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Rinny Meidiyustiani
Universitas Budi Luhur
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Pengaruh Intellectual Capital, Struktur Modal, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Cicik Fitria, Rinny Meidiyustiani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.733

Abstract

Penelitian ini untuk menganalisis dan menguji pengaruh Intellectual Capital, Struktur Modal, Ukuran Perusahaan dan Likuiditas terhadap Nilai Perusahaan. Sampel yang digunakan dalam penelitian ini adalah 80 sampel dari 150 populasi perusahaan yang terdaftar di Indeks IDX30 periode 2018-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlah data penelitian 80. Alat analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program E-Views versi 13. Pengolahan data diuji dengan statistic melalui asumsi klasi dan uji hipotesis dengan Uji F, Uji t dan Uji Determinasi Hasil Penelitian. Hasil penelitian ini menunjukkan bahwa intellectual capital, struktur modal dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, sedangkan likuiditas berpengaruh negatif terhadap nilai perusahaan.
Analisis Pengaruh Fraud Diamond Terhadap Fraudulent Financial Statement: Studi Empiris Perusahaan Perbankan yang Terdaftar Di BEI 2018-2022 Ferliana Anggraini; Rinny Meidiyustiani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.740

Abstract

Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh fraud diamond terhadap fraudulent financial statement. Sampel yang digunakan dalam penelitian ini adalah 36 perusahaan dari populasi perusahaan Sub Sektor Perbankan yang Terdaftar Pada Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 180 sampel data dari 36 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi data panel menggunakan software Eviews 13. Hasil penelitian ini menunjukkan bahwa External pressure tidak berpengaruh signifikan terhadap fraudulent financial statement, Financial target berpengaruh positif signifikan terhadap fraudulent financial statement, Financial stability tidak berpengaruh signifikan terhadap fraudulent financial statement, Nature of industry berpengaruh negatif signifikan terhadap fraudulent financial statement, Ineffective monitoring berpengaruh negatif signifikan terhadap fraudulent financial statement, Audit opinion tidak berpengaruh signifikan terhadap fraudulent financial statement, Change in director tidak berpengaruh signifikan terhadap fraudulent financial statement. Keywords: Audit Opinion, Change in director, External pressure, Financial stability, Financial Stability, Fraudulent FinancialStatement, Ineffective monitoring, Nature of Industry
Edukasi Peningkatan Kreativitas Anak Jalanan Masa Pandemi Covid-19 melalui Media Online Imelda; Indah Rahayu Lestari; Rinny Meidiyustiani
Jurnal Pengabdian kepada Masyarakat TEKNO (JAM-TEKNO) Vol 3 No 1 (2022): Juni 2022
Publisher : Ikatan Ahli Informatika Indonesia

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

Abstract

Street children are the nation's future assets. Ironically, the street children are neglected. The Save Street Child Foundation, one of the shelters that became “Our School” in Pondok Ranji, Tangerang, is a place that street children rely on. However, the existence of this Foundation is still limited and has not been able to fully meet the needs of children. The problems faced by street children are lack of motivation to learn, lack of awareness of parents about the importance of children's education, environmental factors of children that are not conducive to child development. This Community Service activity is aimed at street children at the Save Street Child Foundation. This service aims to increase the creativity of the Save Street Child Foundation street children during the Covid-19 Pandemic through online media. The stages of service include: determining the location, interview/discussion with the principal and teacher of the Save Street Child Foundation, conducting field observations, problem analysis, preparation, implementation and evaluation. The types of creativity activities carried out include: socialization of health protocols, education on watching films, education on coloring competitions, planting tree seeds, education in English, Origami Creativity, Handicrafts from Flannel. Some of the information from this activity was taken, learned from the online media Youtube to street children. When education is carried out, street children enjoy learning methods taken from the online media Youtube.
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 : Lembaga Pengembangan Kinerja Dosen

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

Abstract

: 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
Dimensional Analysis of Retail Shop Images on Consumer Purchase Intention Iswati, Heni; Yuwono, Yuwono; Meidiyustiani*, Rinny
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 13 No. 1: April 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v13i1.6685

