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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Journal of Applied Finance & Accounting Jurnal Riset Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi dan Keuangan JMM (Jurnal Masyarakat Mandiri) Jurnal Pengabdian Masyarakat AbdiMas Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini jurnal syntax admiration Indonesia Berdaya Jurnal Pengabdian Nasional (JPN) Indonesia Economics and Digital Business Review ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Indonesian Journal Accounting (IJAcc) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Mutiara: Multidiciplinary Scientifict Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Sasambo: Jurnal Abdimas (Journal of Community Service)
RILLA GANTINO
Department Of Accounting, Esa Unggul University Jakarta-Indonesia
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Pengembangan Kuliner Kue Lumpang Khas Daerah Lahat Guna Melestarikan Kuliner Asli Daerah Yudi Saputra; Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 1 (2021): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v2i1.335

Abstract

Traditional culinary is culinary food that has been around for a long time and is difficult to find in other areas. Besides the taste and shape, not everyone can make it so that the taste is different. Lahat is a city located in the province of South Sumatra. The city named Bumi Seganti Setungguan has many special foods and culinary mainstays that are not inferior to other areas in South Sumatra. The Lumpang cake is a traditional cake made from rice flour. This delicious cake with a sweet taste has been around for 80 years and is still popular. This cake is sprinkled with coarsely grated coconut which adds a savory when eating it. This cake, which includes market snacks, is perfect for drinking tea.
Pelatihan kepada Masyarakat dalam Menjaga Makna Kearifan Lokal, Nilai Sejarah, dan Adat Khas Tradisional Masyarakat Melayu Peninggalan Kerajaan Sriwijaya Anggun Widiya; Lesi Hartati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v1i4.224

Abstract

Purpose: This community service aimed to train generations to preserve the traditional house. Limas is one of the most famous houses among the traditional houses found in Palembang, famous for the patterns, shapes, and density of the art of carving in them along with the sparkling gold perado paint, which means glory and arrangement. Methods: The methods applied were lectures, direct practice, and interviews. Result: The role of government, students and students is crucial in preserving the historical value of the customs of the local community. Conclusion: The community still faces many obstacles that make the value of cultural diversity rarely socialized, even though this historical value is vital and does not exist in provinces outside Palembang.
DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19 Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.518-532

Abstract

This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems
Pengembangan UMKM Unggulan Gambo Muba Produk Lokal Guna Menopang Perekonomian Rakyat Akibat COVID-19 Lesi Hertati; Irlan Feri; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Indonesia Berdaya Vol 2, No 1: January 2021
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.202170

Abstract

Abstract: Gambo Muba is a product of micro, small, and medium enterprises originating from the Musi Banyuasin community, which comes from Gambir sap waste which is used to give jumputan fabric colors. The way of making it is indeed not easy, the craftsman must know the fashion traditions of the toy in order to achieve good results. The motifs are tailored to market needs and according to buyers' interests, including current trends. For the manufacture itself, awareness and knowledge are needed to preserve the Gambo Muba jumputan culture. Especially the local craftsman level because this craft is done manually or by hand. Jumputan's typical Gambo fabric, which is a type of jumputan that is done with a tie-dye technique to create interesting color gradations. Not written in a wax-like batik in general, the cloth will be tied and then dyed in color. The gambo Muba UMKM survey was conducted on micro, small, and medium enterprises in Musi Banyuasin Regency, South Sumatra, Indonesia. The results of community service that we surveyed were people who made Gambo Muba's micro, small, and medium-sized business products during the Covid-19 season very much to help people's household lives during the Covid-19 season where all residents on earth had to lockdown, to reduce the spread of the Covid-19 virus.  Abstrak: Gambo Muba adalah produk usaha mikro kecil menengah  asli masyarakat Musi Banyuasin, yang berasal dari limbah getah Gambir dimanfaatkan untuk memberi corak warna kain jumputan. Cara pembuatanya memang tak mudah, pengrajin harus tahu akan tradisi mode perkainan agar dapat mewujudkan hasil yang baik. Motifnya disesuaikan dengan kebutuhan pasaran dan sesuai minat pembeli, termasuk trend kekinian. Untuk pembuatannya sendiri, diperlukan kesadaran dan ilmu pengetahuan guna melestarikan budaya jumputan Gambo Muba. Terutama tingkat pengrajin lokal karena kerajinan ini dikerjakan secara manual alias pakai tangan. Kain Gambo khas Jumputan, yaitu jenis jumputan yang dikerjakan dengan teknik ikat celup untuk menciptakan gradasi warna yang menarik. Tidak ditulis dengan malam seperti batik pada umumnya, kain akan diikat lalu dicelupkan ke dalam warna.  Survey UMKM gambo Muba ini dilakukan pada usaha mikro kecil menengah  di Kabupaten Musi Banyuasin Sumatera Selatan-Indonesia. Hasil Pengabdian Pada Masyarakat  yang kami survey adalah masyarakat yang membuat produk usaha mikro kecil menengah  Gambo Muba pada musim Covid-19 sangat membantu kehidupan rumah tangga  masyarakat pada musim Covid-19 dimana seluruh penduduk di muka bumi harus lockdown, guna mengurangi penyebaran virus Covid-19. 
Pengaruh Basis Pemberdayaan Masyarakat Desa Terhadap Kreativitas Kelompok Masyarakat Desa Guna Meningkatkan Taraf Hidup Masyarakat Desa Era Covid-19 Sitti Rabiah; Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Indonesia Berdaya Vol 3, No 1: November 2021-January 2022
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022171

Abstract

The purpose of community empowerment is to determine the equality or equal position between the community and institutions that carry out community empowerment programs, both for men and women. The dynamics that are built are the relationship of equality with the development of mechanisms from knowledge, experience, and also each other's expertise. The results of this study are expected that the community can continue the empowerment program that can stimulate community independence is a program that is participatory, planned, carried out, supervised, and evaluated by the community. But to reach this level requires time and a mentoring process that includes a companion who is highly committed to empowering the community, the creativity of the village community groups to improve the standard of living of the Covid-19 era villagers. It is hoped that the results of this training will allow the community to grow and develop independently in order to improve life expectancy in order to support a better and more prosperous family economy, so as to help the economy get better. The principle of self-reliance is respecting and prioritizing community abilities compared to assistance from other parties. This concept does not view the poor as incapable objects (the save not), but as subjects who have little ability (the have litte). They have the ability to save in-depth knowledge about business problems, know about their environmental conditions, have the workforce and the will and have long-complied social norms. All of these must be explored and used as basic capital for the empowerment process. Assistance from other parties which is material in nature must be seen as a support, so that the provision of assistance does not weaken the level of self-reliance.
Makna Industri Kreatif Kearifan Lokal Kerajinan Limbah Pelepah Pinang Masyarakat Pinggiran Desa Mendis Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 2 No. 1 (2021): Januari-Juni
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v2i1.29

Abstract

Tujuan pengabdian ini bertujuan untuk meningkatkan pemahaman masyarakat desa dalam mengolah limbah lingkungan dengan memanfaatkan sumber daya alam atau limbah-limbah yang disekitar. Serta memberikan pelatihan kepada masyarakat di Kecamatan Bayung Lencir, Kabupaten Musi Banyuasin, Sumatera Selatan dalam menciptakan ide kreatif dalam membuat produk inovatif pelepah pinang. Pada metode pelaksanan terdiri dari tahapan kegiatan sosialisasi, pengajaran, aplikasi, dan evaluasi. Pada tahapan sosialisasi diberikan Pelatihan di tanah lapangan penduduk setempat, pada tahapan pengajaran diberikan pengetahuan Pengolahan limbah Pelepah Pinang. Tahapan ketiga diberikan pelatihan inovasi produk kreatif atau menciptakan sebuah produk inovatif. tahap akhir adalah tahapan evaluasi, dimana diberikan pemahaman dan solusi pengembangan produk baru. Indikator pelaksanaan berupa Kuesioner pre-test dan post-test serta kemampuan dan tingkat pemahaman dalam menguasi pangsa pasar dan penghasilan dari pengolahan limbah. Hasil dari kegiatan ini menghasilkan sebuah pengetahuan dan keterampilan bagi masyarakat serta produk inovasi pengelolaan pelepah pinang yang merupakan hasil kreatifitas serta ide masyarakat Muba sebagai produk yang ramah lingkungan dan layak dipasarkan di dunia.
Pengaruh Kompetensi Sumberdaya Manusia guna Meningkatkan Sistem Pengendalian Internal Pasien Rumah Sakit Era Covid-19 Lesi Hertati; Rilla Gantino; Lilis Puspitawati; Meifida Ilyas; Otniel Safkaur
Economics and Digital Business Review Vol. 2 No. 2 (2021): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v2i2.29

Abstract

Populasi dalam penelitian ini adalah 250 pasien rumah sakit pada daerah Skouw Mabo, Skouw, Yambe, Skouw Sae, dan Mosso Distrik Muara Tami, Kota Jayapura. Keempat daerah ini adalah daerah perbatasan Republik Indonesia dan Papua New Guinea. Metode pengumpulan sampel adalah purposive sampling dengan mengambil sampel pada pasien rumah sakit. Penelitian ini menggunakan metode analisis PLS (Partial Least Square). Penelitian ini menggunakan data primer berupa kuesioner dan dibagikan kepada 300 (tiga ratus) orang responden yang merupakan pasien rumah sakit, jumlah pasien yang mengembalikan sampel ada 250 pasien. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia guna meningkatkan sistem pengendalian internal pasien rumah sakit era covid-19. Hal ini menunjukkan bahwa sumber daya manusia  menjadi hal yang penting dan harus diperhatikan dalam menangani pasien rumah sakit era Covid-19. Semakin kompoten sumberdaya manusia maka akan semakin baik sistem pengendalian internal pasien rumah sakit era Covid-19.
Peran Akuntansi Manajemen Lingkungan dalam Memediasi Inovasi Ramah Lingkungan pada Nilai Perusahaan Terhadap Perusahaan di BEI Nadya Sari; Rilla Gantino
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.974

Abstract

This research is about the role of environmental management accounting in mediating green innovation by using CSR disclosure on firm value. This study uses manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX in 2017 – 2019 because these sub-sectors have a more significant influence on environmental pollution. The population of this study is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2019, totaling 71 companies and the research sample as many as 46 companies using the purposive sampling method. This study uses a quantitative method with a descriptive approach. The results show that green innovation affects environmental management accounting and directly affects firm value. Environmental management accounting now has a significant influence on firm value. Environmental management accounting cannot mediate between green innovation and company value in basic and chemical industrial sector companies listed on the IDX.
PENGARUH HASIL ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI ALAT PREDIKSI KEBANGKRUTAN FINANCIAL DISTRESS) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Property & Real Estate dan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2014 Rilla Gantino; Goei Ivan Jonathan
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.698 KB) | DOI: 10.52333/ratri.v1i2.693

Abstract

ABSTRACKThe study aimed to analyze the effect of results Altman Z-Score, Springate, and Zmijewski on stock price in the property & real estate and food and beverage industry which are lised in Indonesia Stock Exchange (IDX) in the period 2014-2018. Hypothesis testing result showed that partially the results Altman Z-Score have a effect on stock price property & real estate and food and beverage companies. Partially the results Springate have a effect on stock price property & real estate and food and beverage companies, and the results Zmijewski have a effect on stock price food and beverage companies, however does not have effect on stock price property & real estate companies. Keywords: Altman Z-Score, Springate, Zmijewski, and Stock Price
PERBANDINGAN MODEL PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR BATU BARA DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020) Dimas Aldi Rianto; Rilla Gantino
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21070

Abstract

This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Corporate Social Responsibility on the Financial Performance of Companies in Mining Companies in the Coal Sub-sector and Infrastructure in the Telecommunication Sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Earnings Management is measured using Discretionary Accrual. Good Corporate Governance is proxied by IPCG. Corporate Social Responsibility (CSR) is proxied by CSRI. While the company's performance is proxied by Return On Assets (ROA).Sampling by purposive sampling with a total of 20 coal companies and 6 telecommunications companies for the period 2016-2020. This study uses multiple linear regression analysis. Simultaneously Earnings Management, Good Corporate Governance, and Corporate Social Responsibility have a significant effect on Financial Performance in both coal and telecommunications sub-sectors. Good Corporate Governance, Corporate Social Responsibility have a positive and significant effect on financial performance in the coal sub-sector and telecommunications sub-sector. Meanwhile, Earnings Management has no significant positive effect on financial performance in the coal sub-sector. Another finding that earnings management has a negative effect on financial performance and the telecommunications sub-sector and Corporate Social Responsibility has no significant effect.
Co-Authors Adelia Kharisma Sularto Anggun Widiya Ari Anggarani Winadi Prasetyoning Tyas Ari Anggarani WPT Deni Iskandar Desy Prastyani Dimas Aldi Rianto Eka Bertuah Endang Ruswanti Erwin Erwin Evi Lutfiyana Fahri Muhammad Muhammad Iqbal Felisita Ferdinanda Goei Ivan Jonathan Irlan Feri Jeny Palulun Karsam Sunaryo Leli Ruliati Alam Leonardo, Johan Lesi Hartati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lianda Rachmadany Sinaga Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Marcos Salgario Deo Da Silva Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Merriana Putri Muhamad Ramdoni Muhammad Rizki Mubarok Mury Kuswari Nadiyasari Nadiyasari Nadya Sari Novera Kristiani Nuraini Diah Novianti Otniel Safkaur Prayoga, Ngatimin Putri Indah Sari R. A. Nurlinda Rafi Dima Putra Rosita, Maizah Rova, Yunizar Setiyati, Ritta Sitti Rabiah Soeratno, Soeratno Taufiqur Rachman Taufiqur Rahman Wahyuddin, Wahyuddin Widodo, Agung Mulyo WPT, Ari Anggrani Yudi Saputra