Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Majalah Ekonomi BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Sustainable : Jurnal Akuntansi JAIDE
Rieska Maharani, Rieska
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto, Andrianto; nuraini, fitri; Maharani, Rieska
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Abstract

Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM
PROFITABILITAS, KERAGAMAN GENDER, MANAGERIAL AGENCY COTS, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS Kartika Sari, Fitry; Maharani, Rieska
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22803

Abstract

ABSTRACT The existence of Covid-19 had also affected the decline in activities and income of various business sectors. If the decrease in income occurred continuously, it was feared that it can cause financial distress and even bankruptcy. The purpose of research determined the Effect of Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity on Financial Distress in Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. This study uses a quantitative approach. Data processing techniques using SPSS 16.0 for Windows were tested using multiple linear regression analysis method. The sampling technique used purposive sampling method in order to obtain a sample of 90 companies. The results show that partially (1) Profitability has a positive and significant effect on financial distress. (2) Gender Diversity had a positive and significant influence on financial distress. (3) Managerial agency costs had a positive and significant impact on financial distress. (4) Operating Capacity had a positive and significant impact on financial distress. While simultaneously Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity had an influence on financial distress with an adjusted R square value of 34.2%.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND GOOD CORPORATE GOVERNANCE (GCG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE Ningtyas, Dinur Aulia Putri; Rusmawati, Zeni; Maharani, Rieska
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 8 (2024): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i8.879

Abstract

This research aims to determine the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value with financial performance as an intervening variable. CSR variables are measured using CSRI published by GRI G4, GCG variables are measured by audit committee, independent commissioner, managerial ownership and institutional ownership. The financial performance variable is measured using return on equity (ROE) while the firm value variable is measured using Tobins'Q . The type of research used in this research is quantitative research using panel data and analyzed using SPSS Version 25 software. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The number of samples obtained was 99 samples. Because the data used was not normally distributed, data outliers were carried out by removing 9 data so that the remaining 90 data would be used as samples. The results of this research indicate that Corporate Social Responsibility (CSR) has no effect on financial performance. Good Corporate Governance (GCG) has no effect on financial performance. Corporate Social Responsibility (CSR) influences company values. Good Corporate Governance (GCG) has no effect on company value. Financial Performance has no effect on company value, Financial Performance cannot mediate CSR on Company Value. Financial Performance can mediate GCG on Company Value.
Determine Marketing Strategies Using SWOT Analysis in The MSME Creative Industry to Design Mock-Up Products Maharani, Rieska; Mukhlis, Imam
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22751

Abstract

The MSME creative industry has a significant role in local and national economic activities. Creative products from MSMEs provide added value and innovation, create jobs, and support economic growth. MSMEs often face challenges in marketing their products. In increasingly fierce competition, it is important to develop effective marketing strategies. Geographical boundaries are no longer limits today's creative industries. MSMEs in this sector must face competition not only in regional areas but also on a national scale. The research method used in this article is a descriptive qualitative method with a SWOT analysis approach. This research can analyze MSME marketing strategies in the creative industry and become a new contribution to literature and business practices. It is hoped that this research can also provide insight and practical recommendations to MSMEs in the creative industry, the government, and other related parties to increase the competitiveness and growth of the creative industry by using all marketing media and doing it consistently
ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYA Maharani, Rieska; Rusdi, Zainal; Yunyver, Lynda
Balance Vocation Accounting Journal Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i2.5234

Abstract

ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYAPenelitian ini bertujuan untuk mengetahui sekaligus membuktikan keberadaan Greenhouse melalui Program Holistik Pembinaan dan Pemberdayaan Desa (PHP2D) berdampak bagi masyarakat dengan mengukur tingkat efisiensi biaya produksi budidaya sayur dengan metode hidroponik. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif guna mendeskripsikan besaran biaya yang dikeluarkan, produksi yang dapat dihasilkan, pendapatan yang diperoleh dan besaran tingkat efisiensi dalam satu kali masa tanam. Subjek penelitian yang digunakan dalam penelitian ini adalah ketua dari kelompok binaan greenhouse. Teknik analisis data yang digunakan pada penelitian ini merupakan analisis efisiensi biaya produksi budidaya yang menjelaskan tentang perbandingan ratio antara total pendapatan dengan total biaya yang dikeluarkan selama satu kali masa tanam dengan menggunakan rumus R/C ratio. Hasil pada penelitian ini menunjukkan bahwa usaha budidaya sayur sudah efisien, hal tersebut dikarenakan pelaku budidaya dapat menekan biaya dan mengelolanya dengan baik sehingga pendapatan yang dihasilkan lebih besar nilainya dibanding dengan total biaya yang dikeluarkan. Total biaya produksi yang dikeluarkan untuk Kangkung sebesar Rp. 370.629, Sawi sebesar Rp. 559.149 dan Pakcoy sebesar Rp. 670.239. Total pendapatan yang diperoleh untuk kangkung sebesar Rp. 658.800, Sawi sebesar Rp. 699.300 dan Pakcoy sebesar Rp. 1.014.300. Maka dari hasil biaya dan pendapatan tersebut di peroleh hasil tingkat efisiensi untuk Kangkung sebesar sebesar 1,77, Sawi sebesar 1,25 dan Pakcoy sebesar 1,51.
Co-Authors Andrianto Andrianto Fitri Nuraini, Fitri Imam Mukhlis Kartika Sari, Fitry Ningtyas, Dinur Aulia Putri Rusdi, Zainal Rusmawati, Zeni Yunyver, Lynda