Article Per Year (5 Year)
p-Index From 2020 - 2025
5.216
P-Index
This Author published in this journals
All Journal International Journal of Applied Business Research International Journal of Community Service & Engagement Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science SWARNA Indonesian Journal of Society Development (IJSD) Jurnal Sosial dan Sains SWARNA: Jurnal Pengabdian Kepada Masyarakat
Riauli Susilawaty Hutapea
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Pengaruh Kualitas Sistem, Keamanan dan Harga terhadap Kepuasan Pengguna dalam Penggunaan Paylater (Studi Kasus pada Pengguna Paylater di Kota Bandung) Natalia, Desi; Susilawaty, Riauli
Prosiding Industrial Research Workshop and National Seminar Vol. 13 No. 01 (2022): Vol 13 (2022): Prosiding 13th Industrial Research Workshop and National Semin
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.416 KB) | DOI: 10.35313/irwns.v13i01.4295

Abstract

Pesatnya perkembangan fintech salah satunya paylater sebagai alternatif metode pembayaran memberikan banyak manfaat seperti kemudahan dalam bertransaksi, praktis dan cepat. Namun di samping adanya kemudahan tersebut menyebabkan terjadinya penyalahgunaan data pribadi, keluhan terhadap kesalahan sistem dan faktor lain seperti harga atau biaya yang dibebankan kepada pengguna paylater yang besarnya berbeda-beda setiap platform. Dengan adanya faktor-faktor tersebut dapat membuat pengguna tidak puas dalam penggunaan paylater. Sehingga penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem, keamanan, dan harga terhadap kepuasan pengguna dalam penggunaan paylater. Sampel dalam penelitian ini sebanyak 100 pengguna paylater di Kota Bandung. Dengan menggunakan metode deskriptif kuantitatif dan regresi linier berganda serta alat uji analisis menggunakan SPSS 26, hasil penelitian menunjukkan bahwa secara simultan kualitas sistem, keamanan dan harga berpengaruh terhadap kepuasan pengguna paylater di Kota Bandung. Secara parsial kualitas sistem, keamanan dan harga berpengaruh positif dan signifikan terhadap kepuasan pengguna paylater di Kota Bandung. Nilai koefisien determinasi sebesar 76% artinya variabel kepuasan pengguna dipengaruhi oleh variabel kualitas sistem, keamanan dan harga, sedangkan sisanya sebesar 24% dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam model.
Analisis Peramalan Anggaran Belanja Daerah Dengan Model Arima Dalam Upaya Pelaksanaan Green Economy Di Provinsi Jawa Barat Firdayati Arifin, Nurul; Hutapea, Riauli Susilawaty
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5145

Abstract

Increasing issues related to environmental damage along with population growth each year encourage economic development that is more environmentally friendly (green economy). Until now, there is no precise regulation regarding the amount of environmental budget allocation, so the environmental expenditure budget is still minimal. This study aims to determine the best forecasting method to predict the regional budget for environmental functions in West Java province for 2022 – 2025. This research is a descriptive study with a quantitative and qualitative approach. The data used in this research is the realization of environmental spending in West Java Province from 1994 to 2021. Data analysis was performed using Eviews 9. The results of this study indicate that the ARIMA method is more appropriate than the exponential smoothing method in forecasting because it produces a much smaller error value with a MAPE value of 19.042%.
Analisis Biaya Volume Laba sebagai Alat Perencanaan Laba Pada Pabrik Roti Sri Rejeki Patrol V Baleendah Kabupaten Bandung Rahmawati, Amelia; Imanina Burhany, Dian; Susilawaty Hutapea, Riauli
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5285

Abstract

Penelitian ini dilakukan pada Pabrik Roti Sri Rejeki yang belum melakukan perencaanaan laba yang baik. Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana perencanaan laba yang baik dengan menggunakan analisis biaya volume laba. Analisis tersebut menghitung Break Even Point (BEP), Target penjualan untuk mencapai laba, Margin of Safety (MOS), dan Degree of Operating Leerage (DOL). Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kuantitatif. Jenis data yang diterapkan yaitu data kualititaf dan data kuantitatif dengan sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Langkah-langkah yang dilakukan adalah mengklasifikasikan biaya menjadi biaya variabel dan biaya tetap, melakukan perhitungan margin kontribusi, BEP, target penjualan untuk mencapai laba, MOS, dan DOL. Berdasarkan perhitungan, BEP yang dihasilkan adalah Rp 22.998.668 untuk Roti Kadet, Rp 9.850.762 untuk Roti Tawar Besar, Rp 34.271.264 untuk Roti Kasino, dan Rp 7.647.433 untuk Roti Spesial. MOS yang dihasilkan adalah 97% untuk Roti Kadet, 94% untuk Roti Tawar Besar, 93% untuk Roti Kasino, dan 94% untuk Roti Spesial. DOL yang dihasilkan adalah 1,03 untuk Roti Kadet, 1,07 untuk Roti Tawar Besar dan Roti Kasino, dan 1,06 untuk Roti Spesil. Diharapkan hasil dari penelitian ini dapat membantu perusahaan dalam perencanaan laba yang optimal melalui perhitungan biaya volume laba.
The Relationship between CSR and Profitability through Environmental Performance Moderation: The Use of Robust Path Analysis in Warp-PLS Susilawati, Riauli; Syarief, Mochamad Edman; Mai, Muhamad Umar
Jurnal Internasional Penelitian Bisnis Terapan Vol 6 No 02 (2024)
Publisher : Politeknik Negeri Bandung

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

Abstract

This research intends to investigate the impact of company social responsibility (CSR) on profitability through the moderating role of environmental performance represented by PROPER. Path analysis using WarpPLS was employed to examine 72 manufacturing firms listed on the Indonesian Stock Exchange (IDX). The results reveal that CSR has a significant positive impact on financial performance because in addition to being accountable to their shareholders, companies can legitimize that their social actions are in line with the expectation of society. Besides, environmental performance affects company profitability since, referring to the legitimacy theory framework, the public perceives that the industrial waste management practices carried out by the companies benefit the environment. This condition has a potential to enhance competitive advantage and ultimately increase company profits. The study is expected to contribute to filling the gaps in the literature regarding the relationship between CSR and corporate performance. Besides, it increases understanding and insights for practitioners, including investors, management, and consumers, regarding the role of PROPER in mediating the link between CSR practices and company financial performance, particularly in the context of Indonesian manufacturing companies.
Pengaruh Persepsi Kemudahan Penggunaan Terhadap Minat Pengguna Financial Technology Berdasarkan Teori Technology Acceptance Model (TAM) Syam, Yasmin Az Zahra; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3323

Abstract

The emergence of financial technology or Fintech provides many benefits and conveniences. One of them is digital payment systems such as Go-Pay, OVO and DANA that make the transaction process easier. In using a technology requires the interest of the user. Determine the effect of perceived ease of use on the interest of Fintech users by using the TAM theory approach is the purpose of this study. The research sample is 110 respondents of Fintech users in Garut City. Simple linear regression analysis is used in data analysis techniques. Thec resultsc ofc thec studyc stated thatc ease of use had a positivec andc significantc effectc onc the interestc ofc Fintech users in Garut City with a large influence of 69.1%.
Analysis of Implementation of Carbon Tax Policy in Efforts to Address Climate Change Issues with Studies in Australia, Japan, Colombia, and Indonesia Putri, Hannisa Oktora; Hutapea, Riauli Susilawaty
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5164

Abstract

The Indonesian government's commitment to reducing carbon emissions in order to handle climate change, one of which is the carbon pricing policy implemented through the carbon tax instrument. However, in practice, the implementation of the carbon tax has been delayed until 2025. This research is done to know about how carbon tax rate, and the implementation of carbon tax policies in Australia, Japan, and Colombia is then compared to the planned implementation in Indonesia based on Law Number 7 of 2021. The research method used is comparative qualitative, with data collection methods in the form of documentation and literature study. There are several things that deserve review in the implementation of this carbon tax policy, including those related to governance, regulatory arrangements, and economic and social preparedness.
Pengaruh Pengungkapan Lingkungan, Sosial, Tata Kelola (LST), dan Inovasi Hijau terhadap Nilai Perusahaan Shadra, Mutiara; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5873

Abstract

Attention to sustainability aspects, particularly through environmental, social, and governance (ESG) factors, is on the rise among shareholders. ESG disclosure is the process of providing information about a company's ESG performance to the public. In addition, companies can also increase their company value through green innovation. Green innovation is the process of creating new products, processes, or services that are more environmentally friendly. This study was conducted to analyze the effect of ESG disclosure and green innovation on firm value. This research is quantitative descriptive study using secondary data. The population is consumer goods companies listed on the Indonesia Stock Exchange during the period 2018-2022. The analytical technique used is a panel regression model, which was analyzed using the Eviews 13 program. The result of this study indicate the ESG disclosure has effect on firm value, while the green innovation has no effect on firm value.
Managerial and Accounting Training for Professionalism Development of Village-Owned Enterprises: - Priyatiningsih, Katharina; Susilawaty, Riauli; Gunawan , Arwan
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2636

