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All Journal AKUNTABILITAS Juara: Jurnal Riset Akuntansi KEUNIS Admisi dan Bisnis JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Riset Akuntansi Politala JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Formosa Journal of Science and Technology (FJST) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Rikawati Rikawati, Rikawati
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Bahasa Inggris Vita Arumsari; Rikawati Rikawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 1 (2020): Journal of Applied Business Administration - Maret 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.459 KB) | DOI: 10.30871/jaba.v4i1.1902

Abstract

The low level of financial inclusion for the poor becomes a time bomb amid Islamic finance growth as an alternative and way of life, particularly for those who believe in the application of Islamic tenets in finance. Further, the evolving of fully-fledged Islamic Financial Non-Bank Institutions, particularly Islamic Microfinance Financial Institutions (IMFIs) are one of the myriad ways in alleviating poverty. Indonesia, with the highest number of the Muslim population in the world, can reduce the poverty percentage by using Islamic social funds, namely infaq, zakah, shadaqoh and waqf. This study sheds light on how to optimise the Islamic social fund benefit for improving the poor’s quality of life; both by injecting money to provide them with a business skill and to feed people them who are poor. We use meta-analysis method to recap different findings related to maximise the usage of Islamic social funds across a different point of view, hence a fit mechanism is found to be applied. It found that Islamic social funds can be used to sustain the fund whilst enabling the poor for generating income by integrating the fund with economics activities.
DETERMINANTS OF STUDENTS INTEREST IN PURSUING PROFESSIONAL CERTIFICATIONS IN ACCOUNTING Rikawati Rikawati; Vita Arumsari
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 2 (2020): Journal of Applied Business Administration - September 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v4i2.2069

Abstract

This study aims to obtain empirical evidence regarding personality, labor market considerations, professional recognition, financial appreciation and work environment on student interest in taking professional certification in accounting. It uses multiple linear regression analysis with the IBM SPSS (Statistical Package for Social Sciencess) program for Windows version 25. There are 250 respondents in this study from various university in Indonesia. The test results show that personality, job market considerations, professional recognition, financial rewards have an effect on student interest in taking professional certification in accounting, while the work environment does not affect student interest in taking professional certification in accounting.
Identification of Obstacles in Using E-Wallet in Semarang Sri - Widiyati; Th Tyas Listyani; Rikawati - Rikawati
Admisi dan Bisnis Vol 22, No 3 (2021): OKTOBER 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/ab.v22i3.3237

Abstract

The payment system has evolved from cash payments to non-cash payments along with the development of the internet and the emergence of e-commerce. Digitalization in the current payment process provides various options and one of them is an electronic wallet or better known as an e-wallet. Although e-wallet has experienced significant development, users still experience problems in using it. This study aims to identify the obstacles to the use of e-wallet. The sampling method is purposive sampling. The sample used is e-wallet users who are 20 years old and over. Collecting data using a questionnaire and data analyzed by factor analysis. The results of the study show that the obstacles faced in the use of e-wallet are dependence on the internet, servers and electricity. ; merchant limitations and funds must be spent; funds cannot grow (not interest); digital crime.
Diversifikasi Pendapatan, Peran KBMI dan Usia Pada Profitabilitas Bank Yang Terdaftar di BEI Selama Pandemi Septian Yudha Kusuma; Mirasanti Wahyuni; Rikawati Rikawati
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

The Covid-19 pandemic in Indonesia has resulted in an economic downturn in almost every corporate sector, one of the companies that has been affected is banking. The purpose of this study was to examine the effect of income diversification on bank profitability, and to examine the impact of KBMI and age as a moderating effect of income diversification on bank profitability. The number of samples that meet the criteria are 40 banks listed on the IDX during 2020 and 2021. The data analysis technique used to test the hypothesis is using Moderated Regression Analysis (MRA), by first testing normality and classic assumptions. The results of the study reveal that revenue diversification has a positive and significant effect on profitability, KBMI does not moderate the effect of revenue diversification on bank profitability, and bank age weakens the effect of bank revenue diversification on profitability. The research findings and contributions are discussed further in the article.
AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.145

