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All Journal SULUH: Jurnal Abdimas Monas: Jurnal Inovasi Aparatur MOVE: Journal of Community Service and Engagement Journal of Financial and Behavioural Accounting JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Contemporary Accounting and Business Pelita : Jurnal Penelitian, Terapan dan Aplikatif Journal of Economics and Management
Rista Bintara, Rista
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Scale-Up Brand: Upaya Alternatif Keberlanjutan Bisnis UMKM Palupi, Agustin; Putu Virra Indah Perdanawati, Luh; Agustiningsih, Maulina; Bintara, Rista; Dillak, Vaya Juliana; Pinondang, Victor; Zakarsi, Wahyudin; Srihadi, Srihadi; Sukmadilaga, Citra
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4365

Abstract

UMKM Kirtania Wayang Kamasan merupakan usaha mikro yang bergerak di bidang kerajinan seni lukis khas Wayang Kamasan. Saat awal didirikan, sistem produksi berupa pembuatan dengan pesanan order terlebih dahulu namun secara perlahan saat ini telah mulai menyiapkan stok produk di Homestore. Dampak pandemi COVID-19 menyebabkan permintaan produk juga tersebut mengalami penurunan drastis. Pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi atas permasalahan pada aspek manajemen usaha terkait proses produksi, penguatan branding dan juga peningkatan target pasar melalui direct selling maupun digital marketing. Tahapan pertama pada saat identifikasi masalah terlihat bahwa masalah internal utama yang dihadapi adalah aspek bisnis terkait kurangnya SDM pelukis yang menyebabkan ketidakpastian proses produksi, branding serta pangsa pasar produk. Untuk itu, tahap kedua adalah tim pelaksanakan kegiatan melakukan kunjungan dan mengedukasi proses produksi hingga keselamatan kerja. Tim pelaksana juga membuat profil usaha pada website guna mencari peluang penjualan secara digital marketing. Peningkatan penjualan secara langsung juga dilakukan melalui bazar maupun pameran. Pendampingan pakar dilakukan melalui webinar sebanyak dua kali dengan tema strategi bisnis dan branding. Sebagai upaya evaluasi kegiatan, maka tim pengabdian masyarakat secara langsung melakukan komunikasi dan evaluasi dengan pemilik UMKM. Kegiatan pendampingan menghasilkan indentifikasi proses dan target produksi serta penguatan brand dalam meningkatkan pemasaran.
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Preparation for Facing the World of Work for Fresh Graduates at SMK N 9 Jakarta, Indonesia Bintara, Rista; Fitria, Giawan Nur; Pernamasari, Rieke; Budyastuti, Triyani; Purwaningsih, Sri
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.410

Abstract

Indonesia has the second-highest unemployment rate in Southeast Asia, reaching 5.45% in February 2023. Vocational High Schools (SMK) are designed to prepare graduates to be job-ready in accordance with government regulations. However, SMKs face several issues, such as misalignment between the curriculum and labor market needs, lack of mental preparedness among students, and limited collaboration with industry. The Community Service team from Universitas Mercu Buana is conducting an initiative to improve competency literacy, leadership skills, and mental readiness among students of SMK N 9 Jakarta Barat, preparing them for the workforce. This program aims to enhance competency literacy, leadership character, and mental preparedness in students to face the challenges of the job market.
Peningkatan Softskill Untuk Memasuki Dunia Kerja Bagi Siswa Akuntansi fitria, Giawan Nur; Bintara, Rista; Budyastuti, Triyani
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4774

Abstract

Vocational High School (SMK) graduates are prepared to work in the public or private sector, or to work independently as entrepreneurs. Students are provided with technical skills based on their chosen major, as well as soft skills. However, the need for soft skills often does not receive enough attention. The soft skills training program for accounting students at SMK N 9 West Jakarta aims to help students understand the importance of soft skills. Students are expected to practice using soft skills that will support them in finding or creating jobs, writing cover letters, and creating interesting, informative, and effective Curriculum Vitae (CV). They are also expected to be confident when facing job interviews. It is hoped that the results of this training and mentoring will demonstrate that students understand the importance of soft skills such as communication, self-confidence, respect, open-mindedness, and honesty in the work environment and in daily life.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.
The Effect of Debt to Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress Hidayat, Andreas Josafat; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.445

Abstract

This study aims to analyze the effect of Debt Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The independent variables in this study are Debt Assets Ratio, Return on Assets, and Total Assets Turnover, while the dependent variable is Financial Distress which is measured using the Altman Z-Score. The data used are secondary data from property and real estate companies listed on the IDX and taken from the official website www.idx.co.id. This study uses a purposive sampling method by selecting 16 companies that meet the criteria as samples so that there are a total of 64 observation data. The analysis method used is multiple linear regression with the help of SPSS 26. The study results indicate that the Debt to Assets Ratio has a negative effect on Financial Distress, Return on Assets and Total Assets Turnover have no impact on Financial Distress.
The Influence of Good Corporate Governance Mechanism, Profitability, and Liquidity on Sustainability Disclosure Ramadoni, Lutfih; Bintara, Rista
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.446

Abstract

This research aims to empirically test the influence of mechanisms Good Corporate Governance, profitability and liquidity on Sustainability Report disclosure. This research uses a quantitative approach with sampling used using a purposive sampling method, the analysis used in this research is multiple linear regression analysis managed via SPSS. The sample in this study consisted of 11 mining companies out of 75 mining companies reported to the IDX from 2019-2023. Corporate responsibilities that only prioritize economic interests must slowly begin to change. There are new concepts in sustainability, namely economics, environmental protection and social justice, all of which are expressed in Sustainability Reports. Therefore, this research aims to find things that can influence the disclosure of Sustainability Reports. The results of this research show that the independent board of commissioners has no influence on Sustainability Report disclosure, while the audit committee, profitability and liquidity influence Sustainability Report disclosure. For further research, it is hoped that other variables related to Sustainability Report disclosure can be added so that it can provide a broader picture.
Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia Bintara, Rista; Pernamasari, Rieke; Purwaningsih, Sri
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11840.2024

Abstract

This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.
The Effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance of Company Listed on the Indonesia Stock Exchange 2020-2022 Ariansyah, Rudy; Bintara, Rista
Monas: Jurnal Inovasi Aparatur Vol. 7 No. 1 (2025): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v7i1.232

Abstract

This study aims to analyze the effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance (Empirical Study of Company Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are company listed on the Indonesia stock Exchange that participated to The Public Disclosure Programme for Environmental Compliance (PROPER) by the Ministry of Environment and Forestry in the period 2020-2022 period totalling 86 companies by using purposive sampling technique. 65 companies were selected as sample. This study used panel data regression as the anlysis methode with software Eviews 12. The result showed that green accounting¸ managerial ownership, independent commissioners, audit committee and corporate social responsibility have positive effect on company’s financial performance.
Co-Authors Agustiningsih, Maulina Angela Dirman Ariansyah, Rudy Citra Sukmadilaga Dillak, Vaya Juliana Giawan Nur Fitria Hidayat, Andreas Josafat Manuela, Vieri Leonardo Marsyaf, Marsyaf PALUPI, AGUSTIN Pinondang, Victor Putu Virra Indah Perdanawati, Luh Ramadoni, Lutfih Riaty Handayani Rieke Pernamasari Roy Budiharjo Sri Purwaningsih Srihadi Srihadi Triyani Budyastuti Yananto Mihadi Putra Zakarsi, Wahyudin