Article Per Year (5 Year)
p-Index From 2021 - 2026
6.99
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura UNEJ e-Proceeding Jurnal Ilmiah Ekonomi Islam JST ( Jurnal Sains Terapan ) Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal Komunikasi Profesional Iqtishoduna: Jurnal Ekonomi Islam Jurnal GeoEkonomi Abdimas Universal Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Darma Agung BUDGETING : Journal of Business, Management and Accounting Jurnal Kewarganegaraan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bhinneka Gemilang: Jurnal Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Journal of Mujaddid Nusantara Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah) Al-Manar Journal of Economic and Social Studies
Rihfenti Ernayani
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Balikpapan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 2   3   4   5   6 
PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021 Miswaty Miswaty; Liza Syah Putri; Rihfenti Ernayani; Ika Makherta Sutadji
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.290

Abstract

This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using multiple regression analysis method, because the data in the study in the form of nominal data. The results showed that Financial Distress (X1) has a negative and significant effect on the Tax Avoidance of the company. While Earning Management (X2) and Leverage (X3) has no significant effect on the Tax Avoidance of the company.
Pengaruh Implementasi Sistem Akuntansi Pemerintahan Berbasis Akrual Terhadap Kualitas Pelaporan Keuangan Publik M. Dedy Eko Trisyono Safari; PA Andiena Nindya Putri; Rihfenti Ernayani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3184

Abstract

Artikel ini menganalisis pengaruh implementasi sistem akuntansi pemerintahan berbasis akrual terhadap kualitas pelaporan keuangan publik. Akuntansi berbasis akrual diterapkan untuk meningkatkan transparansi dan akuntabilitas dalam pelaporan keuangan pemerintahan, karena metode ini mencatat pendapatan dan beban pada saat terjadinya transaksi, bukan pada saat kas diterima atau dibayarkan. Studi ini menggunakan metode literature review dari berbagai jurnal akademis dan laporan pemerintah yang diterbitkan setelah tahun 2019. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual secara signifikan meningkatkan kualitas pelaporan keuangan dalam hal keakuratan, relevansi, dan keterbandingan. Namun, beberapa tantangan seperti kurangnya sumber daya manusia yang terampil dan infrastruktur pendukung masih menjadi hambatan dalam penerapannya secara efektif. Oleh karena itu, diperlukan peningkatan kapasitas serta kebijakan yang mendukung untuk memastikan implementasi yang optimal dan berkelanjutan. Dengan demikian, sistem akuntansi berbasis akrual berpotensi memperkuat tata kelola keuangan publik yang lebih transparan dan akuntabel.
Debtors Responsibilities in Subsidized Home Loan Takeovers Based on Indonesian Ministerial Regulation Number 26/PRT/M/2016 Toguan, Zulfikri; Ernayani, Rihfenti; Nainunis, Nainunis
Journal of Mujaddid Nusantara Vol. 1 No. 3 (2024): Journal of Mujaddid Nusantara September, 2024
Publisher : Institute of Education and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62568/jomn.v1i3.109

Abstract

The transfer of ownership for Subsidized Home Ownership Loans (KPR) is prohibited unless the property has been occupied for over 5 years. Despite this rule, violations frequently occur, highlighting gaps in enforcement and a lack of debtor responsibility in credit repayment. This study addresses two main questions: 1) What are the responsibilities of debtors in taking over subsidized KPR based on Regulation Number 26/PRT/M/2016 at Bela Berlian 3 Housing, Kampar Regency? 2) What are the legal consequences for debtors in such takeovers? Using empirical legal research with primary data, the study found that debtors often fail to meet their obligations, including the misuse of bank funds intended for housing debt repayment. This leads to defaults and breaches of contract. Unauthorized takeovers may result in the withdrawal of KPR subsidies, but enforcement remains inconsistent, causing legal uncertainty for new debtors. The research calls for stronger enforcement to prevent unauthorized KPR ownership transfers.
Edukasi Literasi Keuangan bagi Masyarakat: Membangun Kemandirian Finansial Rihfenti Ernayani; Hesty Erviani Zulaecha; Dewi Rachmania; Alfiana Alfiana; Mohamad Zulman Hakim
I-Com: Indonesian Community Journal Vol 4 No 3 (2024): I-Com: Indonesian Community Journal (September 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i3.4797

