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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Reviu Akuntansi dan Bisnis Indonesia RATIO: Reviu Akuntansi Kontemporer Indonesia Innovation Business Management and Accounting Journal Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin Journal of Society, Community and Business Development
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Rina Mudjiyanti; Salis Saevy Maulani
Media Ekonomi Media Ekonomi : Vol 17 No 1 Januari 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v17i1.1761

Abstract

The study aims to examine the effect of liquidity and profitability towards the disclosure of corporate social responsibility (CSR). The Independent variable used in this research were liquidity and profitability, while the dependent variable was corporate social responsibility (CSR). Population in this study were manufacturer companies in the consumption goods sector listed in the Indonesian Stock Exchange for the period 2013-2015. The samples in this study were selected by using purposive sampling method and obtained as many 67 observation samples. The analysis technique used in this research was multiple linier regression analysis. The result of the analysis proved that the liquidity variable has negatively affect the corporate social responsibility with a significance value of 0,024. Variable profitability has positive affect the corporate social responsibility with a significance value of 0,005. Keywords : Corporate social responsibility, Liquidity, Profitability
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Eri Septika; Rina Mudjiyanti; Eko Hariyanto; Hardiyanto Wibowo
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.992 KB) | DOI: 10.30595/raar.v1i2.11864

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan hutang, likuiditas, dan Kepemilikan Institusional terhadap kebijakan dividen. Sampel dalam penelitian ini adalah perusahaan Food And Beverage yang terdaftar di Bursa Efek Indonesia Periode (2015-2019). Pemili0068an sampel dalam penelitian ini dilakukan dengan purposive sampling dan didapatkan sebanyak 59 sampel observasi.Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda, dan uji hipotesis. Hasil analisis menunjukan bahwa profitabilitas berpengaruh positif terhadap kebijakan dividen, kebijakan hutang berpengaruh positif terhadap kebijakan dividen, likuiditas tidak berpengaruh terhadap kebijakan dividen, dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen.
The Effect of Cafe Atmosphere on Loyalty through Customer Satisfaction Rina Mudjiyanti; Maratus Sholihah
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.5

Abstract

The lifestyle of people who like to go out for coffee has made many people open businesses. With the products or prices offered not much different, this makes it difficult for business owners to get loyal customers because of the many competitors. The atmosphere can be an alternative to distinguish one cafe from another. This study aims to determine the effect of atmosphere on consumer satisfaction and loyalty, and to determine the effect of cafe atmosphere on loyalty through customer satisfaction. This study uses a quantitative approach, where research focuses on measuring and analyzing cause-and-effect relationships between several variables. The research sample used was 100 cafe customers and data were obtained through distributing questionnaires. Data analysis using PLS obtained the results that the atmosphere has an effect on consumer satisfaction. Atmosphere also affects consumer loyalty. The unique finding of this research is that the cafe atmosphere affects loyalty through customer satisfaction.
Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
PENGARUH SIKAP, FASHION LEADERSHIP, KEPERCAYAAN KONSUMEN DAN ORIENTASI BELANJA TERHADAP NIAT BELI PRODUK FASHION SECARA ONLINE Arini Hidayah; Rina Mudjiyanti
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.483 KB)

Abstract

Tujuan penelitian yang akan dicapai dalam penelitian ini adalah untuk menguji pengaruh Sikap, Fashion Leadership, Kepercayaan Konsumen dan Orientasi Belanja terhadap Niat Beli Produk Fashion secara OnlinePenelitian ini akan dilaksanakan selama 8 bulan. Populasi dalam penelitian ini adalah mahasiswa di 5 Perguruan Tinggi di Kabupaten Banyumas sebanyak 150. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Untuk menguji pengaruh masing masing variabel independen terhadap variabel dependen dilakukan dengan analisis analisis regresi berganda. Hasil penelitian menunjukkan Sikap konsumen berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari ketertarikan dan kepercayaan terhadap produk produk dan layanan pada toko toko online yang menampilkan testimoni konsumen. Fashion Leadership berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari rekomendasi dan saran yang diberikan kepada orang lain. Kepercayaan konsumen berpengaruh terhadap Niat Beli Fashion secara Online dilihat dari kepercayaan orang orang terdekat dan testimoni dari toko toko online. Orientasi Belanja berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari kesenangan dan ketertarikan ketika mengunjungi toko toko online.
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.
Pengaruh Non-Performing Loans, Keputusan Investasi, dan Umur Perusahaan terhadap Tobin’s Q pada Perusahaan Sub-Sektor Perbankan Konvensional Annisa Fairuz; Hadiyanto Wibowo; Edi Joko Setyadi; Rina Mudjiyanti
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i1.3785

