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Optimalisasi Prestasi Akademis Berbasis Hipnosis Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Retno Fuji Oktaviani; Ravindra Safitra Hidayat; Rinny Meidiyustiani; Dendi Anggi Gumilang
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v1i4.74

Abstract

Purpose: Optimization of academic achievement based on Hypno-education aims to improve achievement using the hypnosis method, namely the subconscious power method. This methodology uses the power of suggestion to the theta waves in the student's subconscious mind. The achiever personality is inserted into the theta wave. The population of participants is students majoring in Management in Good Corporate Governance at the IPMI International Business School Campus of 72 schools. Students sit quietly in the lecture chair starting with fun things such as eye exercises, brain exercises, motoric movements and then calm with the aim of ice breaking, so that the atmosphere is conducive and not tense. Conducive conditions that are not tense will lead to a pleasant atmosphere so that the brain is open to being flexible when good suggestions are inserted. When the students are bowed down in a sleepy condition or half asleep and half awake, the next story is stimulated by theta music. This condition is the condition of the students' brains very ready for positive suggestions. The main objective is for students who are active in studying, do not receive lessons, and continuously return to the study table to pay more attention to their lessons. Method: This Community Service is the 10th time this activity has collected data on student achievement results before and after therapy. The data tabulation of the Mid-Semester Examination values (UTS) or Final Semester (UAS) before and after hypnosis therapy is an indica tor that believes in hypno-education. Results: The results of student achievement increased sharply in their academic achievement
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, TINGKAT HUTANG, DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Rinny Meidiyustiani; Retno Fuji Oktaviani
Jurnal Ilmiah Ekonomi Bisnis Vol 7 No 2 (2021): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v7i2.434

Abstract

Earnings Persistence is one component of earnings quality. This study aims to know the effect of managerial ownership, firm size, debt level, and operating cash flow on earnings persistence. The population in this study was the automotive sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2017. The sample selection technique used purposive sampling and obtained 8 companies included in the 5-years period so that 40 samples were observed. The method of data analysis in this study is multiple linear regression analysis using SPSS v20.0. The result of this study indicate that only the level of debt has a significant effect on earnings persistence. While managerial ownership, firm size, and operating cash flow have no significant effect on earnings persistence.
Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
Peran Earning Per Share Dalam Memediasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Rinny Meidiyustiani; Mia Laksmiwati; Triana Anggraeni; Wulan Dwi Antari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.918

Abstract

This research is based to see the extent of the influence of the role of Earning Per Share in Mediating the Effect of Financial Performance on Firm Value. This PBV value is used to assess the price of the shares offered by the company, expensive or cheap, if the PBV value > 1, it is certain that the share price is expensive, and vice versa. . The sample was taken by purposive sampling by collecting company data on the IDX, namely plantation sector companies from 2015 to 2020. The sample obtained was 14 companies. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model – Partial Least Square). The results of this study found that the ratio of profitability, solvency and activity had an effect on firm value, while liquidity had no effect on firm value. Meanwhile, EPS can only strengthen the influence of the solvency ratio on firm value.
Peningkatan Keterampilan Penyusunan Laporan Keuangan UMKM Menggunakan Aplikasi Lakmikro Melalui Smartphone Rinny Meidiyustiani; Imelda Imelda; Indah Rahayu Lestari
SINAR SANG SURYA Vol 5, No 1 (2021): Februari 2021
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v5i1.1511

