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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 RISET AKUNTANSI TIRTAYASA Jurnal Bisnisman : Riset Bisnis dan Manajemen International Journal of Business, Law, and Education International Journal of Business, Economics, and Social Development Journal of Science and Education (JSE) 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 Review of Applied Accounting Research Safari : Jurnal Pengabdian Masyarakat Indonesia 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 West Science Accounting and Finance West Science Social and Humanities Studies IIJSE Pengabdian Pendidikan Indonesia (PPI) Journal of International Multidisciplinary Research JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Jurnal Sipakatau Pinisi Journal of Entrepreneurship Review INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Economit Journal Scientechno: Journal of Science and Technology Journal Markcount Finance Journal of Social Science Utilizing Technology
Rina Destiana
Fakultas Ekonomi, Universitas Swadaya Gunung Jati Cirebon
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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INDUSTRIAL REVOLUTION 5.0: DEVELOPMENT DESIGN OF TRANSACTIONS AND FINANCIAL ACCOUNTING SYSTEMS Rina Destiana; Agus Prasetyo, Camelia Putrini
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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

Abstract

Industry 5.0 is the latest phase in industrial evolution that combines advanced technology with a human touch to create added value. Financial transaction models in the context of Industry 5.0 must be able to integrate digital technology, artificial intelligence and data analysis with humanitarian elements, such as ethics and sustainability. The Industrial Revolution 5.0 also provides opportunities for the development of financial accounting systems that can react and adjust more quickly to changes in the working environment. A more adaptive financial accounting system can integrate data from various sources, including advanced technologies such as AI and IoT, to provide more accurate and real-time information for business decision making. However, it should be remembered that the Industrial Revolution 5.0 is currently in the stages of discussion and development, so the implementation and design of developments in transactions and financial accounting systems in this context are still developing and may vary in each industry and company. The Industrial Revolution 5.0 brings changes in the development of transactions and financial accounting systems by integrating cutting-edge technologies with human creativity and experience, such robots, IoT, and AI. This can increase efficiency, flexibility and sustainability.
Identification of Factors that Impact on Syariah Bank Asset Growth in West Java Province Rina Destiana; Tri Neliana
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 1 No 1 (2021): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v1i1.369

Abstract

The syariah banking industry in Indonesia is experiencing various growth in accordance with national economic growth. One indicator of the growth of syariah banks can be seen from the growth in assets. The phenomenon of decreasing asset growth that occurs in syariah banks encourages the need for further research. This study aims to determine and analyze the effect of the number of office networks, Non Performing Financing, Financing to Deposit Ratio, returns on third party funds and the BI rate on the growth of syariah bank assets in West Java Province. This study uses secondary data published by the Financial Services Authority and Bank Indonesia. The research period is January 2016 to December 2019. The data analysis method used in this study is multiple linear regression analysis, which previously tested the classical assumptions and then tested the hypothesis. The results showed that only the return on third party funds had an effect on asset growth, while the number of office networks, Non-Performing Financing, Financing to Deposit Ratio and BI rate had no effect on the growth of syariah bank assets in West Java Province.
Green Bonds, Digital Finance on Green Finance Performance: The Mediating Role of GCG Ageng Widya Nur Rohmatillah; Rina Destiana
Journal of Science and Education (JSE) Vol. 6 No. 1 (2025): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v6i1.586

Abstract

This study aims to investigate the impact of green bonds, digital finance and good governance on green finance performance, with good governance also acting as a mediating variable. The study focuses on financial services institutions registered with the OJK in the period 2021-2023. A quantitative approach is used, employing multiple linear regression analysis and the Sobel test. The sample includes eight banks selected through purposive sampling due to the requirement to publish annual reports for the period 2021 to 2023. The results of this study suggests that green bond and Digital Finance have a significant positive impact on Green Financial Performance. In addition, good corporate governance successfully mediates the relationship between green bonds and green financial performance. However, the link between green financial performance and digital finance isn't affected by it.
The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator Shandra Khaerunissa; Rina Destiana
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i3.1224

