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All Journal Media Mahardhika JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Artificial Intelligence and Digital Business Science and Technology: Jurnal Pengabdian Masyarakat Jurnal Bisnis KIC
Dwi Puji Rahayu, Dwi Puji
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Social Sciences Other

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Influence of Competence and Supervision on the Management of the Village Financial System (Siskeudes) in Nganjuk Regency Rahayu, Dwi Puji; Ambarwati, Ambarwati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3225

Abstract

This study aims to determine the effect of human resources consisting of competence, and supervision on the management of village financial system application in villages in Nganjuk district. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured with a likertscale.The population in this study were all villages in Nganjuk district as many as 264 villages, with the respondents being the siskuedes operator, Village secretary and village treasure, while the sample uses the slovin formula, resulting 73 samples.The research data was processed using the classical assumption test consisting of the Normality Test, Multicollinerity Test and Multiple Linear Regression Test. The results of this study conclude that 1) Competence has a positive and significant effect on the management of village finsncialsysten applications in Nganjuk district 2). Supervision has a positive and significant effect on the management of village financial system applications in Nganjuk district.3). Competence and supervision together effect the management of village financial system applications in Nganjuk district.
Analisis Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar Dan Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan Septiana, Nisma Erlina; Rahayu, Dwi Puji; Ambarwati
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.71

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh variabilitas harga pokok penjualan, rasio lancar, dan leverage keuangan terhadap pemilihan metode persediaan yang digunakan oleh perusahaan-perusahaan di sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia. Metodologi/Pendekatan: Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi pada penelitian ini sebanyak 43 perusahaan Food and Beverage yang terdaftar dalam bursa efek Indonesia pada tahun 2017 – 2022, yang terdiri dari 10 perusahaan minuman dan 33 perusahaan makanan olahan. Hasil: Hasil penelitian menunjukkan bahwa rasio lancar memiliki pengaruh signifikan terhadap pemilihan metode akuntansi persediaan. Secara simultan harga pokok penjualan, rasio lancar, dan financial leverage juga berpengaruh signifkan terhadap pemilihan metode akuntansi persediaan. Sementara itu, harga pokok penjualan dan leverage keuangan tidak memiliki pengaruh signifikan terhadap pemilihan metode akuntansi persediaan. Implikasi Praktis: Penelitian ini memberikan rujukan bagi perusahaan dalam pemilihan metode akuntansi persediaan. Kebaruan: Kajian ini merupakan salah satu penelitian yang secara spesifik mengeksplorasi pengaruh variabilitas harga pokok penjualan, rasio lancar, dan financial leverage terhadap pemilihan metode akuntansi persediaan di industri food and beverage di Indonesia.
Determinan Kecurangan Laporan Keuangan Melalui Fraud Hexagon pada Perusahaan BUMN yang Terdaftar Di BEI Putra, Moch. Bryan Mandala; Lutfi, Muhammad Ali; Rahayu, Dwi Puji
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.218

Abstract

This research uses the fraud hexagon model to detect potential fraud in annual financial reports in stateowned companies listed on the Indonesian stock exchange for the 2018-2022 period. The aim of the research is to reveal the possibility of potential financial report fraud in state-owned companies listed on the Indonesian stock exchange for the 2018-2022 period. Based on the results of data processing, the value of the coefficient of dilution (McFaddien Rsquaried) is only around 12.50%, so that the variables in this research are only able to provide an influence on this value and the rest is influenced by other variables for the 2018-2022 period. For shareholders, investors and creditors, using this methodology to identify fraudulent corporate financial reporting is very helpful.
Edukasi Manajemen Keuangan Dasar bagi Pelaku UMKM di Desa Mungkung, Kecamatan Loceret, Nganjuk, Jawa Timur Mahendra, Prasetya Tri; Novaliana, Ika; Suwandi; Rahayu, Dwi Puji; Arintowati , Dyan
Science and Technology: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2025): Available online
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/scitec.v2i3.415

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman manajemen keuangan dasar bagi pelaku UMKM pentol dan siomay di Desa Mungkung, Kecamatan Loceret, Nganjuk. Permasalahan utama yang dihadapi pelaku usaha adalah kurangnya keterampilan dalam pencatatan keuangan sederhana, sehingga sering terjadi pencampuran antara keuangan pribadi dan usaha. Metode pelaksanaan meliputi pelatihan interaktif, simulasi pencatatan keuangan, dan pendampingan penggunaan aplikasi pembukuan sederhana. Hasil menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam mengelola keuangan usaha, seperti mampu melakukan pencatatan pemasukan dan pengeluaran harian serta mulai memisahkan keuangan pribadi dan usaha. Disimpulkan bahwa edukasi manajemen keuangan dasar sangat membantu pelaku UMKM dalam mengelola usaha secara lebih terstruktur. Disarankan agar pendampingan dilakukan secara berkelanjutan untuk memastikan penerapan manajemen keuangan yang konsisten dan optimal.
The Role of Inflation, SBI Interest Rates, and The Dollar Exchange Rate In Influencing The Composite Stock Price Index (IHSG) Study In 2020-2023 Ofika, Tentria Oking; Supheni, Indrian; Rahayu, Dwi Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dfkxb125

