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All Journal Eksistansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Minds:Manajemen Ide dan Inspirasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accountancy FE UBB Prosiding Seminar Nasional INDOCOMPAC JIET (Jurnal Ilmu Ekonomi Terapan) Jurnal Akuntansi IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah International Journal of Applied Sciences in Tourism and Events Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Society JURISMA: Jurnal Riset Bisnis & Manajemen International Journal of Islamic Business and Economics (IJIBEC) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Akuntansi Jurnal Akuntansi Bisnis Jurnal Akuntansi Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Peradaban Nusantara Science and Technology Proceedings ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Multidisciplinary: Applied Business and Education Research JURNAL ILMIAH GLOBAL EDUCATION International Conference on Industrial Revolution for Polytechnic Education Jurnal Iqtisaduna PEKBIS International Journal of Management and Business Economics Jurnal Pengabdian West Science International Journal of Islamic Business and Economics Basic and Applied Accounting Research Journal Indonesian Journal of Accounting and Business
Rulyanti Susi Wardhani
Fakultas Ekonomi Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI DOSEN BAGI MAHASISWA AKUNTANSI (STUDI PADA JURUSAN AKUNTANSI FE UNIVERSITAS BANGKA BELITUNG) Wardhani, Rulyanti Susi; Lesmana, Ivan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to determine the effect of intrinsic value of work, income, availabilityof work opportunities, work environment, sacrifice of profession, skills, and workunderstanding to career selection of accounting students being a lecturer. Primarydata is collected from the field. Samples are 119 students using Slovin formula andanalyzed by factor analysis.The analysis yields there are two factors affecting thecareer selection of accounting students being a lecturer. First, job informationconsisted of some variables such as income, availability of work opportunities, andwork understanding. Second, personality consisted of work intrinsic value and workenvironment. There is relation between those factors showed by the result ofanalisis factor in which the magnitude of both is high enough over 0.5 (50%). Theamount of the first factor is 65% and the second one is 57.9%. So, it can beconcluded that the most dominant factor is the first factor (job information).Keywords: intrinsic value of work, income, availability of work opportunities, workenvironment, sacrifice of profession. skills, work understanding,personality.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG Wardhani, Rulyanti Susi; Agustina, Yulia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This study aims to determine the effect of capital, packaging, network, business development, and human resource to the competitive ability at central industry of Bangka’s food in Pangkalpinang.It used primary data with census method as the sampling technique. The number of samples were 68 respondents, analyzed by confirmatory factor. The results of study issue two factors. First, financial factor which has capital and business development variable. Second, marketing factor which has packaging and network variable. Keywords: Micro and Medium Enterprise, Capital, Business Development, Financial Factor, Packaging, Network, Marketing Factor
PENGARUH CSR DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR di BEI ) Wardhani, Rulyanti Susi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 12, No 1 (2013)
Publisher : Universitas Jember

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Abstract

CSR issue influences the corporate business performance, so that the corporate is demanded to be responsive.The aims of the research are to perceive: (1) the influence of CSR disclosure to firm value, (2) the influence of CSR disclosure to the firm value with financial performance as intervening variable. The research took 32 manufacturing companies listed on Indonesia Stock Exchange from 2007 to 2009 for the population by purposive judgement sampling. Data was collected by content analysis and documentation method with the observation period during 3 years. The analysis method used path analysis with SPSS 17 version. The results show that CSR disclosure does not influence the firm value directly, and the firm value with financial performance as variable intervening does not either. Keywords: CSR Disclosure, Firm Value, Financial Performance.
PENGARUH INTEGRITAS, KOMPETENSI, INDEPENDENSI, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS PADA INSPEKTORAT PEMERINTAH KOTA PANGKALPINANG) Arpian, -; Wardhani, Rulyanti Susi
Journal of Accountancy FE UBB Vol 1, No 1 (2013): Vol.1, No. 1, Januari 2013
Publisher : Journal of Accountancy FE UBB

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Abstract

Influence of Integrity, Competence, Independence and Motivation Of the Quality of Audit in Financial Supervision Inspectorate Apparatus Area  (a Case Study on Government  Inspectorate Pangkalpinang city).The aim of this research is to find out the influence of integrity, competence, independence, and motivation of the quality of Audit in Financial Supervision  Inspectorate Apparatus Area.  The data used in this research is the primary data collected from offices of  Government Inspectorate Pangkalpinang city through the spread of the questions. Population in this research is all of Government Inspectorate Pangkalpinang city as the object of  research.  The technique of the  sample is a cencus or often called sampling saturates. A method of analysis of data in use in this research is of multiple of regression.From the results of the multiple regression analysis with significant levels of 5% obtained Independence and results in a partial  motivation and significant  positive impact on the quality of auditors in the financial control area, whereas the   integrity and competence of the variable has no effect. Simultaneously the four variables that affect the quality of free Auditors in the area of financial Supervision of 97,9% it means the fourth free variables in the model has posed a  considerable contribution to the quality of Auditors in the financial control area. Keywords: integrity, competence, independence, motivation and the quality of audits.
The implementation of good university governance in the state universities Wardhani, Rulyanti Susi; Taufik, Taufik; Fuadah, Luk luk; Siddik, Saadah
Jurnal Organisasi dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

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The purpose of this study was to determine the differences in the application of good university governance in South Sumatra and Bangka Belitung State Universities, while the state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study are governance structure, autonomy, accountability, leadership, and transparency. Respondents from the study are structural officials in the form of questionnaires. The analysis used Friedman different test because groups of state universities that are new and long established, the results of the analysis that accountability and transparency in the application of good university governance between Bangka Belitung University and Sriwijaya University are different, unlike the Sriwijaya Polytechnic with the Bangka Belitung Manufacturing Polytechnic in the application of good university governance has no difference.
The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables Awaluddin, Murtiadi; Nirgahayu, Nirgahayu; Wardhani, Rulyanti Susi; Sylvana, Andi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.356 KB) | DOI: 10.28918/ijibec.v3i1.1567

Abstract

  This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
The Implementation of Good University Governance in State Universities Rulyanti Susi Wardhani; Taufik Taufik; Luk luk Fuadah; Saadah Siddik
Jurnal Organisasi Dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.85 KB) | DOI: 10.33830/jom.v15i1.6.2019

Abstract

This study aims to determine the differences in the implementation of good university governance at state universities in South Sumatra and Bangka Belitung. The state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, and Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study include governance structure, autonomy, accountability, leadership, and transparency. The respondents of the study were structural officials. Research data were collected using a questionnaire. The analysis used Friedman different test because the groups comprised new and long-established state universities. The results of the analysis indicate that accountability and transparency in the implementation of good university governance in Bangka Belitung University are different from those in Sriwijaya University. Meanwhile, the implementation of good university governance in Sriwijaya Polytechnic is similar to that in Bangka Belitung Manufacturing Polytechnic.
Komparasi Efisiensi Penyaluran Kredit Pada Bank Umum Syariah (BUS) antara Bank Mega Syariah dan Bank CIMB Niaga Syariah Dengan Pendekatan Data Envelopment Analysis (DEA) Awaluddin, Murtiadi; Mutmainna, Aenun; Wardhani, Rulyanti Susi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 3, No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.501 KB) | DOI: 10.24252/al-mashrafiyah.v3i2.9273

Abstract

Efficiency is one of the performance parameters that underlies the entire performance of an organization by proposing to the philosophy of the ability to produce optimal output with existing inputs. In this Article using the ratio approach with the purpose to measure the efficiency and comparison of efficiency between Bank Mega Syariah and CIMB Niaga Syariah Bank during the period 2010-2016. The data used in this study are secondary data collected from financial reports issued by Bank Indonesia. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method. The input used is total savings, total assets, and labor costs, while the output variable is total financing or credit and operating profit. To find out the comparison of efficiency between Bank Mega Syariah and CIMB Niaga Syariah Bank, this study used Independent Sample T-Test different tests. The results of this study indicate that there is a significant comparison between Bank Mega Syariah and CIMB Niaga Syariah Bank. In this study CIMB Niaga Syariah Bank showed a better level of efficiency than Bank Mega SyariahKeywords: Efficiency, Data Envelopment Analysis, Total Deposits, Sharia Commercial BanksEfisiensi merupakan salah satu parameter kinerja yang mendasari seluruh kinerja sebuah organisasi dengan mengaju pada filosofi kemampuan menghasilkan output yang optimal dengan input yang ada. Dalam artikel ini menggunakan pendekatan rasio dengan tujuan untuk mengukur efisiensi dan perbandingan efisiensi antara Bank Mega Syariah dan Bank CIMB Niaga Syariah selama periode 2010-2016. Data yang digunakan dalam penelitian ini adalah data sekunder yang dikumpulkan dari laporan keuangan yang diterbitkan oleh Bank Indonesia. Pengukuran efisiensi dalam penelitian ini menggunkan metode Data Envelopment Analysis (DEA). Input yang digunakan adalah total simpanan, total aset, dan biaya tenaga kerja, sedangkan variable outputnya adalah total pembiayaan atau kredit dan laba opersional. Untuk mengetahui perbandingan efisiensi antara Bank Mega Syariah dan Bank CIMB Niaga Syariah, penelitian ini menggunakan uji beda Independent Sample T-Test. Hasil penelitian ini menunjukan bahwa terdapat perbandingan yang siginfikan antara Bank Mega syariah dan Bank CIMB Niaga Syariah. Pada penelitian ini Bank CIMB Niaga Syariah menunjukan tingkat efisiensi yang lebih baik daripada Bank Mega Syariah.Kata Kunci:  Efisiensi, Data Envelopment Analysis, Total Aset, Bank Umum Syariah 
Factors That Affect Profitability at the Conventional Bank of Indonesia Wardhani, Rulyanti Susi
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.698