Abstract

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.
HEALTH LEVEL OF SHARIA COMMERCIAL BANKS STUDY WITH RISK BASED BANK RATING (RBBR) APPROACH FOR THE YEARS 2018-2022 Azizah, Afiq; Rois, Muhammad; Rikawati, Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This reseacrch aims to analyze the health level of Islamic commercial banks registered with the Financial Services Authority for the period 2018-2022. The sampling technique was carried out using purposive sampling technique. Based on the sampling criteria, 6 Islamic commercial banks were obtained that could be used as research samples. The research method used is the Risk Based Bank Rating (RBBR) method including risk profile, good corporate governance, earning and capital factors. The results showed that during the 2018-2022 period, the Islamic commercial bank that had the best health level the "very healthy" category was BTPN Syariah, while the Islamic commercial bank that had the worst health level the "less healthy" category was Bank KB Bukopin Syariah. The main factor of the low level of health of several Islamic commercial banks is low profitability, so that policies taken to improve the health level of banks are to increase income and making cost efficiency.
Performance Assessment Based on Added Value Management (Study of Cigarette Issuers in Indonesia) Widiyati, Sri; Rikawati, Rikawati; Adhi, Nurseto
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i12.12855

Abstract

The research aims to evaluate the financial performance of PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. for the 2018-2022 period based on Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA). The data used is financial report data from the Indonesia Stock Exchange (BEI). The research results show that the EVA value at PT Gudang Garam Tbk. in 2018 and 2020 it was negative, while during 2019-2022 the EVA value was positive. A positive EVA value illustrates that the company's performance is good and able to create economic added value. MVA PT Gudang Garam Tbk. 2018 to 2020 is positive. Meanwhile, in 2021 and 2022 the MVA value is negative, which means the company has not been able to maximize shareholder wealth because resource management has not been optimal. FVA PT Gudang Garam Tbk. during 2018-2022 is positive. This can be interpreted as PT Gudang Garam Tbk. has created added financial value for the company. During 2018-2022 PT Hanjaya Mandala Sampoerna Tbk. having EVA, MVA and FVA is positive. This shows that the company can maximize shareholder wealth because resource management is optimal. Keywords: Financial Performance, Added Value, EVA, MVA, FVA
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023 Nursyarifa, Zahra Az-zalia; Rikawati, Rikawati; Rois, Muhammad
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44287

Abstract

Meningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit.
THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati, Rikawati; Korawijayanti, Lardin; Arbainah, Siti; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

Abstract

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context
Application of the TAM Model and Financial Literacy on Interest in QRIS Digital Payments (Study on Semarang State Polytechnic Students) Wijayanto, Edi; Yeni Martia, Dina; Adhi, Nurseto; Rikawati, Rikawati
Formosa Journal of Science and Technology Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i1.7499

Abstract

With the rapid development of digital technology, especially in the payment field, digital payment services using QR codes are becoming more popular. The Quick Response Code Indonesia Standard (QRIS), introduced by Bank Indonesia and the Association of Indonesian Payment Systems (ASPI) on August 17, 2019, will serve as the national QR code standard and facilitate payments across Indonesia. QRIS allows you to apply for payments to a variety of institutions, bank or non-bank. This study involved 370 of his students from a population of 6,128, used structural equation modeling (SEM) for analysis, and showed a robust fit with his GFI value above 0,917. The results show that the TAM variables (perceived ease of use, usefulness, enjoyment, and financial literacy) significantly influence his interest in implementing QRIS, which increases his 5% is supported by a probability value less than or equal to.
Co-Authors Adhi, Nurseto Ady Cahyadi Ady Cahyadi Ady Cahyadi, Ady Arbainah, Siti Azizah, Afiq Korawijayanti, Lardin Lardin - Korawijayanti Mirasanti Wahyuni Muhammad Rois Nikmatuniayah . Nikmatuniayah Nikmatuniayah, Nikmatuniayah Nursyarifa, Zahra Az-zalia Rois, Muhammad Septian Yudha Kusuma Siti Arbainah Sri - Widiyati Sri Widiyati, Sri Th Tyas Listyani Vita Arumsari Vita Arumsari Wijayanto, Edi Yeni Martia, Dina