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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 E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
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Pengaruh Perubahan Perilaku Keuangan Generasi Z Di Indonesia Selama Pandemi Covid-19 Cahyasari, Dyah; Prihatni, Rida
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol. 7 No. 2 (2024): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i2.30748

Abstract

This study aims to examine and analyze the impact of financial literacy and financial technology on financial behavior in students at public and private universities. The population in this study used students in the z generation category at State Universities (PTN) and Private (PTS) throughout Indonesia. The sample used was 124 students, using a purposive sampling technique with several. The type of data used is primary with a questionnaire data collection technique in the form of a google form. This study uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 3.2.9 software. to process data. The results of the study partially show that: (1) Digital payments have no effect on financial behavior, (2) Digital payments have a positive effect on financial literacy, (3) Financial literacy has a positive effect on financial behavior, (4) Digital payments have an indirect positive effect on financial behavior through financial literacy as a mediating variable.  
Pelatihan Penelitian Tindakan Kelas Untuk Guru-Guru Yayasan Prihatni, Rida; Sumiati, Ati; Sariwulan, Tuty
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 3 No. 1 (2019): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.686 KB) | DOI: 10.21009/JPMM.003.1.08

Abstract

This activity is an effort to encourage and empower educators to become more professional. This is intended to make efforts to build a solid education, and be able to continually make improvements towards quality. The target audience is high school / vocational teachers of Amal Mulia Education Foundation, Bogor. This training was carried out in several materials, among others, What was the study of class action? Learning models that can be developed in classroom action research, differences in classroom action research with formal research, the initial steps of classroom action research, classroom action research procedures, systematics of classroom action research proposals and examples of classroom action research. From the results during the training, the participants' enthusiasm took place so that it walked live, and the products of PTK titles produced from each participant were then compiled.
Scientific Publication Article Development Training for SMK Teachers Prihatni, Rida; Sumiati, Ati; Wulan, Tuty Sari; Nurjanah, Siti
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 2 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.2.08

Abstract

The purpose of implementing this community service is to provide information, knowledge, and equip teachers in arrange article ready scientific for published in journal scientific, grow atmosphere academic environment school so that could repair quality education and learning with to do activity study. The methods used in this activity include: (a) lectures or material delivery or information presentation for materials related to making scientific articles for publication, (b) questions and answers that provide opportunities for teachers to explore as much knowledge as possible about writing scientific articles, and (c) simulations to provide opportunities to practice the acquired training materials. The results of the implementation of community service can be felt by the community service team and participants. The training that has been carried out has gone well, smoothly in accordance with the goals to be achieved in this activity, and is very satisfying. The YPPD Vocational School teachers gain knowledge and experience sharing about techniques for writing scientific articles and publications to journals and also expect there will be assistance from FE UNJ lecturers in making articles so that they can be published in scientific journals. This is a good response from the training participants with training in the preparation of scientific article publications for SMK teachers.
Development of Business Potential Through Promotion of Entrepreneurial Spirit Among University Students Fauzi, Achmad; Usman, Osly; Suparno, Suparno; Prihatni, Rida; Swaramarinda, Darma Rika; Lutfia, Annisa; Riswandi, Riswandi; Indriani, Susi; Indriyana, Saoki
Jurnal KARINOV Vol 7, No 2 (2024): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i2p118

Abstract

Perkembangan teknologi membawa transformasi dunia bisnis dan kewirausahaan. Menjadikan strategi sebagai elemen krusial untuk meraih profit, pertumbuhan, dan keberlanjutan usaha. Banyak startup baru bermunculan, tetapi tidak sedikit wirausaha baru mengalami kegagalan akibat kurangnya kemampuan membuat perencanaan dan penciptaan nilai produk. Untuk mengatasi tantangan ini, Business Model Canvas (BMC) muncul sebagai alat bisnis yang efektif. Workshop dan kompetisi BMC dirancang khusus untuk mengajarkan mahasiswa mengenai pentingnya kewirausahaan serta penerapan BMC secara praktis. Dalam workshop ini, mahasiswa diperkenalkan dengan elemen-elemen kunci BMC, baik dari aspek internal maupun eksternal. Melalui metode klasikal dan presentasi yang disampaikan oleh narasumber berpengalaman, peserta kegiatan diberikan berbagai perencanaan pengembangan bisnis berbasis digital, peluang, serta pengembangan dan tantangannya. Pada aspek akademik kegiatan pelatihan ini dipublikasikan dalam bentuk artikel ilmiah untuk memberikan informasi kepada masyarakat, serta berfungsi sebagai referensi berharga bagi pengembangan dalam pendidikan kewirausahaan Kata kunci— Business Model, Canvas, Indonesia, Kewirausahaan, Malaysia Abstract The development of Technology has transformed the world of business and entrepreneurship. Making strategy as a crucial element to achieve profit, growth, and sustainability. sustainability. Many new startups have emerged, but not a few new entrepreneurs fail due to lack of planning and value creation skills. and product value creation. To overcome this challenge, the Business Model Canvas (BMC) emerged as an effective business tool. Workshop and competition BMC workshops and competitions are specifically designed to teach students about the importance of entrepreneurship as well as the practical application of BMC. In this workshop, students are introduced to the key elements of BMC, both from internal and external aspects. Through classical methods and presentations delivered by experienced experienced resource persons, participants were given various plans for digital-based business development, opportunities, as well as development and challenges. challenges. In the academic aspect, this training activity was published in in the form of scientific articles to provide information to the community, as well as to serve as a valuable reference for development in entrepreneurship education. Keywords— Business Model, Canvas, Indonesia, Entrepreneurship, Malaysia
PELATIHAN SOFTWARE GRAMMARLY DAN MENDELEY UNTUK MENINGKATKAN KOMPETENSI PENELITIAN DI PERGURUAN TINGGI SWASTA Sumiati, Ati; Sariwulan, Tuty; Ulupui, I Gusti Ketut Agung; Handaru, Agung Wahyu; Dalimunthe, Sholatia; Wahono, Puji; Aditya, Shandy; Suherdi; Febrilia, Ika; Anggraini, Ratna; Prihatni, Rida; Syalsabila, Anis; Mufidah, Chusnanik; Maharani, Diva
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract A research article is a scientific paper that contains the results of research conducted by a person or a group of researchers. With many research articles, the quality of life in the community will be better. However, in Indonesia itself, the publication of research results is still relatively low. This is due to the difficulty of writing articles. This difficulty is often found in lecturers and students, especially those experienced by students on private campuses such as Muhammadiyah Palopo University, 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 using Software that supports research, such as Grammarly and Mendeley. Abstrak Artikel penelitian adalah sebuah karya tulis ilmiah yang berisi mengenai hasil penelitian yang dilakukan seorang ataupun sekelompok peneliti. Dengan banyak nya artikel penelitian, kualitas hidup masyarakat akan menjadi lebih baik. Namun di Indonesia sendiri, publikasi hasil penelitian ini masih terbilang rendah. Hal ini disebabkan karena adanya kesulitan dalam penulisan artikel. Kesulitan ini sering ditemukan pada dosen dan mahasiswa terutama yang dialami oleh mahasiswa di kampus swasta seperti Universitas Muhammadiyah Palopo, Universitas Nahdlatul Ulama Indonesia, dan Universitas Islam Al-Azhar Mataram. Kegiatan ini, merupakan salah satu upaya untuk mengatasi permasalahan tersebut. Dengan kegiatan ini, diharapkan peserta dapat terbantu dalam menggunakan Software yang menunjang penelitian seperti Grammarly, serta Mendeley.
Pengaruh Tingkat Utang, Pertumbuhan Penjualan, Intensitas Modal dan Risiko Perusahaan Terhadap Penghindaran Pajak Ramadhani, Adrian Pasha; Nasution, Hafifah; Prihatni, Rida
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7812

Abstract

This study aims to determine the effect of leverage, sales growth, capital intensity, and company risk on tax avoidance. The population in this study were all properties real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 91 companies. Sampling in this study using purposive sampling technique, which is selecting samples according to the criteria so that 39 companies were obtained with 3 years of research and there were a total of 117 observations. The data analysis technique in this study uses descriptive statistical analysis, panel data regression analysis, classical assumption test, and hypothesis testing using Eviews 13 software. The test results show that the leverage and company risk has a positive and significant effect on tax avoidance practices, while sales growth and capital intensity have no effect on tax avoidance practices.
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.
Pengaruh Faktor-Faktor Terhadap Struktur Modal Pada Perusahaan Non Keuangan Tahun 2020 Dian Permana, Nugraha; Ulupui, I Gusti Ketut Agung; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.02

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur aktiva, profitabilitas,ukuran perusahaan dan cash holding terhadap struktur modal. Penelitian ini menggunakan data sekunder yang didapat dari Bursa Efek Indonesia pada perusahaan non keuangan yang terdaftar pada tahun 2020. Pemilihan sampel dilakukan dengan cara purposive sampling yang menghasil 126 perusahaan dari total populasi 613 perusahaan. Penelitian ini menggunakan analisi regresi linear berganda untuk menguji hipotesis dibantu dengan progam SPSS versi 25.Hasil penelitian ini menunjukan bahwa struktur aktiva dan ukuran perusahaan memiliki pengaruh positif terhadap struktur modal, serta profitabilitas dan cash holding berpengaruh negatif terhadap struktur modal.
Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit Fadilla, Moch. Farhan; Prihatni, Rida; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.14

Abstract

Studi ini dilaksanakan untuk mencari tahu terkait faktor-faktor dari Perilaku Auditor dalam Situasi Konflik Audit. Riset ini berfokus pada variabel Locus of Control, Sifat Machiavellian, Komitmen Profesional dan Pengalaman Audit yang dapat mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit. Data primer digunakan untuk studi ini dengan auditor di KAP Jakarta Timur sebagai sampel. Teknik convienence sampling digunakan dalam proses pengumpulan data dengan responden sebanyak 34 auditor. Data yang digunakan kemudian diuji dengan model regresi berganda dengan bantuan aplikasi SPSS 25. Hasil pengujian mendapatkan bukti bahwa locus of control, sifat machiavellian, dan komitmen profesional tidak berpengaruh terhadap perilaku auditor dalam situasi konflik audit, sedangkan pengalaman audit berpengaruh positif signifikan terhadap perilaku auditor dalam situasi konflik audit. Studi selanjutnya diharapkan dapat memperoleh lebih banyak responden, tidak melaksanakan penelitian bersamaan dengan periode audit, menambahkan variabel lain yang relevan dan dapat menggunakan teknik wawancara untuk mendapatkan jawaban yang lebih mendalam.
Financial Statement Analysis of Fraud With Hexagon Theory Fraud Approach Akbar, Raihan Noval; Zakaria, Adam; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.09

Abstract

This research was conducted to find the effect of shareshexagon theory that consisted of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud. The data used in this research is secondary data in the annual reports obtained through the Indonesia Stock Exchange (IDX) website. The population of this research is the banking listed on IDX in 2018 –2020. The sample selection in this research used a purposive sampling technique and resulted in 47 companies as the sample of research. This Research use quantitative methods. The analytical technique used are descriptive statistical and multiple linear regression. The results of this study indicated that collusion negatively affects financial statement fraud. Rationalization has a positive effect on financial statement fraud. Meanwhile, stimulus, capability, opportunity, and ego has no effect on financial statement fraud
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 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 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 Santi Susanti, Santi 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