Article Per Year (5 Year)
p-Index From 2021 - 2026
1.556
P-Index
This Author published in this journals
All Journal Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi Journal of Auditing, Finance, and Forensic Accounting E-Dimas: Jurnal Pengabdian kepada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia BASKARA: Journal of Business and Entrepreneurship Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Perbankan Aspirasi: Jurnal Ilmiah Administrasi Negara Jurnal Akuntansi Kontemporer
Yuni Rimawati
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Potret Strategi Going Concern UMKM Pandai Besi Celurit Bermotif Madura Yuni Rimawati; Adi Darmawan Ervanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.10602

Abstract

Penelitian ini bertujuan untuk memberikan gambaran keunikan strategi going concern pandai besi tokang pandhih Jokotole yang memproduksi celurit bermotif sehingga UMKM ini mampu bertahan bahkan sudah dijalan oleh beberapa generasi. Penelitian ini menggunakan  pendekatan studi kasus configurative ideographic studies untuk menganalisis data. Simpulan penelitian ini adalah  Haji Masduri menerapkan strategi menjaga kualitas produk untuk menjaga kepercayaan pelanggan. Pengembangan usaha menjadi usaha yang memiliki ijin usaha dengan brand “Jokotole” adalah fasilitas Pemerintah yang diterima Haji Masduri. Setelah memiliki ijin usaha, Haji Masduri dapat mengakses lebih banyak fasilitas dari Pemerintah. Dalam manajemen operasional bisnis Haji Masduri menjalankan strategi  spesialisasi kerja bagian produksi, sistem upah persenan (bagi hasil) berdasarkan harga jual pada tenaga kerja celurit bermotif, dan “memanfaatkan jaringan” yang dimiliki untuk memperoleh bahan baku ayng berkualitas tanpa meninggalkan rumah (tempat usaha).  Strategi menjaga cash flow yang dilakukan oleh Haji Masduri adalah dengan sistem produksi pesanan dan uang muka 50%. Dampak dari kualitas produk yang terjaga, Haji Masduri dapat menerapkan strategi penentuan harga jual tanpa proses tawar menawar dari pemesan celurit bermotif.
Mompreneurs: Standing Up With Life Choices, Family Support, Patriarchal Culture in Madura, and The Covid-19 Pandemic Yuni Rimawati; Habi Bullah; Adi Darmawan Ervanto
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 2 (2022): IJBE, Vol. 8 No. 2, May 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.2.206

Abstract

This study aims to explore the learning experience of mompreneurs who have studied in college with patriarchal culture setting in Madura in combating the crisis caused by the covid-19 pandemic. This study used a case study methodology with a multi-case approach. Data were obtained through observations, interviews, and digital tracing. This study reveals that based on all the cases, being mompreneurs and not working in the formal sector is a choice to focus on running the duty as a mother and on getting full support from husband and family. In running the business and family, there is collective consciousness that all the revenue received by family members are blessings (rejeki) from Allah by getting it through halalan tayyiban principle. The promotions have used social media with various intensities. The Covid-19 Pandemic significantly affects mompreneurs whose primary basis is in-person selling, while online selling was not affected. The experimental learning during the Covid-19 Pandemic is maximizing promotions through social media, cutting operational costs, changing the payroll system to profit sharing, and broadening the business lines. Keywords: mompreneurs, the patriarchal, family support, the covid-19 pandemic, learning experience
Jalan Panjang Menuju Pengesahan APBD: Berdasarkan Sudut Pandang Agency Theory Achmad Helmi Hasan; Bambang Haryadi; Yuni Rimawati
Jurnal Keuangan dan Perbankan Vol 12, No 1 (2015): Jurnal Keuangan dan Perbankan, Volume 12, No.1, Desember 2015
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.083 KB) | DOI: 10.35384/jkp.v12i1.13

Abstract

Process pre-prosperous the preparation, the preparation, discussion and ratification of the budget should be based on the applicable legislation (Permendagri No. 13/2006 junto Permendagri No.59/2008). Phenomenon that occurs, still many local government that overdue their budget, although there are sanctions should that happen. This research aims to provide a more comprehensive explanation of the executive and legislative relationship in Local Government X is reviewed from the perspective of agency theory to ratification of local government annual budget. This study uses qualitative methods a descriptive case study.Based on the results of this research was concluded that (1) The lateness of the budget local governmet X is because of delays of drafting the support documents that is required in the budget by the executive, thus causing delays of filing budget to the legislature; (2) viewed from the side agent (the sectoral egos of executive) mean while, from the principle/legislative (interest group / political party and a constituent) also coloring the process.
Faktor-Faktor yang Mempengaruhi Persepsi Etika Mahasiswa Akuntansi dengan Love of Money sebagai Variabel Intervening Fitri Arshinta; Mohammad Djasuli; Yuni Rimawati
Jurnal Keuangan dan Perbankan Vol 13, No 2 (2017): Jurnal Keuangan dan Perbankan Volume 13, No. 2, Juni 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.839 KB) | DOI: 10.35384/jkp.v13i2.52

