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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) Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan 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 International Journal of Business, Technology, and Organizational Behavior (IJBTOB) 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 International Journal of Accounting & Finance in Asia Pasific 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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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.
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.
Optimalisasi Tata Kelola Koperasi Masyarakat Nelayan Batu Rusa Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Yokotani , Yokotani
Jurnal Pemberdayaan Umat Vol 5 No 1 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v5i1.5710

Abstract

Purpose: This community service activity aims to optimizing the governance of fishing community cooperatives in Batu Rusa Village, Bangka Regency. Methodology/approach:  Implementation of activities includes observation, socialization, mentoring, as well as monitoring and evaluation which is carried out in a participatory manner by involving cooperative administrators and members. Results/findings: The results of the activities demonstrated an increase in the institutional capacity of cooperatives through the creation of legal documents in the form of notarial deeds, articles of association (AD/ART), governance guidelines, and a financial record-keeping manual. Furthermore, there was an increased understanding among cooperative administrators and members of the importance of transparency, accountability, and professionalism in managing joint ventures. Conclusions: This activity contributes to strengthening the economy of coastal communities by optimizing the governance of fishing cooperation in Batu Rusa Village. Limitations: This activity has limited time and budget, so not all issues within the Batu Rusa Village fishing community cooperative can be resolved. We hope to continue this activity in the future to ensure the sustainability of the Batu Rusa Village fishing community cooperative. Contributions:  Batu Rusa Village fishing community cooperative has good legal standing and governance, as well as transparent and accountable financial management guidelines. Furthermore, this activity has been proven to increase the awareness and skills of cooperative members regarding the importance of legality, governance, and sound financial record-keeping for the cooperative's sustainability.
Kesiapan Infrastruktur Pendukung pada Destinasi Wisata dalam Mewujudkan Sustainable Tourism Development: The Readiness of Supporting Infrastructure for Tourism Destination in Achieving Sustainable Tourism Development Desy Yuliana Dalimunthe; Devi Valeriani; Fitra Hartini; Rulyanti Susi Wardhani
Society Vol 8 No 1 (2020): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v8i1.149

Abstract

For tourism destinations, infrastructure is included as natural resources and man-made resources are natural resources and man-made resources that are needed by tourists when traveling to a tourist destination. This research focuses on the readiness of social, economic, and environmental infrastructures available in tourism destinations. This research aims to analyze the readiness of supporting infrastructure in tourism destinations to achieve Sustainable Tourism Development in Bangka Island for today and the future. This research used an analysis model of IPA (Importance Performance Analysis) to measure the level of one's importance for the performance of other parties. A person's interest was measured by comparing the level of expectation with the performance that carried out using a Likert scale. This research also discussed the extent of tourists' perceptions of the interests or expectations regarding the readiness of supporting infrastructure in the destinations to achieve Sustainable Tourism Development on Bangka Island. a total sample of 240 respondents spread across two selected tourist destinations for each Regency on Bangka Island. This research provides results that the types of infrastructure in Bangka Regency and South Bangka Regency are the concentrate here, such as the economic and social infrastructures, whereas in Central Bangka Regency, the infrastructure that becomes the concentrate here including economic, social, and environmental infrastructures, especially from waste management.
Digitalization, Circular Economy, and BUMDes Sustainability: Evidence from the Bangka Belitung Islands Province Rulyanti Susi Wardhani; Suhdi Suhdi; Darus Altin; Alim Bahri; Muhammad Qomaruddin; Mohd Taufik Bin Mohd Suffian
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 10 No. 1 (2026): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2026.101-02

Abstract

This study investigates the relationship between knowledge, attitude, perceived benefits, and support for the sustainability of digitalization in Village-Owned Enterprises (BUMDes) as a community empowerment mechanism within a circular economy framework in Bangka Belitung Islands Province, Indonesia. Motivated by environmental challenges—particularly waste management—and the need to enhance community empowerment through digital transformation, the study employed a convergent mixed-methods design. Quantitative data from 197 BUMDes managers were analyzed using multiple linear regression, while qualitative data from semi-structured interviews with 10 key informants were analyzed thematically. Knowledge and perceived benefits were positively and significantly associated with sustainability support, whereas attitude showed no significant association, reflecting an attitude–behavior gap linked to infrastructural, financial, and institutional barriers identified through qualitative analysis. Managerial knowledge and perceived advantages of digital technologies emerged as primary drivers of digital transformation, while inadequate infrastructure, limited digital competencies, financial constraints, and weak institutional support remained key barriers. These findings suggest that sustaining BUMDes digitalization as a community empowerment tool requires capacity building, institutional strengthening, collaborative governance, and supportive public policies. This study contributes empirical evidence on rural digital transformation, the circular economy, and community empowerment in an archipelagic region, offering practical implications for policymakers and community development practitioners.
Co-Authors - Arpian, - - Sri Prilmayanti Awaluddin, - A.A. Ketut Agung Cahyawan W Adelia, Revalina Dwi Afifah Akmal Huda Nasution Alfiany Alim Imro’ah Alif Dio Setiawan Alim Bahri Alim Bahri Alim Sholihin Alvina Rahmatania Amalia, Khaerah Amelia Amelia Andi Sylvana Andi Sylvana Andy Mulyana Angelika Anggraeni Yunita Anhar Firdaus Aprillia, Anggi Ari Agung Nugroho Arpian Arpian Athur Waga Ilhamsyah Ayu, I Gusti Ayu Dita Anggiya Dewi Bahri, Alim Bessek Tenri Ampa Chandra Setiawan Charisma Riskidilpha Dalimunthe, Nurzaidah Putri Darus Altin 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 Edy Zulfiar Elis Elis Elis, Elis Erita Rosalina, Erita Erwandy Erwandy Erwandy, Erwandy Eva Ruliyana Faisal Faisal Akbar, Muhammad Faiz Mush’ab Assariy Faradeska Amalia Febriani Setijawan Fitra Hartini Fitra Hartini Fitri Yanti Bustamin Fuadah, Lukluk Gani, Azza Faulin Gebby Epata Paulina Ghiri Basuki Putra Giva Lihin 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 Livia Sandi Luk Luk Fuadah Malle, Syarif Syharir Mariana Mariana Maya Yusnita Megatari, Nur Merlin Fitri Qhairunisa Minrohayati . ML. Astri Prehtin Noviana Mohd Taufik Bin Mohd Suffian Muhammad Akil Rahman Muhammad Qomaruddin Ridwan Murtiadi Awaluddin Mutmainna, Aenun Nanu Hasanuh Nathalia Ningsih, Sherly Rahma Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Nizwan Zukhri Nur Ahmad Ricky Rudianto Nursanita Putri Nurul Dewi Rahmawati Oniela Ramadhana Ulyasari Pajrianti, Eni Paulus Freddy Krissanjaya Pebri Harto Priyansah, Sujadi Rabhi Fathan Muhammad Rahmad Lingga Rahmatania, Alvina Rahmi, Alyah Reniati Reniati Restu Adjie Saputro Revalina Dwi Adelia Rinovian Rais Saadah Siddik Saputri, Angelia Sari Fatimah Mus Sherly Rahma Ningsih Siddik, Saadah Sigit Nugroho Siti Annisa Wahdiniawati Solihin Sidik Sri Suartini Sri Widiastuti Suhdi Suhdi 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 Zafira Azzany