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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 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 Jurnal Ilmiah Cano Ekonomos 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 E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos

Rida Prihatni

Universitas Negeri Jakarta

Author-ID : 805930

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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The Influence of Return On Asset, Financial Leverage, and Company Size To Underpricing at Companies That Make Initial Public Offering (IPO) at Indonesia Stock Exchange. Putu Widhiastina; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.391 KB)

This study aimed to determine the influence of The Influence of return on asset, financial leverage, and size of company on underpricing. Underpricing is measured by division the difference between clossing prices and offering price with offering price, return on asset is measured by division net profit with total asset, financial leverage is measured by division total debt with total equity and size of company is mesured with total sales in annual report company. This study took a sample of initial public offering company listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that return on asset, financial leverage and company size simultaneously affect the underpricing. The partial hypothesis test result show that retun on asset, financial leverage and company size have a significant affect the underpricing. Keywords: Return On Assets, Financial Leverage, Company Size, Underpricing

The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth NURAMALIA HASANAH; RIDA PRIHATNI; AYUMASTUTININGSIH AYUMASTUTININGSIH
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

Workshop Pengayaan Pembuatan Proposal Dan Prosedur Pelaksanaan Penelitian Tindakan Kelas Di SMK Depok Rida Prihatni; Ati Sumiati; Tuty Sari Wulan
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 4 (2022): December
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.4.1111-1118.2022

The purpose of this workshop is to provide information, knowledge, and equip teachers in preparing Classroom Action Research proposals in accordance with the problems of learning and education in the classroom and outside the classroom and to foster an academic atmosphere in the school environment so as to improve the quality of education and learning. by conducting research activities. The target audience are teachers of SMK YPPD Depok. This workshop is carried out in several materials including: definition of classroom action research, objectives of classroom action research, benefits of classroom action research, learning problems, learning issues, classroom action research stages, systematics of classroom action research proposals and explanations of each chapter in proposal systematics. classroom action research. This class action research proposal workshop activity has been running well and smoothly and has shown the enthusiasm of the participants so that the training participants' understanding of making classroom action research proposals increases.Tujuan dari pelaksanaan pelatihan ini memberikan informasi, pengetahuan, dan membekali Guru-Guru dalam menyusun proposal Penelitian Tindakan Kelas sesuai dengan problematika pembelajaran dan pendidikan yang ada di dalam kelas dan di luar kelas dan menumbuhkan atmosfir akademik di lingkungan sekolah sehingga dapat memperbaiki mutu pendidikan dan pembelajaran dengan melakukan kegiatan penelitian. Khalayak sasaran merupakan para guru-guru SMK YPPD Depok. Pelatihan ini dilaksanakan dalam beberapa materi antara lain: definisi penelitian tindakan kelas, tujuan penelitian tindakan kelas, manfaat penelitian tindakan kelas, masalah pembelajaran, isu pembelajaran, tahap penelitian tindakan kelas, sistematika proposal penelitian tindakan kelas dan penjelasan dari masing-masing bab dalam sistematika proposal penelitian tindakan kelas. Kegiatan pelatihan penyusunan proposal penelitian tindakan kelas (PTK) ini telah berjalan dengan baik dan lancar serta memperlihatkan keantusiasan peserta sehingga pemahaman peserta pelatihan tentang pembuatan proposal penelitian tindakan kelas meningkat.

PENGARUH KONSEP DIRI AKADEMIK, MINAT AKADEMIK, HARAPAN AKADEMIK ORANG TUA DAN DUKUNGAN SOSIAL TERHADAP KECEMASAN AKADEMIK PADA MAHASISWA PENDIDIKAN EKONOMI Talisya Alvini; Mardi Mardi; Rida Prihatni
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 2 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Academic anxiety is a feeling triggered by a lack of confidence in one's ability to cope with academic tasks. Students have different backgrounds in lectures, leading to academic anxiety. To achieve their academic degree, undergraduate students must complete their final assignments properly. For students, the final assignment or thesis can cause anxiety because internal and external factors influence it. Using a quantitative approach to the survey method. This research aims to determine the effect of academic self-concept, academic interest, parents' academic expectations, and social support on academic anxiety in 2019 Economics Education students. The population in this study was students of the economics education study program, faculty of economics, Jakarta State University. One hundred eleven students and a total sample of 87 respondents. The sampling technique used proportional stratified random sampling with a significance level of 5%. The results of partial hypothesis testing show that the academic self-concept variable has a negative and significant effect on academic anxiety as evidenced by the tcount < ttable (-3.101 <1.66298), the academic interest variable has a negative and significant effect on academic anxiety is proven by the value of tcount < ttable (-2.339 < 1.66298), the variable of parents' academic expectations has a positive and significant effect on academic anxiety as evidenced by the value of tcount < ttable (0.690 < 1.66298 ), social support variable has a negative and significant effect on academic anxiety as evidenced by the value of tcount < ttable (-3.322 <1.66298) and simultaneous hypothesis testing shows that academic self-concept, academic interest, parents' academic expectations, and social support simultaneously influence academic anxiety as evidenced by the value of Fcount > Ftable (5.782 > 2.48). Based on the results of the study shows that there is a negative and significant influence between academic self-concept on academic anxiety. There is a negative and significant influence between academic interest and academic anxiety. The positive and significant influence between parents' academic expectations on academic anxiety. There is a negative and significant effect of social support on academic anxiety. And there is a simultaneous influence between academic self-concept, academic interest, parents' academic expectations, and social support on academic anxiety

The Effect Of Financial Literacy, Fintech (Financial Technology) and Intellectual Capital On The Performance Of MSMEs In Depok City, West Java Nur Hamidah; Rida Prihatni; IGKA Ulupui
Journal of Social Science Vol. 1 No. 4 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

MSMEs are growing and competing in a business environment that is constantly changing like today in the digital era, it is necessary to monitor and understand company performance to achieve a greater level of business than before, and to determine the extent to which business is being carried out on target. This study aims to analyze and examine the effect of financial literacy, fintech (financial technology), and intellectual capital on the performance of MSMEs in Depok City. Determination of the sample using probability sampling with a proportional random sampling technique than simple random sampling. The number of samples used was 286 samples. The primary data source was taken by using a survey method with a questionnaire. The research design used descriptive and parametric statistical analysis methods with instrument tests and multiple linear regression analysis. The results of this study are financial literacy, fintech (financial technology) and intellectual capital have a positive and significant effect on the performance of MSMEs in Depok City .

Analysis of management accounting information on competitive advantage in servitized manufacturing firms with decision making effectiveness and innovation by mediation Andri Setyato Nugroho; Unggul Purwohedi; Rida Prihatni
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Vol 19, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.13598

This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors.

Dampak Profitabilitas pada Pengaruh Leverage dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan selama Pandemi COVID-19 Aqilah Syahidah; Rida Prihatni; Dwi Handarini
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12335

Companies with shares on public exchanges must present their financial reports in a timely manner. Some businesses did not take advantage of the government's easing of financial reporting requirements that was instituted in the wake of the Covid-19 outspread. The intention of this study is to experimentally enquire how profitability affects the connection between leverage, liquidity, and timely filing of financial statements. From 2019 through 2021, the research specialize on energy companies trading on the Indonesia Stock Exchange. A total of 177 data points were collected from 59 different businesses thanks to some strategic sampling. For these data, we ran a logistic regression followed by a test for a moderate regression analysis interaction. The upshot adduce that although liquidity has an effect on the timeliness of filing financial statements, leverage does not. Profitability also amplifies the impact of leverage and liquidity on meeting the deadline for submitting financial statements. Therefore, the upshot of this research adduce that not all debt ratios have an impact on timely financial reporting, and that profitability plays a critical role in amplifying the effect of leverage and liquidity on the timeliness of financial report submission

Analisis Penggunaan Metode Altman Z- Score untuk Memprediksi Tingkat Kebangkrutan pada PT Waskita Karya Tbk Siti - Nur'aidawati; Rida Prihatni
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 7, No 1 (2023): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i1.30791

Tujuan penelitian ini adalah untuk memahami dan menganalisis prediktabilitas kebangkrutan pada PT Waskita Karya Tbk. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data yang digunakan antara lain laporan keuangan PT Waskita Karya Tbk yang dapat diakses melalui website www.idx.com sebagai laporan keuangan tahun 2012 sampai dengan tahun 2021. Teknik analisis yang digunakan adalah metode Altman Z-Score dengan menggunakan lima rasio yaitu rasio modal kerja terhadap total aset (X1), rasio laba ditahan terhadap total aset (X2), rasio laba sebelum bunga dan pajak terhadap total aset (X3), rasio nilai buku ekuitas terhadap nilai buku total liabilitas (X4), rasio penjualan terhadap total aset (X5). Hasil penelitian ini menunjukkan bahwa PT Waskita Karya Tbk diperkirakan akan bangkrut antara tahun 2014 hingga 2021. Hasil Nilai Z-Score berada kurang dari atau <1,81, sehingga disimpulkan PT Waskita Karya Tbk diprediksi mengalami kebangkrutan. The purpose of this study was to understand and analyze the predictability of bankruptcy at PT Waskita Karya Tbk. This research is quantitative descriptive. The data used includes the financial statements of PT Waskita Karya Tbk which can be accessed through the website www.idx.com as financial reports for 2012 to 2021. The analysis technique used is the Altman Z-Score method using five ratios, namely the ratio of working capital to total assets (X1), ratio of retained earnings to total assets (X2), ratio of earnings before interest and taxes to total assets (X3), ratio of book value of equity to book value of total liabilities (X4), ratio of sales to total assets (X5) . The results of this study indicate that PT Waskita Karya Tbk is expected to go bankrupt between 2014 and 2021. The Z-Score results value was less than or <1.81, so it was concluded that PT Waskita Karya Tbk was predicted to experience bankruptcy

RESEARCH BOOTCAMP TRAINING TO IMPROVE RESEARCH COMPETENCE AT THE MUHAMMADIYAH UNIVERSITY OF PALOPO, NAHDLATUL ULAMA UNIVERSITY OF INDONESIA, AND AL-AZHAR ISLAMIC UNIVERSITY OF MATARAM Ati Sumiati; Tuty Sariwulan; I Gusti Ketut Agung Ulupui; Ika Febrilia; Rida Prihatni; Chusnanik Mufidah
International Journal of Engagement and Empowerment Vol. 3 No. 2 (2023): 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.v3i2.108

University is one of the centers of intellectual development in order to improve competitiveness, performance, and quality. However, universities need to make improvements, especially in research, because it is often found that lecturers and students have difficulties in writing articles and publications, especially those experienced by students on private campuses such as Muhammadiyah University of Palopo, Nahdlatul Ulama University of Indonesia, and Al-Azhar Islamic University Mataram. This activity is one of the efforts to overcome these problems. With this activity, it is hoped that participants can be helped in making articles by learning about accessing indexed national and international journals and using Quillbot software for paraphrasing

DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Dewy Sekar Melati; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1007

The financial report represents of company's financial status, and its preparation necessitates the application of accounting conservatism principles. However, the utilization of this principles remains limited in Indonesia. There is assumption that it is because financial factors (financial stress, capital intensity, and profitability) and non-financial factors (institutional ownership and managerial ownership). This research aims to examine the influence of financial factors and non-financial factors on accounting conservatism within the food and beverage sub-sector companies. The research employs a quantitative approach, population of companies within the food and beverage sub-sector, with a sample of 26 companies selected using purposive sampling technique. Based on the research findings, the regression analysis equation for panel data is derived as: KA = 0.055968 + 0.004050 FS + 0.047040 CI – 0.534471 PR – 0.096629 IO + 5.452554 + e. The Fixed Effect Model (FEM) is chosen. During the testing of classical assumptions, it is found that the regression model has a normal distribution, no multicollinearity, displays homogeneity, and no signs of autocorrelation. Result from this study concluded that financial stress, capital intensity, institutional ownership, and managerial ownership do not significantly affect accounting conservatism. But, profitability has a significant negative impact on accounting conservatism.

Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval 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 Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty 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 Lyandra Aisyah Margie Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mohammad Syafril Hamidi Mufidah . Mufidah, Chusnanik Muhammad Yusuf 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 Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Siti - Nur'aidawati SITI NURJANAH Siti Nurjanah Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suherdi 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

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