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All Journal Jurnal Al-Iqtishad Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hukum Ekonomi Syariah KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI Quantitative Economics and Management Studies Behavioral Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Akuntansi AKUNESA KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi EKONOMIKA SYARIAH : Journal of Economic Studies Worksheet : Jurnal Akuntansi Realible Accounting Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Jurnal Ekonomi, Manajemen, Akuntansi
Nor Rahma Rizka
Politeknik Negeri Tanah Laut
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Micro, Small, and Medium Enterprises, Cashless, and Economic Growth: Study In The National Capital City Buffer Area Rizka, Nor Rahma; Izzadieny, Fitra; Prabowo, Kristianto Tricahya
Edueksos Jurnal Pendidikan Sosial & Ekonomi Vol 14, No 01 (2025)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v14i01.18771

Abstract

The shift of the National Capital (IKN) in East Kalimantan requires provinces in the Kalimantan region to take proactive steps to support the success of its development by encouraging economic growth. One effective strategy to achieve this is to strengthen the development of green Micro, Small, and Medium Enterprises (MSMEs) that are competitive and sustainable. This study aims to explore and empirically assess the role of MSMEs in encouraging economic growth in the Kalimantan region. This research method uses the technique Moderated Regression Analysis with panel data consisting of data from provinces in Kalimantan for the period 2019-2022. The data collected from the Central Bureau of Statistics, the Department of Industry, Trade, Cooperatives, and SMEs, and the Bank Indonesia. The results of this study indicate that there is a significant influence of MSMEs on economic growth in the Kalimantan Region. In addition, evidence was obtained that cashless able to strengthen the influence of MSMEs on economic growth. So that the central government and regional governments of the provinces in Kalimantan can optimize competitive green MSMEs. This can be done through the development of MSMEs by preparing human resources, policies, supporting infrastructure for non-cash transactions (cashless) in MSMEs in each Kalimantan Regional area.Keywords: cashless, IKN buffer zone, green UMKM, economic growth.
ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Hidhayati, Annisa Tri; Nadiar, Rahmi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6383

Abstract

This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.
NET PROFIT AND STOCK PRICE: EXPLORING THE MODERATING ROLE OF DIVIDEND PAYOUT RATIO IN IDX QUALITY 30 Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Izzadieny, Fitra; Rahmi, Audina
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6393

Abstract

This study investigates the impact of net profit on stock price with dividend payout ratio as moderating variable, recognizing that understanding the drivers of stock price is crucial for investors and financial analysts. The research utilizes multiple regression analysis to examine the direct effect of net profit on stock price and the moderating role of the dividend payout ratio. The results show that net profit has a positive and significant effect on stock price, supporting the hypothesis that higher profitability leads to increased stock valuation. However, the dividend payout ratio does not significantly moderate the relationship between net profit and stock price, indicating that it does not strengthen the effect of profitability on stock performance. These findings challenge the signaling theory, which suggests that dividend policies serve as a signal to investors. The implications of this research suggest that investors should focus on profitability as the primary indicator when evaluating stocks, while companies should prioritize improving profitability rather than relying on dividend policies to influence stock price. Future research should explore additional variables and apply broader data sets to further understand the relationship between financial performance and stock valuation.
A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia Suwarno, Try Edi; Laoli, Victorinus; Prabowo, Kristianto Tricahya; Rizka, Nor Rahma; Ulfida, Deafatunnizwa
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3843

Abstract

Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
Mental Accounting in Business and Taxation: A Bibliometric Analysis Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Izzadieny, Fitra; Rahmi, Audina; Indriyani, Indriyani
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35893

Abstract

This study aims to analyze research trends related to mental accounting in business and taxation using a bibliometric approach. This study collected data from Scopus database from 2015-2024 to understand the academic development in this field. The analysis was conducted using bibliometric mapping method using VOSviewer, which includes publication distribution, author influence, keyword network, and thematic evolution. The results show that publications related to mental accounting in the context of business and taxation have increased in the past decade, with a primary focus on tax compliance, financial decisions, and business sustainability. The United States is the country with the highest number of publications, followed by Austria, China, and Indonesia. The study also found that recent research is increasingly pointing towards the integration of mental accounting with business sustainability and green economy strategies. The findings provide insights for academics, practitioners, and policymakers in understanding how psychological factors influence financial decision-making and tax policy.
PELATIHAN DIGITALISASI PEMASARAN DAN PENCATATAN KEUANGAN DI CV. JAYA UTAMA KONSULTAN Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Arini, Rizky Mega; Nurmalina, Radna
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 1 (2025): Juli 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i1.3682

Abstract

Digital transformation has become a crucial need for businesses, including those in the consulting sector. CV. Jaya Utama Konsultan, a company engaged in architectural and engineering planning based in Banjarbaru, still faces challenges due to its non-digital approach to marketing and financial recording. To address this issue, a team of lecturers from the DIII Accounting Program at Politeknik Negeri Tanah Laut conducted a training program aimed at enhancing the company staff’s digital competencies. The activity was carried out using the Participatory Action Research (PAR) method, which actively involved participants throughout the training process. The training consisted of two main sessions: digital marketing using platforms such as Instagram, WhatsApp Business, and Google My Business, and financial recording using Excel and digital applications like Zahir. The sessions were conducted interactively and received enthusiastic responses from 20 participants. Based on pre- and post-training questionnaires, there was a significant improvement in participants’ understanding and skills. Around 90% of participants were able to operate basic digital media for promotion and perform structured financial recording efficiently. This training not only supports operational efficiency and transparency but is also expected to serve as a model for other small businesses in Banjarbaru in adapting to the digital era.
Enhancing CSR Effectiveness through Financial Literacy: A Moderated Analysis on Corporate Image in PT Arutmin Indonesia Site Asam-asam Rizka, Nor Rahma; Rininda, Bella Puspita; Suasri, Eni; Amelia, Noor; Wawan, Endang; Yakin, Nurul
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 5 No. 2 (2025): IJRVOCAS - August
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v5i2.439

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) on financial literacy with corporate image as a moderating variable, focusing on the community surrounding PT Arutmin Indonesia Site Asam-asam. Drawing on stakeholder theory, the research argues that CSR initiatives can serve as a strategic instrument to enhance community capacity, particularly in financial knowledge and decision-making skills. Employing a quantitative approach with Moderated Regression Analysis (MRA), the study analyzed 38 valid responses from beneficiaries of CSR programs. The results indicate that CSR has a significant positive effect on financial literacy, and this relationship is substantially strengthened when corporate image is favorable. In the moderated model, the direct effect of CSR becomes less pronounced, highlighting the pivotal role of corporate image in shaping program outcomes. The findings extend CSR literature by positioning financial literacy as a key outcome of corporate social initiatives and by confirming corporate image as a critical boundary condition. Practically, the study provides evidence-based recommendations for companies to integrate CSR with reputation-building strategies in order to maximize stakeholder trust and participation. Despite limitations related to sample size and context, the study offers novel insights from the Indonesian extractive industry, underscoring the importance of aligning CSR implementation with corporate image to achieve sustainable community empowerment.
Analysis of Accountability and Transparency in The Management of Fund Allocation in Panggung Village and Panggung Baru Village, Pelaihari District seprina riani; Ines Saraswati Machfiroh; Fitra Izzadienny; Machfiroh, Nor Rahma Rizka
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 2 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i2.4806

Abstract

Analysis was carried out on the management of Village Fund Allocation (ADD) in Panggung Village and Panggung Baru Village, Pelaihari District. This research is based on differences in the implementation of accountability and transparency in the two villages, as well as cases of irregularities in village financial management in Panggung Baru Village in the previous year's budget. The aim of the research is to spread accountability and transparency based on Minister of Home Affairs Regulation Number 20 of 2018. The method used is descriptive qualitative with data collection techniques through interviews, documentation and observation. Panggung Village shows fairly good implementation of accountability and transparency, but is still lacking in providing open information. Panggung Baru Village has used the Siskeudes application, but transparency is not optimal because social media is not active and there are no financial information billboards. Both villages need to increase information disclosure and community participation in ADD management.
The Moderating Role of Innovation Capability in the Relationship Between Corporate Social Responsibility and MSME Performance: A Case Study of PT Arutmin Indonesia Site Asamasam Rininda, Bella Puspita; Rizka, Nor Rahma; Amelia, Noor; Suasri, Eni; Yakin, Nurul; Ade, M. Syahwal
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9125

Abstract

Micro, Small, and Medium Enterprises (MSMEs) strategically support the national economy. However, they still face various limitations, particularly regarding capital, technological access, and competitiveness. The company's Corporate Social Responsibility (CSR) program is believed to boost the capacity building of MSMEs, but its effectiveness depends on internal factors of the recipients, including their innovation capabilities. This study aims to analyse the role of innovation capability in moderating the influence of CSR on the performance of PT Arutmin Indonesia Site Asamasam fostered MSMEs. The research method uses a quantitative approach with a survey technique through questionnaires distributed to mentored MSME actors. Data analysis was conducted using Partial Least Squares (PLS) regression with the assistance of SmartPLS software. The research findings indicate that CSR has a positive but non-significant effect on MSME performance. Conversely, innovation capability was proven to dominate in improving MSME performance through product development, quality improvement, and business process efficiency. However, innovation capability has not been proven to strengthen the relationship between CSR and MSME performance. This finding confirms that the performance of MSMEs is more determined by internal innovation capacity than by external support through CSR programs alone.
Green Tax As A Solution To Reduce The Use Of Plastic Bags In The Retail Industry In Indonesia Rizka, Nor Rahma; Sajidah, Hana; Azizah, Noor Aulya; Ramadhani, Octavia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.877

Abstract

The presence of plastic waste in Indonesia has become increasingly alarming. Indonesia is the second-largest contributor to plastic waste globally, after China. Plastic waste falls into the category of non-biodegradable waste, requiring a long time to decompose, making it highly hazardous to the environment. Plastic products, such as plastic bags from retail business activities and the lack of public awareness regarding their use, are among the largest contributors to plastic waste in Indonesia. The main objective of this study is to examine the effectiveness of Green Tax policies implemented in other countries' retail industries as a means of reducing plastic bag usage, formulate the Green Tax concept as a solution for reducing plastic bag usage in Indonesia’s retail industry, and identify the challenges and benefits it brings to the country. The research method used in this study is a literature review by analyzing articles and scholarly journals from data-based sources such as Google Scholar regarding Green Tax in efforts to reduce plastic bag usage. The results of the literature review indicate that the Green Tax concept can be implemented in Indonesia’s retail industry through a plastic bag tax, where each plastic bag used will be subject to an additional charge, with part of the revenue allocated to environmental conservation. Beyond shifting the burden onto consumers in the retail industry, the Green Tax concept also serves as a solution for reducing plastic bag usage by encouraging environmentally friendly behavior and fostering a sustainable circular economy initiative. The success of the Green Tax concept relies heavily on the crucial roles of all stakeholders, including the government, retail companies, the Indonesian Olefin and Plastic Industry Association (INAPLAS), environmental conservation organizations, and the public.
Co-Authors Ade, M. Syahwal agustina, imelda Alfikri, Rahmatullah Amelia, Noor Annisa Tri Hidhayati Astia Putriana, Astia Azizah, Noor Aulya Deafatunnizwa Ulfida Diana Putri Diana Putri Faisal Fadly Pulungan Fitra Izzadienny Fitra Izzadieny Indriyani Indriyani Ines Saraswati Machfiroh Laoli, Victorinus M Bastian Muhana, Muriyana Nanda, Widya Rahma Nurmalina, Radna Nurul Yakin Prabowo, Kristianto Tricahya Rahman, Gusti Yuni Rahmi Nadiar Rahmi, Audina Ramadhani, Octavia Rika Meidiana Rahayu Rininda, Bella Puspita Rizky Mega Arini Sajidah, Hana seprina riani Sinaga, Ananda Sabrida Tora Br Siti Ramadina Suwarno, Try Edi Tjiptohadi Sawarjuwono Ulfida, Deafatunnizwa Wawan, Endang Wigati Werdiningsih Yacobus Soegiarto