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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 Jurnal Ekonomi & Keuangan Islam 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 RATIO: Reviu Akuntansi Kontemporer Indonesia 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 Jurnal Pemberdayaan Umat 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 Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Society International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi JIMEKA Riset Akuntansi dan Bisnis Indonesia
Rulyanti Susi Wardhani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Kompetensi Aparatur Pemerintahan Desa terhadap Akuntabilitas Pengelolaan Dana Desa dengan Sistem Pengendalian Intern sebagai Variabel Intervening pada Desa di Kecamatan Sungai Selan Amelia, Amelia; Wardhani, Rulyanti Susi; Vebtasvili, Vebtasvili
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.15111

Abstract

Desa merupakan suatu wilayah yang dihuni oleh sekelompok warga yang pemerintahan desa dilakukan oleh warga itu sendiri (Raharjo, 2020). Desa yang diselenggarakan oleh aparatur pemerintahan desa membutuhkan dana desa untuk menjalankan pemerintahan desa. Maraknya kasus korupsi ataupun aparatur pemerintahan desa yang menyalahgunakan dana desa menjadi PR bagi pemerintah pusat untuk memperbaiki tatanan pemerintahan desa, kecurangan yang terjadi tentunya merugikan banyak pihak sehingga harus diteliti lebih dalam penyebab kecurangan tersebut terjadi. Tujuan dari penelitian ini adalah mendapatkan bukti empiris tentang pengaruh kompetensi aparatur pemerintahan desa terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian intern sebagai variabel intervening. Pendekatan penelitian ini menggunakan analisis deskriptif kuantitatif dengan sampel sebanyak 83 responden. Purposive sampling digunakan dalam teknik pengambilan sampel dan menganalisis data menggunakan Path Coefficient. Penelitian ini membuktikan bahwa kompetensi aparatur pemerintahan desa mempunyai pengaruh terhadap akuntabilitas pengelolaan dana desa. Berdasarkan path coefficient menyatakan sistem pengendalian intern bisa memediasi hubungan kompetensi aparatur pemerintahan desa terhadap akuntabilitas pengelolaan dana desa.
Analisis Pengaruh Intellectual Capital dan Risiko Kredit terhadap Kinerja Keuangan Perbankan di Indonesia Tahun 2018-2020 Agustina, Duwi; Megatari, Nur; Wardhani, Rulyanti Susi
Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): 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.v3i2.35

Abstract

Era globalisasi dan perdagangan bebas mengharuskan setiap perusahaan meningkatkan kinerja keuangan dikarenakan adanya persaingan dunia bisnis yang kian meningkat. Adanya fenomena penurunan jumlah perbankan sampai saat ini menunjukkan tidak mudahnya perbankan dalam bertahan pada era globalisasi saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual capital dan risiko kredit terhadap kinerja keuangan. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang terdaftar di BEI. Jumlah sampel yang terpilih berjumlah 84 sampel. Hasil penelitian menunjukkan bahwa secara parsial variabel Intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, serta variabel risiko kredit tidak berpengaruh terhadap kinerja keuangan. Hasil penelitian secara simultan menunjukkan bahwa secara keseluruhan variabel Intellectual capital dan risiko kredit berpengaruh terhadap kinerja keuangan.
SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI? Veronika, Vera; Wardhani, Rulyanti Susi; Erwandy, Erwandy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.25370

Abstract

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
UPGRADE MANAJEMEN USAHA PRODUK BATU BATA PADA ERA PANDEMI COVID-19 Wardhani, Rulyanti Susi; Julia, Julia; Agustina, Duwi; Yunita, Anggraeni
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.432-441

Abstract

The purpose of this service activity is to empower a group of target communities to become independent communities. After empowerment is carried out through appropriate technology produced and training activities for 8 (eight) months for the Brick Business partner Mr. Zulkiflide detail the output targets are as follows: a) Management improvement. Indicators of the success of PKM activities in the form of improving management of partners, namely: the implementation of neat and good business financial reports on a continuous basis, as well as the application of marketing strategies to businesses. b) increased knowledge of product marketing strategies. Indicators of the success of PKM activities in the form of increasing knowledge about product marketing strategies to partners, namely: 100% e-commerce application and continuous stone stock calculation applications, c) increasing knowledge about business capital/bank credit. Indicators of increasing knowledge about business capital/bank credit to partners, namely: understanding in making bank credit proposals. The working procedures in this PKM are as follows: Stage of Making Appropriate Technology for e-commerce web and brick stock calculation applications, Training stages, namely: Business Management Training (Training on making and presenting financial reports and marketing training strategies), training on the use of e-commerce and the application of the calculation of the stock of bricks, training in capital management for micro-enterprises and a simulation of making bank loan proposals, and the PKM evaluation stage. The results of this PKM can increase the competitiveness of partners' businesses; the application of science and technology by 60%; and an increase in knowledge and skills by 70%.
Valuing what matters in Islamic microfinance: Sharia-based ethics and limits of murabahah Yunita, Anggraeni; Rosalina, Erita; Sumar, Sumar; Wardhani, Rulyanti Susi
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art4

Abstract

Purpose – This study examines the effect of murabahah financing on the net business income of small-scale fishermen in coastal Sumatra and tests whether Sharia value added (SVA), a maqāṣid al-sharīʿah-oriented multidimensional construct, mediates this relationship.Methodology – A structured survey was administered to 310 fishermen selected through clustered sampling across 31 coastal sub-districts in Sumatra. The proposed model was analyzed using partial least squares structural equation modeling (PLS-SEM) to estimate the direct and indirect effects of murabahah implementation, SVA, and net business income.Findings – Murabahah implementation had a positive and significant direct effect on fishermen’s net business income. Murabahah implementation also significantly affected SVA. However, SVA does not have a significant direct effect on net business income. Despite this, the indirect effect of murabahah implementation on income through SVA was statistically significant, indicating the mediating role of SVA. Implications – The results suggest that assessing Islamic microfinance solely through profitability or repayment metrics is insufficient. Evaluation frameworks should incorporate value-based indicators reflected in SVA, such as perceived fairness, ethical orientation, and social benefits, when designing and assessing murabahah-based financing programs for marginalized coastal communities.Originality – This study provides field-based evidence from the fisheries sector by empirically positioning SVA as a mediating mechanism linking murabahah implementation to financial performance, offering a value-oriented perspective that goes beyond procedural contractual compliance.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Bahri, Alim; Altin, Darus; Karmawan, Karmawan; Imro'ah, Alfiany Alim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Factors Affecting User Satisfaction of SISKEUDES in Village Financial Management Bustamin, Fitri Yanti; Wardhani, Rulyanti Susi; Yanto, Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i4.393

Abstract

Purpose: This study aims to examine the effects of perceived usefulness, perceived ease of use, information quality, and system quality on user satisfaction with the SISKEUDES application among village officials in South Bangka Regency, where its mandatory implementation has not yet fully optimized user satisfaction. Methodology/approach:. Methodology/approach: This study employed a quantitative approach using a survey method by distributing questionnaires to 69 village officials who used SISKEUDES. Data were analyzed using multiple linear regression with statistical software, including data quality tests and classical assumption tests. Results/findings:. Results/Findings: The results indicate that perceived usefulness, perceived ease of use, and information quality do not have a significant effect on user satisfaction. In contrast, system quality has a positive and significant effect on user satisfaction. Conclusions:. Conclusions: These findings suggest that, in the context of a mandatory system, technical aspects, such as system reliability, stability, and response speed, play a crucial role in enhancing user satisfaction. Limitations:. Limitations: This study is limited by its narrow scope, limited variables, and reliance on questionnaire data, which may introduce subjectivity. Therefore, improving system quality and providing continuous training are recommended. Contribution:. This study contributes to the development of an integrated model combining the technology acceptance model (TAM) and the DeLone and McLean information systems success model within the context of village government information systems
The Effect of Loan Interest Rate, Loan Flexibility, And Perceived Risk on the Intention to Use Peer-To-Peer Lending Among MSMEs In Pangkalpinang Setiawan, Chandra; Wardhani, Rulyanti Susi; Yanto, Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i4.404

Abstract

Purpose: This study aims to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (SMEs’) intention to use peer-to-peer (P2P) lending applications in Pangkalpinang. Research methodology: This study uses a quantitative approach with multiple linear regression analysis, employing t- and F-tests to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (MSMEs’) intention to use peer-to-peer (P2P) lending in Pangkalpinang. The sample consists of 103 MSME owners selected through purposive sampling. Results: Loan interest rates, loan flexibility, and risk perception account for 23.1% of the variation in UMKM intention to use P2P lending applications in Pangkalpinang. Barriers include limited understanding, repayment concerns, and low digital literacy, whereas supporting factors include flexible loan options, competitive interest rates, and increasing awareness of digital financial services. Conclusions: Loan interest rates, loan flexibility, and risk perceptions together influence UMKM’s intention to use P2P lending applications. Limitations: This study is confined to one district with a small sample size, limiting its broader applicability. Contribution: This research provides empirical evidence on the impact of the loan interest rate, loan flexibility, and risk perception on UMKM’s intention to use P2P lending in Pangkalpinang, offering practical insights for policymakers and P2P providers to enhance strategies for UMKM adoption of digital financial services
Perbandingan Pengaruh Return on Asset, Pertumbuhan Aset, Pertumbuhan Penjualan dan Managerial Ownership Terhadap Struktur Modal Perusahaan Multinasional dan Domestik di BEI Awaluddin, Murtiadi; Amalia, Khaerah; Sylvana, Andi; Wardhani, Rulyanti Susi
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.
Development of an Integrated Digital Audit System for Modular and Multi-Role-Based Higher Education Accreditation Document Management Bahri, Alim; Wardhani, Rulyanti Susi; Yunita, Anggraini
Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Vol 13 No 1 (2026): Jurnal Ecotipe, April 2026
Publisher : Jurusan Teknik Elektro, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jurnalecotipe.v13i1.4599

Abstract

Program accreditation is a strategic process in higher education that requires transparency, efficiency, and cross-unit collaboration. Common challenges include the complexity of document management, coordination between parties, and the potential for administrative errors. This research developed a web-based accreditation information system that is modular and supports various roles, namely administrators, study programs, the Institute for Learning Development and Quality Assurance (LP3M), and auditors. This system enables structured management of LED (Self-Evaluation Reports) and LKPS (Program Study Performance Reports), equipped with LP3M validation features, auditor comments, revision history, and audit trails to ensure accountability at every stage. The results of implementation show an increase in the efficiency of the accreditation process, a reduction in administrative errors, and an increase in transparency and accountability between units. Additionally, this system strengthens coordination between study programs and quality assurance institutions, making the accreditation process more integrated and controlled. Research findings confirm that this system is not only relevant for the developing institution but can also be replicated in other universities facing similar challenges. Thus, this web-based accreditation information system has the potential to be an innovative solution in supporting sustainable higher education quality management.
Co-Authors - Arpian, - - Sri Prilmayanti Awaluddin, - A.A. Ketut Agung Cahyawan W Adelia, Revalina Dwi Afifah Alfiany Alim Imro’ah Alif Dio Setiawan Alim Bahri Alim Sholihin Alvina Rahmatania Amalia, Khaerah 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 Bahri, Alim Bessek Tenri Ampa Bustamin, Fitri Yanti Chandra Setiawan, Chandra Charisma Riskidilpha Darus Altin David Reeve David Stanley Deninda Paquita De Angel Desy Yuliana Dalimunthe Devi Ayuni Devi Valeriani Dewi Pratiwi Dian P W Dinakara Anjani Dio Cahyono Duwi Agustina Dzarra Syadzwah Elis Elis Elis, Elis Erita Rosalina, Erita 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 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 karmawan karmawan Kelvin Frans Surbakti Kerin Wenabella Khadijah Khadijah Liani, Yolan Linda Y Adii Luk Luk Fuadah Malle, Syarif Syharir Maya Yusnita Megatari, Nur Merlin Fitri Qhairunisa Minrohayati . ML. Astri Prehtin Noviana Muhammad Akil Rahman Muhammad Qomaruddin Ridwan 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 Sumar, Sumar Sumarlin Sumarlin Sumiyati Sumiyati SUMIYATI SUMIYATI Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tanwir Taufik Taufik Vebtasvili Vebtasvili Vebtasvili Veronika, Vera waldimer pasaribu Wawan Irawan Wenni Anggita, Wenni Widya Febryari Anita Wudani, Lvilia YANTO YANTO Yokotani , Yokotani Yokotani Yokotani YULIA AGUSTINA Yulia Agustina Yuliyana Yunita, Anggraini Yusnita*, Maya