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All Journal International Journal of Business, Law, and Education Jurnal Media Informatika Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Economics (IJIE)
Listyarini, Rakhmawati
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Role of the Waste Bank at Islamic Boarding Scholl Darussalam Blokagung in Supporting the Achievement of SDGs Pillars. Madaniya, Nadiya El; Listyarini, Rakhmawati
Jurnal Internasional Ekonomi Islam Vol 6 No 01 (2024): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v6i01.8977

Abstract

Introduction: Sustainable Development (SDGs) is a big agenda compiled by the United Nations, with 17 goals, one of which is reducing waste. The waste problem is currently serious. The more people who are active, the more waste is generated. The solution to handling the waste problem must be good management. One of them is the waste bank program. The waste bank is a program that utilizes sorted waste. The waste bank system is like the bank system, but what is stored is dry waste that can be recycled. Objectives: This study aims to see the role of Islamic boarding in supporting SDG achievement through waste management programs. In addition, the purpose of this study is the impact of a waste bank on the Islamic boarding school environment. Method: This study uses a qualitative approach. The discussion of this research is based on the results of observations and interviews with waste bank management. Results: The results of this study are positive, indicating that the existence of a waste bank at least helps and supports sustainable development and that this waste bank activity provides an example to students of how to manage waste properly and correctly. However, the obstacle is that not all students are aware of this. So, the impact of waste bank activity has been running until now but is not too significant. Implications: To help and contribute to the enforcement of SDGs, this research is expected to have an impact on the management of waste bank management not only for Islamic boarding schools but also for other educational institutions by utilizing the surrounding environment and the students in it.
Urgensi Pembukuan Dalam Pengelolaan Keuangan Usaha Mikro Baitii, Nur; Santi, Mila; Yudistira, Era; Listyarini, Rakhmawati
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Abstract

Micro business, often face problems related to the lack of knowledge and understanding of business actors regarding the importance of financial management. Financial management is an important aspect for the company's progress. Financial management can be done through accounting. Accounting has always played an important role in entrepreneurship. Accounting allows micro business to obtain financial information when running their business. This qualitative research method aims to provide a more detailed explanation regarding financial management at the Kevin Sembako Store. This research technique will be limited to the accounting technique used, namely a simple accounting bookkeeping system. Good bookkeeping is the foundation for compiling financial reports such as profit and loss reports, capital changes reports, and balance sheets. Transaction data recorded neatly will make it easier to calculate income, expenses, assets, liabilities and capital. Through financial reports prepared based on accurate bookkeeping, business actors can easily understand the financial performance of their business. They can see whether their business is making profits or losses. Useful financial reports don't only cover quantitative aspects. Financial bookkeeping in a business or business is a strong foundation for building a business, which if not managed well will have fatal consequences for a business. From the research results, it can be concluded that the bookkeeping process is very important in managing a business.
The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia Listyarini, Rakhmawati; Umpusinga, Hasrun Afandi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1052

Abstract

The timeliness of financial reporting reflects the effectiveness of corporate governance and plays a vital role in maintaining investor confidence. Audit delay serves as a critical indicator of transparency and the quality of financial reporting among publicly listed companies. This study investigates the influence of firm size, profitability, and audit committee characteristics on audit delay in five leading manufacturing firms in Indonesia, namely PT Semen Indonesia Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk, over the 2021–2023 period. Firm size is measured by the natural logarithm of total assets (Ln Assets), profitability is represented by Return on Assets (ROA), and the audit committee variable is determined by the number of its members. A multiple linear regression model is applied to test the effect of these variables on audit delay. The findings reveal that both firm size and profitability have a significantly negative relationship with audit delay, indicating that larger and more profitable firms tend to complete audits faster. The audit committee also exhibits a negative but moderate effect, emphasizing that effective governance contributes to shorter audit completion times. These outcomes align with agency theory and signaling theory, suggesting that timely reporting acts as a credibility signal and reduces agency costs. The study provides practical implications for corporate management, auditors, and regulatory bodies to enhance audit efficiency and strengthen investor confidence.
The Effect of Budgetary Slack, Information Asymetry, and Trust on Managerial Decision-Making Listyarini, Rakhmawati
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1274

Abstract

This study investigates the effect of budgetary slack, information asymmetry, and trust on managerial decision-making quality within organizational budgeting contexts. Using a quantitative approach and data collected from 150 managerial respondents across various industries in Indonesia, this research employs Partial Least Squares Structural Equation Modeling (SmartPLS 4.0) to analyze both direct and moderating relationships among the variables. The results reveal that budgetary slack and information asymmetry have significant negative effects on managerial decision-making quality, whereas trust exerts a positive influence. Furthermore, trust moderates the relationships between budgetary slack and information asymmetry with managerial decision-making, such that the negative effects of both variables are weaker under high-trust conditions. These findings highlight the crucial role of trust as a behavioral control mechanism that enhances decision-making quality by fostering transparency and reducing opportunistic behavior. The study contributes to the behavioral management accounting literature by integrating agency theory and social exchange theory to explain how relational factors interact with formal control mechanisms. Practically, organizations are encouraged to reduce information asymmetry and budgetary slack through participative budgeting, transparent communication, and trust-building initiatives, ensuring that managerial decision-making aligns with organizational objectives.
Co-Authors Baitii, Nur Madaniya, Nadiya El Santi, Mila Umpusinga, Hasrun Afandi Yudistira, era