Abstract

ABSTRAK Usaha Mikro Kecil dan Menengah (UMKM) memiliki ketahanan yang tinggi terhadap krisis global dan menjadi penggerak perekonomian negara di era revolusi 4.0 karena fleksibilitas UMKM dalam memenuhi permintaan pasar. Namun demikian, masih banyak UMKM yang belum mampu menyusun laporan keuangan. Pelaku UMKM kesulitan menghitung besarnya keuntungan setiap harinya dan sering melakukan kesalahan dalam menyusun laporan keuangannya sendiri. Kehadiran sistem informasi akuntansi (SIA) menjadi sarana bagi Usaha Mikro, Kecil dan Menengah (UMKM) dalam menyusun laporan keuangan sehingga dapat menghasilkan laporan keuangan dengan cepat dan tepat. UKM klaster makanan kemasan yang terletak di Kelurahan Karang Tengah, Kota Tangerang, masih menjalankan usahanya secara tradisional, dan kini mulai menyadari pentingnya laporan keuangan dalam upaya memajukan usahanya. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk: 1) meningkatkan pemahaman mengenai laporan keuangan dan kemampuan menyusun laporan keuangan. 2) meningkatkan kemampuan penyusunan laporan keuangan dengan menggunakan sistem informasi akuntansi, dalam hal ini menggunakan Lamikro, aplikasi yang dibuat oleh Kementerian Koperasi Usaha Kecil dan Menengah. Metode pelaksanaan kegiatan pengabdian masyarakat ini sangat sederhana. Metode ini terdiri dari problem, pendekatan dan hasil. Problem berisi penjelasan singkat tentang masalah yang ada. Pendekatan tersebut berisi pelatihan, pendampingan dan evaluasi kegiatan yang dilakukan dalam pengabdian masyarakat. Hasilnya, UMKM lebih mudah dalam menyusun laporan keuangan. Mereka senang dan bersyukur karena aplikasi online ini sangat membantu mengetahui manfaatnya setiap hari. Aplikasi online sangat memudahkan pekerjaan mereka. Hasil evaluasi menunjukkan 84% peserta memahami semua materi yang disajikan. Kata Kunci : UMKM, smartphone, LamikroABSTRACTMicro, Small and Medium Enterprises (MSMEs) have high resilience to the global crisis and have become the driving force for the country's economy in the era of revolution 4.0 cause of the flexibility of MSMEs in meeting market demand. However, there are still many MSMEs that have not been able to compile financial reports. MSMEs have difficulty calculating the amount of profit they get every day and often make mistakes in compiling their own financial reports. The presence of an accounting information system (SIA) is a means for Micro, Small and Medium Enterprises (MSMEs) in preparing financial reports so that they can produce financial reports quickly and accurately. The packaged food cluster UKM located in Karang Tengah Village, Tangerang City, is still running its business traditionally, and is now starting to realize the importance of financial reporting in an effort to advance its business. This Community Service Activity (PKM) aims to: 1) increase understanding of financial reports and the ability to prepare financial reports. 2) increase the ability to prepare financial reports using an accounting information system, in this case using Lamikro, an application made by the Ministry of Small and Medium Enterprises Cooperatives. The method of implementing this community service activity is very simple. This method consists of problems, approaches and results. The questions contain a brief description of the problem at hand. This approach includes training, mentoring and evaluation of activities carried out in community service. As a result, it is easier for MSMEs to prepare financial reports. They are happy and grateful because this online application is very helpful in knowing its benefits every day. Online applications greatly facilitate their work. The evaluation results showed that 84% of participants understood of all the material presented.Keywords: MSMEs, smartphone, Lamikro
Analisis Pengaruh Social Distancing, Work from Home dan Aplikasi Video Call terhadap Produktivitas Organisasi: Studi Kasus pada Permukiman di DKI Jakarta Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Ravindra Safitra Hidayat; Retno Fuji Oktaviani; Rinny Meidiyustiani
Studi Ilmu Manajemen dan Organisasi Vol. 2 No. 1 (2021): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v2i1.92

Abstract

Purpose: This research aimed to analyze the influence of Social Distancing, Work from Home and Video Call applications towards Organizational Productivity. Method: This type of research is a quantitative descriptive research. The analysis tool used in this study is SmartPLS 3.0. The population of this study is 9880 people. The samples studied were 130 people using the Simple Random Sampling method. The sampling technique refers to the Slovin formula. The results stated that the analysis of Social Distancing influence, Work From Home and Video Call application (0,052), (0,047) and (0,924). Results: Based on test of R Square, Productivity of the Organization as Endogenous variable affects 98.6% while the remaining 1.4% is influenced by other factors.
Pengaruh Kompetensi, Independensi, Pengendalian Internal dan Pengalaman Auditor Internal terhadap Pendeteksian Kecurangan dengan Implementasi Tata Kelola Perusahaan sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Properti Komersial di Kota Depok) Rachmat Arief; Rinny Meidiyustiani; Cynthia Wulandari
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.756 KB) | DOI: 10.31004/jptam.v6i2.4150

Abstract

Penelitian bertujuan untuk mengetahui dan menganalisa Pengaruh Kompetensi, Independensi, Pengendalian Internal dan Pengalaman Auditor Internal Melalui Implementasi Tata Kelola Perusahaan Terhadap Pendeteksian Kecurangan pada auditor internal di Perusahaan Properti Komersial di Kota Depok. Teknik pengambilan sampel menggunakan purposive sampling. Sampel penelitian adalah 40 auditor internal. Analisis data menggunakan regresi linear berganda dan analisa jalur, dengan SPSS 26 dan Ms.Excel 2019. Hasil penelitian menunjukan independensi, pengalaman auditor internal dan implementasi tata kelola perusahaan berpengaruh signifikan terhadap pendeteksian kecurangan, sedangkan kompetensi dan pengendalian internal tidak berpengaruh terhadap pendeteksian kecurangan. Independensi dan pengalaman auditor internal berpengaruh signifikan terhadap implementasi tata kelola perusahaan, sedangkan kompetensi dan pengendalian internal tidak berpengaruh terhadap implementasi tata kelola perusahaan. Independensi melalui implementasi tata kelola perusahaan mempunyai pengaruh signifikan terhadap pendeteksian kecurangan, sedangkan pengalaman auditor internal melalui implementasi tata kelola perusahaan tidak mempunyai pengaruh signifikan terhadap pendeteksian kecurangan.
Teleworking During Pandemic Covid-19 in Indonesia, and The Impact of Flexible Working Hours Retno Fuji Oktaviani; Rinny Meidiyustiani; Hakam Ali Niazi; Syaiful Anwar
International Journal of Business Studies Vol 6 No 2 (2022): International Journal of Business Studies
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v6i2.234

Abstract

This study aims to determine factors and analyze company's readiness to adopt teleworking proper to the Covid-19 situation. Working is significant during a pandemic so that companies can keep running, fulfill employee rights and have an impact on other benefits such as being able to reorganize economic conditions, traffic and the situation in congested cities. Therefore, it’s significant to recognize what helps a company's work transition to be successful. A pandemic situation is a natural challenge that enables individuals and organizations to increase their aptitude to adjust to unpredictable environmental changes quickly. This research is based on a observe establish in December 2020 through the lockdown period in several regions in Indonesia so that data collection is carried out online. Final sample consisted of 95 observations. Using path analysis, by modeling the conditions of the Covid-19 pandemic as a mediator of organization, technology and human resources in influencing teleworking adoption. Teleworking is also modeled with the resulting effect, namely flexible working hours. The results show that the Covid-19 pandemic situation can moderate the influence of organizations and human resources on teleworking adoption and also that teleworking adoption affects flexible working hours. by modeling the conditions of the Covid-19 pandemic as a mediator of organization, technology and human resources in influencing teleworking adoption. Teleworking is also modeled with the resulting effect, namely flexible working hours. The pandemic situation may moderate the influence of organizations and human resources on teleworking adoption and also that teleworking adoption affects flexible working hours.
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Rinny Meidiyustiani; Qodariah Qodariah; Sekar Sari
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.215

Abstract

This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax officer services, and education levels have a positive and significant effect on taxpayer compliance while awareness of taxpayers no significant effect on taxpayer compliance. While the remaining 44.7%, influenced by other variables outside the research model.
Analisis Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Pertumbuhan Laba Rinny Meidiyustiani; Retno Fuji Oktaviani; Hakam Ali Niazi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.68 KB) | DOI: 10.31963/akunsika.v2i2.2695

Abstract

The purpose of this study is to test and analyze empirically the effect of profitability, liquidity, leverage and firm size on profit growth.  This study uses secondary data, the population used by manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange for the period 2014 – 2018 was 32 companies. The sample used was taken by purposive sampling method. Multiple Linear Regression is used to assist the analysis in this study. The results of this study partially show that there is a significant effect of profitability in a positive direction on profit growth. As for liquidity, leverage, and company size partially do not have a significant effect on profit growth.
Co-Authors Abdul Kudus Aghnia Gita Apralia Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Anggraini, Eka Ranti ANISAH Ardati, Yulia Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aulia, Fara Frida Cynthia Wulandari Dendi Anggi Gumilang Desi Natalia Desi Susilowati Desi Susilowati Dewa Ayu Dita Sri Ardani Dewi Puspaningtyas Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Duwi Duwi Elizabeth Elizabeth Endah Sri Wahyuni Eny Retnoningrum Eryco Muhdaliha Ferliana Anggraini Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Haryatih, Haryatih Hayatul Khairul Rahmat Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Hikmawati, Isnaini Nur Imelda Imelda, I Imelda, Imelda Indah Rahayu Lestari Inggit Anggraeni Innaya Ramadhanty Iswati, Heni Ivo Rolanda Jihan Hasan Jihan Nur Armalia Julia Jaimega Kaela Atifa Armanny Karmia Delphina Kensani Laras Sekar Kristom Eko Kanika Kusumawardhany, Nidya L. Gaol, Denada L. Gaol, Denada Faraswacyen Laksmiwati , Mia Laksmiwati, Mia Malik Alfi Kurniawan Margaretha Yeniwati Maya Kusuma Dewi Mei, Linda Permatasari Loe Siu Mia Laksmiwati Mia Laksmiwati Muhamad Satrio Aditomo Muhammad Fikri Ramadhan Muhammad Iqbal Al 'Mudatsir Muhammad Ridwan Nopaludin, Nopaludin Nora Adriana Brabo Nora Andira Brabo Novi Rahmadani Nur Ageng Sebayu Nur Fitri Septiani Panca Maulana Prasetya, Rizky Eka Prawestri, Fatimah Azzahra Priyanto , Sugeng P Putri Febisianigrum Putri Suryandari Qodariah Qodariah Qodariah, Qodariah Rachmat Arief Rachmat Arief Ramadan, Rakhazia Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Retno Fuji Oktaviani Reva Ragam Santika Riska Amelia Arief Rismawandi, Rismawandi Rosa Amelia Sabtara, Ardhina Dwi Salsa Indriyani Salsa Indriyani Salsabilla, Adinda Naya Salsabilla, Divyana Aprila Daung Sari, Nurma Elita Saskia Fadya Alifah Sayyidah, Hanna Sekar Sari Seli Marcelinda Setyani Dwi Lestari Srie Hendraliany Sugeng Priyanto Suryani Suryani Syaiful Anwar Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Yuwono Yuwono