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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) 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 West Science Interdisciplinary Studies Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis West Science Interdisciplinary Studies Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos Jurnal Kendali Akuntansi
Rida Prihatni
Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Analisis Pemanfaatan pada Bidang Pelaksanaan Pembangunan dalam Mendukung SDGs Desa di Desa Bojongkulur Muhammad Egi Pratama Haedy; Rida Prihatni; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6427

Abstract

This study examines the utilisation of Village Funds in the Village Development Implementation Sector to support the achievement of the Village Sustainable Development Goals (Village SDGs) in Bojongkulur Village. The analysis focuses on the alignment between development planning, programme implementation, and the contribution of Village Fund utilisation to achieving the Village SDGs. A qualitative case study approach was employed. Data were generated through in-depth interviews and document analysis involving the Village Head, Head of Finance Affairs, Development Implementation Officer, and community representatives selected using purposive sampling based on their involvement in and understanding of Village Fund management. The collected data were analysed using the Miles and Huberman interactive analysis model. The findings indicate that Village Funds have been utilised in accordance with development planning documents and prevailing regulations, with infrastructure development remaining the primary priority. Although several adjustments were required due to policy changes and local conditions, most development activities were implemented as planned. The utilisation of Village Funds has contributed to improving infrastructure quality, expanding access to public services, and enhancing community welfare, thereby supporting the achievement of the Village SDGs. Nevertheless, Village Fund allocation continues to be concentrated on physical infrastructure, highlighting the need to strengthen social, economic, and environmental development to achieve more balanced and sustainable rural development.
Analisis Pengelolaan Pendapatan Asli Daerah Dan Tingkat Kemandirian Daerah Pada Provinsi Sumatera Barat Periode 2021-2024 Rokhayani Rokhayani; Rida Prihatni; Ratna Anggraini
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.  
PEMANFAATAN TEKNOLOGI FINANSIAL (FINTECH) UNTUK MENINGKATKAN INKLUSI KEUANGAN PADA UMKM Slamet abdul azis; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.870

Abstract

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.
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 Yazena Putri; Rida Prihatni; Etty Gurendrawari
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.
Pengaruh Intellectual Capital, Board Diversity, dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Dian Agus Triyani; Rida Prihatni; Nuramalia Hasanah
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.520

Abstract

Risiko perubahan iklim memengaruhi struktur biaya perusahaan yang kemudian berimplikasi pada kinerja keuangan perusahaan sehingga mendorong pentingnya penerapan kinerja lingkungan sebagai strategi bisnis. Kondisi tersebut menunjukkan bahwa dalam menghadapi ketidakpastian ekonomi, perusahaan tidak hanya harus menghadapi pengaruh faktor eksternal, tetapi juga perlu mengoptimalkan faktor internal untuk meningkatkan kinerja keuangan perusahaan dalam kondisi ketidakpastian ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, board diversity, dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Penelitian dilakukan pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024 sebagai unit analisis. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Sumber data yang digunakan berasal dari laporan keuangan perusahaan, laporan tahunan, serta laporan peringkat PROPER. Analisis data dilakukan melalui pendekatan statistik inferensial dengan regresi data panel menggunakan perangkat lunak EViews 13. Hasil pengujian menunjukkan bahwa IC berpengaruh positif signifikan terhadap kinerja keuangan perusahaan. Sedangkan, gender diversity, educational diversity, dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap kinerja keuangan. Sementara itu, age diversity berpengaruh negatif tidak signifikan terhadap kinerja keuangan perusahaan.
Analisis Pengaruh Likuiditas, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional Terhadap Financial Distress Rahmawati Ellya Ningsih; Rida Prihatni; Eka Septariana Puspa
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.586

Abstract

Penelitian ini bertujuan menguji pengaruh likuiditas, salesgrowth, komisaris independen, dan kepemilikan institusional terhadap financial distress pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2022–2025, dengan financialdistress diproksikan menggunakan model Altman Z-Score. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel yang diolah menggunakan software EViews 13. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 66 perusahaan dengan 264 observasi awal, yang menjadi 240 observasi setelah transformasi data dan penghapusan data outlier. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif dan signifikan terhadap financial distress, sedangkan sales growth, komisaris independen, dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress.
Toward a Multi-Dimensional ESG Framework for Enhancing Firm Value in Commercial Banks: A Systematic Literature Review Atri Nodi Maiza Putra; Rida Prihatni; Muhammad Yusuf
West Science Interdisciplinary Studies Vol. 4 No. 08 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i08.3070

Abstract

Environmental, Social, and Governance (ESG) has become a prominent issue in the banking sector due to the increasing emphasis on sustainability and responsible finance. This study aims to systematically review the literature on the relationship between ESG and firm value in the banking sector and identify research trends, gaps, and future research directions. The study follows the PRISMA guidelines for article identification and selection using the scopus database. In addition, bibliometric analysis was conducted using VOSviewer to map publication trends, dominant themes, and the intellectual structure of ESG and firm value research. The findings indicate a significant increase in publications during the 2020-2025 period, with major themes focusing on ESG, financial performance, corporate governance, and sustainability. ESG has been operationalized through various dimensions, including ESG disclosure, ESG performance, ESG score, sustainability reporting, and CSR expenditure. While most studies report a positive association between ESG and firm value, inconsistencies in findings and limited consideration of mediating and moderating variables remain evident. Therefore, this study proposes a Multi-Dimensional ESG Framework to guide future research and support the development of sustainable business practices in the banking industry.
Toward a Multi-Dimensional ESG Framework for Enhancing Firm Value in Commercial Banks: A Systematic Literature Review Atri Nodi Maiza Putra; Rida Prihatni; Muhammad Yusuf
West Science Interdisciplinary Studies Vol. 4 No. 08 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i08.3070

Abstract

Environmental, Social, and Governance (ESG) has become a prominent issue in the banking sector due to the increasing emphasis on sustainability and responsible finance. This study aims to systematically review the literature on the relationship between ESG and firm value in the banking sector and identify research trends, gaps, and future research directions. The study follows the PRISMA guidelines for article identification and selection using the scopus database. In addition, bibliometric analysis was conducted using VOSviewer to map publication trends, dominant themes, and the intellectual structure of ESG and firm value research. The findings indicate a significant increase in publications during the 2020-2025 period, with major themes focusing on ESG, financial performance, corporate governance, and sustainability. ESG has been operationalized through various dimensions, including ESG disclosure, ESG performance, ESG score, sustainability reporting, and CSR expenditure. While most studies report a positive association between ESG and firm value, inconsistencies in findings and limited consideration of mediating and moderating variables remain evident. Therefore, this study proposes a Multi-Dimensional ESG Framework to guide future research and support the development of sustainable business practices in the banking industry.
Pengaruh Cash Holding dan Profitabilitas terhadap Perataan Laba dengan Reputasi Auditor sebagai Variabel Moderasi Zahra Rifalda; Tresno Eka Jaya R; Rida Prihatni
Akuntansi Vol. 4 No. 1 (2025): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2918

Abstract

The purpose of this research is to look at how auditor reputation acts as a moderator between cash on hand, profitability, and income smoothing. For this study, we used quantitative research strategy based on secondary data collected from the financial reports of banking sub-sector firms listed on the IDX between 2020 and 2023. You may find these reports on the IDX website or the linked company's website. The researcher used the purposive sampling approach to choose the sample based on predetermined criteria. The total number of observations for the 2020–2023 period was 124, and 47 firms were including in the final sample. Logistic regression analysis and moderated regression analysis were utilised to analyse the data, with the assistance of the SPSS program, version 26. The results of the study's hypothesis testing show that auditor reputation has no effect on income smoothing, profitability has no effect on income smoothing, cash holding has no effect on income smoothing, auditor reputation is able to minimise the effect of cash holding on income smoothing, auditor reputation is able to minimise the effect of profitability on income smoothing.
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 Atri Nodi Maiza Putra 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 Agus Triyani Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eka Septariana Puspa Eria Nissa Awalia Etty Gurendrawari 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 Egi Pratama Haedy Muhammad Yusuf 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 Rahmawati Ellya Ningsih 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 Rudy Rahwana Santi Susanti, Santi Saw Tek Wei, Andrew Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet Abdul Azis 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 Yazena Putri Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam