p-Index From 2021 - 2026
14.834
P-Index
This Author published in this journals
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 Ilmiah Akuntansi Kesatuan 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 Indonesia Berdaya Sekretari & Administrasi (Serasi) 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 Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Nirta: Studi Inovasi Indo Green Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Inovasi Global 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 Indo Green Journal Jurnal Cakrawala Akademika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Economic Education and Entrepreneurship Studies Jurnal Akuntan Publik Economics and Digital Business Review
Claim Missing Document
Check
Articles

PENGARUH PROFITABILITAS, TOTAL ASSET TURN OVER (TATO), ARUS KAS OPERASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2022) Desi Susilowati; Rinny Meidiyustiani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2080

Abstract

This study aims to determine the effect of profitability, total asset turnover (TATO), operating cash flow, company size on company value in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 84 companies. The sampling technique in this study used a purposive sampling method and obtained a sample of 44 companies. The analysis technique used is multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) software version 22.0. The results of this study indicate that profitability and operating cash flow have no effect on firm value, while total asset turnover (TATO) and firm size have a positive effect on firm value.
PENGARUH KEPEMILIKAN MANAJERIAL, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERTUSAHAAN TERHADAP PERSISTENSI LABA: (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rinny Meidiyustiani; Salsa Indriyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2086

Abstract

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence
The Influence of Price, Promotion and Positive Emotions on Online Impulse Buying with Hedonic Shopping Motivation as an Intervening Variable (Study: Women Fashion Product in Indonesia) Brabo, Nora Andira; Sari, Nurma Elita; Iswati, Heni; Meidiyustiani, Rinny
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3199

Abstract

Internet users in Indonesia have been growing rapidly and have strong impacts on several aspects of life including the use of online shopping. In Indonesia, more than half of population are exposed to digital world and thus, the growth for online shopping in also increased and projected to reach 43.9 million of online shoppers in 2022. This online shopping can also trigger the consumptive behavior that satisfy the desires of instant gratification that promote consumer’s impulse buying behavior. The purpose of this study is to investigate several factors that lead to impulse buying of online shoppers in Indonesia. We investigate the role of Price, Promotion and Positive Emotions that customer experience toward online impulse buying with Hedonic Shopping Motivation as an intervening variable. Total numbers of 200 female respondents are selected for online survey in capital city of Jakarta and surrounded area. Data were analyzed using Structural Equation Model (SEM). The results shows that Price and Positive Emotions do not affect Hedonic Shopping Motivation, while Promotion has significant effect  on Hedonic Shopping Motivation. Price and Positive Emotions have influence on Impulse Buying, while Hedonic Shopping Motivation do not have significant impact on Impulse Buying and fail to act as an intervening variable using SEM. Furthermore, Price, Promotions, Positive Emotions and Hedonic Shopping Motivation as independent variables simultaneously affect Impulse Buying. Implications and limitations are further discussed.
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) Arief, Rachmat; Meidiyustiani, Rinny; Wulandari, Cynthia
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 | 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.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Anggraini, Eka Ranti; Meidiyustiani, Rinny
Jurnal Ekonomika dan Manajemen Vol 13, No 1 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v13i1.2859

Abstract

Penelitian ini bertujuan untuk menilai dampak kesulitan keuangan, leverage, dan ukuran Perusahaan  terhadap konservatisme.  Sampel dipilih menggunakan metode purposive sampling dan periode penelitian tahun 2018 - 2022, tujuh puluh lima perusahaan manufaktur di industri makanan dan minuman olahan yang terdaftar di Bursa Efek Indonesia yang digunakan untuk sampel. Analisis regresi linier berganda, dengan program uji statistik SPSS 22.0, digunakan untuk analisis data. Temuan mengungkapkan bahwa sementara ukuran perusahaan menunjukkan efek negatif, tekanan keuangan dan variabel leverage menunjukkan pengaruh positif terhadap konservatisme akuntansi.
Pengaruh Likuiditas, Profitabilitas, Struktur Modal, dan Biaya Operasional Perusahaan terhadap Pajak Penghasilan Badan: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Tuti Tuti; Rinny Meidiyustiani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.840

Abstract

This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS software version 26.0. The results of this study show that Liquidity has a negative and significant influence on Corporate Income Tax, Profitability not significantly influential on Corporate Income Tax, Capital Structure not significantly influential on Corporate Income Tax. Company Operating Cost has a positif and significant influence on Corporate Income Tax.
Pengaruh Arus Kas Operasi, Debt Covenant, Ukuran Perusahaan Dan Reputasi Kantor Akuntan Publik Terhadap Konservatisme Akuntansi : Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019 - 2023 Dira Julinda Swasti; Rinny Meidiyustiani
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.805

Abstract

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.
MODEL PEMBERDAYAAN USAHA MIKRO KECIL MENENGAH (UMKM) DALAM REVITALISASI KAMPUNG TEKSTIL L. Gaol, Denada; Rinny, Meidiyustiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.73 KB) | DOI: 10.32670/fairvalue.v1i1.6

Abstract

This study aims to illustrate the model of Small Medium Enterprises (SMEs) empowerment in the revitalization of textile village in Cipadu Market. The market’s neighbourhood could be categorized as slum area and there are lacks of facilities and supporting infrastructure. This research uses quantitative approach, analysis descriptive of method, primary and secondary data, data collection technique through observation, interview, questionnaire, and literature study. Data analysis technique includes data collection, data reduction, data analysis, and make conclusions. The results of this study indicates that to make the model of empowerment of SMEs involves several related parties such as financial institution as fund provider, Board of Cooperatives and SMEs Tangerang City as regulator, local credit guarantee company (Jamkrida Banten) as guarantor of business capital loan of SMEs, the company is in charge of increasing knowledge and educating the SMEs to be more professional in running the business, and not less important, SMEs itself as the key in empowerment process should improve their own quality and skills in running the business until the target of revitalizing the textile village in the cluster industry and infrastructure improvements is achieved.
Peran kebijakan dividen dalam memediasi kinerja keuangan terhadap return saham Meidiyustiani, Rinny; Laksmiwati, Mia; Oktaviani, Retno Fuji; Rolanda, Ivo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2154

Abstract

This study aims to determine the role of dividend policy as an intervening variable of the company's financial performance which consists of the ratio of liquidity, solvency, activity and profitability to stock returns in public companies that are members of LQ 45 on the Indonesia Stock Exchange during the 2016-2021 period. The type of research is quantitative research with a descriptive approach. With purposive sampling technique, 21 companies were obtained as samples. Analysis and testing of research hypotheses using the Structural Equation Model - Partial Least Square (PLS) method, which is run with SmartPLS version 3.0 software. The results showed that liquidity and activity had an effect, but profitability and solvency had no effect on the Dividend Payout Ratio. Only solvency has an effect, while liquidity, activity and profitability have no effect on stock returns. Furthermore, the Dividend Payout Ratio has no role in mediating financial performance on stock returns.
Pengaruh Profitabilitas, Struktur Aktiva, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022) Jihan Hasan; Rinny Meidiyustiani
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2056

Abstract

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.
Co-Authors Abdul Kudus Adinda Naya Salsabilla Aghnia Gita Apralia Akbariani, Nurhaliza Vania Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Andira, Reza Anggraini, Eka Ranti ANISAH Ardati, Yulia Ardhina Dwi Sabtara Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aryanto, Puput Azel Zahran Arsyfandy Bunga Zenia Sawa Chairunisa Nabila Putri Cynthia Wulandari Dahlya Theresia Dafinta Damayanti, Devina Dendi Anggi Gumilang Desi Natalia Desi Susilowati Desi Susilowati Desy Mariani Dewa Ayu Dita Sri Ardani Dewi Kusumaningsih Dewi Kusumaningsih Dewi Puspaningtyas Faeni Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Divyana Aprila Daung Salsabilla Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Eny Retnoningrum Eryco Muhdaliha Fara Frida Aulia Ferliana Anggraini Florentino Edoardo Christian Uwong Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Harlis Setiyowati Harlis Setiyowati Haryatih, Haryatih Hayatul Khairul Rahmat Heni Iswati Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda Imelda Imelda, I Imelda, Imelda Indah Rahayu Lestari Inggit Anggraeni Innaya Ramadhanty Irfan Maulana Irfan Maulana, Irfan Isnaini Nur Hikmawati Iswati, Heni Ivo Rolanda Jihan Hasan Jihan Nur Armalia Julia Jaimega Kaela Atifa Armanny Karmia Delphina Kensani Laras Sekar Kristom Eko Kanika L. Gaol, Denada L. Gaol, Denada Faraswacyen Laksmiwati , Mia Laksmiwati, Mia Malik Alfi Kurniawan Malisa, Berlian Margaretha Yeniwati Maya Kusuma Dewi Mei, Linda Permatasari Loe Siu Mia Laksmiwati Mia Laksmiwati Muhamad Ridho Athoriq Muhamad Satrio Aditomo Muhammad Fikri Ramadhan Muhammad Iqbal Al 'Mudatsir Muhammad Ridwan Naomi Veronika Aprilia Nidya Kusumawardhany Nopaludin, Nopaludin Nora Adriana Brabo Nora Andira Brabo Novi Rahmadani Nur Ageng Sebayu Nur Fitri Septiani Nurani Utami Nurhaliza Vania Akbariani Olga Claudia Bela Arsita Panca Maulana Permatasari, Selviya Dwi Asi Prasetya, Rizky Eka Prawestri, Fatimah Azzahra Priyanto , Sugeng P Puput Aryanto Putri Febisianigrum Putri Suryandari Qodariah Qodariah Qodariah, Qodariah Rachmat Arief Rachmat Arief Rachmat Arief Ramadan, Rakhazia Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Retno Fuji Oktaviani Riska Amelia Arief Rismawandi, Rismawandi Rosa Amelia Rosita Rosita Sabila Resti Syafira Sabtara, Ardhina Dwi Salsa Indriyani Salsa Indriyani Salsabilla, Adinda Naya Salsabilla, Divyana Aprila Daung Sari, Nurma Elita Saskia Fadya Alifah Sayyidah, Hanna Sa’adah, Fathiatus Sekar Sari Seli Marcelinda Sella Putri Oktaviani Setyani Dwi Lestari Shinta Utama Wati Sri Rahayu Srie Hendraliany Subandi Subandi Sugeng Priyanto Suryani Suryani Syaiful Anwar Taufik Dwi Setiawan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Wuri Septi Handayani Yulia Ardati Yuwono Yuwono Zulfa, Sabila