Abstract

The research aims to determine the effect of retail store image on consumer purchase intention on private label brands. The method used is descriptive verification with a quantitative approach obtained by 217 respondents as a sample. The results of the study show that the regression calculation partially obtains products/merchandise, store atmosphere and customer service and has a significant and significant effect on consumer purchase intentions, but not on price because Private Label Brand (MPL) products do not affect consumer perceptions of buying. Consumers do not mind the price range that has been set by MPL, MPL products are of good quality at a lower price compared to national brands that have the same function. Keywords: Image Dimensions; Consumer Purchase Intention; Retail; MPL; Product
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 Current Ratio, Devidend Payout Ratio, Return On Asset Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Hikmawati, Isnaini Nur; Meidiyustiani, Rinny
Jurnal Serasi Vol 21, No 1 (2023): Vol 21, No 1 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/js.v21i1.2284

Abstract

Dalam lingkungan bisnis yang kompetitif, perusahaan perlu mempertimbangkan secara cermat faktor-faktor yang dapat mempengaruhi kebijakan hutang mereka. Penelitian sebelumnya telah memberikan temuan yang bervariasi mengenai faktor-faktor tersebut. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh variabel current ratio, dividend payout ratio, return on assets, dan sales growth terhadap kebijakan utang. Sampel dalam penelitian ini meliputi 40 perusahaan subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015 hingga 2019. Sampel dipilih berdasarkan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi linier berganda dengan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa current ratio tidak berpengaruh terhadap kebijakan hutang, dividend payout ratio berpengaruh positif terhadap kebijakan hutang, return on assets berpengaruh negatif terhadap kebijakan hutang, dan sales growth tidak berpengaruh. mempengaruhi kebijakan utang. Hasil penelitian ini adalah Current Ratio tidak berpengaruh terhadap Kebijakan Hutang. Devidend Payout Ratio berpengaruh positif terhadap Kebijakan Hutang. Return On Assets berpengaruh negative terhadap Kebijakan Hutang. Pertumbuhan Penjualan tidak berpengaruh terhadap Kebijakan Hutang pada perusahaan sub sektor property dan real estate yang terfadtar di Bursa Efek Indonesia (BEI) pada tahun periode 2015-2019. Manajemen perusahaan subsektor properti dan real estate perlu memperhatikan Dividend Payout Ratio saat merencanakan kebijakan hutang mereka. Tingkat pembagian dividen yang lebih tinggi dapat mempengaruhi keputusan perusahaan untuk menggunakan hutang sebagai sumber pendanaan tambahan. Oleh karena itu, manajemen harus mempertimbangkan implikasi jangka panjang dari kebijakan pembagian dividen yang tinggi terhadap struktur modal perusahaan
Co-Authors Abdul Kudus Aghnia Gita Apralia Akbariani, Nurhaliza Vania Ali Niazi , Hakam Almaas Rahmadhani Sulaiimah Andira Brabo, Nora Andira, Reza Anggraini, Eka Ranti ANISAH Ardati, Yulia Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arini Izzatamillah Arya Putra Maulana Aryanto, Puput Aulia, Fara Frida 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 Dewa Ayu Dita Sri Ardani Dewi Kusumaningsih Dewi Puspaningtyas Dika Yulistini Dira Julinda Swasti Dita Dwy Cahyani Dita Puspitawati Dita Puspitawati Dodi Hermawan Dolly Virgian Shaka Yudha Sakti Duta Achmad Hartono Duwi Duwi Elizabeth Elizabeth Endah Sri Wahyuni Eny Retnoningrum Eryco Muhdaliha Ferliana Anggraini Florentino Edoardo Christian Uwong Fuji Oktaviani, Retno Hakam Ali Niazi Hakam Ali Niazi Harlis Setiyowati 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 Irfan Maulana, Irfan 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 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 Novita Lorenza Widya Nur Ageng Sebayu Nur Fitri Septiani Panca Maulana Permatasari, Selviya Dwi Asi 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 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 Setyani Dwi Lestari Srie Hendraliany Sugeng Priyanto Suryani Suryani Syaiful Anwar Syifa Risti Ramadhan Triana Anggraeni Tuti Tuti Utami, Nurani Wahyumi Ekawanti Wati, Shinta Utama Widya Kartika Wulan Dwi Antari Wulandari, Cynthia Wuri Septi Handayani Yuwono Yuwono Zulfa, Sabila