Abstract

Part of the village's wealth is managed as assets through business entities called BUMDes with the products produced being goods and services to meet the needs of village communities, so BUMDes is often referred to as a new approach to mobilize and improve the economy of village communities based on the potential and needs of the village. The general aim of BUMDes Sariwangi, Parongpong District, West Bandung Regency is to improve the village economy, improve community businesses, create opportunities and market networks that support the public service needs of residents, improve community welfare through improving public services, as well as for economic growth and equality which leads to income. village communities and village original income. BUMDes requires human resources with high qualifications and professionalism to overcome challenges, be adaptive, and provide services to the community. The issue of managerial and accounting abilities becomes the focus in solving problems that arise due to a lack of education level and understanding of professionalism at work. Developing professionalism through creativity, innovation, and responsiveness into the concept of understanding skills in managerial and accounting training is expected to bring BUMDes Sariwangi to develop more professionally as a business organization in rural areas. The results show that after training, managerial and accounting abilities have improved, and professionalism has developed.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Dengan Menggunakan Microsoft Access 2019: (Studi Kasus pada UMKM Toko Syarifah-Rancaekek) Putri, Salwa Ananda; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5080

Abstract

All companies in various fields need a good information system so that their business operations can run effectively and efficiently. In this increasingly modern era, technology has become an important part of human life, one of which is in the company’s business operations. In the application of information systems in a company, technology is increasingly providing convenience and benefits in the work process – Syarifah Store is a small-scale trading company that also has a convection industry to produce Muslim clothing for adult women herself. In business activities, Syarifah Store currently still uses manual recording, one of which is inventory recording activities that still use paper. This manual inventory recording system is considered impractical and the resulting information is not always accurate and precise. The researcher aims to design a finished goods inventory application program at the Syarifah Store. The method used in this design is the SDLC (System Development Life Cycle) method. This application is made to record inventory movements of finished goods, determine the cost of goods sold using the moving average method, present reports of incoming and outgoing finished goods, and present inventory stock reports. The design of this application uses the Microsoft Access 2019 database.
Analisis Break Even Point Sebagai Alat Perencanaan Penjualan dan Laba Pada UMKM Bolu Susu Lembang Pak Bhabin Anisa, Suci; Sembiring, Etti Ernita; Surya, Rendra Trisyanto; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.5132

Abstract

This research was conducted to plan the desired sales and profits at UMKM Bolu Susu Lembang Pak Bhabin which will not experience a decrease in profit. The research method used is descriptive quantitative research using single product Break Even Point (BEP) analysis, Multi Product Break Even Point (BEP), profit target analysis, and Margin of Safety (MoS) analysis. Based on the research results, it is known that the BEP for a single product is Bolu Susu much as 34,360 units or Rp 1.199.086.332, Pie Susu 10.131 units or Rp 22.874.530, and Kue Balok 2.476 units or Rp 86.670.451; Multi Product BEP of at least 41,910 units for the product as a whole or Rp 1.327.507.369, then Bolu Susu that must be sold is 26,023 units, Pie Susu Pie Susu 10.719 units and Kue Balok 5.168 units; to achieve the profit target of Bolu Susu 93,202 units or Rp 3.262.069.000, Pie Susu 21.077 units or Rp 463.686.136, dan Kue Balok 6.725 unit atau Rp 235.390.077; MoS is on Bolu Susu 40% or Rp 791.433.668, Pie Susu 57% or Rp 292.519.470 and Kue Balok 78% or Rp 308.654.549.
Co-Authors Ahmad Syarief Andina Tri Dewanti Anisa, Suci Arry Irawan Arry Irawan, Arry Arwan Gunawan Barnas, Benny Brendan T Chen Carol Yirong Lu Carolina Magdalena Lasambouw Chikita Bela Martunisa Dahtiah, Neneng Deni Mulyana DESI NATALIA, DESI Devi Rahayu Andista Dian Imanina Burhany Djuwarsa , Tjetjep Eni Wijaya Firdayati Arifin, Nurul Fitri Puspitasari Gina Siti Nur Afiah Gunawan , Arwan Hadiani, Fatmi Hastuti Hastuti Ishak, Jouzar Farouq Lina Setiawati Marshela, Chindy Mia Rosmiati Mochamad Umar Mai Mulyandani, Vina citra Nadiati Arifha Nurani Nono Wibisono Pakpahan, Rosma Priyatiningsih, Katharina Putra, Sugih Sutrisno Putri, Hannisa Oktora Putri, Salwa Ananda Raden Ayu Syarifa Rahmawati, Amelia Reffi Trinovayanti Purwanto Rendra Trisyanto Surya Rudini Faina Dewi Sembiring, Etti Ernita Septian Dwi Priyatmoko Shadra, Mutiara Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI SURYA, Rendra Trisyanto Syam, Yasmin Az Zahra Syarief, Mochamad Edman Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Usmani, Usmani Vitasya Utami Marsu Marsa Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti