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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Jurnal Entrepreneur dan Entrepreneurship Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember
Reni Yendrawati
Universitas Islam Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Menekan Hama dan Menaikan Ekonomi Petani: Pembuatan Pestisida Nabati dari Kulit Bawang Baraba, Raihana Abdul Aziz; Yendrawati, Reni
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art5

Abstract

The use of chemical pesticides in agriculture is often a quick and effective way to control pests, but it can have a negative impact on soil fertility and the environment. One of the proposed solutions is the production of plant-based pesticides from natural materials, such as shallot peel, which contain active pest repellents (OPTs). This programme aims to educate farmers in Ngargomulyo village, Tanen hamlet, on the importance of using organic materials and managing soil pH to improve the fertility of their farmland. The activity began with a land survey on 9 August, followed by soil pH testing using a pH meter in several rice fields in the village. The methods used included advice, mentoring and direct application of plant protection products to the farmland. The results of the programme showed that farmers in Tanen Hamlet gained a better understanding of the benefits of organic materials such as shallot skin in protecting crops from pests, as well as the importance of maintaining soil pH balance to remain fertile. In addition, by reducing the use of chemical pesticides, farmers can minimise negative impacts on the soil and the environment and reduce production costs. It is hoped that this programme will encourage farmers to use more natural materials in their farming activities in the future. This program can be developed into commercial product to be sold to other farmers, thereby increasing the added value of waste into products of economic value
Increasing the Accuracy of Determining Activity-Based Services Tariffs for Central Surgical Installation (Case at the BLUD Hospital in Indonesia): english Najamuddin , Yunan; Urumsah, Dekar; Mahmudi, Mahmudi; Yendrawati, Reni; Dirgahayu, Teduh; Dwi Rugiarti, Novi; Dwi Ariyani, Asri; Dewi Nindiasari, Avininda; Rosita, Rosita
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 02, September 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss2.art15

Abstract

This research aims to determine the application of cost accounting (unit cost) through the Activity-Based Costing (ABC) method in establishing service rates at Regional Public Service Agency Hospitals (BLUD Hospital). Among the unit costs studied at the BLUD Hospital, the focus was on the surgical service unit. Despite its potential, the ABC method is still underutilized for calculating unit service costs in BLUD hospitals. The evaluation compared traditional tariff calculations, based on Minister of Finance Regulation No. 3 of 2023, with calculations derived from the ABC method. The study's findings revealed that activity-based surgical service units incur unit costs of Rp. 1,205,171.55 for special surgeries, Rp. 935,780.27 for major surgeries, and Rp. 510,425.60 and Rp. 283,569.78 for medium and small operations, respectively. These unit costs serve as the foundation for determining rates by adding the direct costs of each unit. In accordance, service rates will be generated. Notably, the determined tariffs in INA-CBGs are IDR 4,250,000 for special surgeries, IDR 3,300,000 for major surgeries, IDR 1,800,000 for medium surgeries, and IDR 1,000,000 for small surgeries. Consequently, this study recommends the BLUD Hospital management to adopt the ABC method in calculating unit costs as it revealed that the costs attributed to patients in the surgical service unit were lower than the traditional costing method.
Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions Yendrawati, Reni; Adiwafi, Nafil
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art2

Abstract

This study aims at finding the accuracy level of financial distress prediction on companies in the property, real estate, and building construction sectors. The financial distress prediction models employed here are Z-score, Springate, and Zmijewski. The research population involved all property companies registered at the Indonesian Stock Exchange in the period of 2014-2018. Purposive sampling was used to collect 45 companies. The number of observations taken was 225. The data used were the secondary data taken from the Indonesian Stock Exchange website. The findings showed that the models with high accuracy to predict financial distress in the property, real estate, and building construction sector were the Altman Z-Score model, followed by Zmijewski and Springate models.
Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size Rahayu, Yurik Prastika; Yendrawati, Reni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art15

Abstract

This study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies. Secondary data from Osiris were processed and analyzed using panel data regression. The selected data is the Random Effect Model (REM). The findings show that company size has a positive and significant effect on corporate social responsibility disclosure because large companies face higher pressure from stakeholders to increase transparency and accountability, including in terms of CSR disclosure. However, the audit committee and audit quality show no influence. The audit committee has no effect on CSR disclosure, possibly because the audit committee is only a formality to comply with regulations without really supervising and encouraging CSR disclosure. Audit quality has no effect on CSR disclosure because the main focus of the audit is likely still on financial statements, and high audit costs are required to verify the disclosure.
Co-Authors Adiwafi, Nafil Bara Hasnuagi Hinggis Baraba, Raihana Abdul Aziz Dekar Urumsah Dewi Nazza Muhlasiana Dewi Nindiasari, Avininda Dwi Ariyani, Asri Dwi Rugiarti, Novi Erin Febriana Asy’ari Firdaus, Ad Zulfa Geofani Gaby Marcellia, Gaby Mahmudi Mahmudi Najamuddin , Yunan Rahayu, Yurik Prastika Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Rosita Rosita Tarusnawati, Lalitya Reni Teduh Dirgahayu, Teduh