Abstract

The COVID-19 pandemic has caused the economy in Indonesia to decline and credit risk to banks to increase. Risks that have increased in line with the increasing trend of the gross Non-Performing Loans ratio since 2020 compared to previous years, the Non-Performing Loans (NPL) ratio has a higher trend, thus encouraging the relative increase in Non-Performing Loans (NPL) in several sectors, including the banking sector. This study tests the effect of Non-Performing Loans (NPL), investment decisions, and company age on Tobin's Q on conventional banking sub-sector companies registered with the OJK during the Covid-19 pandemic (2020-2021 period). The study was conducted with multiple linear regression analysis. The population was all conventional banking companies registered with the OJK, while the research sample was 58, with the retrieval technique using random sampling. The result of this study is that investment decisions have a positive and significant influence on Tobin's Q. In contrast, Non-Performing Loans (NPL) and company age do not influence Tobin's Q.
Menumbuhkan Jiwa Wirausaha dengan Menerapkan Mind Mapping Wirausaha pada Wirausaha di PDA Banyumas Rina Mudjiyanti, Purnadi, dkk
Jurnal Pengabdian Masyarakat Lamin Vol 1, No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

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

Abstract

Kegiatan pengabdian masyarakat bertujuan untuk menambah wawasan dan kompetensi peserta atau wirausaha di bidang wurausaha khususnya mengembangkan potensi diri melalui mind mapping, khususnya bagi wirausaha dilingkungan Aisyiyah Banyumas. Hal ini dilakukan agar seorang wirausaha lebih terstruktur dalam proses memulai atau mengembangkan usaha, serta harapannya lebih terukur dalam melakukan tindakan, sehingga meminimalisisr kerugian. Perencanaan yang baik tidak hanya menjadi modal utama, tapi mental wirausaha juga harus kuat, agar mampu bertahan dalam kondisi apapun.  Sasaran dari kegiatan ini adalah pekerja migran Indonesia (PMI) purna, dan wirausaha aisyiyah PDA Banyumas. Mitra harus memiliki kemampuan dalam mencari solusi dari setiap permasalahan dengan strategi yang tepat. Metode  yang digunakan dalam Kegiatan Pengabdian pada Masyarakat ini adalah pertama dengan  memberikan pelatihan pengembangan usaha kepada peserta. Melakukan identifikasi peserta sesuai dengan lingkup usahanya, dan selanjutnya memberikan tugas atau pendampingan pengembangan usaha dan bagaimana menyelesaikan masalah. Pendampingan dilakukan juga melalui klinik usaha keluarga Aisyiyah. Kagiatan ini juga memberikan manfaat dalam memperluas jaringan usaha baik dalam lingkup Aisyiyah maupun umum.
THE EFFECT OF INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, GENDER OF DIRECTORS, AGE OF DIRECTORS, AND EDUCATIONAL BACKGROUND OF DIRECTORS TOWARDS FINANCIAL PERFORMANCE Andra Tiara Syafira; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3750

Abstract

The purpose of this study is to find out the effect of Intellectual Capital, Corporate Governance, Gender of Directors, Age of Directors, and Educational Background of Directors towards Financial Performance. The population used in this study is banking companies in 2017-2020. The sampling technique used is the purposive sampling technique so that a sample of 164 companies met the criteria. The results showed that the Intellectual Capital variable had a positive effect towards Financial Performance, and the Age variable of the Board of Directors negatively affected Financial Performance. While the variables of Corporate Governance, Gender of Directors, and Educational Background of the Board of Directors have no effect towards Financial Performance
Corporate Social Responsibility in Indonesian Banking: The Role of Intellectual Capital and Board Diversity Dwita Indah Bestari; Bima Cinintya Pratama; Azmi Fitriati; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6941

Abstract

The purpose of this study was to examine the effect of intellectual capital on Corporate Social Responsibility Disclosures and to consider the effect of the educational background of the directors and the gender of the female board of directors on the disclosure of corporate social responsibility. The population used in this study are bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies for the 2017-2021 period. This research uses panel data regression model analysis. The analytical technique used in this research is the descriptive statistical test, preliminary test (Breusch-Pagan, likelihood test, Hausman test), diagnostic test (heteroscedasticity test and autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effects model to examine the relationship between variables. The results of this study indicate that Intellectual Capital has a positive effect on Corporate Social Responsibility Disclosure, a company can work optimally with good resources and strong customer relationships, to increase CSR disclosure. The educational background variable of directors has a negative effect on Corporate Social Responsibility Disclosure, the ability of directors is not only measured by their formal education which is hard skills, but also by soft skills in running a business. The female board of directors' gender variable has a positive effect on Corporate Social Responsibility Disclosure. The existence of women as company directors can make a real contribution to increasing the amount of CSR disclosure. Therefore, there is no empirical evidence that the educational background of the board of directors and the gender of the board of directors can strengthen intellectual capital on the disclosure of corporate social responsibility.
Co-Authors Andra Tiara Syafira Ani Kusbandiyah Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dwi Shafamega Azzahra Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ira Hapsari Ira Hapsari Irawan Randikaparsa Iwan Fakhruddin Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Nur Isna Inayati Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Siti Murtopingah Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra