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All Journal Jurnal Akuntansi Distribusi Bisma: Jurnal Bisnis dan Manajemen YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Innovation in Research of Informatics (INNOVATICS) Jurnal Ekonomi Bisnis Dan Industri (EBI) Otonomi CENDEKIA : Jurnal Ilmu Pengetahuan Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Arastirma Jurnal Neraca Peradaban Jurnal Ekonomi Perjuangan (JUMPER) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Ilmiah Manajemen dan Kewirausahaan Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat EKOBIMA Ekonomi Bisnis dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Rizky Ridwan
Universitas Cipasung Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Pakaian Jadi Dan Tekstil. Apakah Ini Sektor Yang Berbeda? Rizky, Rizky Ridwan; Dewi Ratnasari Astuti; Sri Julianti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1665

Abstract

The aim of this research is to determine the effect of company size and asset growth on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The data collection technique used in sampling is non-probability sampling, namely a sample determination technique using certain considerations using financial reports from 2018-2022, some data needs to be outliers so that a final total of 48 companies in the research sample is obtained. The data analysis method used is multiple linear regression analysis using the SPSS 25 and Microsoft Excel 2010 programs. The results of the research state that simultaneously company size and asset growth have a significant effect on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange.
Faktor-Faktor Utama Nilai Perusahaan: Ukuran Perusahaan, Leverage, Dan Profitabilitas Dewi Ratnasari Astuti; Rizky, Rizky Ridwan; Fitri Nurlaila
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1675

Abstract

How the size, leverage, and profitability of a company affect its value is the purpose of this study. Firm value is an assessment made by investors to determine the level of success of a company, and is usually correlated with stock prices. In this case, company size, profitability, and leverage are some of the factors that affect its value. 21 LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022 were sampled. The results showed that the firm size variable was positively and significantly influenced by firm value, the leverage variable was positively and significantly influenced by firm value, and profitability was negatively and significantly influenced. according to the results of the t test.
Fintren.id : Integrasi Kartu Santri Digital untuk Peningkatan Manajemen Keungan Pendidikan dan Koperasi Pesantren Dede Rizal Nursamsi; Ridwan, Rizky; Dheri Febiyani Lestari; Kamil, Mustopa; Fitria Azhari, Dwiana; Nuraeni, Nurul
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2026): Februari
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i1.453

Abstract

Pondok pesantren memiliki peran strategis dalam penyelenggaraan pendidikan Islam di Indonesia. Namun, pada praktiknya, pengelolaan informasi dan keuangan di banyak pesantren masih dilakukan secara manual, sehingga berdampak pada rendahnya efisiensi dan transparansi. Program pengabdian ini bertujuan mengimplementasikan digitalisasi koperasi serta pengembangan website pesantren berbasis kartu santri digital sebagai upaya meningkatkan efisiensi pengelolaan keuangan, transparansi, serta literasi digital keuangan dan perilaku keuangan sosial bagi santri, orang tua, dan pengelola pesantren. Metode pelaksanaan menggunakan pendekatan Participatory Rural Appraisal (PRA) dengan melibatkan mitra secara aktif pada seluruh tahapan kegiatan, meliputi sosialisasi, pelatihan, penerapan teknologi, dan evaluasi. Hasil kegiatan menunjukkan bahwa penerapan sistem pembayaran elektronik melalui kartu santri digital dan pengembangan website pesantren mampu memperbaiki tata kelola keuangan serta memudahkan pemantauan pengeluaran santri. Selain itu, program ini juga meningkatkan literasi digital santri dan pengelola pesantren, sekaligus memperkuat operasional koperasi berbasis digital. Secara keseluruhan, program ini berhasil meningkatkan mutu pendidikan dan sistem keuangan pesantren yang lebih transparan, efisien, serta mendukung kemandirian ekonomi pesantren secara berkelanjutan.
Pengaruh modal kerja dan perputaran persediaan terhadap laba bersih pada perusahaan sektor kesehatan yang terdaftar di bursa efek indonesia (BEI) Husniati, Adilah; Ridwan, Rizky; Khodijah, Amalia Siti
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3209

