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All Journal Infestasi Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Peksos: Jurnal Ilmiah Pekerjaan Sosial

Rini Widianingsih

Unknown Affiliation

Author-ID : 2862171

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 12 Documents Claim Missing Document

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Puji Lestari; Sri Harmeidiyanti; Uswatun Hasanah; Rini Widianingsih
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.501

This research aims to investigate the effect of intellectual capital to financial performance and market performance at multinational companies listed in Indonesia Stock Exchange. Research population consists of 65 listed companies. Samples were taken by purposive sampling method which is 51 companies. The analytical technique used in this research is simple linear regression.It is found that intellectual capital is not affecting financial performance and market performance of multinational companies in Indonesia. It suggests that intellectual capital has not been able to create high value added of the company yet. This research also suggests that market is not appraise the company any higher when the company has higher intellectual capital.

ANALISIS PENGGUNAAN TEKNOLOGI APLIKASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN BANYUMAS MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Vieridho Rafif Raditya; Dona Primasari; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research focus on acceptance and using of accountant application technology on small-medium scale business with TAM approaches. The research is done to ninety eight small-medium scale business in Banyumas Regency with purposive sampling as sampling method. This research use quantitative survey to collect data. The research data is a primary data with questionnaire collective method. The collected data were analyzed using SmartPLS 3.0. The result of this study indicate that the perceived ease of use significantly impacts perceived usefulness and attitude toward using of accountant application technology, perceived usefulness significantly impacts attitude toward using of accountant application technology, attitude toward using significantly impacts behavioral intention of accountant application technology, and behavioral intention significantly impacts actual system using of accountant application technology.

PENDAMPINGAN ALIH TEKNOLOGI PADA UKM CANVAS DARI TRADISIONAL KE MODERN Rini Widianingsih; Triani Arofah; Sri Martini
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

By utilizing technology, SMEs can have broad market potential and create a variety of profitable new opportunities. This service focuses on assisting the transfer of technology for Canvas SMEs from traditional to modern, where Canvas SMEs produce various products such as bags, tablecloths, sarungs. pillows etc. The problem faced by these SMEs is that they still use traditional technologies such as manual sewing and manual cutting of materials. Apart from that, another problem is the unfulfillment of product orders in large quantities given the minimum equipment and manpower. The solution offered is meeting the needs for sewing machine equipment and material cutting tools, as well as assisting their use for the UKM workers. The assistance will be carried out in stages over 8 months until the equipment can be used by workers in UKM Canvas. This assistance is expected to increase production capacity and fulfillment customer orders on UKM Canvas.

MINAT MAHASISWA AKUNTANSI TERHADAP PROFESI AUDITOR EKSTERNAL DENGAN PERTIMBANGAN UNDANG-UNDANG NOMOR 5 TAHUN 2011 (STUDI KASUS PADA MAHASISWA S1 AKUNTANSI SALAH SATU PERGURUAN TINGGI NEGERI DI PURWOKERTO) Rahma Yulita Kemalasari; Dewi Susilowati; Rini Widianingsih
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 3 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

ANALISIS FAKTOR YANG MEMPENGARUHI PRAKTIK AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KABUPATEN KEBUMEN Januaristie Rossan Vilayanti; Bambang Setia Budhi; Rini Widianingsih
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Penelitian ini bertujuan untuk mengetahui faktor yang terbentuk pada praktik akuntansi UKM. Penelitian ini merupakan penelitian kuantitatif dengan data primer berupa hasil kuesioner dan hasil wawancara yang dilakukan peneliti kepada pelaku UKM di Kabupaten Kebumen. Populasi dalam penelitian ini adalah seluruh Usaha Kecil dan Menengah (UKM) yang memiliki Izin Usaha Industri (IUI) yang sekaligus terdaftar di Dinas Koperasi UMKM Sampel dari penelitian ini 78 UKM, diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis faktor. Hasil penelitian ini menunjukkan terdapat 3 faktor yang terbentuk dari analisis faktor. Faktor I diberi nama Faktor Pengetahuan dan Kepribadian, terdiri dari variabel pendidikan, pelatihan akuntansi, pemberian informasi praktik akuntansi, teknologi informasi, minat, motivasi dan kepribadian. Faktor II diberi nama Faktor Kegunaan, terdiri dai variabel cost benefit dan variabel tingkat persaingan. Faktor III diberi nama Faktor Kredit, terdiri dari satu variabel saja yakni variabel kredit. Dua variabel yakni variabel ukuran perusahaan dan umur usaha dikeluarkan karena memiliki nilai MSA < 0,5.

Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Pada Perusahaan Semen Yang Terdaftar Dalam Bursa Efek Jakarta (Tahun 2005 – 2006) Rini Widianingsih; Sudrajat Sudrajat
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 13, No 1 (2011)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

ABSTRACT Financial performance is one of the principal dimensions of the firm, because financial performance reflected the company's ability to manage and allocate its resources. Many different interests on the financial performance report, depending on the viewpoint taken. The management perspective interested in the success of the company in order to carry out basic tasks and functions, the owners concerned about the success of the company for the loan principal and interest may continue to be paid in installments. This study uses financial ratio analysis method to assess the effectiveness of the company, and trend analysis to determine financial performance. Ratio and trend equations obtained compared to industry ratios. Ratios restricted on management perspective are the ratio of profit margin, asset turnover ratio and return on equity, return on equity and the results are represented by corporate profits. Whereas from the viewpoint of lenders used ratio is the ratio of liquidity and financial levers which consists of forests to assets ratio, the ratio of long-term debt to equity and debt to equity ratio. Keyword: performance, financial ratios

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN INTELECTUAL CAPITAL TERHADAP KINERJA UKM DI KABUPATEN BANYUMAS Rini Widianingsih; Irianing Suparlinah; Agus Sunarmo; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9593

According to the Ministry of MSME since 2017, in terms of the number of MSME units in Indonesia, they have a share of around 99.99 percent (62.9 million units) of the total number of business actors absorbing the national workforce. The purpose of this study is to identify the effect of financial literacy, financial inclusion and intellectual capital on the performance of SMEs in Banyumas Regency after the Covid Pandemic. This research method uses a survey with the method of data analysis using multiple regression analysis. The population in this study are small and medium enterprises that are still running after the Covid 19 pandemic disaster. The sample is taken with the criteria that the UKM is engaged in retail trade/stores in the Banyumas Regency area. The results of this study show that financial literacy, financial inclusion and intellectual capital have a positive impact on the performance of SMEs in Banyumas Regency, so that until now around 98 percent of SMEs are still surviving after experiencing the Covid 19 pandemic crisis since 2019.

MENGENAL DIGITAL MARKETING DALAM PENGEMBANGAN EKONOMI KREATIF Rini Widianingsih; Icuk Rangga Bawono; Agus Sunarmo; Irianing Suparlinah
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9535

Today's digital era, the use of information and communication technology has a major and important role in increasing the competitiveness of a country. The development of Society 5.0 or Industrial Revolution 5.0 which was previously the Industrial Revolution 4.0 had an unavoidable impact. One sector that is recognized as having great potential in supporting national economic growth in Indonesia is the creative economy sector. One of the problems faced by creative economy entrepreneurs is the problem of marketing to increase income. One of the solutions that can be done to improve product marketing from the results of the creative economy in society is to use the Digital Marketing model. the use of digital media is expected to be able to reach a wider target market. In terms of content or content, digital marketing is not much different from conventional marketing.Digital marketing training is carried out by following the steps provided in the Digital marketing instructions and strategies provided by the service team.

PENINGKATAN PARTISIPASI, KETERLIBATAN, DAN ETIKA MANAJEMEN DALAM PENGGUNAAN TEKNOLOGI INFORMASI PADA ORGANISASI PELAYANAN KEMANUSIAAN DI KABUPATEN BANYUMAS Rini Widianingsih; Halomoan Ompusungu
Peksos: Jurnal Ilmiah Pekerjaan Sosial Vol 14 No 2 (2015): PEKSOS
Publisher : Politeknik Kesejahteraan Sosial Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31595/peksos.v14i2.52

AbstractÂ Development of an organization's information systems aspects of the use of information technology is complex and requires judgment ,management support and management etic as it relates to cost and benefit. It requires good management support through participation and involvement in the planning, organizing, realize, implement, and manage strategically. This study will examine the influence of perception management support through participation and involvement in the development of the use of information technology in the human service organization information systems. Data were collected through questionnaires responded to by the managers of human service organization in Banyumas. Impact analyzed using multiple linear regressions, along with tests of significance.Research results. Participation, involvement and etic of management (partially or simultaneously) influence (significant) towards the development of the use of information technology in the human service organization information systems.Suggestions: development of the use of information technology in the hunan service organization information systems can be done by increasing the participation and involvement of management through a clear segregation of functions, focus group discussions, and workshops about the development of information technology vision.Keywords:Â participation, Â Involvement, Â etic, Â management, Â information Â technology, Â Â Â Â Â informationÂ systemsAbstrakPengembangan sistem informasi aspek organisasi dari penggunaan teknologi informasi yang kompleks dan memerlukan pertimbangan, dukungan manajemen dan manajemen etik yang berkaitan dengan biaya dan manfaat. Hal ini membutuhkan dukungan manajemen yang baik melalui partisipasi dan keterlibatan dalam perencanaan, pengorganisasian, menyadari, melaksanakan, dan mengelola strategis. Penelitian ini akan mengkaji pengaruh dukungan manajemen persepsi melalui partisipasi dan keterlibatan dalam pengembangan penggunaan teknologi informasi dalam sistem informasi organisasi pelayanan kemanusiaan. Data dikumpulkan melalui kuesioner ditanggapi oleh manajer organisasi pelayanan kemanusiaan Â di Banyumas. Dampak dianalisis menggunakan regresi linear, bersama dengan uji signifikansi.Hasil penelitian. Partisipasi, keterlibatan dan etik manajemen (parsial maupun simultan) berpengaruh (signifikan) terhadap pengembangan penggunaan teknologi informasi dalam sistem Â informasi organisasi Â pelayanan Â kemanusiaan.Saran: pengembangan penggunaan teknologi informasi dalam sistem informasi lembaga pelayanan kemanusiaan dapat dilakukan dengan meningkatkan partisipasi dan keterlibatan manajemen melalui pemisahan yang jelas fungsi, diskusi kelompok terfokus, dan lokakarya tentang pengembangan visi teknologi informasi.Kata kunci: partisipasi, keterlibatan, etika, manajemen, teknologi informasi, sistem informasi

Co-Authors Agus Sunarmo Atiek Sri Purwati Aulia Bella Marinda Bambang Setia Budhi Dewi Liesnoor Setyowati Dona Primasari Fera Hefiana Halomoan Ompusungu Icuk Rangga Bawono IRIANING SUPARLINAH Januaristie Rossan Vilayanti Rahma Yulita Kemalasari Rasyid Mei Mustofa Ratu Ayu Sri Wulandari Rizka Ermina RR. Ella Evrita Hestiandari SATRIYAS ILYAS Sevita Sari Dewi Siti Maghfiroh Sri Harmeidiyanti Sri Martini Sudrajat sudrajat Triani Arofah Veilla Anggoro Kasih Vieridho Rafif Raditya Wita Ramadhanti

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