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All Journal Journal of Accounting and Digital Finance Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Kebijakan Pembangunan Wealth: Journal of Islamic Banking and Finance
Meliana, Rini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Rizkyana, Fitrarena Widhi; Jannah, Richatul; Budiantoro, Risanda Alirastra; Meliana, Rini
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.627

Abstract

The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.
Evaluation of the Bangga Mbangun Desa Policy in Improving Regional Development in Cilacap Regency, Central Java Aprianto, Naerul Edwin Kiky; Meliana, Rini
Jurnal Kebijakan Pembangunan Vol 19 No 2 (2024): JURNAL KEBIJAKAN PEMBANGUNAN VOL.19 NO.2 DESEMBER 2024
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v19i2.382

Abstract

The gap between regions is the main issue that underlies the current national regional development, especially between urban and rural areas. To minimize this problem, policies that focus on accelerating development evenly are needed. In this case, the local government of Cilacap Regency is guided by the Bangga Mbangun Desa policy as an effort to accelerate the development of the Cilacap area, especially in rural areas by using a descriptive-qualitative research method sourced from the performance report of Cilacap Regency government agencies and public policy evaluation theory, this study aims to analyze Bangga Mbangun Desa as a policy in improving regional development. The results of this study show that in order to improve the development of the Cilacap Regency region, the Bangga Mbangun Desa policy, which is regulated in Regent Regulation No. 76/2011. Bangga Mbangun Desa focuses on four pillars, namely education, health, economy, and socio-cultural environment. Seeing regional development through Proud to Build Villages, this policy emphasizes the process of structured agrarian development (agriculture), especially in rural areas. Local governments give authority to village governments to manage and regulate their respective villages. This is manifested in innovative programs such as poverty alleviation through integrated data-based development planning; Barriers to response time; farmer stalls; Simbaja; Then Eat TB RO; Cerdas Kir Bang Bade; and a breakthrough tourism health center with child- and disability-friendly services.
FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK meliana, rini; Setiawan, Aris; Aida Qur’an, Amanah
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.213 KB)

Abstract

The purpose of this research to analyze the factors that influence academic cheating onundergraduate students majoring in accounting. This research analyzes the effect of pressure,rationalization, capability and opportunity (fraud diamond) on academic fraud. The method usedin this research is the experimental method and uses primary data in the form of a questionnaire.The research respondents were 200 students of the Accounting undergraduate study program atPanca Bhakti University Pontianak. The sampling method used purposive sampling. While theanalytical tool used is SmartPLS with a bootstrap approach in statistical testing. The resultsshowed that pressure had no effect on academic fraud. Meanwhile, rationalization, capability andopportunity had affect on academic cheating.
The UTAUT Model on Decision to Use Amaan Islamic Fintech Financing: Prior Experience as Moderating Dini Ayu Puspita Sari; Meliana, Rini; Amanah Aida Qur'an; Azka Nur Diana
Wealth: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2025): Wealth: Journal of Islamic Banking and Finance
Publisher : Faculty of Islamic Economics and Business, UIN Prof. K. H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/wealth.v4i1.13638

Abstract

Entering the digital era, industry players are increasingly aggressively developing digital technology. One of the technological developments that has become the subject of recent studies in Indonesia is financial technology (fintech). There are women micro- entrepreneurs who need support in development, especially capital support to improve their businesses. PT Amaan Indonesia Sejahtera (Amaan) is an integrated solution that can be accessed by women micro-entrepreneurs in the form of financial or business capital financing. Because Amaan is one of the digital-based microfinance services with an easier mechanism and has a clear commitment to empowering women in the business sector. The study aims to test the UTAUT model with moderated prior experience. This research uses a quantitative approach. The data used is a questionnaire distributed to 250 respondents via google form. The data analysis method uses descriptive statistical analysis, multiple regression analysis and moderated regression analysis (MRA) using the SmartPLS (v3.0) analysis tool. The results show that performance expectancy, effort expectancy, social influence and facilitating conditions have a significant effect on the decision to use Amaan Islamic fintech financing. Prior experience as a moderating variable weakens the effect of performance expectancy and effort expectancy. Meanwhile, prior experience strengthens the influence of social influence and facilitating conditions on the decision to use Amaan Islamic fintech financing. RSquare shows that the user decision variable has a value of 0.539. This means that the ability of variable X to explain Y is 53.9% (medium), so it is said that the ability of the user decision variable to be influenced by the variables of performance expectancy, effort expectancy, social influence, facilitating conditions and prior experience is quite strong. While the remaining 46.1% is influenced by other variables outside the study.
Co-Authors Aida Qur’an, Amanah Amanah Aida Qur'an Aprianto, Naerul Edwin Kiky Azka Nur Diana Dini Ayu Puspita Sari Jayawarsa, A.A. Ketut Richatul Jannah Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi