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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi 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) Jurnal Ilmiah Edunomika (JIE) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Empowering Women Through Entrepreneurship in the Digital Era to Achieve Economic Independence Rina Mudjiyanti; Ika Yustina Rahmawati; Rifka Arofah; Ira Hapsari; Nur Isna Inayati
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

This community service aims to increase the self-confidence, self-development, and entrepreneurial skills of Aisyiyah women to strengthen the community's economy. Support from the local and central government is essential for this activity. Situational analysis shows that the obstacles faced are limited capital, narrow mindsets, and fear of failure in opening and running a business. This empowerment activity is carried out through training and mentoring in business development, financial management, and product marketing. The results of this activity show an increase in self-confidence and entrepreneurial skills among Aisyiyah women. This increase is measured through the economic growth of their businesses and the increase in product marketing reach. The discussion emphasizes the importance of the mental toughness of an entrepreneur to survive in a declining economy. Good and structured planning and optimal use of technology play an important role in business development. This activity has a positive impact on developing Aisyiyah women's businesses and creating financially independent women.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
The Influence of Profitability, Solvency, Institutional Ownership, and Investment Decisions on Company Value Yesinta Febriati; Rina Mudjiyanti; Suryo Budi Santoso; Hadi Pramono
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.060

Abstract

This research aims to obtain empirical evidence regarding the variables profitability, solvency, institutional ownership, and investment decisions on company value. This research method uses quantitative methods. The population in this research are companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. The data used is secondary data sourced from the official website of the Indonesian stock exchange and the company's official website. The sampling technique in this research used the purposive sampling method. The quality of the samples that met the criteria was 218 samples. The results of this study show that solvency, institutional ownership, and investment decisions have a positive effect on company value, while profitability has no effect on company value in companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. These findings provide valuable insights for investors, policymakers, and corporate managers seeking to enhance company value.
Determinan Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kepemimpinan, Kompetensi Aparatur, dan Partisipasi Masyarakat Ziva Aqillah Pramono; Rina Mudjiyanti; Sri Wahyuni; Tiara Pandansari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27539

Abstract

Tujuan Penelitian: Penelitian ini bertujuan guna mengkaji dampak kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif berbasis survei melalui pengumpulan data memakai kuesioner pada 65 responden yang terdiri atas aparatur desa dan ketua RT di 13 desa. Teknik sampel jenuh ialah teknik pengambilan sampel yang diterapkan pada analisis ini. Partial Least Squares Structural Equation Modeling (PLS-SEM) menjadi teknik analisi data yang diterapkan guna menguji validitas, reliabilitas, juga hubungan antar variabel penelitian.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengintegrasian variabel kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada satu model empiris akuntabilitas pengelolaan dana desa, khususnya pada wilayah yang memiliki riwayat permasalahan tata kelola.Hasil Penelitian: Temuan penelitian memperlihatkan bahwasanya kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat memiliki dampak positif pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Implikasi: Temuan ini mengimplikasikan perlunya kebijakan pemerintah daerah yang berfokus pada penguatan kapasitas kepemimpinan kepala desa, peningkatan kompetensi aparatur melalui pelatihan berkelanjutan, serta pengembangan mekanisme partisipasi masyarakat yang transparan dan terstruktur guna meningkatkan akuntabilitas pengelolaan dana desa. Research Objectives: This research aims to analyze the influence of leadership, village apparatus competence, and community participation on the accountability of village fund management in Padamara District.Research Method: This research employed a quantitative survey-based approach by collecting data through questionnaires administered to 65 respondents consisting of village officials and neighborhood unit heads across 13 villages using a saturated sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess validity, reliability, and the relationships among variables.Originality/Novelty: The novelty of this research lies in integrating leadership, village apparatus competence, and community participation into a single empirical model of village fund management accountability, particularly in a region with a history of governance challenges.Research Results: The results indicate that leadership, village apparatus competence, and community participation have a positive effect on the accountability of village fund management.Implications: These findings imply that local governments should prioritize strengthening village leadership capacity, enhancing apparatus competence through continuous training programs, and establishing transparent and structured mechanisms for community participation to improve the accountability of village fund management. 
PENGARUH AKUNTABILITAS, TRANSPARANSI, KOMPETENSI DAN PARTISIPASI MASYARAKAT, TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA KECAMATAN WANADADI Anisa Septiana; Rina Mudjiyanti; Eko Hariyanto; Nur Isna Inayati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.6820

