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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
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Analisis Implementasi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa Pada Desa Jiwa Baru Kabupaten Muara Enim Provinsi Sumatera Selatan Tri Marina Astati; Rida Prihatni; Hafifah Nasution
Jurnal Ilmiah Cano Ekonomos Vol. 13 No. 02 (2024): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/acqv4k57

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 serta kendala yang dihadapi dan strategi yang telah diterapkan. Objek penelitian ini adalah Desa Jiwa Baru. Menggunakan jenis penelitian kualitatif dan pendekatan studi kasus lapangan dan menggunakan data primer dan sekunder. Hasil analisis yang telah dilakukan dapat disimpulkan bahwa Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan, secara garis besar telah diimplementasikan dengan baik. Namun masih terdapat beberapa aspek yang belum maksimal, yaitu bagian transparan belum mempunyai website, bagian akuntabel belum terdapat alamat pengaduan, bagian partisipatif belum terdapat swadaya dari masyarakat desa, bagian pendapatan belum memiliki PAD dari swadaya masyarakat desa dan belum mendapat bantuan dari APBD Provinsi dan Kabupaten, bagian belanja belum membuat anggaran belanja tak terduga, bagian pembiayaan belum membuat dana cadangan, bagian pelaksanaan belum membuat RKAD serta RKKD dan bagian penatausahaan belum membuat buku pembantu panjar. Kendala yang dihadapi yaitu pemerintah desa masih kurang berkoordinasi, kurangnya kesadaran, kurangnya pengetahuan dan keterampilan, kurangnya kesadaran terhadap pentingnya pembuatan DPA, kurangnya partisipatif masyarakat desa, keterbatasan media informasi online dan keterbatasan finansial masyarakat desa. Strategi yang telah diterapkan yaitu meningkatkan kerjasama, memberikan penjelasan yang mudah dimengerti, membuat program kerja yang bisa menjadi prioritas, meningkatkan pengetahuan dan kemampuan.
AN PENGARUH LOKUS KENDALI, KAPABILITAS KEUANGAN, KESEDIAAN KEUANGAN DAN KECANGGIHAN KEUANGAN TERHADAP PERENCANAAN PENSIUN Hamidi, Mohammad Syafril; Ahmad, Gatot Nazir; Prihatni, Rida
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 11 No. 2 (2020): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.011.2.09

Abstract

Penelitian ini bertujuan menganalisis pengaruh lokus kendali (locus of control), kapabiltas keuangan (financial capability), kesediaan keuangan (financial willingness) dan kecanggihan keuangan (financial sophistication) terhadap perencanaan pensiun karyawan di DKI Jakarta. Variabel bebas yang digunakan pada penelitian ini adalah lokus kendali (locus of control), kapabiltas keuangan (financial capability), kesediaan keuangan (financial willingness) dan kecanggihan keuangan (financial sophistication). Variabel terikat yang digunakan adalah perencanaan pensiun. Ukuran sampel penelitian ini dihitung menggunakan rumus Krejcie-Morgan dan diperoleh jumlah sampel sebanyak 384 orang. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis deskriptif dan analisis regresi linier berganda. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Hasil penelitian ini menunjukkan bahwa: (1) lokus kendali memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (2) kapabilitas keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (3) kesediaan keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (4) kecanggihan keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun.
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Febrilia, Ika; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
Peer to Peer Lending and Adoption: Analisis Bibliometrik Marginingsih, Ratnawaty; 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.p577-588.44199

Abstract

Dalam paper ini, metode analisis bibliometrik digunakan untuk menjelaskan perkembangan penelitian tentang Financial Technology yang berkaitan dengan Peer-to-Peer Lending. Metode ini mengukur dan menganalisis literatur secara kuantitatif. Hasil analisis menunjukkan bahwa penelitian tentang Peer-to-Peer Lending & Adoptoin telah mengalami perkembangan. Kata-kata seperti "Peer-to-Peer Lending" and "Fintech" and "Adoption" telah berkembang secara signifikan sejak tahun 2017. "Variabel Digital Inclusive Finance" dan "Artificial Intelligence" Tehadap Peer-to-Peer Lending & Adoptoin perlu dikembangkan dalam dalam penelitian ke depan dalam topik terkait Financial Technology.
Crowdfunding dan Risiko: Analisis Bibliometrik Sari, Imelda; 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.p589-603.45248

Abstract

Analisis bibliometrik adalah metode analisis yang menggunakan data kuantitatif untuk menganalisis dan memvisualisasikan pola publikasi ilmiah guna memahami struktur dan dinamika suatu bidang penelitian. Tujuan penelitian adalah mengkaji perkembangan hasil penelitian mengenai topik crowdfunding, equity crowdfunding, dan risks, termasuk pola sebaran publikasi, tema penelitian, dan jurnal ilmiah yang relevan, memberikan gambaran komprehensif tentang perkembangan penelitian crowdfunding, mengidentifikasi tren utama, sumber-sumber berpengaruh, dan area potensial untuk penelitian di masa depan. Metodologi penelitian yang digunakan adalah analisis bibliometrik. Penelitian ini merupakan penelitian deskriptif kuantitatif, menggunakan data tahun 2014 sampai dengan tahun 2024. Hasil penelitian adalah mengidentifikasi kepercayaan publik, kerangka regulasi, dan perlindungan data sebagai tantangan utama dalam sektor crowdfunding. Topik penelitian selanjutnya untuk lebih dieksplorasi yang lebih dalam, hasil analisis Biblioshiny adalah crowdsourcing, crowdfunding, dan investment.
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.
Determinants of Dividend Policy During the COVID-19 Pandemic Rida Prihatni
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3752

Abstract

This study aims to examine the effect of company growth, profitability, free cash flow, and corporate social responsibility (CSR) on dividend policy during the COVID-19 pandemic. The dependent variable of this study is dividend policy, while the independent variables are company growth, profitability, free cash flow, and CSR. The population of this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2021. Sampling is based on purposive sampling. The sample criteria are manufacturing companies listed on the IDX in 2020–2021, using rupiah currency in their financial statements, and having complete financial statement data. The data analysis technique used in this study was logistic regression. The results showed that company growth and free cash flow did not affect dividend policy, while return on assets (ROA) and CSR had a positive effect on dividend policy. The value of the coefficient of determination (R²) shows that 34.6% of the dividend policy of the consumption industry subsector for the 2020–2021 period can be explained by company growth, profitability, free cash flow, and CSR. This research suggestion is that future research is expected to use other independent variables besides those contained in this study, such as other financial and non-financial variables. In addition, future research can use other measurement proxies, expand the research sector, and extend the research period so that the research scope becomes wider.
The Effect of Profit Persistence, Book Tax Differences and Capital Structure on Profit Quality with Accounting Conservatism as a Moderation Variable (Empirical Study on Service Companies Listed on the IDX for the 2021-2023 Period)" Rudy Rahwana; Rida Prihatni; Ayatulloh Michael Musyaffi
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 6 (2025): INJURITY: Journal of Interdisciplinary Studies
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i6.1441

Abstract

This study aims to analyze the effect of profit persistence, book-tax differences, and capital structure on profit quality, with accounting conservatism serving as a moderating variable. Utilizing secondary data from the financial statements of service companies listed on the Indonesia Stock Exchange during the 2021-2023 period, the research employs a quantitative method with a causal design. The findings indicate that profit persistence has a positive effect on profit quality, suggesting that stable earnings are perceived as high-quality profits. Conversely, book-tax differences do not significantly impact profit quality, indicating that legal policy differences rather than manipulation may explain this relationship. Additionally, capital structure is shown to have a negative effect on profit quality, as higher debt levels may raise financial risk and lower market reactions to profits. Importantly, accounting conservatism is found to moderate the relationship between profit persistence and profit quality, as well as between book-tax differences and profit quality. Furthermore, it enhances the relationship between capital structure and profit quality, indicating that conservative accounting practices can improve the reliability of reported profits. This research provides valuable insights for investors and corporate management, highlighting the importance of profit quality and the need for effective management strategies to enhance financial reporting.
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