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All Journal EkoBis ( Ekonomi & Bisnis ) Abdimas JAM : Jurnal Aplikasi Manajemen Management Analysis Journal Jurnal Manajemen & Keuangan JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Perilaku dan Strategi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Masyarakat Berdaya dan Inovasi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan International Journal of Community Service Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Media Ekonomi Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Pengabdian Tri Bhakti Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Journal of Business Economics and Agribusiness Journal of Citizen Research and Development AKRUAL : Jurnal Akuntansi dan Keuangan` Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Economic Management Business Research Journal IJEMA
Rina Dwiarti
Universitas Mercu Buana Yogyakarta
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Perbandingan Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pramesty, Ega Notria Anggun; Dwiarti, Rina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8409227

Abstract

The Covid-19 virus is a virus that was discovered in December 2019 in the Chinese city of Wuhan. Covid-19 not only has an impact on the health sector but also has an impact on the global economy. As part of an economic system, the food and beverage sector is also affected. The purpose of this study is to determine differences in the financial performance of food dan beverage companies listed on the IDX by comparing before and during the Covid-19 pandemic. Financial performance in food and beverage companies consists of Total Assets Turn Over Ratio (TATO), Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA). The population in this study totaled 44 food and beverage companies listed on the IDX during the 2019-2021 period, but in this study a sample of 25 companies was taken because there were 8 companies that did not issue annual financial reports. The type of data used in this study secondary data obtained from annual reports and financial reports published through the Indonesian Stock Exchange website and the website of each company. The result showed that there was no difference in the ratios of TATO, CR, DER, ROA before and during the Covid-19 pandemic.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Kinerja Perusahaan Pada Sub Sektor Makanan dan Minuman Pada Bursa Efek Indonesia Periode 2019-2021 Usni Doni, Leo; Dwiarti, Rina
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11380

Abstract

Kinerja keuangan terkait erat dengan keadaan keuangan suatu perusahaan dan berfungsi sebagai indikator keberhasilannya. Menilai kinerja keuangan melibatkan pemeriksaan laporan keuangan perusahaan, termasuk perubahan ekuitas, laporan arus kas, dan catatan tambahan. Kajian ini memerlukan evaluasi kinerja baik aspek finansial maupun non finansial. Tujuannya adalah untuk menganalisis pengaruh struktur modal, ukuran perusahaan, dan likuiditas terhadap kinerja perusahaan. Sampel yang digunakan adalah perusahaan subsektor Makanan dan Minuman yang terdaftar di BEI pada tahun 2019 hingga 2021, yang dipilih melalui purposive sampling. Tujuh belas dari total 30 perusahaan yang terdaftar di BEI dijadikan sampel dan diikutsertakan dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan metode dokumentasi dalam pengumpulan datanya, dengan memanfaatkan data sekunder. Untuk menguji hubungan antar variabel, peneliti menggunakan SPSS versi 16 untuk uji asumsi klasik dan analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan sebaran data normal sehingga menghasilkan model regresi yang bebas autokorelasi, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa (1) Struktur Modal berpengaruh negatif signifikan terhadap kinerja perusahaan, (2) Ukuran perusahaan berpengaruh positif signifikan terhadap kinerja perusahaan, dan (3) Likuiditas berpengaruh negatif signifikan terhadap kinerja sektor pangan. dan perusahaan subsektor minuman yang terdaftar di BEI.
The Influence of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021 - 2023 Putri, Ayu Nadia; Dwiarti, Rina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to analyze the effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies for the period 2021 - 2023. The population in this study are all Miscellaneous Industry Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2023. The use of samples in this study using Purposive Sampling. There are 24 companies that meet the sample selection criteria. The analysis techniques used are Classical Assumption Test and Multiple Linear Regression Analysis. The results of this study indicate that (1) Tax Avoidance has no effect on Capital Structure, (2) Liquidity has a significant negative effect on Capital Structure, (3) Profitability has no effect on Capital Structure, (4) Tax Avoidance, Liquidity, Profitability together have a significant effect on Capital Structure.
Pengembangan kapasitas manajemen bisnis pedagang melalui edukasi hybrid sekolah pasar Srigading Sumiyarsih, Sumiyarsih; Wahyuningsih, Tri Harsini; Santosa, Awan; Dwiarti, Rina
Masyarakat Berdaya dan Inovasi Vol. 5 No. 2 (2024)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v5i2.210

