Article Per Year (5 Year)
p-Index From 2021 - 2026
9.157
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 88 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 88 Documents
Search

 5   6   7   8   9 
Strategies to Enhance Christian Community Trust through Spiritual Leadership and Public Service Quality, with Satisfaction as a Mediating Variable, at the Christian Community Guidance Division (Bimas Kristen) of the Ministry of Religious Affairs, Bangka Belitung Islands Province Paulus Freddy Krissanjaya; Ari Agung Nugroho; Nizwan Zukhri; Rulyanti Susi Wardhani
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 6 No. 3 (2026): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/ijbtob.v6i3.415

Abstract

This study aimed to analyze the effects of Spiritual Leadership and public service quality on congregational satisfaction and their impact on the trust of Christian congregants in the Christian Guidance Division of the Regional Office of the Ministry of Religious Affairs of the Bangka Belitung Islands Province. The study was motivated by the need for religious public services that not only emphasize administrative efficiency but also provide professional, humane, responsive, and spiritually grounded services to strengthen satisfaction and trust among service users. A quantitative approach with a survey method was employed in this study. The sample consisted of 395 Christian congregants in the Bangka Belitung Islands Province who had previously received services from the Christian Guidance Division. Respondents were selected using purposive sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that Spiritual Leadership had a positive and significant effect on congregational satisfaction. Public service quality also positively and significantly influenced congregational satisfaction. Furthermore, both Spiritual Leadership and public service quality had positive and significant effects on Christian congregational trust. Congregational satisfaction was found to positively influence trust and significantly mediated the relationships between Spiritual Leadership, public service quality, and congregational trust. These findings suggest that strengthening effective Spiritual Leadership and improving service quality can enhance satisfaction and sustain public trust in religious public services.
Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies Livia Sandi; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.479

Abstract

Purpose: This study aims to analyze the effect of production cost structure and sales growth on profitability and examine the role of inflation as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Methodology: This study employed a quantitative approach using secondary data from 19 companies selected through purposive sampling, resulting in 57 observations. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS. Results: The results show that the production cost structure has a significant negative effect on profitability, with a regression coefficient of -0.312 (p= 0.001). Meanwhile, sales growth has no significant effect on profitability, with a coefficient of 0.027 (p= 0.765). Furthermore, inflation does not moderate the effects of production cost structure or sales growth on profitability. Conclusions: The findings indicate that company profitability is more strongly influenced by internal factors, particularly production cost efficiency, than by external factors such as inflation. The relationship between the main variables is direct and not influenced by inflationary conditions. Limitations: This study is limited to a three-year observation period and uses a limited number of variables; therefore, it does not fully capture all factors that may influence profitability. Contribution: This study contributes to the profitability literature and offers practical guidance for management and investors to assess performance through cost efficiency and sales growth.
THE MEDIATING ROLE OF BUDGET RATCHETING ON OWN-SOURCE REVENUE AND REVENUE SHARING FUNDS' EFFECT ON CAPITAL EXPENDITURE Faisal Faisal; Akmal Huda Nasution; Edy Zulfiar; Mariana Mariana; Anhar Firdaus; Rulyanti Susi Wardhani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4620

Abstract

Objectives:      This study aims to analyze the direct effect of Local Own-Source Revenue (PAD) and Revenue Sharing Fund (DBH) on Capital Expenditure, as well as to examine the mediating role of Budget Ratcheting in these relationships.Methodology: The research employs a quantitative approach with multiple linear regression analysis, utilizing time-series cross-sectional data from 23 regencies/cities in Aceh Province over a five-year period (2018–2022). Data were obtained from audited Local Government Financial Statements (LKPD), covering PAD, DBH, Capital Expenditure, and Budget Ratcheting variables. The analysis was conducted using SPSS version 25, with classical assumption tests applied to ensure model validity.Findings:         The results show that PAD does not have a statistically significant effect on Capital Expenditure (p = 0.234), suggesting the presence of contextual influences such as governance quality and fiscal policy implementation. Conversely, DBH demonstrates a significant positive impact on Capital Expenditure (p = 0.000), consistent with prior studies emphasizing its role in enhancing local government investment capacity. Mediation analysis reveals that Budget Ratcheting strengthens the relationship between PAD and Capital Expenditure despite the initial insignificance (p = 0.015). Moreover, Budget Ratcheting mediates the relationship between DBH and Capital Expenditure with a notable negative adjustment effect (p = 0.005).Conclusion:     The study highlights the critical role of revenue-sharing mechanisms and adaptive budgeting practices in supporting regional development. Strengthening fiscal management and enhancing budget flexibility are recommended strategies to maximize the effectiveness of local revenue streams in driving capital expenditures.
Detection of Social Proximity and Sanctions on PBB Tax Compliance: Quasi-Experiment in Pangkalpinang City Wardhani, Rulyanti Susi; Nugroho, Sigit; Rudianto, Nur Ahmad Ricky
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.28590

Abstract

Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and Building Tax (PBB-P2) in Pangkalpinang City. Sixty-five taxpayers participated in a quasi-experimental pretest–posttest intervention that included neighborhood discussions led by community leaders and reminders of social and administrative sanctions. Compliance rose after the intervention, as indicated by Spearman's correlation and the Wilcoxon test. The findings indicate that social proximity and perceived sanctions are positively associated with taxpayer compliance, and that community expectations and social norms function as informal social control that complements formal sanctions. These findings imply that integrating community-based and educational approaches with sanction enforcement can enhance local tax compliance, particularly in tightly knit cities like Pangkalpinang.
PEMBERDAYAAN BUMDes PAGARAWAN MELALUI PRODUKSI DAN PEMASARAN PAKAN ORGANIK BERPROBIOTIK Restu Adjie Saputro; Nurzaidah Putri Dalimunthe; Zafira Azzany; Faiz Mush’ab Assariy; Giva Lihin; Sujadi Priyansah; Rulyanti Susi Wardhani; Rahmad Lingga
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.54491

Abstract

Badan Usaha Milik Desa (BUMDes) memiliki peran strategis dalam mendorong kemandirian ekonomi desa melalui pengelolaan potensi lokal. Namun, BUMDes Pagarawan di Kabupaten Bangka masih menghadapi permasalahan tingginya biaya produksi budidaya ikan akibat ketergantungan pada pakan pabrikan serta keterbatasan kemampuan dalam pengemasan dan pemasaran produk. Kondisi tersebut mendorong perlunya pengembangan pakan ikan organik berbasis probiotik yang dapat diproduksi secara mandiri dan dipasarkan secara lebih luas. Kegiatan Pengabdian Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas mitra dalam produksi pakan ikan probiotik serta memperkuat strategi pengemasan dan pemasaran berbasis digital. Metode pelaksanaan meliputi koordinasi awal dengan mitra, pelatihan dan sosialisasi produksi pakan ikan probiotik, pendampingan pemasaran digital, produksi massal pakan, serta pengemasan dan promosi produk. Hasil kegiatan menunjukkan bahwa mitra mampu memproduksi pakan ikan organik berbasis probiotik secara mandiri dengan kualitas yang lebih terjaga dan biaya yang lebih efisien. Selain itu, penerapan branding dan pemasaran melalui media sosial mulai menarik minat konsumen dan membuka peluang pasar baru. Kegiatan ini menunjukkan bahwa integrasi peningkatan kapasitas produksi dan pemasaran digital berperan penting dalam memperkuat keberlanjutan usaha BUMDes.
Factors Affecting User Satisfaction of SISKEUDES in Village Financial Management Fitri Yanti Bustamin; Rulyanti Susi Wardhani; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (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 Chandra Setiawan; Rulyanti Susi Wardhani; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (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
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Muhammad Qomaruddin Ridwan; Rulyanti Susi Wardhani; Alim Bahri; Darus Altin; Karmawan Karmawan; Alfiany Alim Imro'ah
Ratio : Reviu Akuntansi Kontemporer Indonesia 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.
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