Abstract

Competition in globalization that is very firm gives impact on every class to maintain their position. As the prospective accountant, students not only know well about the theory but also etiquette in enduring the profession to decrease the digressing in the future. This thesis is aimed to evaluate empirically some factors that influence the ethical perception of accountancy students with “love of money” as the intervening variable. Independent variables are gender, level of education, age, economic socials status, and ethnic background. Intervene variable is a love of money and the dependent variable is ethical perception. This thesis uses the primary data that is collected by the questioner for some respondents that are still the accountancy students. Population in this thesis is all of the accountancy students in the state university (PTN) in Suramadu (Surabaya-Madura), and in choosing the population, this thesis uses the criteria as a sample and called as “purposive sample”. The sample that has been collected from the questioner is 95 respondents. The technique for analyzing the data is SEM (Structural Equation Modeling). Moreover, the tabulation of the data uses the program SmartPLSversion 2.0. According to the result of the analysis in this thesis shows that gender, level of education, age, and ethnic background do not influence significantly toward the “love of money”, yet economic status social influences significantly toward the “love of money”. However the level of education, age, economic status social, and ethnic background do not influence significantly toward the ethical perception, yet age influences significantly toward the ethical perception. “love of money” does not influence significantly as the intervening variable as well as.
Exploration of Strategies and Learning Experience Process of Mompreneurs: Case Studies in the Halal Certification Rimawati, Yuni; Bullah, Habi; Kompyurini, Nurul
BASKARA : Journal of Business and Entrepreneurship Vol 7, No 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i1.23104

Abstract

This study aims to explore the strategies and learning experiences process of mompreneurs. The halal certification process was chosen as the point of this because the process of obtaining halal certification is a process that requires preparation and time. In addition, obtaining halal certification is a legality that is considered to reflect the needs of Muslims. This study uses a multi-case study methodology. Data were obtained through observation and interviews. Meanwhile, data triangulation was carried out by digital tracking. This study reveals that the learning experiences process of mompreneurs is utilizing programs from various government agencies to overcome cost challenges and build a network through which to obtain halal certification. Certification experience increases the mompreneur’s ability in good production processes but does not directly impact sales. Momprenaurs' commitment is built on the motivation to protect the family heritage. In all cases, they did not apply a low-cost strategy, so they prioritized the sales channel for souvenir centers and did not take advantage of the online market because prices could not compete in the online market.
PELAYANAN SAMSAT KELILING: CAPAIAN DAN TANTANGAN Khoirun Nisa, Fajaria; Rimawati, Yuni
Aspirasi: Jurnal Ilmiah Administrasi Negara Vol 3, No 1 (2018): JURNAL ASPIRASI FEBRUARI 2018
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aspirasi.v3i1.320

Abstract

This study aims to give an overview of SAMSAT mobile service as a public service. The focus of the discussion is on the achievement of the service that has been done by SAMSAT mobile services in North Surabaya and confirmed the achievement by asking the opinion of the taxpayer of the motor vehicle as the object of service. The methodology of this research is qualitative descriptive with triangulation data emphasizing on outcomes and challenges of SAMSAT mobile services in North Surabaya. The respondents of this research are 6 persons, 4 respondents are parties of UPT BPD North Surabaya East Java Province and 2 respondents are taxpayer of the motor vehicle. The conclusion of this research are: 1) the comprehensive target of SK achievement (Samsat Local and SAMSAT Link) has been reached in 2015 and 2016; 2) the existence of cost efficiency efforts; 3) the obstacles that often arise for the optimization of SAMSAT mobile services of North Surabaya is the administrative completeness and network problems; 4) SAMSAT mobile services of North Surabaya has socialized the administrative completeness that must be available in utilizing its services.
PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR Fajarnia, Riza; Rimawati, Yuni; Rahmawati, Emi
Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i2.2081

Abstract

This research aims to obtain empirical evidence about the determinant of firm value property and real estate in the period of incessant infrastructure development. Independent variables used in this research were capital structure as measured by debt to equity ratio (DER), investment opportunity set measured by the market to book ratio (MBA), liquidity measured by the current ratio (CR), and profitability measured by return on equity (ROE). The dependent variable was firm value measured by the price to book value (PBV). Control variable was the size of the firm. The population used in this research are property and real estate companies listed Indonesian Stock Exchange in period 2014-2016. Sample collected using purposive sampling method. The total of 33 companies was determined as the sample during 2014-2016. The method of analysis of this research using multiple linear regression. The result showed that investment opportunity set and profitability has a positive influence on the firm value, and capital structure and liquidity has no effect on the firm value. While the size of the firm as a control variable has a significant positive influence on the firm value.
SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA Rimawati, Yuni; Bullah, Habi; Kompyurini, Nurul
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4564

Abstract

Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy.Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty.Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.
Lima Belas Tahun Penelitian Kualitas Laporan Keuangan Indonesia: TOPIK, METODE, DAN TEORI Rimawati, Yuni; Hakim, Tito IM. Rahman; Putri, Faradila Yuliana
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6800

Abstract

Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Co-Authors - Tarjo Achdiar Redy Setiawan Achmad Helmi Hasan Adi Darmawan Ervanto Atik Emilia Sula Cicelia, Nenni Elizabethara Rusna Putri Emi Rahmawati Fajarnia, Riza Fitri Arshinta Habi Bullah Hakim, Tito IM. Rahman Haryadi, Bambang Holifa, Sitti Imam Agus Faisol Khoirun Nisa, Fajaria Kompyurini, Nurul Mohamad Djasuli Nurul Kompyurini, Nurul Prasetyono Prasetyono Putri, Faradila Yuliana Saputro, Nugroho Tri Septian Bayu Kristanto