Abstract

Sekolah Pasar (Sepasar) Srigading bertujuan untuk meningkatkan kapasitas manajemen bisnis pedagang Pasar Srigading, Kabupaten Bantul. Program edukasi Sepasar Srigading diselenggarakan menggunakan metode hybrid, baik secara offline dan online dengan materi sesuai kebutuhan dan permasalahan yang dihadapi pedagang pasar. Program juga dijalankan melalui pendampingan pedagang dengan sistem insentif bagi peserta aktif berupa pembuatan apron dan logo usaha pedagang pasar. Sepasar Srigading sudah dijalankan selama dua bulan melalui empat kali kelas offline di pasar dan enam kali kelas online melalui video di aplikasi Sepasar. Sepasar Srigading sudah bermanfaat dalam meningkatkan pengetahuan, keterampilan, motivasi belajar, serta literasi digital para pedagang pasar Srigading. Sepasar Srigading sudah dapat meningkatkan kapasitas manajemen bisnis pedagang, khususnya dalam penggunaan media digital dalam pemasaran, keuangan dan pengelolaan organisasi/koperasi pasar.
Pengaruh Motivasi, Lingkungan Kerja, Budaya Organisasi Terhadap Kinerja Pegawai pada Dinas Pariwisata Kota Yogyakarta Nurmangesti, Aswinda; Dwiarti, Rina
Journal of Citizen Research and Development Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3435

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh motivasi terhadap kinerja pegawai, untuk menganalisis dan menguji pengaruh lingkungan kerja terhadap kinerja pegawai, untuk menganalisis dan menguji pengaruh budaya organisasi terhadap kinerja pegawai, dan untuk menganalisis dan menguji pengaruh antara motivasi, lingkungan kerja, dan budaya organisasi terhadap kinerja pegawai pada Dinas Pariwisata Kota Yogyakarta. Kinerja pegawai yang baik adalah ketika karyawan dapat menyelesaikan semua beban yang ada di instansi. Kinerja juga dapat meningkatkan efektifitas dan efesiensi pelaksanaan pekerjaan oleh pegawai yang pada akhirnya akan menguntungkan instansi. Jenis penelitian ini menggunakan pendekatan kuantitatif. Metode penelitian kuantitatif, merupakan metode penelitian dengan desain penelitian dengan spesifikasi sistematis, terencana, dan terstruktur. Penelitian ini mencoba untuk mengukur variabel-variabel seperti motivasi, lingkungan kerja, budaya organisasi, dan kinerja pegawai secara numerik atau dengan menggunakan data berbasis angka. Sampel menggunakan teknik sampling jenuh karena jumlah populasi yang relative kecil. Jumlah sampel pada penelitian ini berjumlah 30 orang. Hasil dari analisis koefisien determinasi (????2) diketahui bahwa nilai Adjusted R Square adalah sebesar 0,143 atau 14,3%. Hal ini menunjukkan bahwa kinerja pegawai dipengaruhi oleh motivasi, lingkungan kerja dan budaya organisasi sebesar 14,3% sedangkan sisanya sebesar 77,8% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil penelitian yang telah dilakukan, maka dapat disimpulkan bahwa dalam penelitian ini dinyatakan hal-hal sebagai berikut : (1) Motivasi berpengaruh positif signifikan terhadap kinerja pegawai pada Dinas Pariwisata Kota Yogyakarta. (2) Lingkungan Kerja berpengaruh signifikan positif terhadap kinerja pegawai pada Dinas Pariwisata Kota Yogyakarta. (3) Budaya Organisasi berpengaruh positif signifikan terhadap kinerja pegawai pada Dinas Pariwisata Kota Yogyakarta. (4) Motivasi, Lingkungan Kerja, Budaya Organisasi secara simultan berpengaruh signifikan terhadap Kinerja Pegawai pada Dinas Pariwisata Kota Yogyakarta.
The Effect of Work-Life Balance, Work Environment, and Work Discipline on Employee Performance in AKPRIND University Employees Hidaya, Vera Nurul; Dwiarti, Rina
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.13189

Abstract

The purpose of this research is to ascertain how employee performance is affected by work-life balance, work environment, and work discipline. AKPRIND University was the site of this study. This study uses SPSS software and is quantitative in nature. Direct distribution of questionnaires and observation are two methods and instruments used in data collecting. There were 104 responders in the study's sample. The study's findings suggest that neither work-life balance nor the workplace environment significantly improves AKPRIND University workers' performance. Employee performance at AKPRIND University is positively and significantly impacted by work discipline.
The Influence of Work Motivation, Organizational Commitment, and Job Satisfaction on Organizational Citizenship Behavior at the Yogyakarta Special Region Manpower and Transmigration Office Fatinabilah, Galih Anisah; Dwiarti, Rina
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13439