Abstract

Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies. This study aims to examine the influence of capital intensity, inventory intensity, and leverage on tax effectiveness, with firm size acting as a moderating variable. The research focuses on manufacturing companies in the raw materials subsector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using panel data regression analysis. Tax effectiveness is proxied by the Cash Effective Tax Rate (Cash ETR), which reflects actual cash-based tax payments. Capital intensity, inventory intensity, and leverage are utilized as explanatory variables, while firm size is incorporated as a moderating variable. The estimation model is conducted using Panel EGLS (Cross-section Weights) to address heteroskedasticity across firms. The empirical findings indicate that capital intensity, inventory intensity, and leverage have negative and statistically significant effects on Cash ETR. These results suggest that higher proportions of fixed assets, inventory, and debt usage are associated with lower cash-based tax payments. Furthermore, firm size is found to moderate the relationships between inventory intensity and leverage on tax effectiveness, while no significant moderating effect is observed in the relationship between capital intensity and tax effectiveness. Overall, this study highlights the importance of corporate financial characteristics in shaping tax effectiveness. The findings contribute to the understanding of tax management behavior, particularly within asset-intensive manufacturing sectors in emerging markets.
Corporate Social Irresponsibility, Profitabilitas dan Reputasi Perusahaan Rawi Rawi; Tri Neliana; Rina Destiana
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39626

Abstract

This study will explain how corporate social irresponsibility and profitability affect corporate reputation. This study aims to obtain empirical evidence on the influence of corporate social irresponsibility and profitability on corporate reputation. The data used is secondary data in the form of annual reports and sustainability reports from companies in the Basic Materials sector listed on the Indonesia Stock Exchange from 2022 to 2024. The research approach used in this study is the quantitative method. The sampling method used in this study is purposive sampling, a sampling technique determined based on the researcher's consideration of certain criteria. The sample used in this study consisted of 66 samples. The analysis method used in this study was logistic regression. The results of the study showed that corporate social irresponsibility had a negative effect on corporate reputation, while profitability had a positive effect on corporate reputation.
The Effect of Financial Literacy, System Security, and Accounting Information System Quality on Transaction Effectiveness in Mobile Banking Usage Candra Prihatini; Rina Destiana
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1149

Abstract

The development of Mobile Banking services requires reliable information systems to support the effectiveness of digital financial transactions. This study aims to analyze the effects of financial literacy, system security, and accounting information system quality on the effectiveness of Mobile Banking transactions. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to Mobile Banking users. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that, partially, financial literacy and system security do not have a significant effect on the effectiveness of Mobile Banking transactions. In contrast, the quality of the accounting information system has a positive and significant effect on transaction effectiveness and emerges as the most dominant variable. Simultaneously, financial literacy, system security, and accounting information system quality have a significant effect on the effectiveness of Mobile Banking transactions, with a coefficient of determination of 67.1%. These findings emphasize that the quality of accounting information systems plays a crucial role in enhancing the effectiveness of Mobile Banking transactions; therefore, banks need to prioritize the development of system quality to improve digital service performance.
PENGARUH PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS), BANTUAN PENDIDIKAN MENENGAH UNIVERSAL (BPMU) DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN SMK DAN SMA SWASTA DI KOTA CIREBON Yuni Rahmawati; Wiwit Apit Sulistiowati; Siti Jubaedah
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Bantuan Operasional Sekolah (BOS), Bantuan Pendidikan Menengah Universal (BPMU), dan Sistem Pengendalian Internal terhadap Kinerja Keuangan SMA dan SMK Swasta di Kota Cirebon. Obyek dalam penelitian ini adalah Bantuan Operasional Sekolah (BOS), Bantuan Pendidikan Menengah Universal (BPMU), sistem pengendalian internal dan kinerja keuangan. Penelitian ini menggunakan mixed method. Metode ini menggunakan data numerik dan analisis statistic. Pendekatan kualitatif melalui deep interview. Pendekatan kuantitatif dilakukan dengan menggunakan kuis, pengumpulan data pada metode ini bersumber pada data quisioner yang disebar kepada responden. Teknik Analisa data dalam penelitian ini menggunakan SEM PLS (Struktural Equation Modeling-Partial Least Squares). Dana Bantuan Operasional Sekolah (BOS) berpengaruh positif terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Bantuan Pendidikan Menengah Universal (BPMU) berpengaruh positif terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Sistem Pengendalian Internal berpengaruh positif dan paling dominan terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Dana BOS, BPMU, dan Sistem Pengendalian Internal secara simultan berpengaruh kuat terhadap kinerja keuangan sekolah.
Menciptakan dan Mengembangkan Usaha Baru UMKM pada Masyarakat di Kecamatan Kabila Bone Provinsi Gorontalo Haeranah Haeranah; Ahmad Rizani; Adi Suroso; Rina Destiana; Maimon Sumo
Pengabdian Pendidikan Indonesia Vol. 1 No. 02 (2023): Artikel 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? Rina Destiana; Rawi Rawi; Tiara Muthiarsih
Scientechno: Journal of Science and Technology Vol. 3 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

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.
Finance Professionals Understanding of Digital Transformation Challenges and Opportunities in Financial Reporting Rina Destiana
Journal Markcount Finance Vol. 2 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

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.
Co-Authors Aa Umar Yahya Abdurohim Abdurohim Acep Komara Ade Fitriyatun Hasanah Adela Yuanila Adi Suroso Aeni, Tia Inayatul Ageng Widya Nur Rohmatillah Agus Prasetyo Agus Prasetyo, Camelia Putrini Agus Santoso Ahmad Rizani Ahmad Rizani Aisyah Aisyah Alfi Nurul Imanah Alya Letavania Apri Dwi Astuti Apri Dwi Astuti Arief Yanto Rukmana Arnes Yuli Vandika Audy Dea Maharani Awaludin , Dipa Teruna Budi Srisulistiowati, Dwi Budi Sulistiyo Nugroho Candra Prihatini Cyntia Aurely Dedet Erawati Devi Susiati Devid Ruung Pontoan Dhanias, Fitriana Rakhma Dhety Chusumastuti Diawati, Prety Dikarsa, Asep Anggi Dimas Umar Hamzah Dinny Nurhayati Fadillah Dwi Budi Srisulistiowati Dwi Dersmi Selan Eko Sudarmanto Eko Sudarmanto Endang Herawan Endang Supriatna Euis Nurawaliyah Eva Yuniarti Utami Fahri Ryandi Fitria Dewi Gilaa, Thitus Gita Dwi Lestari Haeranah Haeranah Haeranah, Haeranah Herawati Herawati Herni Herni Ida Ayu Putri Suprapti Indah Fauziah Indah Nuraini, Indah Iwan Harsono Jan Horas Veryady Purba Jauhari, Burhanuddin Judijanto, Loso Kamalah Saadah Komarudin Komarudin Lailatul Ichdah Lia Nurina Lia Nurina Listanti, Ruri Virginia Loso Judijanto Loso Judijanto M. Ali Mauludin M. Ali Mauludin Maimon Sumo Mardi Maula, Nida Syarofatul Misdi Mislan Sihite, Mislan Monica, Tantri Muh. Zulfi Qadri Muh. Zulfi Qadri Muhammad A'ffar Muhammad Amsal Nasution Muhammadong Muhlis Muhlis Muhlis Murini, Murini Muzayyanah Yuliasih Muzayyanah Yuliasih Napu, Iin Angraen Navanti, Dovina Nisa Miftachurohmah Novia Choerunisa Ramdhani Nugroho, Budi Sulistiyo Nur Aeni Salsabila Nurani Hartini Nurlia Nurlia Otto Fajarianto Putrini, Camelia Ramdhan Kurniawan Rawi Rawi Rawi Rawi, Rawi Rena, Selsa Reva Puspamidya Rimayanti Rimayanti Rizani , Ahmad Rohaeni Marliana Rosi, Sofia Safitri, Camelia Shandra Khaerunissa Shintia Agustine Sidrotun Naim Siti Nur Hadiyati Sri Rejeki Sri Rejeki Sulistyowati, Nur Wahyuning Suprapti, Ida Ayu Putri Supriatna, Endang Suroso, Adi Syifa Qurrotil Aini Teddy Oswari Thitus Gilaa Tiara Muthiarsih Titin Endrawati Tri Neliana Utami, Eva Yuniarti Wahyu Purwandari Wahyu Purwandari Weraman, Pius Widjaja , Warkianto Wijayanti, Indah Oktari Wiwit Apit Sulistiowati Yudi Aryanto Yulianti, Sani Yuliyanti, Dini Yuni Rahmawati Yunita Maudi Ruswandi5