Abstract

This study aims to analyze the loan to deposit ratio, interest rates, inflation, and intellectual capital on profitability at the Indonesian Conventional Bank. This study uses panel data regression using three models: Common Effect, Fixed Effect, and Random Effects. The Chow and Hussman test results show that the best model is using the random effect model. The random effect model results show that the loan to deposit ratio and inflation effects, but interest rates and intellectual capital have no impact on profitability. This means that investors consider net income and pay attention to such as Loan to Deposit Ratio and Intellectual Capital. The company's performance in managing capital to be more effective and efficient, thereby increasing added value for companies and investors. 
GREEN TOURISM DALAM PENGEMBANGAN PARIWISATA BANGKA BELITUNG Wardhani, Rulyanti Susi; Valeriani, Devi
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

Komoditas timah di  Provinsi Kepulauan Bangka Belitung  saat ini tidak lagi menjadi komoditas yang dapat diandalkan, sehingga perlu adanya sektor lain yang menggantikannya yakni sektor pariwisata. Pariwisata di Provinsi Kepulauan Bangka Belitung dikenal karena laut dan pantainya. Padahal sebenarnya potensi hutan dan lingkungan yang ada tidak kalah menarik jika dikemas dengan konsep yang  memanfaatkan lingkungan sebagai daya tarik wisatawan. Tujuan penelitian tahun pertama adalah  untuk memetakan,  memberikan suatu konsepsi dan model pengembangan pengelolaan pariwisata berbasis green tourism.  Alat analisis yang digunakan dalam penelitian ini  adalah analisis SWOT , dan analisis GAP. Hasil penelitian ini didapat bahwa hutan pelawan, bukit menumbing dan bukit pangkuan diusulkan kepada pemerintah Kabupaten untuk model pengembangan berbasis green tourism. Ada dua alternatif model  yang ditawarkan yakni  model pertama konsep pengembangan green tourism dengan fokus komitmen dari pemangku kepentingan dengan menjalin sinergitas antara  pemerintah, akademisi,  pelaku usaha wisata dan media. Model kedua merupakan pengembangan dari model pertama dengan menambah promosi   untuk pengembangan objek wisata yang berkonsep green tourism. Jika pemerintah daerah atau pengelola objek wisata merasakan bahwa promosi masih sangat penting  dan perlu adanya kerjasama dengan komunitas pelaku pariwisata dari daerah lain sebagai bahan pembanding atau masukan, maka model kedua dapat diterapkan. Keyword:GreenTourism, SWOT Analysis, Gap Analysis
Co-Authors - Arpian, - - Sri Prilmayanti Awaluddin, - A.A. Ketut Agung Cahyawan W Alif Dio Setiawan Alim Bahri Alim Sholihin Andi Sylvana Andi Sylvana Andi Sylvana Andy Mulyana Angelia Saputri Anggi Aprillia Anggraeni Yunita Arpian Arpian Athur Waga Ilhamsyah Charisma Riskidilpha Darus Altin David Reeve David Stanley Desy Yuliana Dalimunthe Devi Ayuni Devi Valeriani Dewi Pratiwi Dian P W Duwi Agustina Duwi Agustina Elis Elis Elis, Elis Erwandy Erwandy Eva Ruliyana Faisal Akbar, Muhammad Faradeska Amalia Febriani Setijawan Fitra Hartini Fitra Hartini Fuadah, Lukluk Ghiri Basuki Putra Hamsani Hamsani Hari Sulistiyo Hendri Warno Hengky Veru Purbolakseto Heriyanni Mashithoh ilham azis hidayatulah Indah Noviyanti Intiyas Utami Ivan Lesmana Ivan Lesmana Julia Julia Khadijah Khadijah Khaerah Amalia Luk luk Fuadah Malle, Syarif Syharir Maya Yusnita Maya Yusnita* Merlin Fitri Qhairunisa Minrohayati . ML. Astri Prehtin Noviana Muh Akil Rahman Muh. Akil Rahman Murtiadi Awaluddin Mutmainna, Aenun Nanu Hasanuh Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Nur Megatari Nurul Dewi Rahmawati Oniela Ramadhana Ulyasari Pebri Harto Reniati Reniati Rinovian Rais Saadah Siddik Sari Fatimah Mus Siddik, Saadah Siti Annisa Wahdiniawati Solihin Sidik Sri Suartini Sri Widiastuti Suhdi, Suhdi Sumarlin Sumarlin Sumiyati Sumiyati Syarif Syharir Malle Sylvana, Andi Tanwir Taufik Taufik Vebtasvili Vebtasvili Wawan Irawan Yokotani Yokotani YULIA AGUSTINA Yulia Agustina