Abstract

Research Objectives : This study aims to analyze the simultaneous and partial influence of macroeconomic indicators—namely inflation, SBI (Bank Indonesia Certificate) interest rates, and the USD/IDR exchange rate—on the Jakarta Composite Index (JCI) during the 2020–2023 period. Method : This quantitative study employs secondary monthly time series data (n = 43) from January 2020 to July 2023. Data were sourced from official databases (BI, BPS, IDX) and analyzed using multiple linear regression. Classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity were performed to validate the model. Research Findings : The results indicate that inflation has a significant positive effect on the JCI, while the SBI interest rate and USD exchange rate have a significant negative effect. Simultaneously, the three variables significantly influence the JCI, explaining 49.7% of its variation. Theoretical Contribution / Originality : The study contributes to signaling theory by confirming that macroeconomic indicators serve as important signals to investors in stock market decision-making. It also enriches empirical literature with mixed findings on inflation’s role in equity markets. Practitioner / Policy Implications : Findings suggest that policymakers and investors should closely monitor inflation trends and interest rate movements to anticipate capital market dynamics. BI rate policy shifts and exchange rate volatility directly impact investment behavior in Indonesia. Research limitations : The study is limited by the use of monthly secondary data and a short observation period during extraordinary events (COVID-19, geopolitical tensions), which may influence generalizability.  
ANALISIS PENDAPATAN DITINJAU MELALUI AKSES MODAL, PERSAINGAN USAHA DAN KUALITAS LAYANAN: Studi Kasus UMKM Sektor Kuliner di Kabupaten Nganjuk Rahayu, Dwi Puji; Mahendra, Prasetya Tri; Ananda, Lala Dwipa
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1419

Abstract

The purpose of this study is to investigate how the revenue of MSMEs in the culinary sector in Nganjuk Regency is impacted by capital access, business competition, and service quality. The study used a survey-based quantitative methodology. Out of the 1,834 culinary MSMEs in Nganjuk Regency, 328 MSME owners were chosen to participate in the survey. The Slovin formula with a 5% margin of error was used to get the sample size. Questionnaires were used to gather data, and statistical software was used for analysis. With a significance value of 0.000, the results showed that capital access (X1) significantly and favorably affected MSME income. With a significance value of 0.000, business competition (X2) was also found to have a positive and significant influence. Additionally, with a significance value of 0.000, service quality (X3) also showed a positive and substantial relationship on MSME income. The income of culinary MSMEs in Nganjuk Regency was significantly impacted by capital access, business competitiveness, and service quality all at the same time, as evidenced by an F-count value of 187.629 that was higher than the F-table value of 2.63 and had a significance value of 0.000. These results imply that raising the revenue of MSMEs in the culinary industry mostly depends on the availability of funding, the capacity to adjust to market competition, and the dedication to providing top-notch service.
Aspek yang Mempengaruhi Tingkat Profitabilitas UMKM di Kabupaten Nganjuk Ningrum, Dwi Septia; Rahayu, Dwi Puji; Mahendra, Prasetya Tri; Lutfi, M. Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2619

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung struktur ekonomi nasional melalui kontribusinya terhadap Produk Domestik Bruto (PDB) dan penyediaan lapangan kerja. Dalam menghadapi krisis ekonomi, UMKM berpotensi mengurangi ketimpangan sosial ekonomi serta mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan. Kabupaten Nganjuk memiliki potensi UMKM yang besar, namun masih menghadapi berbagai tantangan seperti rendahnya tingkat pendidikan pelaku usaha, minimnya literasi akuntansi, kurang optimalnya pemanfaatan budaya lokal, serta keterbatasan dalam memanfaatkan media digital untuk meningkatkan tingkat viralitas produk. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendidikan, literasi akuntansi, budaya lokal, dan tingkat viralitas terhadap tingkat profitabilitas UMKM di Kabupaten Nganjuk. Metode Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui wawancara dan penyebaran kuesioner kepada 357 pelaku UMKM. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh signifikan terhadap profitabilitas UMKM, baik secara parsial maupun simultan. Temuan ini mengindikasikan pentingnya peningkatan kapasitas pelaku usaha melalui pendidikan, pelatihan literasi akuntansi, pemanfaatan budaya lokal, serta strategi promosi digital berbasis viralitas.
Pengaruh E-Commerce, Gaya Hidup, dan Tingkat Pendapatan terhadap Perilaku Konsumtif pada Pengguna Aplikasi Online Shopee di Masyarakat Desa Banaran Kulon, Kecamatan Bagor, Kabupaten Nganjuk Lutfi, Muhammad Ali; Cholis, Defa Ainur; Rahayu, Dwi Puji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2673

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh e-commerce, gaya hidup, dan tingkat pendapatan terhadap perilaku konsumtif serta pengaruh e-commerce, gaya hidup dan tingkat pendapatan secara bersama-sama terhadap perilaku konsumtif. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, Metode pengumpulan data melalui kuesioner yang disebarkan kepada masyarakat desa banaran kulon pengguna aplikasi online shopee. Populasi penelitian terdiri dari seluruh masyarakat desa banaran kulon, kecamatan bagor, kabupaten nganjuk yang berjumlah 5.724 individu, dengan sampel yang diambil sebanyak 374 responden. Penentuan besar sampel menggunakan rumus slovin dengan menggunakan metode nonprobability sampling, khususnya purposive sampling. dengan ukuran taraf tingkat kesalahan sebesar 10 %. Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan dukungan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel e- commerce, gaya hidup, dan tingkat pendapatan mempunyai pengaruh yang signifikan terhadap perilaku konsumtif. Dari hasil uji koefisien determinasi (R2) diketahui bahwa e- commerce, gaya hidup, dan tingkat pendapatan secara bersama-sama mempengaruhi sebanyak 85,6% terhadap perilaku konsumtif. Sisanya sebesar 14,4%, dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Co-Authors Ambarwati Ambarwati Ananda, Lala Dwipa Arintowati , Dyan Cholis, Defa Ainur Indrian Supheni Lutfi, M. Ali Lutfi, Muhammad Ali Mahendra, Prasetya Tri Ningrum, Dwi Septia Novaliana, Ika Ofika, Tentria Oking Putra, Moch. Bryan Mandala Septiana, Nisma Erlina Suwandi