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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Sinar Manajemen Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Manajemen Strategi dan Aplikasi Bisnis JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Online Insan Akuntan ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Akubis: Jurnal Akuntansi dan Bisnis Jurnal Bina Akuntansi Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam JIEB : Jurnal Ilmiah Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sekretari & Administrasi (Serasi) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal PkM (Pengabdian kepada Masyarakat) International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomika dan Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Publikasi Ilmu Manajemen Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Akuntan Publik Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Tekno Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Riset Multidisiplin Edukasi Trends in Applied Sciences, Social Sciences, and Education Indonesian Journal of Emerging Trends in Community Empowerment Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Cakrawala Akademika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Rinny Meidiyustiani

Universitas Budi Luhur

Author-ID : 856177

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PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN KECURANGAN Rinny Meidiyustiani; Nur Fitri Septiani
EKBIS (Ekonomi & Bisnis) Vol 8 No 1 (2020)
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.464 KB)

This study aims identify any influence of professional sceptism, independence, competence, and etics an auditors against the ability of Auditors to detect at the public accountant tangerang and south tangerang. The research method used is multiple regression linear analysis with the quantative approach. The data used in this research was the primary data. Data collection techniques likert scale using a questionnaire. Total 50 employees sampe in research who worked at the public accountant tangerang and south tangeran, with the sample use sampling techniques convenience or accidental sampling. The data from the questionnaires process in statistics using spp 20 version. As much as 99,1 % ability in the detection of fraud can be explained by variable professional skepticism, independence, competence and etics an auditors. The result of this research suggest the profesional skepticism, independence and ethics an auditors significant impact on the ability of the auditors in fraud detection

How Marketing Communication Affect Consumer Purchase Intention in Social Media Context (Case Study: MSMEs Business in Indonesia) Heni Iswati; Muhammad Iqbal Al 'Mudatsir; Nora Andira Brabo; Rinny Meidiyustiani
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i1.225

The rapid development of the internet has driven changes in marketing communication strategies, from communication through traditional mass media to using communication on the internet that utilizes social media. Marketing communication through social media can help micro, small and medium-sized businesses introduce their brands and products to consumers at a lower cost than through traditional media. The study aims to find out the influence of social media communication forms on brand equity, brand attitudes and consumer purchase intentions built from Consumer Decision Model. This study focus on selected UMKM (Micro, small and medium enterprises-MSMEs) brands in area of food and beverages which business are relatively new to the market and have lower than 5000 followers in social media Instagram. Total number of 102 respondents are selected for online survey by convenience sampling method and a structural equation model (PLS-SEM) with Smart PLS software use as an analysis tool for limited data. The results of this study showed that firm created communication had a positive and significant effect on brand equity but had no significant effect on brand attitudes. User generated communication has a positive and significant effect on brand equity and brand attitudes. Brand attitudes have a positive and significant effect on brand equity. Brand attitudes have a positive and significant influence on consumer purchase intention. Brand equity has a positive and significant effect on purchase intention. Implications and limitations are discussed further.

PENINGKATAN KEMAMPUAN DAN PENGETAHUAN DASAR BAGI ANAK JALANAN DI YAYASAN SAVE STREET CHILD TANGERANG SELATAN Indah Rahayu Lestari; Rinny Meidiyustiani; Retno Fuji Oktaviani; Imelda; Qodariah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 1 (2023): APTEKMAS Volume 6 Nomor 1 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i1.6465

The high rate of population growth in big cities which is not matched by an increase in welfare, results in higher social inequality that occurs in the social environment. As the population density increases and is not followed by an increase in per capita income, the community bears a heavy burden in meeting their basic needs. There are children who come from underprivileged families so they do not get their right to education. This is what happened in the slum area where families mostly work as scavengers in the Pondok Ranji area, Bintaro, South Tangerang. This community service activity program for street children consisted of simple English for children, making various creative creations, and watching the Folklore film together, which was attended by 25 children ranging in age from 3 to 13 years at the Save Street Child Foundation, Pondok Ranji, South Tangerang. By increasing the capacity and basic knowledge provided, it is hoped that it will increase curiosity to continue to improve knowledge and skills and increase enthusiasm for children to go to school.

PKM PEMANFAATAN LAHAN MELALUI TANAMAN BERBASIS TEKNOLOGI HIDROPONIK Rinny Meidiyustiani; Retno Fuji Oktaviani; Hakam Ali Niazi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 4 No. 4 (2021): November
Publisher : FKIP Universitas Mataram

Kegiatan pengabdian ini dilaksanakan di Kelurahan Cipadu Jaya, Tangerang bekerja sama dengan warga RT 005 RW 006 di daerah tersebut yang memiliki permasalahan mengenai pemanfaatan pekarangan rumah, Selain itu, kombinasi dan kerjasama antara mahasiswa peserta KKN-UBL tahun ajaran 2020-2021. Kegiatan PKM ini bertujuan: 1) peningkatan pengetahuan mitra tentang intensifikasi pemanfaatan pekarangan rumah yang lebih asri dan indah dipandang mata; 2) menghasilkan sayuran yang layak untuk dikonsumsi; 3) meningkatkan pengetahuan mitra tentang cara bercocok tanam yang baik dan efektif. Metode yang digunakan dalam kegiatan ini adalah pendekatan dan partisipasi dari mitra, dimana tim bersama mitra langsung terlibat secara proaktif, dan menggunakan pendekatan solusi berupa pelatihan dan pendampingan sebagai pemecahan masalah utama pada mitra. Target utama dalam pelatihan ini adalah budidaya sayuran dengan sistem hidroponik Hasil dari kegiatan ini yaitu meningkatnya pengetahuan mitra mengenai pemanfaatan pekarangan rumah yang lebih asri dan indah. Hal ini terlihat dari beberapa warga setempat yang telah memanfaatkan pekarangan rumah mereka dengan membudidayakan sayuran yang berkualitas dengan teknologi hidroponik.

Determinasi Firm Size dan Sales Growth Dalam Memoderasi Pengaruh Capital Structure Terhadap Return on Assets Mia Laksmiwati; Rinny Meidiyustiani; Retno Fuji Oktaviani; Elizabeth Elizabeth
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian ini bertujuan untuk menguj i pengaruh Capital Structure terhadap Return on Asset dengan Firm Size dan SalesGrowth sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria. Analisis yang digunakan dalam penelitian ini adalah analisis statistik menggunakan Software Rstudio dengan query. Berdasarkan hasil pengolahan data menggunakan analisis regresi berganda, dapat diketahui bahwa Capital Structure memberikan pengaruh negatif terhadap Return on Assets, sedangkan Firm Size mampu bertindak sebagai variable moderasi Capital Structure terhadap Return on Assets. Namun hal sebaliknya Sales Growth yang tidak mampu memoderasi Capital Structure terhadap Return on Assets.

Determinasi modal intelektual, ukuran perusahaan, struktur modal terhadap harga saham dengan kinerja keuangan sebagai intervening Mia Laksmiwati; Retno Fuji Oktaviani; Rinny Meidiyustiani; Sugeng Priyanto
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 6 No 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i1.907

The main objective of this paper is to examine the effect of intellectual capital, company size, and capital structure on stock prices and their impact on financial performance as intervening variables. This paper uses the Partial Least Square (PLS) approach using Smart PLS software. The analysis in this paper consists of two measurement models, the outer model or measurement model and the inner model or structural model. The number of companies used as research samples was 16 during the 2017-2021 period in Badan Usaha Milik Negara (BUMN). The results of the study show that Intellectual Capital has a significant and positive effect on stock prices and also a significant and positive effect on financial performance. Capital structure has no significant effect on stock prices and has a significant and positive effect on financial performance. Company size has no significant effect on stock prices and has a significant and positive effect on financial performance. Financial performance has a significant and positive effect on stock prices.

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress

PERSUASI LITERASI KEUANGAN UNTUK ANAK USIA DINI PADA TK DIAN EKAWANTI JAKARTA Rinny Meidiyustiani
Jurnal Pengabdian Masyarakat Berbasis Teknologi Vol 4, No 1 (2023): Volume 4, Nomor 1, Mei 2023
Publisher : ISB Atma Luhur

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

Siswa-siswa TK Dian Ekawanti Jakarta merupakan peserta yang diajak oleh Tim Program Pengabdian Kepada Masyarakat Fakultas Ekonomi Universitas Budi Luhur untuk mehami mengenai literasi keuangan melalui gerakan mari menabungnya. Kegiatan persuasif ini memberikan inovasi dalam gerakan menabung untuk anak usia dini, yang unik, kreatif dan menyenangkan. Tim mengajak siswa untuk menabung, sikap mandiri, tidak tergantung pada orang lain, tanggung jawab dan belajar memenuhi kebutuhannya sendiri di kemudian hari. Agenda diisi dengan simulasi dan kegiatan menghias tabung celengan mereka semenarik mungkin yang akan mengasah kreativitas anak-anak. Hasil dari kegiatan ini yaitu para siswa mampu memahami tentang menabung serta membuat mereka lebih mudah menghargai orang tua dan menyadari kerja keras yang dilakukan orang tua untuk memenuhi kebutuhan hidupnya.

Sosialisasi Literasi Digital Melalui Pengenalan Teknologi Baru Untuk Menghindari Penyebaran Hoaks di Ruang Publik Terpadu Ramah Anak Mangga Ulir Jakarta Selatan Rizky Eka Prasetya; Hakam Ali Niazi; Rinny Meidiyustiani; Retno Fuji Oktaviani; Syaiful Anwar
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1305

Penyebaran hoax adalah permasalahan serius di era digital saat ini, merugikan masyarakat karena kurangnya literasi digital. RPTRA Mangga Ulir bisa jadi tempat ideal untuk program literasi digital anak-anak, remaja, dan orang tua. Kurang pemahaman dan kemampuan verifikasi informasi dapat menyebabkan penyebaran hoax yang merugikan. Kesadaran dan edukasi adalah solusi dengan metode penyuluhan. Tujuannya adalah meningkatkan pemahaman masyarakat, khususnya anak-anak, tentang literasi digital, bahaya hoax, dan teknologi verifikasi informasi. Hasilnya adalah peningkatan literasi digital di RPTRA Mangga Ulir, dengan peserta yang lebih paham teknologi, mampu menghindari hoax, dan memahami pentingnya verifikasi informasi. RPTRA Mangga Ulir menciptakan lingkungan mendukung literasi digital, membantu masyarakat menjadi lebih waspada terhadap penyebaran hoax, dan memperoleh keterampilan penting di era digital. Socialization of Digital Literacy Through the Introduction of New Technology to Avoid the Spread of Hoaxes in Child Friendly Integrated Public Space in South Jakarta The spread of hoaxes is a serious problem in the current digital era, harming society due to a lack of digital literacy. RPTRA Mangga Ulir could be an ideal place for digital literacy programs for children, teenagers and parents. Lack of understanding and ability to verify information can cause the spread of detrimental hoaxes. Awareness and education are solutions with the extension method. The aim is to increase public understanding, especially children, about digital literacy, the dangers of hoaxes, and information verification technology. The result is increased digital literacy at the Mangga Ulir RPTRA, with participants who are more technologically savvy, able to avoid hoaxes, and understand the importance of information verification. RPTRA Mangga Ulir creates an environment that supports digital literacy, helps people become more aware of the spread of hoaxes, and acquires important skills in the digital era.

ANALISIS DETERMINAN NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2016-2021 Rinny Meidiyustiani
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1523

AbstrakNilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Nilai perusahaan yang dibentuk melalui indikator pasar saham, sangat dipengaruhi oleh peluang- peluang investasi. Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, kebijakan hutang, profitabilitas terhadap nilai perusahaan, serta untuk menganalisis ukuran perusahaan mampu memperkuat atau memperlemah hubungan antara umur perusahaan, kebijakan hutang dan profitabilitas terhadap nilai perusahaan. Perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2021 adalah populasi penelitian ini. Dalam penelitian ini, metode pengambilan sampel purposive digunakan, dan diperoleh sampel sebanyak 45 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan menggunakan sofware SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa umur perusahaan dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang tidak berpengaruh terhadap nilai perusahaan, dan ukuran perusahaan mampu memperkuat hubungan antara umur perusahaan terhadap nilai perusahaan, ukuran perusahaan memperlemah hubungan antara kebijakan hutang serta ukuran perusahaan tidak mampu memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan.Kata Kunci: kebijakan hutang, profitabilitas, umur perusahaan, ukuran perusahaan dan nilai perusahaan.AbstractFirm value is an investor's perception of the company, which is often associated with stock prices. The value of the company, which is formed through stock market indicators, is strongly influenced by investment opportunities. This study aims to determine the effect of firm age, debt policy, profitability on firm value, and to analyze firm size to strengthen or weaken the relationship between firm age, debt policy and profitability to firm value. Companies listed on the Indonesia Stock Exchange from 2016 to 2021 are the population of this study. In this study, a purposive sampling method was used, and a sample of 45 companies was obtained. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study indicate that firm age and profitability have a positive and significant effect on firm value, debt policy has no effect on firm value, and firm size can strengthen the relationship between firm age and firm value, firm size weakens the relationship between debt policy and firm size. strengthen or weaken the profitability of the firm value.Keywords: Company Age, Debt Policy, Profitability, Company Value and Company Size.

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

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