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AUDIT DELAY, PROFITABILITY, DAN KONTRIBUSINYA TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Dewi Rahmayanti
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

This study intents to investigate the influence of audit delay and profitability, towards the financial reporting timeliness in Indonesia stock exchange. Specifically, the sample in this research is obtained from 75 public listed companies (PLC) of manufacturing sector, in Indonesia Stock Exchange. The time period of study is ranging from 2009 to 2011. Further, hypotheses testing were conducted by employing Pooled Least Squared (PLS) Model with panel data analysis. The output performed that audit delay was significantly (p
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2010-2014 Farianita Lestari; Dewi Rahmayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 12, No 1 (2017): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.492 KB) | DOI: 10.33369/insight.12.1.24-40

Abstract

The purpose of this research to analyze the influence of Return On Asset (ROA) and Net Profit Margin (NPM) on corporate value with CSR as a moderating variable in the mining company listed on the Indonesia Stock Exchange in the period of 2010 -2014. The number of population for this research is 40 company and the number of sample that examined after passed the purposive sampling phase is 11 company. The analysis method used in this research that is with moderated regression analysis, panel data regression, hypothesis test that is determinant coefficient, test F, and test T. From the result of simultan analysis variable Return On Asset (ROA), Net Profit Margin (NPM) and Corporate Social Responsibility (CSR) have significant influence toward corporate value (tobin’s Q). The result of partial this research shows that only Return On Asset (ROA) have significant influence toward corporate value (tobin’s Q). The disclosure of Corporate Social Responsibility (CSR) is can’t able to moderate relation of NPM and corporate value, and able to moderate relation of ROA and corporate value
Role of Grab on the social life changes of Bengkulu City Afrima Widanti; Dewi Rahmayanti
Journal of Islamic Economics, Management, and Business (JIEMB) Vol 2, No 2 (2020)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2020.2.2.7095

Abstract

Purpose – The presence of Grab has invited many discussions. The purpose of this study is to know the role of Grab on changes in social life in Bengkulu city both in terms of Grab drivers, consumers, and other conventional transportation.Method – This study uses a qualitative approach with an in-depth interview method. The total respondents in this study are 38 people consisting of 5 people from Grab drivers, 30 people from consumers, and five people from conventional transportation.Result – This study found that there were changes in Grab drivers' income, but there were no social changes in Grab drivers. On the other hand, there were social changes in Grab consumers and conventional drivers. Implication – This study can be used by public, government, and private sector to understand better consumer behaviour in online transportation field.Originality – As the growth of online transportation in Indonesia is increasing, this study offers early understanding upon the phenomena.  
PELATIHAN MANAJEMEN KEUANGAN KELUARGA DALAM RANGKA MENINGKATKAN RESILIENSI DAN KOMPETENSI KELUARGA NELAYAN DI KELURAHAN MALABERO KOTA BENGKULU Fitri Santi; Dewi Rahmayanti; Sri Adji Prabawa
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Perencanaan dan manajemen keuangan keluarga bagi individu sangat penting untuk dilakukan, tidak terkecuali bagi masyarakat nelayan Malabero. Mereka Sebagian besar mengandalkan kehidupan mereka dari hasil alam di perairan Pantai sepanjang pesisir barat Kota Bengkulu. Tantangan yang cukup besar dalam mengelola keuangan keluarga, terutama ketika hanya mengandalkan pendapatan dari hasil tangkapan ikan. Pendapatan yang tidak pasti, variabilitasnya sangat tinggi, terkadang hasil tangkapan melimpah untuk beberapa bulan dan kemudian dua tahun lebih setelahnya mungkin hasil tangkapan sangat sedikit. Ada juga faktor yang memengaruhi tingkat kesejahteraan individu (keluarga). Di antara factor tersebut adalah perilaku keuangan, lingkungan social ekonomi, factor-faktor psikologi, pengetahuan, keterampilan serta pengalaman. Kegiatan pengabdian yang akan dilakukan ini adalah peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan manajemen keuangan keluarga untuk masyarakat nelayan Malabero, di Kelurahan Malabero Kecamatan Teluk Segara Kota Bengkulu. Oleh karena itu pada pelatihan ini Peserta pelatihan akan mendapatkan test awal (pre test) dan tes akhir (post test) terkait materi yang disampaikan oleh fasilitator atau narasumber pelatihan. Kegiatan pengabdian ini dilakukan melalui metode ceramah, curah pendapat (brainstorming) dan demontrasi untuk meningkatkan kemampuan masyarakat di dalam melakukan perencanaan, memanfaatkan informasi teknologi, menilai kondisi keuangan dan bagaimana mensikapinya dalam mengelola keuangan keluarga. Dari hasil obsevasi dan evaluasi menyatakan bahwa kegiatan pengabdian pada masyarakat melalui Pelatihan Manajemen Keuangan Keluarga telah meningkatkan Resiliensi dan Kompetensi bagi anggota Keluarga Nelayan di Kelurahan Malabero Kota Bengkulu. Berdasarkan kegiatan yang telah dilakukan disarankan agar dalam kegiatan ini terus dilaksanakan dan dikembangkan lagi, sehingga memberikan manfaat yang lebih luas pada orang lain. Kata Kunci: Manajemen Keuangan, Resiliensi, Kompetensi
The Effect of Internal Locus of Control and Spiritual Intelligence on Personal Financial Management Behavior Dewi Rahmayanti
Integrated Journal of Business and Economics (IJBE) Vol 7, No 1 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i1.596

