Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, and Government Challenges Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi AKUNESA
Rika Puspita Sari
Universitas Dr. Soetomo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19 Dina Alafi Hidayatin; Rika Puspita Sari; Novianita Sari
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.709 KB) | DOI: 10.26740/akunesa.v10n3.p55-67

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.
PENGENALAN DAN PELATIHAN OPERASIONAL APLIKASI AKUNTANSI BERBASIS ANDROID DI UMKM ONDOMOHEN PACK Ninik Mardiana; Rika Puspita Sari; Sumartono; R.Ayu Erni Jusnita; Kusmiyati
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i2.6675

Abstract

UMKM Ondomohen Pack, is a micro business engaged in producing packaging made of cardboard whose shape can be ordered according to the wishes of the customer. This PKM is a continuation of the collaboration with UMKM Ondomohen Pack which was held in 2019. This UMKM still needs improvement here and there, so this collaboration is sustainable. This year what the service lecturer team wants to fix is ​​the problem of recording financial bookkeeping which still uses a manual system by recording in a ledger. Therefore the team of community service lecturers will provide an introduction and training to MSME staff on android applications that can be used to handle financial records by utilizing available android applications. The implementation method begins with discussion and observation about what still needs to be fixed on the Ondomohen Pack, then training and mentoring will be held so that workers in charge of financial records understand Android-based accounting operations.
Study of Earning Management and Audit Quality in Indonesia Rika Puspita Sari; Rida Perwita Sari
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i02.343

Abstract

The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). The result of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management.
Co-Authors Dina Alafi Hidayatin Kusmiyati Ninik Mardiana Novianita Sari R.Ayu Erni Jusnita Rida Perwita Sari Sumartono