Article Per Year (5 Year)
p-Index From 2020 - 2025
5.165
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) WIDYABHAKTI Jurnal Ilmiah Populer JURNAL AKUNTANSI Balance Vocation Accounting Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Bisnisman : Riset Bisnis dan Manajemen International Journal of Business, Law, and Education Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesian Accounting Literacy Journal Sanskara Ekonomi dan Kewirausahaan Jurnal Multidisiplin West Science Eastasouth Journal of Impactive Community Services Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science Scientechno: Journal of Science and Technology Journal Markcount Finance West Science Accounting and Finance Pinisi Journal of Entrepreneurship Review West Science Social and Humanities Studies Journal of Social Science Utilizing Technology Pengabdian Pendidikan Indonesia (PPI) Journal of Social Science Utilizing Technology JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah)
Rina Destiana
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
The Effect of Green Project Financing, Investment Sustainability, and Green Bonds Policy on the Growth of Renewable Energy Industry in Indonesia Loso Judijanto; Rina Destiana; Dwi Dersmi Selan; Budi Sulistiyo Nugroho; M. Ali Mauludin
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.974

Abstract

This study investigates the effect of green project financing, investment sustainability, and green bonds policy on the growth of the renewable energy industry in Indonesia through a quantitative analysis. A cross-sectional survey design is utilized to collect data from stakeholders involved in renewable energy projects, financial institutions, government agencies, and other relevant entities. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 3 software is employed to analyze the data and examine the relationships between the latent constructs. The findings reveal significant positive relationships between green project financing, investment sustainability, green bonds policy, and the growth of the renewable energy industry. These results underscore the importance of supportive policy frameworks, access to finance, and sustainable investment practices in driving renewable energy deployment. The study contributes to a deeper understanding of the factors influencing renewable energy development in Indonesia and provides valuable insights for policymakers, investors, and practitioners seeking to advance sustainable energy transitions.
Analisis Peran Keamanan Siber dan Keterampilan Digital dalam Pertumbuhan Usaha Kecil Menengah di Era Ekonomi Digital di Indonesia Iin Angraen Napu; Endang Supriatna; Camelia Safitri; Rina Destiana
Sanskara Ekonomi dan Kewirausahaan Vol. 2 No. 03 (2024): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v2i03.411

Abstract

Penelitian ini menyelidiki peran penting langkah-langkah keamanan siber dan keterampilan digital dalam mendorong pertumbuhan Usaha Kecil dan Menengah (UKM) dalam ekonomi digital di Indonesia. Analisis kuantitatif yang melibatkan 150 UKM dilakukan untuk menguji hubungan antara praktik keamanan siber, keterampilan digital, dan indikator pertumbuhan UKM. Temuan menunjukkan bahwa tingkat keamanan siber dan keterampilan digital yang lebih tinggi dikaitkan dengan pertumbuhan UKM yang lebih besar. Selain itu, keterampilan digital memediasi sebagian hubungan antara tindakan keamanan siber dan pertumbuhan UKM. Hasil ini menggarisbawahi pentingnya investasi strategis dalam ketahanan keamanan siber dan kemampuan digital agar UKM dapat berkembang di lanskap digital Indonesia yang dinamis. Para pembuat kebijakan didesak untuk merancang dan mengimplementasikan kebijakan yang mendukung UKM dalam meningkatkan keamanan siber dan keterampilan digital, sehingga dapat mendorong pertumbuhan ekonomi yang inklusif dan inovasi.
HUBUNGAN TUJUAN PERBANKAN SYARIAH, KEPUASAN DAN LOYALITAS NASABAH Dwi Budi Srisulistiowati; Dovina Navanti; Sri Rejeki; Rina Destiana
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10638

Abstract

Tujuan Perbankan Islam didefinisikan dengan baik sebagai konsisten dengan Syariah, karakterisasi unik dan tujuan perbankan syariah mencakup penawaran bisnis yang selaras dengan hukum Syariah. Bank syariah menawarkan layanan yang melayani kepekaan agama, misalnya, menghormati kewajiban finansial dan moral kepada Tuhan dan pemangku kepentingan. Penelitian ini bertujuan menguji hubungan antara tujuan perbankan syariah dengan kepuasan nasabah, dan loyalitas nasabah. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuesioner yang diperoleh sebanyak 270 responden. Dalam penelitian ini yang menjadi populasi adalah nasabah Bank Syariah Indonesia riil yang membuka rekening bank dan menjadi nasabah dengan cara menabung selama minimal 1 tahun, Dan teknik analisis menggunakan software Smart PLS. Hasil penelitian ini telah membutikan bahwa H1 tujuan perbankan syariah berpengaruh terhadap loyalitas. H2 tujuan perbankan syariah berpengaruh terhadap Kepuasan. Dan H3 kepuasan berpengaruh terhadap loyalitas. Kata Kunci: Tujuan Perbankan Syariah, Kepuasan, Loyalitas
EVALUASI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PADA USAHA KECIL DAN MENENGAH (UKM) Destiana, Rina; Rawi, Rawi; Neliana, Tri; Muthiarsih, Tiara
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11622

Abstract

Studi ini bertujuan untuk mengevaluasi efektivitas penggunaan Sistem Informasi Akuntansi (SIA) dalam meningkatkan efisiensi operasional pada Usaha Kecil dan Menengah (UKM) di Indonesia. Melalui analisis yang komprehensif, penelitian ini mengkaji bagaimana implementasi SIA dapat mengoptimalkan proses bisnis, meningkatkan keakuratan pelaporan keuangan, serta mendukung pengambilan keputusan strategis di lingkungan UKM. Temuan penelitian mengungkapkan bahwa integrasi SIA yang optimal dapat menghasilkan peningkatan yang signifikan dalam hal produktivitas, pengendalian biaya, serta kemampuan UKM untuk beradaptasi dengan perubahan pasar secara lebih responsif. Implikasi dari hasil penelitian ini memberikan wawasan yang berharga bagi pengelola usaha, pembuat kebijakan, serta pengembang SIA dalam upaya mendorong pertumbuhan UKM yang berkelanjutan di era transformasi digital.Kata Kunci: Sistem Informasi Akuntansi, UKM, Efisiensi Operasional
Menciptakan dan Mengembangkan Usaha Baru UMKM pada Masyarakat di Kecamatan Kabila Bone Provinsi Gorontalo Haeranah, Haeranah; Rizani , Ahmad; Suroso, Adi; Destiana, Rina; Sumo, Maimon
Pengabdian Pendidikan Indonesia Vol. 1 No. 02 (2023): Artikel Riset Periode Desember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ppi.v1i02.3370

Abstract

Usaha mikro kecil dan menengah (UMKM) memiliki peran penting bagi suatu negara. Keberadaan UMKM akan memberiakan sumbangsi terhadap peningkatan pertumbuhan dan perkembangan ekonomi suatu negara. UMKM muncul dari orang-orang yang memiliki inisitif dan keberanian dalam mendirikan usaha atau bisnis. Jumlah UMKM di Indonesia terus mengalami peningkatan termasuk di provinsi gorontalao khususnya di desa Bilungo. Banyak potensi yang ada di desa Bilungo yang bisa dimanfaatkan untuk diolah menjadi kegiatan bisnis atau usaha. Untuk menciptakan peluang usaha baru maka diperlukan orang-orang kreatif dan inovatif dalam mengembangkan bisnisnya.Pengabdian ini bertujuan untuk memberiakan motivasi dan juga strategi yang komprehensif kepada masyarakat agar tertatik untuk mengembangkan potensi bisnis yang dimiliki agar dapat menciptakan dan mengembangkan kegiatan usaha atau bisnis baru.
Revisiting Neoliberalism in Indonesian Minimarket Marketing Strategies and Financial Reporting: How Do They Perform? Destiana, Rina; Rawi, Rawi; Muthiarsih, Tiara
Scientechno: Journal of Science and Technology Vol. 3 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/scientechno.v3i1.1012

Abstract

This study analyzes the impact of neoliberalism in minimarket marketing strategies on financial reporting and financial performance in Indonesia, focusing on the case studies of Indomaret and Alfamart. Neoliberalism, with its emphasis on market liberalization and deregulation, has influenced the business model and marketing strategy of minimarkets. This study uses a qualitative approach with descriptive analysis. Data was obtained through in-depth interviews, literature studies, and analysis of financial statements. The results of the study show that marketing strategies influenced by neoliberalism have a significant impact on financial reporting and financial performance of the two minimarkets.
Pelatihan Manajemen Keuangan Berbasis Digital untuk UMKM di Era Transformasi Digital Fitriana Rakhma Dhanias; Warkianto Widjaja; Dipa Teruna Awaludin; Burhanuddin Jauhari; Rina Destiana
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2024): November 2024 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Pengelolaan keuangan yang efektif dan efisien menjadi salah satu faktor kunci keberhasilan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi tantangan era transformasi digital. Namun, keterbatasan pengetahuan dan keterampilan dalam manajemen keuangan berbasis digital sering kali menjadi hambatan bagi pelaku UMKM untuk mengoptimalkan kinerja dan daya saing mereka. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan manajemen keuangan berbasis digital kepada pelaku UMKM, yang dirancang untuk meningkatkan literasi keuangan dan kemampuan menggunakan teknologi digital dalam pengelolaan keuangan usaha. Kegiatan pengabdian masyarakat ini dilaksanakan melalui pendekatan partisipatif yang melibatkan pelaku UMKM di wilayah target, dengan metode pelatihan meliputi paparan teori, simulasi penggunaan perangkat lunak keuangan digital, dan pendampingan praktik langsung. Materi pelatihan mencakup pengenalan konsep dasar manajemen keuangan, pengelolaan arus kas, pencatatan transaksi berbasis aplikasi, dan analisis laporan keuangan sederhana menggunakan perangkat digital. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menggunakan teknologi digital untuk mengelola keuangan usaha secara lebih efektif. Peserta juga melaporkan peningkatan efisiensi waktu dan akurasi pencatatan keuangan setelah implementasi pelatihan. Dengan demikian, program ini diharapkan mampu mendukung pengembangan UMKM yang lebih adaptif terhadap tuntutan era digital, serta berkontribusi pada pertumbuhan ekonomi lokal secara berkelanjutan.
The Relationship between ESG Scores and Corporate Governance Practices on Corporate Financial Stability in the Infrastructure Sector in Indonesia Loso Judijanto; Rina Destiana
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1432

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) scores and corporate governance practices on corporate financial stability in Indonesia's infrastructure sector. Using a quantitative approach, data were collected from 60 infrastructure companies through a Likert-scale questionnaire (1-5) and analyzed using SPSS version 25. The findings reveal that both ESG scores and corporate governance practices significantly and positively influence corporate financial stability, with governance practices showing a stronger impact. The results underscore the synergistic relationship between ESG and governance, highlighting their importance in mitigating risks and enhancing resilience in high-capital industries like infrastructure. These insights provide actionable recommendations for corporate leaders and policymakers to strengthen governance and sustainability practices, fostering long-term financial stability and competitiveness.
Financial Management of MSMEs in Cirebon Regency: A Qualitative Approach in Improving Performance and Sustainability Destiana, Rina; Komara, Acep
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1430

Abstract

ABSTRACT Background. Effective financial management is a crucial aspect for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency in achieving optimal performance and business sustainability. With the existence of MSMEs that contribute significantly to the regional economy, a deep understanding of financial management is very important. Purpose. This research aims to explore the financial management practices of MSMEs through a qualitative approach, analyze the challenges faced, and identify strategies that can be applied to improve financial management. Method. This study applies a qualitative approach to explore the financial management practices of MSMEs in Cirebon Regency. Participants consisted of 20 MSME owners who manage businesses in the food and beverage, handicraft, and trade sectors, with a minimum of two years of experience. Data were collected through in-depth interviews and observations. The interviews use a semi-structured guide to obtain information about financial management practices, challenges faced, and strategies implemented, conducted directly at the business site to provide better context. Observations are carried out to understand daily financial management practices, including recording transactions and interactions with customers. The data obtained was analyzed using a thematic analysis approach. The analysis process begins with the transcription of interviews and recording of observations, followed by the identification of the main themes that emerge and their grouping into relevant categories. The results of the analysis are expected to provide in-depth insights into the financial management of MSMEs in Cirebon Regency. Results. The study show that many MSMEs in Cirebon Regency experience difficulties in financial management due to low financial literacy, lack of good financial planning, and lack of access to support from financial institutions. Conclusion. Effective financial management is very important for the performance and sustainability of MSMEs in Cirebon Regency. This article recommends the need for intensive education and training programs for MSMEs to improve their financial management skills.
Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Tri Neliana; Rina Destiana
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.430

Abstract

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.
Co-Authors Abdurohim Abdurohim Acep Komara Ade Fitriyatun Hasanah Aeni, Tia Inayatul Agus Santoso Aisyah Aisyah Apri Dwi Astuti Apri Dwi Astuti Arief Yanto Rukmana Arnes Yuli Vandika Budi Sulistiyo Nugroho Camelia Safitri Cyntia Aurely Dedet Erawati Devi Susiati Devid Ruung Pontoan Dhety Chusumastuti Diawati, Prety Dikarsa, Asep Anggi Dinny Nurhayati Fadillah Dipa Teruna Awaloedin Dwi Budi Srisulistiowati Dwi Dersmi Selan Eko Sudarmanto Endang Herawan Endang Supriatna Euis Nurawaliyah Fitriana Rakhma Dhanias Haeranah, Haeranah Herawati Herawati Ida Ayu Putri Suprapti Iin Angraen Napu Indah Fauziah Indah Nuraini, Indah Iwan Harsono Jan Horas Veryady Purba Jauhari, Burhanuddin Judijanto, Loso Kamalah Saadah Komarudin Komarudin Listanti, Ruri Virginia Loso Judijanto M. Ali Mauludin Maimon Sumo Mardi Mardi Maula, Nida Syarofatul Misdi Mislan Sihite, Mislan Monica, Tantri Muhammad A'ffar Muhammad Amsal Nasution Muhlis Murini, Murini Neliana, Tri Nurani Hartini Nurlia Nurlia Otto Fajarianto Ramdhan Kurniawan Rawi Rawi Rawi Rawi, Rawi Rena, Selsa Rimayanti Rimayanti Rizani , Ahmad Rosi, Sofia Sidrotun Naim Siti Nur Hadiyati Sri Rejeki Sudarmanto, Eko Sulistyowati, Nur Wahyuning Suroso, Adi Teddy Oswari Thitus Gilaa Tiara Muthiarsih Titin Endrawati Tri Neliana Utami, Eva Yuniarti Warkianto Widjaja Weraman, Pius Wijayanti, Indah Oktari Yudi Aryanto Yulianti, Sani Yuliyanti, Dini