Abstract

The study was conducted to analyze the effect of working capital and inventory turnover on net profit. A quantitative approach was applied using secondary data in the form of financial statements. The population included health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A purposive sampling method was applied, resulting in a sample of 25 companies. Data analysis was performed by applying panel data regression using EViews software version 13. Based on the test results, working capital had a positive and significant effect on net profit, while inventory turnover had a negative and significant effect on net profit. Simultaneously, these two independent variables significantly affect net profit in healthcare companies. The findings of this study are expected to serve as a reference for companies in managing working capital and inventory more efficiently to increase profitability.
Pengaruh Pelatihan Dan Penilaian Kerja Terhadap Produktivitas Kerja Pada CV Kerajinan Anyaman Bambu Raya Di Kabupaten Tasikmalaya Ramdani Alfalah; Yudi Setia Rachmanda; Rizky Ridwan; Aldy Agustian; Ajang Alim Yusup Bustomi
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk: (1) Mengetahui pelatihan kerja, penilaian kerja dan produktivitas kerja pada CV. Kerajinan Anyaman Bambu Raya Di Kabupaten Tasikmalaya; (2) Mengetahui pengaruh pelatihan kerja terhadap produktivitas karyawan pada CV. Kerajinan Anyaman Bambu Raya Di Kabupaten Tasikmalaya; (3) Mengetahui pengaruh penilaian kerja terhadap produktivitas karyawan pada CV. Kerajinan Anyaman Bambu Raya Di Kabupaten Tasikmalaya. Penelitian ini dilakukan pada CV. Kerajinan anyaman bambu raya di kabupaten tasikmalaya dengan populasi sampel sebanyak 52 orang karyawan, data yang digunakan adalah data primer dengan pendekatan kuantitatif. Teknik analisis data yang digunakan adalah regresi linier berganda dengan alat analisis SPSS-25. Hasil penelitian menunjukan bahwa nilai sig <0,05 yaitu untuk pelatihan kerja sebesar 0,011 artinya variabel pelatihan kerja memiliki pengaruh terhadap variabel produktivitas kerja, untuk nilai sig penilaian kerja sebesar 0,018 artinya variabel penilaian kerja memiliki pengaruh terhadap variabel produktivitas kerja. Jadi pelatihan kerja dan penilaian kerja berpengaruh terhadap produktivitas kerja pada CV. Kerajinan Anyaman Bambu Raya Di Kabupaten Tasikmalaya
EARLY DETECTION OF VILLAGE FUND FRAUD VIA FORENSIC ACCOUNTING SYSTEMS IN INDONESIA Rizky Ridwan; Dede Riswandi; Siti Fathiyah Mashruroh; Sidik Nasir Akbar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i1.7483

Abstract

The rising incidence of corruption in village funds in Indonesia poses a serious threat to rural development. Data from the Corruption Eradication Commission (KPK) for 2020–2024 show state losses exceeding IDR 2.5 trillion. This study examines the effects of forensic accounting, the village financial system (SISKEUDES), and human resource quality on the early detection of village fund fraud and tests the moderating role of moral justification. A mixed-method approach with an explanatory sequential design was employed. The quantitative phase involved 325 village officials in West Java Province and was analyzed using SEM-PLS, followed by qualitative in-depth interviews and focus group discussions to enrich interpretation. The findings indicate that forensic accounting, SISKEUDES, and human resource quality significantly improve early fraud detection. The study’s main contribution is empirical evidence that moral justification negatively moderates these relationships, weakening the effectiveness of technical systems and personnel competence. This research advances the literature by integrating technical, systemic, and psychological factors into a unified framework for village-level fraud detection, highlighting moral justification as a critical factor undermining fraud prevention.
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Ajang Alim Yusup Bustomi Aldy Agustian Aldy Agustian Alfin Nur Arifah Alfin Alwin, Cindi Ardian, Muhamad Arif Muhamad Nurdin Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dede Riswandi Dede Rizal Nursamsi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Fitria Azhari, Dwiana Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Husniati, Adilah Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Kamil, Mustopa Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari Nuraeni, Nurul NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurherawati, Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Ramdani Al Falah Ramdani Al Falah Ramdani Alfalah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Sidik Nasir Akbar Sindi Nopitasari Siti Fathiyah Mashruroh Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi Setia Rachmanda Yulianti, Reva