Abstract

Penelitian ini dilakukan untuk menelaah pengaruh variabel akuntabilitas, transparansi, kompetensi aparatur, serta partisipasi masyarakat terhadap efektivitas pengelolaan Dana Desa di Kecamatan Wanadadi. Penelitian menerapkan pendekatan kuantitatif dengan jenis asosiatif dan melibatkan 84 responden yang terdiri dari perangkat desa serta anggota Badan Permusyawaratan Desa (BPD) pada delapan desa. Pemilihan sampel menggunakan teknik purposive sampling, sedangkan pengumpulan data dilakukan melalui kuesioner berskala Likert dan dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa akuntabilitas serta partisipasi masyarakat terbukti memberikan pengaruh positif dan signifikan terhadap efektivitas pengelolaan Dana Desa. Berbeda dengan itu, transparansi dan kompetensi aparatur tidak menunjukkan pengaruh yang berarti. Nilai R-square sebesar 0,349 mengindikasikan bahwa model hanya mampu menjelaskan 34,9% variasi efektivitas pengelolaan Dana Desa, sementara sisanya dipengaruhi oleh variabel lain di luar penelitian. Temuan ini menegaskan pentingnya peningkatan pertanggungjawaban publik dan pelibatan masyarakat sebagai strategi penguatan tata kelola Dana Desa. Adapun variabel transparansi dan kompetensi aparatur perlu memperoleh dukungan fasilitas serta peningkatan kapasitas teknis agar pengaruhnya terhadap pengelolaan Dana Desa dapat lebih optimal.
FAKTOR PENERIMAAN E-WALLET PADA PEDAGANG: EXTENDED UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY Ghefira Putri Ardhana; Azmi Fitriati; Bima Cinintya Pratama; Rina Mudjiyanti
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2757

Abstract

A B S T R A KKemajuan teknologi di bidang fintech mendorong perubahan dalam penggunaan pembayaran non-tunai oleh masyarakat, terutama e-wallet yang semakin banyak digunakan dalam berbagai transaksi pada pedagang. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi Continuous Intention pedagang di Indonesia dalam menggunakan e-wallet dengan menggunakan kerangka Extended UTAUT, mengingat kesenjangan antara adopsi awal dan penggunaan jangka panjang serta dominasi studi sebelumnya pada sisi konsumen. Penelitian ini menggunakan pengukuran kuantitatif dengan sampel yang digunakan 215 pedagang yang dipilih melalui metode non-probability sampling dengan pendekatan purposive sampling. Data dikumpulkan melalui kuesioner dan survei lapangan, kemudian dianalisis menggunakan PLS-SEM menggunakan aplikasi Smart PLS 3. Hasil penelitian menunjukkan bahwa konstruk inti UTAUT serta konstruk tambahan berpengaruh terhadap Continuous Intention pedagang dalam menggunakan e-wallet, sehingga mengonfirmasi kemampuan kerangka Extended UTAUT dalam menjelaskan perilaku penggunaan berkelanjutan pada konteks pedagang. Model struktural memiliki daya jelaskan yang kuat (R Adjusted = 0,698), dengan Performance Expectancy sebagai variabel paling dominan. Temuan ini memberikan implikasi bagi penyedia e-wallet dan membuat pedagang meningkatkan keberlanjutan penggunaan e-wallet melalui penguatan manfaat kinerja, kemudahan penggunaan, dukungan teknis, layanan pelanggan online yang responsif, serta pemanfaatan efek jaringan pengguna guna mendukung kualitas pencatatan, pengendalian internal, dan pelaporan keuangan pedagang.A B S T R A C TTechnological advances in fintech have transformed non-cash payment practices, particularly through the increasing use of e-wallets in merchant transactions. This study examines the factors influencing Indonesian merchants continuous intention to use e-wallets by applying the Extended UTAUT framework, addressing the gap between initial adoption and long-term usage as well as the dominance of consumer-focused studies. Using a quantitative approach, data were collected from 215 merchants selected through non-probability sampling via questionnaires and field surveys, and analysed using PLS-SEM with SmartPLS 3. The findings indicate that both core UTAUT constructs and additional variables significantly influence merchants continuous intention to use e-wallets, confirming the relevance of the Extended UTAUT framework in the merchant context. The structural model demonstrates strong explanatory power (Adjusted R = 0.698), with Performance Expectancy identified as the most dominant factor. Practically, these results provide implications for e-wallet providers and merchants in enhancing sustainable usage by strengthening system performance, ease of use, technical support, responsive online customer service, and leveraging network effects to improve transaction recording, internal control, and financial reporting quality
PENGARUH STRUKTUR MODAL, PENGUNGKAPAN EMISI KARBON DAN, BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Najwa Az-Zahra; Dwi Winarni; Azmi Fitriati; Rina Mudjiyanti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19105