Abstract

Artikel ini membahas pentingnya edukasi literasi keuangan bagi masyarakat dalam membangun kemandirian finansial. Melalui tinjauan literatur, artikel ini menyoroti berbagai program dan strategi yang telah diterapkan untuk meningkatkan pemahaman dan keterampilan finansial masyarakat. Literasi keuangan yang baik memungkinkan individu membuat keputusan finansial yang bijaksana, mengelola keuangan pribadi dengan lebih efektif, dan mencapai tujuan keuangan jangka panjang. Latar belakang artikel ini mencakup konteks global dan nasional terkait pentingnya literasi keuangan di era digital saat ini. Hasil dari tinjauan literatur mengidentifikasi bahwa program-program literasi keuangan telah berhasil meningkatkan tingkat literasi dan kemandirian finansial masyarakat, meskipun masih ada tantangan dalam implementasinya. Diskusi artikel ini mencakup strategi-strategi efektif yang dapat diterapkan untuk meningkatkan efektivitas program literasi keuangan di masa depan. Kesimpulan dari tinjauan ini adalah bahwa literasi keuangan yang baik adalah kunci untuk mencapai kemandirian finansial secara individu dan kolektif. Tindak lanjut yang disarankan meliputi perluasan dan peningkatan kualitas program-program literasi keuangan, serta integrasi pendekatan baru dalam mengatasi tantangan yang ada.
Role of Workload and Work Discipline on Employee Performance in Machine Distributor Company Rihfenti Ernayani; Rachmad Hidayat; Dyah Palupiningtyas; Sudirman; Deddy Novie Citra Arta
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4472

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara beban kerja dan disiplin kerja terhadap kinerja karyawan pada PT. Orientama Makmur Abadi. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada 100 pegawai PT. Orientama Makmur Abadi. Hasil uji hipotesis (uji t) menunjukkan bahwa variabel beban kerja berpengaruh signifikan terhadap variabel kinerja karyawan. Hal ini ditunjukkan oleh nilai t hitung sebesar 3,375> t tabel 1,984 yang lebih besar dari t tabel. Demikian juga, disiplin kerja memiliki pengaruh yang signifikan terhadap variabel kinerja karyawan dengan t hitung 4,855> t tabel 1,984 yang lebih besar dari t tabel. Kesimpulan dari penelitian ini adalah bahwa beban kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja karyawan. Kata Kunci: Beban Kerja, Disiplin Kerja, Kinerja Karyawan
Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia Ernayani, Rihfenti; Robiyanto, Robiyanto; Sudjinan, Sudjinan
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1055

Abstract

This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia during 2012-2014 periods. By using purposive sampling, 10 samples of Sharia Commercial Banks were observed on a quarterly basis, and the 120 panel data were gained. The data were analyzed by employing multiple linear regression. The result shows that Deposits have positive significant effects on Profit Distribution Management. Productive Assets Management has negative significant effects on Profit Distribution Management. Rate of Inflation has negative significant effect on Profit Distribution Management. Deposits, Productive Assets Management, Rate of Inflation simultaneously have significant effects on Profit Distribution Management.
Transformasi Industri Halal: Keberlanjutan dan Inovasi dalam Perekonomian Syariah Ernayani, Rihfenti; Firman, Firman
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1490

Abstract

Industri halal berada di garis depan evolusi ekonomi syariah, mengalami perubahan yang menggabungkan imperatif keberlanjutan dengan praktik inovatif. Penelitian ini mengeksplorasi dinamika, tantangan, dan peluang yang melekat dalam transformasi berkelanjutan industri halal dalam kerangka ekonomi syariah. Dengan mengkaji integrasi praktik berkelanjutan dan strategi inovatif, penelitian ini menekankan peran penting pendekatan etis, ramah lingkungan, dan teknologi canggih dalam meresapi kembali industri halal. Melalui analisis multidimensional, artikel ini mengidentifikasi pendorong utama yang memfasilitasi transformasi industri, menekankan pentingnya pembangunan berkelanjutan dan inovasi bagi perekonomian syariah yang tangguh.
Factor Affecting Profit Distribution Management In Islamic Commercial Banks: Moderation Of Return On Assets Ernayani, Rihfenti
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2152

Abstract

This study aims to find empirical evidence of the influence of capital adequacy ratio (CAR), non-performing financing (NPF), and third-party financing (TPF) on profit distribution management, moderated by return on assets (ROA). This study employs a quantitative approach using panel data regression. The data is generated in numerical form using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchanges (IDX). The Islamic commercial banks in Indonesia listed on the IDX 2016-2022 comprise the study population, and a purposive sampling method is used to determine the sample size so that a sample of 9 Islamic commercial banks with 63 observation data is obtained. EViews 10 is used for the data analysis method, and the random effect model (REM) is used for the research model. The research findings suggest that CAR, TPF, and ROA positively affect profit distribution management. Meanwhile, NPF does not affect profit distribution management. ROA is proven to strengthen the effect of CAR and TPF on profit distribution management. While ROA cannot moderate the relationship between NPF and profit distribution management. This study can complement existing theories, especially regarding the relationship between capital adequacy and third-party funds with profit distribution management moderated by ROA. The practical implications of these findings for Islamic bank policies regarding the importance of increasing profitability and reducing problematic financing to maximize profit-sharing management.
Peran Bank Syariah dan UMKM dalam Meningkatkan Perekonomian Indonesia Ernayani, Rihfenti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.180

Abstract

Businesses that are carried out to meet the needs of life include conducting Micro, Small and Medium Enterprises. The purpose of this study is to analyze the role of Islamic banks and MSMEs in improving the Indonesian economy. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are recorded in national and international scientific articles related to financial management. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. The results showed that with Islamic sharia principles, Islamic banking plays an important role in driving the wheels of the Indonesian economy through the development and empowerment of MSMEs.
Inklusi Keuangan dan Pemberdayaan Ekonomi: Evaluasi Efektivitas Produk Keuangan Syariah dalam Meningkatkan Akses Keuangan bagi Masyarakat Marginal Fitriani; Efendi Sugianto; Shylvia Andriani; Rihfenti Ernayani; Dyah Mieta Setyawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2406

Abstract

Financial inclusion and economic empowerment have become major focal points in efforts to improve financial access for marginalized communities. This is particularly crucial in the current global context where economic inequality and access to financial services remain serious issues. This article aims to evaluate the role of Shariah-compliant financial products in supporting financial inclusion and economic empowerment among marginalized groups. The literature review method used in this article provides a strong foundation for collecting and analyzing various related articles, including policy reviews and market analyses. Through in-depth review, this article illustrates that Shariah-compliant financial products have significant potential to provide more inclusive, transparent, and sustainable solutions in enhancing financial access for marginalized communities. Key factors such as trust, understanding of Shariah principles, and supportive regulations are also emphasized as essential elements in strengthening the effectiveness of these financial products. Additionally, the implications of the findings in this article are crucial in providing guidance for stakeholders, regulators, and financial practitioners. By understanding the potential and advantages of Shariah-compliant financial products, stakeholders can develop more effective strategies to improve financial inclusion and economic empowerment among marginalized communities. Thus, this article not only provides insights but also offers a clear direction for further steps in strengthening financial access for all layers of society, while promoting sustainable and inclusive economic development.
Co-Authors Aa Hubur Abdiannur Abdiannur Abriyoso, Octojaya Ahmad, Srifatmawati Akhmad Baidun Akhmad Nur Zaroni Alfiana Amiruddin Hamzah Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Ari Purwanti Arifin, Sa'ad Nico Asep Saepudin Aspiati Samiun Azizi, Muhammad BillY Dewantara Bustomi, Thomas Butet Wulan Trifina, Butet Wulan C. Prihandoyo Cakranegara, Pandu Adi Cici Apriliya Citra Arta, Deddy Novie Citra Dewi Claudya Nurcahaya Cut Susan Octiva desi kristanti, desi Dewi Rachmania Didik Hadiyatno Dimas Rama Pramudia Dodi Siswanto Dyah Mieta Setyawati Effendi, Ryan Eni Rakhmawati Fachrurazi Febby Fitria Ferdy Leuhery Festus Evly R.I. Liow firman Fitriani Gerdha Erlinda Sari Lapoliwa GS , Achmad Daengs Hairul Anam Heidi Siddiqa Hesty Erviani Zulaecha I Nyoman Tri Sutagana Ika Makherta Sutadji Ika Makherta Sutadji Ilham Arief IRA PRATIWI Irdawati Irdawati Irwan Moridu Irwan Moridu Iwan Henri Kusnadi Jayanti, Ansri Kartika, Ita Yuni Klemens Mere lestari, winda Lipo Andy Willian Oey Liza Syah Putri Lucky Radi Rinandiyana Lucy Indah Jayanti M. Dedy Eko Trisyono Safari Miswaty Miswaty Mohamad Zulman Hakim Muhammad Asir Muhammad Azizi Muhammad Imam Asnawi Musran Munizu Nadi Hernadi Moorcy Nainunis, Nainunis Natalia Reyne Lumentah Nina Indriastuty Nuah P. Tarigan, Nuah P. Nur Dafiq Nur Widyawati Nurlia Nurlia PA Andiena Nindya Putri Palupiningtyas, Dyah Pamungkas, Eko Wiji Pandji Santosa Puput Aprilia Sinaran Rachmad Hidayat Rachmad Hidayat Rahul Chauhan Ranita Ramadhani Rianti Setyawasih Robiyanto Robiyanto Robiyanto Robiyanto Robiyanto, Robiyanto Rosdarni Rosdarni Rustandi Rustandi Sa'ad Nico Arifin Salomi Jacomina Hehanussa Samsidar Sarni Handayani Puspita Sari Sarni Handayani Puspita Sari Shylvia Andriani Srifatmawati Ahmad Sudirman Sudirman Sudjinan Sudjinan Sudjinan, Sudjinan Sugianto, Efendi Sukimin Sukimin Suratman Suratman Syahriah Madjid Tamzil Yusuf Tati Sarihati Theresia Wahyuni Timotius, Elkana Toguan, Zulfikri Upik Djaniar Vinnie Setia Anggraini winda lestari Windy Johan Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yosua Arif Susanto