Abstract

The purpose of this research is to examine how the DIY Manpower and Transmigration Office's staff members' levels of job satisfaction, organisational commitment, and intrinsic motivation affect their OCB. The study's population included 85 workers selected using saturation sampling, and the research methodology was quantitative. The measuring tool used was a Likert scale. The results of the instrument tests demonstrate that the data is valid and trustworthy, distributed normally, and does not exhibit any signs of heteroscedasticity or multicollinearity. According to the study's results, an individual's level of job satisfaction significantly and positively affects their OCB, although work motivation and organisational commitment do not. At the same time, OCB is positively and significantly impacted by all three factors. This study's findings may help guide future studies and business initiatives aimed at enhancing organisational citizenship behaviour (OCB), which in turn impacts the success of organisations in reaching their objectives.
The Effect of Work Environment, Job Loyalty and Work Motivation on Organizational Citizenship Behavior at PDAM Bantul Regency Monica, Eva Ayu; Dwiarti, Rina
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13440

Abstract

The purpose of this quantitative research is to examine the relationship between organizational citizenship behavior (OCB) and PDAM Bantul Regency's work environment, employee loyalty to their employer, and overall work motivation. A total of sixty-one workers participated in the survey, and the results were evaluated utilizing SPSS and a Likert scale. There was a favorable and statistically significant relationship between OCB at PDAM Bantul Regency and three factors: work environment, work loyalty, and work motivation.
The Effect of Capital Structure, Profitability, and Company Size on Stock Returns in the Energy Sector Listed on Bei for the 2019-2021 Period Pratiwi, Nike Aditia; Dwiarti, Rina
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13441

Abstract

The purpose of this quantitative research is to examine the relationship between energy sector stock returns listed on the bei from 2019 to 2021 and factors such as capital structure, profitability, and firm size. For the years 2019–2021, a total of 150 energy-related enterprises listed on the IDX make up the study population. We used SPSS for statistical testing after collecting data from energy sector businesses' financial statements, which are available on the IDX website (www.idx.co.id). The findings demonstrated that stock returns are positively and significantly impacted by capital structure, profitability, and firm size, both alone and together.
Pengaruh Labelisasi Halal, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Viva Cosmetics Bao, Krispianus; Dwiarti, Rina
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.5416

Abstract

Tujuan penelitian untuk mengetahui pengaruh labelisasi halal, kualitas produk, dan harga terhadap keputusan pembelian viva cosmetics pada mahasiswi muslim Universitas Mercu Buana Yogyakarta. Jenis penelitian tergolong penelitian kuantitatif. Sampel penelitian sebanyak 100 responden pengguna Viva cosmetics. Teknik pengumpulan data menggunakan kuesioner dalam bentuk googleform. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik meliputi uji normalitas, uji multikolinieritas, dan uji heterkedastisitas, dan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa: Label halal berpengaruh positif dan signifikan terhadap keputusan pembelian produk viva cosmetics; Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian produk viva cosmetics; dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian produk viva cosmetics.
Co-Authors -, Endarwati Agung Pramayuda Ahmad Maulana Ahmad, Jauhar Zahasah Albait, Ruslan Allya Terranisa Yamastuti Anna Nubua Hasibuan Arif Bogi Wibowo Arifin, Busthanul Audita Nuvriasari Awan Santosa Awan Santosa Ayu Laurenza, Andrea Ayu Laurenza Bao, Krispianus Budi Widya Rini Casmi, Eno Dewi Saiful Aminah Elisa Sari Eno Casmi Erfianto, Indra Rasyid Fatinabilah, Galih Anisah Hazmi, Shadrina Hidaya, Vera Nurul Huddin, Norlaile Salleh Ihsyelin Ihsyelin Inelia Putri Ananda Irfan Achmad Musadat Karisma, Puja Kholisoh, Siti Nur Lumbantobing, Deby Selvia Mega Fatimah Rosana Mohd Fadhil Harfiez Abdul Muttalib Monica, Eva Ayu Munica, Prisilia Tiara Novia Candra Permatasari Nur Handina Nur Rasminati Nurmangesti, Aswinda Okta Eka Putra Pramesty, Ega Notria Anggun Pratiwi, Nike Aditia Putri, Ajeng Kharisma Putri, Ayu Nadia Rahayu, Rosita Rahman, Zainur Retno Widya Ningrum Reza Widhar Pahlevi, Reza Widhar Seflidiana Roza Setyo Utomo Shadrina Hazmi Sibarani, Grin Dewi Sumiyarsih, Sumiyarsih Sumiyarsih, Sumiyarsih Usni Doni, Leo Wahyu Ariani, Dorothea Wahyuningsih, Tri Harsini Widarta