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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pemberdayaan Masyarakat Madani (JPMM) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Penentuan harga obligasi dan teori tingkat bunga Jurnal Karinov Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Journal of Social Science Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific JURNAL AKUNTANSI DAN BISNIS INJURITY: Journal of Interdisciplinary Studies Journal of Business, Social and Technology Journal of Social Science Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
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Determinan Penggunaan Layanan Perbankan Digital: Systematic Literature Review Margie, Lyandra Aisyah; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p604-614.45249

Abstract

Saat ini, perbankan, yang merupakan salah satu bagian terpenting dari ekonomi suatu negara, menghadapi tantangan untuk memenuhi tuntutan kliennya akan layanan yang luar biasa, serta persaingan yang mengikutinya. Kemajuan teknologi juga menciptakan peluang untuk meningkatkan kualitas layanan perbankan, salah satunya adalah perbankan digital. Tujuan dari penelitian ini adalah untuk mengkaji berbagai literatur terkait faktor-faktor yang mempengaruhi penggunaan layanan perbankan digital. Metode systematic literature review (SLR) digunakan dalam penelitian ini. Artikel yang relevan dengan penelitian yang sesuai dengan topik didokumentasikan guna mendukung pengumpulan data. Dua belas artikel jurnal yang digunakan dalam penelitian ini diperoleh dari database Google Scholar menggunakan aplikasi Publish or Perish. Sesuai dengan kajian literatur yang dilakukan, faktor utama yang mempengaruhi adopsi layanan perbankan digital meliputi kemudahan penggunaan (perceived ease of use), kegunaan yang dirasakan (perceived usefulness), kepercayaan (perceived trust), risiko yang dipersepsikan (perceived risk), sikap (attitude), pengaruh sosial, dan biaya transaksi. Selain itu, dukungan pelanggan dan motivasi hedonis juga berperan penting dalam meningkatkan keinginan untuk penggunaan layanan perbankan digital.
The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX Putri, Yazena; Prihatni, Rida; Gurendrawari, Etty
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.263

Abstract

The purpose of this study is to evaluate the influence of financial distress, profitability, and leverage on profit management, as well as to examine the role of institutional ownership as a moderating variable in the relationship between financial distress, profitability, and leverage on profit management. This study uses a quantitative research method. Quantitative research emphasizes more on testing theories through the measurement of research variables with numbers and conducting data analysis with statistical procedures. This study uses a causal design, which is a study that explains the causal relationship of independent variables to dependent variables. The results showed that financial distress, profitability, and leverage had no effect on profit management in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. However, institutional ownership can weaken the influence of financial distress and profitability on profit management, while institutional ownership does not affect the influence of leverage on profit management.
TAX MANAGEMENT STRATEGY: AN ACCOUNTING APPROACH IN A GLOBAL CONTEXT (SDG 8: DECENT WORK AND ECONOMIC GROWTH) Sudiati, Rochma; Khairunnisa, Hera; Prihatni, Rida; Muhammad Zairin, Gentiga; Fahrizal, Rifki; Alisha Putri, Siti; Saw Tek Wei, Andrew
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.223

Abstract

This program focuses on enhancing tax compliance and literacy among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically targeting Bulak Village in Indramayu. MSMEs play a crucial role in the country's economy, contributing 61% of the GDP and providing 97% of employment. However, a significant gap exists in tax knowledge and compliance, with only a small fraction of MSMEs possessing a Taxpayer Identification Number (NPWP). This community service project aims to address these gaps by offering training and mentorship to MSME actors on tax regulations, financial reporting, and compliance with Indonesian tax laws. The program follows a structured approach based on goal-setting theory, consisting of phases such as goal setting, planning, training, and evaluation. By improving the financial literacy and tax awareness of MSME owners, the project fosters a sustainable and compliant business environment. The results highlight the importance of continued collaboration between local authorities, financial institutions, and educational institutions to enhance MSME support, ensuring better compliance and encouraging the use of digital tax tools for long-term growth and sustainability.
The Effect of Financial Distress, Profitability, and Leverage on Profit Management with Institutional Ownership as a Moderation in Telecommunications Sector Companies Listed on the IDX Putri, Yazena; Prihatni, Rida; Gurendrawari, Etty
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.263

Abstract

The purpose of this study is to evaluate the influence of financial distress, profitability, and leverage on profit management, as well as to examine the role of institutional ownership as a moderating variable in the relationship between financial distress, profitability, and leverage on profit management. This study uses a quantitative research method. Quantitative research emphasizes more on testing theories through the measurement of research variables with numbers and conducting data analysis with statistical procedures. This study uses a causal design, which is a study that explains the causal relationship of independent variables to dependent variables. The results showed that financial distress, profitability, and leverage had no effect on profit management in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. However, institutional ownership can weaken the influence of financial distress and profitability on profit management, while institutional ownership does not affect the influence of leverage on profit management.
Analisis Pengelolaan Pendapatan Asli Daerah Dan Tingkat Kemandirian Daerah Pada Provinsi Sumatera Barat Periode 2021-2024 Rokhayani, Rokhayani; Prihatni, Rida; Anggraini, Ratna
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qqvdeq89

Abstract

Penelitian ini bertujuan untuk menganalisis Pengelolaan Pendapatan Asli Daerah (PAD) dan Tingkat Kemandirian Daerah di Provinsi Sumatera Barat, selama periode 2021-2024. Selain itu, penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan realisasi anggaran dan laporan keuangan pemerintah daerah. Teknik analisis data yang digunakan meliputi rasio efisiensi PAD dan rasio kemandirian daerah untuk menilai kemampuan pemerintah daerah dalam mengoptimalkan sumber-sumber pendapatan asli daerah serta tingkat ketergantungan terhadap dana transfer dari pemerintah pusat dan provinsi. Hasil penelitian menunjukkan bahwa: (1) Efektivitas pengelolaan PAD Provinsi Sumatera Barat bersifat fluktuatif dengan rata-rata kategori Efektif (96,05%), meskipun terjadi penurunan tren pada tahun 2023 dan 2024; (2) Efisiensi pengelolaan PAD secara konsisten berada pada kategori Sangat Efisien (rata-rata di bawah 1%), yang mencerminkan kemampuan daerah dalam menekan biaya pemungutan pendapatan; (3) Tingkat kemandirian daerah berada pada kategori Sangat Baik dengan pola hubungan partisipatif, di mana rata-rata rasio kemandirian mencapai 78,94%. Hal ini mengindikasikan bahwa Sumatera Barat telah berhasil mengoptimalkan pendapatan internalnya untuk membiayai kebutuhan daerah secara mandiri.  
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alisha Putri, Siti Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fahrizal, Rifki Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hamidi, Mohammad Syafril Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Margie, Lyandra Aisyah Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muhammad Zairin, Gentiga Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Rokhayani, Rokhayani Santi Susanti, Santi Saw Tek Wei, Andrew Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sih Afsari Utami, Andini Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam Zulviana, Saumi