Article Per Year (5 Year)
p-Index From 2020 - 2025
1.285
P-Index
This Author published in this journals
All Journal AKUNTABILITAS KEUNIS JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Formosa Journal of Science and Technology (FJST) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Rikawati Rikawati, Rikawati
Mahasiswa STKIP Bina Bangsa Getsempena
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
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

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

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.
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 : Akuntabilitas

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.
KAMPUS MENGAJAR ANGKATAN 8 DI SMP NEGERI 1 PANOMBEIAN PANEI Fauzi, Muhammad; Saragih, Yosi Irawelda Wahyuni; Manik, Jun Kifran; Rikawati, Rikawati; Damanik, Darwin; Panjaitan, Pawer Darasa
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ej2jzt10

Abstract

Pengabdian ini bertujuan untuk menganalisis pelaksanaan Program Kampus Mengajar Angkatan 8 di SMP Negeri 1 Panombeian Panei, dengan fokus pada dampaknya terhadap kualitas pendidikan, khususnya dalam aspek literasi, numerasi, dan penerapan pendidikan inklusif. Pengabdian menggunakan pendekatan kualitatif deskriptif, dengan data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa program ini berhasil meningkatkan motivasi belajar siswa, memperkenalkan metode pembelajaran kreatif, serta membangun kolaborasi yang efektif antara mahasiswa peserta program dan guru. Namun, terdapat tantangan seperti keterbatasan fasilitas, kurangnya waktu pelaksanaan program, dan adaptasi awal antara mahasiswa dan lingkungan sekolah. Meskipun demikian, program ini juga membuka peluang untuk penguatan kualitas pembelajaran, peningkatan keterampilan siswa, dan pengembangan profesional mahasiswa. Rekomendasi yang diajukan meliputi penguatan pelatihan peserta, penyediaan fasilitas pendukung, serta monitoring dan evaluasi yang berkelanjutan untuk memastikan keberlanjutan dampak program
Inovasi Pembelajaran Melalui Kampus Mengajar “Membangun Karakter dan Keterampilan Siswa SD GUPPI USWATUN HASANAH untuk Indonesia Emas Saragih, Yosi Irawelda Wahyuni; Fauzi, Muhammad; Manik, Jun Kifran; Rikawati, Rikawati
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6agnpf12

Abstract

Program Inovasi Pembelajaran Melalui Kampus Mengajar di SD GUPPI Uswatun Hasanah bertujuan untuk membangun karakter dan meningkatkan keterampilan siswa SD dalam menghadapi tantangan masa depan. Melalui kerjasama antara mahasiswa Kampus Mengajar dan guru-guru lokal, program ini memperkenalkan metode pembelajaran inovatif yang fokus pada pengembangan karakter, literasi numerasi, dan keterampilan abad ke-21. Siswa dilibatkan dalam proyek berbasis masalah, diskusi kelompok, dan penggunaan teknologi digital untuk meningkatkan pemahaman mereka dalam matematika dan pengetahuan dasar lainnya. Program ini juga memperhatikan pentingnya mendukung siswa dalam membangun karakter positif seperti disiplin, kerja sama, dan empati. Hasil dari program ini menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap materi pelajaran, keterampilan berpikir kritis, serta partisipasi aktif dalam pembelajaran. Dengan pendekatan yang kontekstual dan berpusat pada siswa, program ini diharapkan dapat memberikan kontribusi nyata dalam mewujudkan Indonesia Emas 2045
Co-Authors Adhi, Nurseto Arbainah, Siti Azizah, Afiq Damanik, Darwin Korawijayanti, Lardin Manik, Jun Kifran Muhammad Fauzi Nikmatuniayah Nikmatuniayah, Nikmatuniayah Nursyarifa, Zahra Az-zalia Pawer Darasa Panjaitan Rois, Muhammad Saragih, Yosi Irawelda Wahyuni Sri Widiyati, Sri Wijayanto, Edi Yeni Martia, Dina