Abstract

This research aims to analyze the influence of capital structure, environmental costs, and carbon emission disclosure on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses panel data analysis with a quantitative approach, employing the Random Effect model. The research data is obtained from annual reports and sustainability reports from a total of 39 companies, resulting in 117 data observations. The data was processed using STATA software. The results indicate that capital structure (DAR) and environmental costs have a positive and significant effect on financial performance, while carbon emission disclosure negatively impacts financial performance. Proportional use of debt and increased investment in the environment can strengthen financial performance. Findings related to disclosure of carbon emissions emphasize the need for improved quality and standards of carbon emission reporting in Indonesia.
Analisis Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR), Terhadap Harga Saham (Pada Industri Pertambangan Yang Terdaftar Di BEI Tahun 2021-2024): Pada Industri Pertambangan yang Tercatat di BEI Tahun 2021-2024 Jessika Ezar Harfianto; Hadi Pramono; Rina Mudjiyanti; Selamet Eko Budi Santoso
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5386

Abstract

For mining businesses listed on the Indonesia Stock Exchange (IDX), the study's objective is to assess the impact of financial measures, namely the Debt-to-Equity Ratio (DER), Return On Equity (ROE), and Current Ratio (CR), on stock prices from 2021 to 2024. Purposive sampling is employed in a quantitative method. The approach used is quantitative with purposive sampling technique. From the total population, 179 companies were selected as the initial sample; however, after filtering and removing outlier data, the analysis was conducted on 145 observations. The annual financial reports of mining businesses that were posted on the IDX served as the source of the data that was examined. According to the study's findings, stock prices are not significantly impacted by DER or ROE. On the other hand, CR exhibits a notable impact. This result suggests that, when it comes to the mining industry, investors are more interested in firm liquidity than in capital structure or profitability when making investment decisions. In addition to providing empirical support for the corporate finance literature, this study can be used as a useful guide for businesses in the industry to build their managerial and investment plans.
Co-Authors Andhita Saharani Azahra Andra Tiara Syafira Ani Kusbandiyah Anisa Septiana Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dewi Ayu Fatimatuz Zahro Dwi Shafamega Azzahra Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Ghefira Putri Ardhana Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ikbar Andriano Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Jessika Ezar Harfianto Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Najwa Az-Zahra Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Randikaparsa, Irawan Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Selamet Eko Budi Santoso Siti Murtopingah Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tiara Pandansari Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra Yesinta Febriati Ziva Aqillah Pramono