Abstract

This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was collected through an online questionnaire distributed to the respondents using social media. The data was analyzed using SPSS to identify the relationship between variables. The results showed that internal locus of control has a positive effect on personal financial management behavior, spiritual intelligence has a positive effect on personal financial management behavior. Internal locus of control and Spiritual intelligence will shape better financial management behavior and reduce the possibility of financial stress in the future. 
ANALISIS DETERMINAN PROPORSI TABUNGAN RUMAH TANGGA DI KOTA BENGKULU Dewi Rahmayanti
The Manager Review Vol. 1 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tmr.v1i2.9332

Abstract

This research was conducted on the community in the District of Gading Cempaka BengkuluCity that aims to determine the effect of income, the number of family members and age onthe proportion of household savings in the city of Bengkulu in particular the District ofGading Cempaka. Using a verification approach with multiple regression analysis tools and asample of 100 people. The results of the study stated that only the age variable had asignificant effect on the proportion of household savings.
Herding Behavior in The Asean Stock Market During The Covid-19 Pandemic Dewi Rahmayanti; Fitri Santi; Darus Altin; Muhammad Qomaruddin Ridwan; Wan Mohd Nazdrol
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2691

Abstract

This study aims to detect indications of herding behavior that occurred in the ASEAN capital market throughout the COVID-19 pandemic. The research spanned from December 31, 2019, to June 30, 2021, encompassing the duration of the COVID-19 pandemic. This research used panel regression and rolling window regression methods on the dependent variable of Cross-Sectional Absolute Deviation (CSAD) to detect indications of herding behavior. This research also employed daily stock return data for all companies on several stock exchanges in five ASEAN countries. The panel regression model was then utilized in the analysis. The panel regression results demonstrated the absence of herding behavior on the stock exchanges in ASEAN. This was evident as the Rm2 coefficient consistently revealed a significant positive sign throughout the entire observation period. However, upon rechecking through rolling window regression, it was uncovered that, at some times, herding did occur on the ASEAN stock exchange during the COVID-19 pandemic. Furthermore, the government’s policy response by limiting short selling could reduce herding on the stock market. Simultaneously, the government’s policy response to the COVID-19 epidemic, proxied by the Stringency Index, apparently heightened investor anxiety and promoted herding behavior. Lastly, the heightened levels of anxiety and volatility experienced during the pandemic (variable IVI) led to a rise in herd behavior among the stock markets of ASEAN countries.