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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 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) 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 Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Nirta: Studi Inovasi Journal of Islamic Digital Economics and Management 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 Jurnal Akuntan Publik
Rinny Meidiyustiani
Universitas Budi Luhur
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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.
Pengaruh Profitabilitas, Umur Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Rosa Amelia; Rinny Meidiyustiani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3221

Abstract

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.
Pengaruh Leverage, Aktivitas, dan Ukuran Perusahaan terhadap Pertumbuhan Laba di Perusahaan Properti dan Real Estate BEI 2019-2023 Malik Alfi Kurniawan; Rinny Meidiyustiani
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.483

Abstract

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.
Dampak Penerapan PSAK 72 Terhadap Pengakuan Pendapatan di Sektor Konstruksi: Studi Tinjauan Literatur Dika Yulistini; Kristom Eko Kanika; Muhammad Fikri Ramadhan; Rinny Meidiyustiani
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2574

Abstract

This research aims to identify findings from a literature review related to revenue recognition based on PSAK 72 in construction companies. Using a literature review method of 13 articles taken from Connected Papers, this research finds that PSAK 72, which is an adoption of IFRS 15, introduces significant changes in the way construction companies report income. Through a five-step model (contract identification, performance obligations, transaction price, price allocation, and revenue recognition), PSAK 72 provides greater transparency. Construction companies apply input (cost-to-cost) and output (milestone) methods to reflect project progress. Although it provides benefits in the form of reporting accuracy, PSAK 72 also presents challenges such as cost estimates, contract changes, and additional disclosures. This standard is expected to increase stakeholder confidence and provide a more realistic picture of the financial performance of construction companies.
PENINGKATAN KEMAMPUAN MASYARAKAT DALAM MEMPERLUAS JANGKAUAN PASAR MENGGUNAKAN E-COMMERCE Meidiyustiani, Rinny; Fuji Oktaviani, Retno; Imelda, Imelda; Ali Niazi , Hakam; Iswati, Heni; Andira Brabo, Nora
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 5 (2023): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i5.94

Abstract

Masyarakat Desa Mekarwangi memiliki hasil tani dan olahan bumi seperti keceprek, emping dan olahan tani lainnya. Namun masyarakat terkendala untuk menjual dan mendistribusikan produk yang mereka hasilkan. Tujuan diadakannya kegiatan pengabdian masyarakat ini diharapkan dapat menyelesaikan permasalahan masyarakat dalam menjual dan mendistribusikan produknya dengan memperluas jangkauan pasar menggunakan e-commerce. Permasalahan lainnya adalah masyarakat tidak paham memanfaatkan teknologi, sedangkan smartphone hanya digunakan untuk bersosial media. Metode yang diterapkan adalah metode presentasi, diskusi tanya jawab dan evaluasi dengan pre-test dan post-test. Kegiatan PkM ini dilaksanakan pada tanggal 09 Februari 2023, dikuti oleh 24 peserta. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah adanya peningkatan pegetahuan peserta dan memicu motivasi untuk selalu berpikir inovatif dan kreatif, sehingga dapat meningkatkan penjualan.
PENINGKATAN LITERASI KEUANGAN SEBAGAI UPAYA PENINGKATAN PEMBERDAYAAN UMKM Lestari , Indah Rahayu; Laksmiwati , Mia; Meidiyustiani, Rinny; Ekawanti, Wahyumi; Priyanto , Sugeng P
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.687

Abstract

Peran Usaha Mikro Kecil dan Menengah (UMKM) yang diklaim sebagai penopang dan tulang punggung perekonomian di Indonesia. Sehingga pengembangan UMKM tidak luput dari kontribusi pembiayaan dari sector perbankan dan lembaga keuangan lain dimana UMKM masih memiliki keterbatasan informasi mengenai potensi sumber pembiayaan tersebut. maka diperlukan informasi yang berkaitan dengan informasi keuangan yang memadai dari UMKM. Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan di Kecamatan Parung Panjang Partisipan kegiatan ini adalah Kelompok UMKM Kecamatan Parung Panjang. Jenis usaha yang dijalankan oleh pelaku UMKM, sebagian besar adalah usaha kuliner. Beberapa UMKM ada yang sudah melakukan pencatatan, tapi hanya terbatas pada kegiatan arus kas penerimaan dan pengeluaran. Yang menjadi kendala lain dalam pencatatan keuangan UMKM, yaitu belum terpisahnya antara entitas bisnis dan pribadi. Tujuan dari kegiatan PKM untuk memberikan pengetahuan dan pemahaman melalui penyuluhan dan sosialisasi dengan tema “Peningkatan Literasi Keuangan sebagai Upaya Peningkatan Pemberdayaan UMKM”. Metode yang digunakan adalah metode ceramah yang kemudian dilanjutkan dengan diskusi, tanya jawab dan simulasi kasus. Evaluasi yang dilakukan menunjukkan, sebagian besar peserta sangat paham materi yang disampaikan. Hasil evaluasi juga menggambarkan bahwa semua peserta merasa memperoleh manfaat dan puas dengan pelaksanaan kegiatan ini.
ENTERPRENEURIAL INTENTION PADA MAHASISWA: APAKAH DIPENGARUHI OLEH FINANCIAL LITERACY, PERSONALITY, DAN PARENTAL INCOME? Meidiyustiani, Rinny
Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Vol 7, No 3 (2024): November
Publisher : PABKI (Perkumpulan Ahli Bimbingan dan Konseling Islam) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/alisyraq.v7i3.855

Abstract

Pengangguran merupakan salah satu masalah utama yang dihadapi oleh berbagai negara di dunia, termasuk di Indonesia. Untuk mengurangi jumlah pengangguran di Indonesia, maka literasi dalam bidang keuangan menjadi penting jika dimulai dari pendidikan formal, salah satunya di pendidikan tinggi termasuk di Universitas Budi Luhur yang memiliki visi “Menjadi Universitas berwawasan global berbasis kewirausahaan, teknologi dan Cerdas Berbudi Luhur” tentu haruslah menjadi sarana untuk membangun dan mengembangkan literasi keuangan dan juga minat berwirausaha pada mahasiswanya. Adapun tujuan dari penelitian ini adalah untuk menganalisis: (a) pengaruh financial literacy terhadap enterpreneurial intention pada mahasiswa Universitas Budi Luhur; (b) pengaruh personality terhadap enterpreneurial intention pada mahasiswa Universitas Budi Luhur; dan (c) pengaruh parental income terhadap enterpreneurial intention pada mahasiswa Universitas Budi Luhur. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel merupakan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Budi Luhur dan diolah menggunakan software SmartPLS. Adapun temuan dari penelitian ini adalah enterprenurial intention dipengaruhi oleh financial literacy dan personality, tetapi tidak dipengaruhi secara signifikan oleh parental income.
Pengaruh Ukuran Perusahaan, Pergantian Manajemen, Ukuran Kantor Akuntan Publik, dan Opini Audit Terhadap Auditor Switching Arif, Rachmat; Meidiyustiani, Rinny
Trends in Applied Sciences, Social Science, and Education Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/tase.v2i2.64

Abstract

The purpose of this research to analyze the effect of company size, management change, KAP size, and audit opinion on auditor switching. The population in this research are banking sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of determining sample in this research used purposive sampling method and produces 45 companies. The analytical method used in this research is logistic regression analysis. The results of the tests in this research prove that the audit opinion has an significant effect on auditor switching. Meanwhile, company size, management change, and KAP size have not significant effect on auditor switching.
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 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 Subandi Subandi 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 Yuwono Yuwono Zulfa, Sabila