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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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Peningkatan Literasi Kebencanaan Guna Membangun Kesiapsiagaan Masyarakat Menghadapi Bencana Banjir di Kelurahan Bidara Cina Rahmat, Hayatul Khairul; Meidiyustiani, Rinny
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i2.60

Abstract

Flooding is the overflowing of a river due to water exceeding the capacity of the river so that it overflows and inundates the plains or lower areas around it. DKI Jakarta Province has various complex disaster-related problems with 40% of its area being lowlands that are prone to flooding. One of these areas is Bidara Cina Village which is an area that is often affected by flooding in DKI Jakarta which is located in Jatinegara District, East Jakarta. It should be realized that efforts are needed to reduce the impact of a greater disaster by carrying out holistic and comprehensive disaster management efforts so that the risk of the disaster can be reduced so that it can build community preparedness in an area, especially in RT. 007/ RW. 001 Bidara Cina Village. Based on the above, it is important to carry out community service activities entitled "Increasing Disaster Literacy to Build Community Preparedness to Face Flood Disasters in RT. 007/ RW. 001, Bidara Cina Village, Jatinegara District, East Jakarta". The target of this community service activity is to convey knowledge about disaster literacy to build community preparedness in facing flood disasters in RT. 007/ RW. 001, Bidara Cina Village, Jatinegara District, East Jakarta and the community knows how to manage and sort waste. The community service activity that has been carried out well without significant obstacles and there is a conclusion that this community service activity has been carried out communicatively, seen from the participants who are enthusiastic in the question-and-answer process, provide responses when asked and ask questions and listen to explanations of the questions given. With this training, it is hoped that disaster literacy will increase community preparedness in facing flood disasters and waste management and sorting in RT. 007/ RW. 001, Bidara Cina Village, Jatinegara District, East Jakarta.
Penyuluhan Praktik Kesehatan dan Keselamatan di Tempat Kerja bagi Calon Teknisi Akuntansi Muda Brabo, Nora Andira; Meidiyustiani, Rinny; Rahmat, Hayatul Khairul; Iswati, Heni
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i2.62

Abstract

In the era of globalization and rapid industrial development, occupational health and safety (OHS) practices are important aspects that must be understood and implemented by all workers, including accounting technicians. Therefore, it is important that a community service activity that aims to help prospective young accounting technicians create a safe and productive work environment and pay more attention to the health and safety of workers can run smoothly and participants understand the material provided.
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 : Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019 – 2023 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 Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan: (Studi Empiris pada Perusahaan Manufaktur Sektor Food and Beverages di Bursa Efek Indonesia peiode 2021-2023) Arini Izzatamillah; Rinny Meidiyustiani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.870

Abstract

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.
Pengungkapan Sustainability Report dalam Meningkatkan Kinerja Perusahaan: Peran Ukuran Perusahaan sebagai Moderasi Meidiyustiani, Rinny; Rachmat Arief
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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

Abstract

Sustainable reporting, or sustainable accounting, is gaining traction as a tool to mitigate the environmental and social impacts faced by companies, while maintaining healthy financial performance. This study aims to find out whether there is an effect of the disclosure of the Sustainability Report on the company's performance with company size as a moderation variable. This type of research is quantitative research. The source of data for this research uses secondary data obtained from the company's financial statements published on the Indonesia Stock Exchange (IDX) and also uses sustainability reports (Sustainability Report) obtained from the company's official website and on the Indonesia Stock Exchange (IDX). The data was analyzed using the SPSS 26 program. Sampling in this study uses the purposive sampling method. The sample used is food and beverage companies that meet the criteria. conducted in this study using a moderation regression test with an SPSS test tool. The hypothesis test based on the t-test showed that there was no significant influence between economic dimension variables on company performance variables. As for the environmental dimension and the social dimension, it is concluded that these dimensions each affect financial performance. The company size variable is able to moderate the influence of the relationship between the environmental dimension and the social dimension on the company's performance and the company size variable is not able to moderate the influence of the economic dimension relationship on the company's performance.
Pengaruh Leverage Dan Intellectual Capital Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating Pada Perusahaan Sektor Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Srie Hendraliany; Rinny Meidiyustiani; Karmia Delphina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5486

Abstract

This study aims to determine the effect of leverage and changes in intangible assets on company performance, and to analyze whether the audit committee can strengthen or weaken the relationship between leverage and changes in intangible assets on company performance. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 financial statements. The sampling technique in this study used a purposive sampling method and obtained a sample of 43 companies. 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 leverage and intellectual capital have a positive effect on firm performance, the effect of leverage on firm performance moderated by the audit committee variable has no effect, intellectual capital on firm performance moderated by the audit committee variable have no effect.
Jurnal Pengendalian Persediaan Obat-Obatan Di Fasilitas Kesehatan Indonesia Sesuai PSAK No. 14 : Literature Review Julia Jaimega; Saskia Fadya Alifah; Seli Marcelinda; Rinny Meidiyustiani
Jurnal Cakrawala Akademika Vol. 1 No. 3 (2024): Edisi September-Oktober
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/JCA.v1i3.65

Abstract

 Persediaan obat di rumah sakit memiliki peran penting dalam mendukung kelancaran pelayanan kesehatan. Pengendalian persediaan yang kurang optimal dapat menyebabkan ketersediaan obat yang tidak memadai atau kelebihan stok yang berdampak pada tingginya biaya penyimpanan. Penelitian ini bertujuan untuk menganalisis pengendalian persediaan obat di Rumah Sakit Umum di Indonesia apakah sistem pencatatan dan metode penilaian persediaan dan pengawasan persediaan obar-obatan sudah diterapkan sesuai dengan PSAK NO. 14. Hasil penelitian dalam jurnal literature review menunjukan bahwa masih banyak rumah sakit di Indonesia yang belum menerapkan pengendalian persediaan sesua dengan PSAK NO. 14. Hal ini menunjukkan bahwa pengendalian persediaan obat-obatan perlu diterapkan dengan baik.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH: STUDI TINJAUAN LITERATUR [IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING IN GOVERNMENT FINANCIAL REPORTS: A LITERATURE REVIEW STUDY] Salsabilla, Adinda Naya; Sabtara, Ardhina Dwi; Salsabilla, Divyana Aprila Daung; Meidiyustiani, Rinny
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1008

Abstract

This study aims to analyze the effect of the implementation of accrual-based accounting on the quality of government financial reports, with Government Accounting Standards (SAP) as a reference framework. The implementation of accrual-based accounting is considered to be able to increase transparency and accountability in state financial management through the recognition of income and expenses when they occur, not when cash is received or recorded. However, the effectiveness of this implementation is highly dependent on the competence of the human resources involved in the preparation of financial reports. This study uses a descriptive approach where researchers search for articles and journals from various databases such as Google Scholar, DOAJ, and accredited campus journal portals such as Garuda and Sinta with the criteria of being published in the period 2020-2025, with the conclusion that the accrual-based accounting recording method can improve the quality of government financial report preparation because it can predict the future that reflects economic reality.
SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING] Ekawanti, Wahyumi; Meidiyustiani, Rinny; Wati, Shinta Utama; Ardati, Yulia
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1019

Abstract

This study aims to identify and understand behavior in local government budgeting practices. The study was conducted using a systematic literature review (SLR) method to identify and assess literature related to behavioral practices in local government budgeting. SLR was chosen because this method allows researchers to comprehensively review findings from previous studies, identify research gaps, and develop a robust conceptual framework based on available evidence. The findings of this study are that the behavior of budget actors in the budgeting process in Regional Government can be influenced by several theories, namely Agency Theory, Goal Theory, and Attribution Theory.
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