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All Journal Juara: Jurnal Riset Akuntansi Among Makarti Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Economics, Business, and Government Challenges JAZ: Jurnal Akuntansi Unihaz Journal of Research in Business, Economics, and Education Jurnal Ilmiah Manajemen Ubhara CAHAYA AKTIVA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa
Riana Rachmawati Dewi
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DETERMINAN KEBIJAKAN DIVIDEN PADA BIDANG KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2016-2020 Vivian Puspasari; Riana Rachmawati Dewi; Anita Wijayanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4347

Abstract

Profit approach may be a approach that's chosen by the company's administration to choose whether the benefits earned by the company amid a period will be divided all or incompletely for profits and mostly not conveyed within the shape of held profit. The reason of this think about was to decide and analyze the impact of dividend approach determinants (administrative proprietorship, obligation arrangement, firm estimate, and free cash stream) within the wellbeing segment. Examining in this consideration utilized purposive testing. The test companies in this think about measured to 10 companies that met the testing criteria. Specialized investigation of the information utilized in this inquire about is to utilize numerous straightinvestigation.The comes.about of.this consider show that.the factors of administrative possession, obligation arrangement, and firm estimate have an impact on profit approach. Where as the free cash stream variable has no impact on profit policy. Keywords : Managerial Ownership, Debt Policy, Company size, Free Cash Flow, Dividend Policy
Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Kepemilikan Institusional Terhadap Profitabilitas Sri Suratmi Aji Pangesti; Kartika Hendra Titisari; Riana Rachmawati Dewi
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3200

Abstract

A company has the same goal, namely to obtain large profits as a business entity. Companies must be able to manage their finances properly to ensure business continuity. Profitability is an important factor for a company. Food and beverage companies remain afloat in the midst of the COVID-19. Because some these products are the basic needs of people throughout Indonesia. The aim of this study is to investigate and analyze the effect of company size, capital structure, liquidity and institutional ownership on profitability. The data used in this study are quantitative data and secondary data in the form of financial statements. The population under study is the sub-sectors of the food and beverage industry listed on the Indonesian Stock Exchange (IDX) for the period 2016-2020. The sampling technique used was a purposeful sampling method with the number of samples meeting the criteria as many as 11 companies. The data analysis technique used is multiple linear regression analysis. The results of research and testing can conclude that company size and institutional ownership have no effect.
PENERAPAN PROTOKOL KESEHATAN DI TENGAH PANDEMI COVID-19 DI DESA SUMBERAN TEGALREJO Haritra Dyah Lembayung; Kiki Riyanti; Riana Rachmawati Dewi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.5227

Abstract

ABSTRAKMasyarakat Indonesia dikejutkan dengan adanya virus corona atau COVID-19. Wabah ini menjadi pandemi seiring meningkatnya jumlah kasus dalam waktu yang cepat di semua negara termasuk di Indonesia. Kesadaran masyarakat yang masih kurang akan pentingnya mematuhi protokol kesehatan inilah yang menjadi alasan utama kegiatan pengabdian kepada masyarakat ini dilaksanakan. Dampak dari pandemi COVID-19 ini membatasi ruang gerak dan aktivitas masyarakat di luar rumah. Sehingga, tim KKN UIB Surakarta berinisiatif untuk melakukan program kerja kegiatan pengabdian kepada masyarakat ini secara hybrid yaitu dengan memberikan edukasi secara online dan sosialisasi secara langsung. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi tentang penerapan protokol kesehatan yang baik dan benar sesuai dengan himbauan pemerintah di tengah pandemi COVID-19 di Desa Sumberan Tegalrejo, Kecamatan Bayat, Kabupaten Klaten, Provinsi Jawa Tengah. Metode yang digunakan dalam pelaksanaan kegiatan ini adalah memberikan edukasi dan penyuluhan tentang penerapan protokol kesehatan yang baik dan benar dalam upaya pencegahan COVID-19 kepada masyarakat. Sambutan dan partisipasi yang diberikan oleh masyarakat dalam kegiatan ini sangat antusias. Dengan adanya kegiatan ini, diharapkan perilaku masyarakat dalam menerapkan protokol kesehatan semakin meningkat dan dapat diterapkan dalam semua kegiatan masyarakat. Hasil pembahasan menunjukan bahwa kesadaran masyarakat di Desa Sumberan Tegalrejo, Kecamatan Bayat, Kabupaten Klaten, Provinsi Jawa Tengah dalam kegiatan penerapan protokol kesehatan di tengah pandemi COVID-19 meningkat dan berjalan sesuai dengan prosedur yang telah ditetapkan oleh pemerintah. Kata kunci: covid-19; edukasi; protokol kesehatan ABSTRACTThe people of Indonesia were shocked by the presence of the coronavirus or COVID-19. This outbreak became a pandemic as the number of cases increased rapidly. The purpose of this paper is to provide education about the application of health protocols amid during the COVID-19 pandemic in Sumberan Tegalrejo village, Bayat District, Klaten Regency, Central Java Province. The method used in carrying out this activity is to provide education and counseling about the application of good and correct health protocols amid to prevent COVID-19 to the community. The response given by the community in this activity was very enthusiastic. With this activity, it is hoped that the behavior of the community in implementing health protocols will increase and can be applied in all community activities. The result of the discussion shows that public awareness in implementing health protocols amid during the COVID-19 pandemic is increasing and running according to the procedures set by the government. Keywords: covid-19; education; health protocol
KERJASAMA PENGEMBANGAN POTENSI WISATA SUNGAI DI DESA MENURAN KECAMATAN BAKI Riana Rachmawati Dewi; Siti Wulandari; Arief Abdul Azis
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 1 (2020): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.061 KB) | DOI: 10.31764/jpmb.v4i1.3261

