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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 IIJSE Journal of Social Science Utilizing Technology Pengabdian Pendidikan Indonesia (PPI) Journal of Social Science Utilizing Technology 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

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PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Nuraini, Indah; Hadiyati, Siti Nur; Destiana, Rina
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7337

Abstract

Audit delay is defined as the length of time for the completion of the audit starting from the closing date of the financial year until the date of issuance of the financial statements. This study was conducted to provide empirical evidence of the effect of profitability and solvency on audit delay with firm size as a moderating variable. The sample of this study uses manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used are financial statements issued by the company every year. The sampling technique used purposive sampling method. This research uses multiple regression analysis method and moderated regression analysis with the MRA test approach. The results of this study indicate that solvency has an effect on audit delay, while profitability has no effect on audit delay and firm size is able to moderate the effect of solvency on audit delay, while firm size is unable to moderate the effect of profitability on audit delay.Keywords: Profitability, Solvency, Firm Size, Audit Delay
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.
Finance Professionals Understanding of Digital Transformation Challenges and Opportunities in Financial Reporting Destiana, Rina
Journal Markcount Finance Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i3.1477

Abstract

The financial reporting landscape has changed dramatically as a result of digital transformation. The purpose of this study is to investigate how financial professionals perceive the potential and difficulties brought about by digital transformation in relation to financial reporting. The study, which used a qualitative methodology and in-depth interviews with 30 financial professionals from a range of industry sectors, finds that although digital transformation improves financial reporting accuracy and efficiency, it also presents problems, such as the requirement for more technological know-how and data security. Opportunities for real-time data analysis, process automation, and quicker decision-making are recognized by financial experts. They also draw attention to issues with data protection, the necessity of ongoing education, and modifications to conventional accounting positions. These results offer practitioners, regulators, and educators important information to help them prepare.
Establishing an Entrepreneurial Environment in Indonesia: Impact of CEO Social Capital, Marketing, and Financial Capabilities on the Performance and Sustainability of MSMEs Susiati, Devi; Nurlia, Nurlia; Utami, Eva Yuniarti; Destiana, Rina
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.374

Abstract

This study investigates the complex dynamics of creating an entrepreneurial ecosystem in Indonesia by examining the influence of CEO social capital, marketing capability, and financial capability on business performance. It also explores business performance implications for the sustainable business practices of MSMEs (Micro, Small, and Medium Enterprises) and the broader entrepreneurial ecosystem. A quantitative approach was used, incorporating quantitative data collected through offline and online surveys of 504 samples. Structural Equation Modeling - Partial Least Squares (SEM-PLS) 4 was used for data analysis. This study supported the hypothesis that CEO social capital, marketing, and financial capability significantly influence business performance. In addition, strong evidence was found for a positive relationship between business performance and sustainable business practices and the influence of sustainable business practices on the entrepreneurial ecosystem. This study underscores the multifaceted nature of entrepreneurship in Indonesia, where CEO social capital, effective marketing strategies, financial stability, and sustainable business practices are interconnected elements that contribute to firm success and the overall vitality of the entrepreneurial ecosystem. These findings have implications for policymakers, entrepreneurs, and stakeholders who want to encourage entrepreneurship, support MSMEs, and strengthen Indonesia's entrepreneurial ecosystem for sustainable economic growth and development.
The Influence of the Use Financial Technology, Owner Financial Literacy, and Risk Tolerance on the Performance of MSMEs in Indonesia Aeni, Tia Inayatul; Rena, Selsa; Destiana, Rina
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.494

Abstract

This study investigates the influence of financial technology adoption, owner financial literacy, and risk tolerance on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Amidst the diverse landscape of Indonesian MSMEs, characterized by challenges in accessing formal financial services, the study examines the role of FinTech in overcoming these barriers and fostering business growth. Additionally, it explores the significance of owner financial literacy in facilitating informed decision-making and the strategic importance of risk tolerance in driving business innovation. Through a quantitative research design and Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, the study offers insights into the nuanced relationships between these factors and MSME performance. The findings provide actionable insights for policymakers, financial institutions, and MSME owners, aiming to promote sustainable MSME development and economic prosperity in Indonesia.
The Influence of Perceived Convenience, Perceived Usefulness, and Perceived Risk on the Use Of QRIS to Increase MSMEs Income Fauziah, Indah; Yuliyanti, Dini; Maula, Nida Syarofatul; Destiana, Rina
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.716

Abstract

QRIS (Quick Response Code Indonesia Standard) is a national standard for payments using QR codes in Indonesia. QRIS was developed by Bank Indonesia and the Indonesian Payment System Association (ASPI) to facilitate and unify various digital payment methods through standard QR codes. This study discusses the effect of perceived ease of use, perceived usefulness, and perceived risk on the use of QRIS to increase MSME income. There are 100 samples used and the sampling technique is through purposive sampling technique and the PLS-SEM method as the analysis with SmartPLS. The results of the study state that perceived ease of use, perceived usefulness have a significant influence on the use of QRIS while perceived usefulness has an insignificant influence on the use of QRIS. And the use of QRIS has a significant effect on MSME income.
PREPARING SUSTAINABLE SCHOOL-TEACHERS TOWARD ONLINE LEARNING THROUGH HOT POTATO QUIZ-MAKER MEDIATED INSTRUCTION: A COMMUNITY SERVICE PROGRAM Misdi Misdi; Siti Aisyah; Rina Destiana; Nurani Hartini
Jurnal Abdimas Indonesia Vol. 1 No. 1 (2021): Mei 2021
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v1i1.54

Abstract

Professional Content Knowledge of Indonesian junior high school teachers are truly challenged during the Covid-19 Pandemic. To overcome these limitations, this community program aims to empower junior high school teachers, especially at SMPN 1 Kedawung in designing online learning through the platforms of google and potato quiz makers. Workshop was designed to help overcoming the situation. Fifteen recommended teachers participated in the workshop. From the observation and questionnaire analysis, the results showed teachers’ instructional improvement in handling and designing online assessment and evaluation throughout hot potato quizzes and google-supported application.
Continuing Classroom Action Research Toward Sustainable High School Teachers in Indonesia Misdi Misdi; Nurani Hartini; Rina Destiana; Komarudin Komarudin
Jurnal Abdimas Indonesia Vol. 2 No. 1 (2022): Januari-Maret 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i1.167

Abstract

This paper reports a workshop series of community services conducted in a senior high school in Indonesia. This workshop series focused on the developing the school teachers’ comprehension about Classroom Action Research to promote their instructional professional development. For the data gathering, conferences were main technique in exploring and discovering their view points of the workshops. The results show that, regardless their barriers of being directly observed in classroom practices, the school teachers’ awareness of being professional teaching is improved. They become more motivated to attend the conference and enthusiastically involved in the discussion. Yet, barriers are also reported to show that limitation is also found during the workshop and services.
Triple Bottom Line Study: Sustainability, Technology Utilization, and Social Media Effectiveness in MSMEs: A Case Study of MSMEs in Cirebon Regency Listanti, Ruri Virginia; Dinny Nurhayati Fadillah; Destiana, Rina
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10123

Abstract

Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carried out by MSME actors, especially those in Cirebon district, by supporting the Triple Bottom line which includes sustainability, technology utilization, and social media effectiveness.
How do Innovation and Entrepreneurial Orientation affect Competitive Advantage through Product Quality of Culinary Sector MSMEs? Utami, Eva Yuniarti; Destiana, Rina; Rawi; Neliana, Tri; Muhlis
Pinisi Journal of Entrepreneurship Review Vol. 1 No. 3 (2023): Pinisi Journal of Entrepreneurship Review (November 2023)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/pjer.v1i3.1078

Abstract

This study aims to analyze the influence of innovation and entrepreneurial orientation on competitive advantage through product quality in Micro, Small and Medium Enterprises (MSMEs) in the culinary sector in Makassar City. Data was collected from culinary MSMEs through questionnaire distribution surveys, and then analyzed using statistical methods. The research population is culinary MSMEs in the city of Makassar which amounts to 1500 MSMEs. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 102 respondents or 22% of the population. These results show the importance of innovation, entrepreneurial orientation, and focus on improving product quality as a strategy to increase the competitive advantage of culinary MSMEs in Makassar City. The practical implication of this research is the importance of culinary MSMEs to continue to encourage innovation and entrepreneurial orientation and improve the quality of their products to win the competition in a competitive market.
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 Srisulistiowati, Dwi Budi Sulistiyo Nugroho Cyntia Aurely Dedet Erawati Devi Susiati Devid Ruung Pontoan Dewi, Fitria Dhety Chusumastuti Diawati, Prety Dikarsa, Asep Anggi Dinny Nurhayati Fadillah Dwi Budi Srisulistiowati Dwi Dersmi Selan Eko Sudarmanto Endang Herawan Endang Supriatna Euis Nurawaliyah Gilaa, Thitus Haeranah, Haeranah Herawati Herawati HERNI, HERNI Ida Ayu Putri Suprapti Indah Fauziah Indah Nuraini, Indah Iwan Harsono Jan Horas Veryady Purba Judijanto, Loso Kamalah Saadah Komarudin Komarudin Listanti, Ruri Virginia Loso Judijanto M. Ali Mauludin 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 Napu, Iin Angraen Navanti, Dovina Neliana, Tri Nugroho, Budi Sulistiyo Nurani Hartini Nurlia Nurlia Otto Fajarianto Ramdhan Kurniawan Rawi Rawi Rawi Rawi, Rawi Rena, Selsa Rimayanti Rimayanti Rizani , Ahmad Rosi, Sofia Safitri, Camelia Selan, Dwi Dersmi Sidrotun Naim Siti Nur Hadiyati Sri Rejeki Sri Rejeki Sudarmanto, Eko Sulistyowati, Nur Wahyuning Suprapti, Ida Ayu Putri Supriatna, Endang Suroso, Adi Teddy Oswari Thitus Gilaa Tiara Muthiarsih Titin Endrawati Tri Neliana Utami, Eva Yuniarti Weraman, Pius Wijayanti, Indah Oktari Yudi Aryanto Yulianti, Sani Yuliyanti, Dini