASEAN region provide new opportunities for investors in ASEAN countries and create opportunities for foreign market stock exchanges. This research aims to examine the influence of fundamental factors and systematic risk on stock prices listed on the Asean-5 Stock Exchange. The sampling technique uses a purposive sampling method. The population of this research is all retail sector companies listed on the ASEAN-5 Stock Exchange with a population of 121 and a sample of 23 companies. Based on research results, return on assets has a positive effect on stock prices, earnings per share have a negative effect on stock prices, debt to equity ratio has a negative effect on stock prices, price earnings ratio has a negative effect on stock prices, and systematic risk has a negative effect on the stock prices of retail sector companies.
Pengaruh Carbon Emission Disclosure dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Rahmatania, Alvina; Wardhani, Rulyanti Susi; Sumiyati, Sumiyati
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1526

Abstract

Company performance is a result obtained by the company through various kinds of company operational activities within a certain period of time as a company effort to generate maximum profits.  This research aims to test and analyze the influence of carbon emission disclosure and company size on the performance of manufacturing companies on the BEI in 2021-2023.  The population in this study was 170 companies and the research sample was 40 companies taken using the purposive sampling method.  The research results show that carbon emission disclosure and company size have a negative effect on company performance.
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