Abstract

ABSTRAKDesa wisata merupakan kelompok masyarakat yang mampu berinteraktsi dan bekerjasama dalam pemberdayaan potensi yang ada. Penggunaaan dan pemanfaatan lahan sebagai lokasi desa wisata di wilayah Kec. Baki, Kab. Sukoharjo selalu dikembangkan. Tujuan dalam kegatan ini adalah membantu  mengembangkan potensi wisata yang ada. Mitra adalah kelompok masyarakat Masdulkabi dan karang taruna di Desa Menuran Kecamatan Baki sebanyak 40 orang. Tim Himpunan Mahasiswa UNIBA Surakarta melakukan riset dan melihat adanya potensi wisata di sebuah Desa Menuran dengan Sungai sebagai kunci utama. Masalah yang dihadapi masih kurangnya pelatihan pemanfaatan teknologi, perbaikan sarana dan prasarana di sekitar lokasi. Metode yang dilakukan adalah pendekatan dan pengarahan kepada kelompok masyarakat melalui sosialisasi dan pelatihan serta perbaikan sarana dan prasarana dalam bentuk sarana sanitasi kesehatan dan pengadaan perahu wisata. Hasil dari program ini adalah Desa wisata sungai di Menuran yang masyarakatnya semakin kreatif dan pengelolaan potensi sungai tersebut sebagai wisata edukasi kepada masyarakat untuk memelihara dan menjaga sungai.  Kata kunci : potensi; lokal; sungai. ABSTRACTA tourist village is a community group capable of interacting and collaborating in empowering existing potentials. Used of land as a tourist village location in the district. Baki, Kab. Sukoharjo is always being developed. The purpose of this activity is to help develop the existing tourism potential. Partners are the Masdulkabi community group and youth organizations in Menuran Village, Baki District, totaling 40 people. The UNIBA Surakarta Student Association team conducted research and saw the potential for tourism in a Menuran Village with rivers as the main key. The problem faced is still a lack of training in the use of technology, repair of facilities and infrastructure around the location. The method used is an approach and direction to community groups through socialization and training as well as repair of facilities and infrastructure in the form of health sanitation facilities and procurement of tourist boats. The result of this program is a river tourism village in Menuran whose people are getting more creative and managing the river's potential as an educational tour for the community to maintain and protect the river. Keywords : potential; local; river 
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG Ristiana Inda Sari; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 10 No 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.4373

Abstract

ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy. Keywords: Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Venesa Yurika Avisha; Riana Rachmawati Dewi; Endang Masitoh
Jurnal Ilmiah Manajemen Ubhara Vol 2, No 2 (2020): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v2i2.763

Abstract

Return saham merupakan imbalan atas keberanian investor dalam menanggung risiko atas investasi yang dilakukannya. Tujuan dalam penelitian ini yakni untuk mengetahui pengaruh Quick Ratio, Earning Per Share, Return On Equity dan Net Profit Margin terhadap return saham pada perusahaan manufaktur. Penelitian ini dilakukan di Bursa Efek Indonesia 2015-2018. Penelitian ini termasuk ke dalam penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 14 perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Metode pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda, selain pengujian analisis regresi linier berganda juga terdapat uji asumsi klasik dan pengujian hipotesis. Berdasarkan hasil penelitian dan pembahasan dapat diketahui bahwa secara parsial EPS, QR, ROE dan NPM berpengaruh signifikan terhadap Return Saham.
DER, ROA AND OPERATING CASH FLOW AGAINST FIRM VALUE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX 2015-2019 Indra Maulana; Anita Wijayanti; Riana Rachmawati Dewi
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.96

Abstract

This study aims to test and analyze the effect of Debt to Equity Ratio (DER), Return On Assets (ROA) and Operating Cash Flow (OCF) on Firm Value as proxied by Price to Book Value (PBV). The population in this study were various industrial sector manufacturing companies listed on the IDX in 2015-2019. Sampling in this study using purposive sampling technique in order to obtain a sample of 9 companies with 45 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously DER, ROA and OCF affect firm value. Partially ROA and OCF have a significant effect on firm value, while DER has no effect on firm value. The result of the coefficient of determination (R2) is 0.602, meaning that 60.2% PBV can be explained by DER, ROA, and OCF while the rest is explained by other variables outside of this research model. Keywords: DER, ROA, Operating Cash Flow, PBV
Pengaruh Pendidikan, Pemahaman Akuntansi, dan Pengalaman Kerja terhadap Penyusunan Laporan Keuangan Nurwanto Nurwanto; Riana Rachmawati Dewi; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.693

Abstract

The preparation of financial statements can be influenced by education, understanding of accounting, and work experience. This study aims to determine the effect of education, accounting understanding, and work experience on the preparation of financial statements. This research is quantitative. The number of samples was 60 employees of the Surakarta Islamic Study Council Foundation which were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is shown based on the acquisition of t count 2,263 > t table 2,003, sig. of 0.028 <0.05, meaning that it accepts H1, meaning that education has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. Obtaining t arithmetic 4.087 > t table 2.003, sig. of 0.000 <0.05, meaning that it accepts H2, meaning that accounting understanding has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The value of t arithmetic is 4.768 > t table 2.003, sig. 0.000 <0.05, means accepting H3, meaning that work experience has a positive influence on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The conclusion is that education, understanding of accounting, and work experience have a significant positive effect on the preparation of financial statements at the Surakarta Islamic Study Council Foundation.
DEVELOPMENT OF SHU CALCULATION AND DEVELOPMENT SYSTEMS (REMAIN BUSINESS RESULTS) ON EMPLOYEE COOPERATIVES “PERDANA ASIA” PT. BANK CENTRAL ASIA, TBK Onne Sesaphing; Anita Wijayanti; Riana Rachmawati Dewi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.733 KB) | DOI: 10.22441/profita.2019.v12.03.011

Abstract

The purpose of this study is to find out the system of calculation and distribution of SHU (Remaining Business Results) on employee cooperatives "Regional Regulation of Asia" and then develop a system of calculation and distribution of the remaining operating results that are correct and in accordance with the standard calculation of the remaining results of savings and loan cooperatives. this is research and development (R & D) research, where the research subject is the Prime Asia Employee Cooperative and the object of research is a system of calculation and division of the remaining results of the business. The method of data collection consists of interviews and observations. The analytical method used is data reduction by analyzing the existing system then the presentation of data in the form of a comparison of systems that are being used with the development of the system that will be used which will then provide results that are appropriate to the requirements and in accordance with applicable standards. and the distribution of the remaining proceeds to the cooperative of the Asian prime employees, the SHU funds received by members are more accurate because all the data has been confirmed correctly and the calculation has been adjusted to the standard calculation of the remaining savings and loan cooperatives.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018 Nurul Aryanti; Riana Rachmawati Dewi; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.90

Abstract

This study examines and analyzes the factors that influence capital structure.  Independent variables in this study are company size, liquidity, profitability and asset structure.  The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period.  The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained.  The data analysis method used in this study is panel data regression.  Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure.  While partially the variables that significantly influence the capital structure are company size.  While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.
Co-Authors Anastasya Ayu Swacahayawati Anita Wijayanti Anita Wijayanti Ardo Muhamad Richard Arief Abdul Aziz Dimas Ilham Nur Rois Endang Masitoh Fauziah 'Umdatul Hasanah Fifita Trajuning Arjansi Friska Yuliana Haritra Dyah Lembayung Ikhsan Galih Alazis Indra Maulana indriyani Novitasari Ishaq Kartika Hendra Titisar Kartika Hendra Titisari Kiki Riyanti Muhammad Arief Azis Nurul Aryanti Nurwanto Nurwanto Oktavia nur hidayah Onne Sesaphing Pramono Hadi Purnama Siddi Reni Purwanti Ristiana Inda Sari Rosa Nikmatul Fajri Sinta Purnama Sari Siska Agustina Kusumastuti Siti Nurlaela Siti Wulandari Sri Suratmi Aji Pangesti Suhendro Suhendro Tantri Cahyaning Amalia Tiyana Rahayu Venesa Yurika Avisha Vivian Puspasari Yuli Chomsatu Yuli Chomsatu Samrotun