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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) 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 Worksheet : Jurnal Akuntansi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business E-JURNAL AKUNTANSI HUKUM EKONOMI ISLAM
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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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.
Cash Holdings Decisions and Firm Size: Liquidity As A Moderator Ulfida, Deafatunnizwa; Rizka, Nor Rahma
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p1-13

Abstract

This study delves into the influence of company size on cash reserves, leveraging liquidity as a moderating factor, particularly focusing on firms within the LQ45 index on the Indonesia Stock Exchange. The research employs a purposive sampling method, selecting companies meeting specific criteria such as continuous listing in the LQ45 index from 2021 to 2023 and consistent publication of comprehensive financial statements during this timeframe. The study encompasses 78 data points, aiming to shed light on the correlation between company size and cash reserves while emphasizing the moderating impact of liquidity within Indonesia's financial market landscape. The results are expected to provide valuable insights into the connection between firm size and cash holdings, while highlighting the moderating role of liquidity within Indonesia’s capital market context. This study contributes to the general knowledge of corporate finance by offering an empirical foundation for decision-making among stakeholders in the LQ45-listed firms.
Do Women Directors Representation Matter? Analyzing Its Moderating Effect on Firm Size and Cash Holdings Nor Rahma Rizka; Deafatunnizwa Ulfida; Fitra Izzadieny
International Journal of Management and Business Vol. 2 No. 1 (2025): January
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i1.97

Abstract

This research is based on the underrepresentation of female directors and its potential implications, particularly how their presence may moderate the relationship between firm size and cash holdings, given the gender gap and its potential impact on financial decision-making dynamics. This study aims to test and analyze the effect of company size on cash holdings with female director representation as a moderating variable in the LQ45 index company listed on the Indonesia Stock Exchange. The population used in this study is all companies listed in LQ45 index. Sample selection techniques using purposive sampling, with specified criteria, namely; Companies that are used as samples must be included in the LQ45 index since 2021-2023 in a row, the LQ45 company presents an annual report since 2021-2023. From all companies consistently included in the LQ45 index during the 2021-2023 period that provided the required financial indicators and annual reports, an initial sample of 31 companies was obtained. After excluding outliers, the final dataset comprised 69 observations for analysis. This study utilizes panel data to test the relationship between variables that are the focus of the study. The data obtained are processed, grouped, and analyzed using STATA statistical software. To test the moderation effect in the study, the Moderated Regression Analysis (MRA) method is used. The results found that company size has a significant positive effect on cash holdings, this study also indicates that female directors moderate the relationship between company size and cash holdings effectively. For future research could Investigate the relationship between gender diversity and cash management in different industries or international settings to assess the generalizability of the results, incorporate qualitative methods, such as interviews or case studies, to better understand how female directors influence financial decision-making and the organizational dynamics involved.
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
PENYUSUNAN LAPORAN KEUANGAN BUMDES SARANG TIUNG UNIT USAHA PERCETAKAN BERDASARKAN PERATURAN KEPMENDES NOMOR 136 TAHUN 2022 Nanda, Widya Rahma; Amelia, Noor; Rizka, Nor Rahma; Arini, Rizky Mega; Muhana, Muriyana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7245

Abstract

Penelitian ini bertujuan untuk menghasilkan laporan keuangan di Badan Usaha Milik Desa (BUMDes) Sarang Tiung, terutama pada sektor usaha percetakan, sesuai dengan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kepmendes) Nomor 136 Tahun 2022. Aturan tersebut memberikan panduan tentang bagaimana menyiapkan laporan keuangan yang meliputi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta penjelasan yang relevan dengan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan analisis literatur. Hasil dari penelitian ini adalah laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, dan laporan perubahan ekuitas untuk periode Januari hingga April 2025. Proses pembuatan laporan keuangan dilakukan dengan pendekatan yang terorganisir, mulai dari pencatatan setiap transaksi hingga penyusunan laporan akhir, sambil merujuk pada format dan pedoman yang ditetapkan oleh Kepmendes. Penelitian ini memberikan sumbangan yang signifikan dalam meningkatkan pemahaman dan kemampuan pengelola BUMDes dalam menyusun laporan keuangan yang akuntabel, sekaligus menjadi panduan untuk laporan keuangan BUMDes di masa depan.
Co-Authors Ade, M. Syahwal agustina, imelda Alfikri, Rahmatullah Amelia, Noor Annisa Tri Hidhayati Azizah, Noor Aulya Deafatunnizwa Ulfida Diana Putri Fitra Izzadienny Fitra Izzadieny Indriyani Indriyani Ines Saraswati Machfiroh Laoli, Victorinus 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 Suwarno, Try Edi Tjiptohadi Sawarjuwono Ulfida, Deafatunnizwa Wawan, Endang Yacobus Soegiarto