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All Journal Journal of Accounting and Investment DERIVATIF Kompartemen : Jurnal Ilmiah Akuntansi Bulletin of Management and Business Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Lamin
Mudjiyanti, Rina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pemberdayaan Perempuan Melalui Penguatan Literasi Keuangan di Era Digital Mudjiyanti, Rina; Setyadi, Edi Joko; Hidayah, Arini; Fitriati, Azmi; Septin MR, Tri; Utami, Rifka Frida
Jurnal Pengabdian Masyarakat Lamin Vol 3, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perempuan memiliki peranan penting dalam membuat perencanaan keuangan. Tujuan dari kegiatan ini adalah untuk meningkatkan literasi keuangan di era digital. Kegiatan pengabdian ini dilaksanakan dengan metode penyuluhan dan pelatihan tentang pentingnya literasi keuangan dengan memberikan pengetahuan dan informasi tentang perkembangan digitalisasi keuangan. Era digital memudahkan akses produk dan layanan sektor keuangan secara cepat. Kegiatan ini juga memiliki sasaran pada perempuan wirausaha muda atau calon wirausaha. Perempuan mulai berperan dalam ekonomi dan publik. Kesetaraan gender mengubah profil perempuan untuk lebih mandiri dan berkemajuan. Sasaran pembangunan jangka menengah 2020-2024 yaitu mewujudkan masyarakat Indonesia yang maju, mandiri, adil dan makmur melalui percepatan pembangunan. Perempuan menjadi salah satu penyumbang tumbuhnya UMKM. Perempuan yang berwirausaha rentan jika tidak memahami manfaat dan resiko digitalisasi keuangan. Kegiatan ini akan memberkan sosialisasi bahwa digitalisasi keuangan dapat memberikan manfaat dan bisa juga memberikan resiko jika tidak berhati-hati dalam bertransaksi. Mudahnya akses untuk mendapatkan informasi produk dan keuangan jika tidak dibarengi dengan kewaspadaan dapat merugikan. Maraknya pinjaman online yang memudahkan calon wirausaha muda sangat menggiurkan, namun efek hutang yang bias hanya mementingan kebutuhan jangka pendek, dan akan sangat merugikan. Sehingga perlu pengetahuan bagaimana perencanaan keuangan baik untuk pribadi maupun usaha, agar tidak menjadi beban kedepannya. Permasalahan mitra pada umumnya berhubungan dengan kebutuhan dana sebagai modal awal. Banyak perempuan yang memanfaatkan atau terjebak dalam pinjaman online dikarenakan kemudahan dalam mendapatkan dana tanpa syarat ijin usaha dan jaminan hutang. Oleh karena itu perlu adanya penyuluhan dan pelatihan literasi keuangan agar terhindar dari resiko finansial yang kurang menguntungkan. 
Enhancing Accounting Systems: Unleashing User Potential through Perceived Utility and Security Mudjiyanti, Rina; Kusbandiyah, Ani; Wardani, Susilo
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.48

Abstract

The modernization of digital systems requires that every activity can be reached from various places, including financial activities. This study aims to prove whether there is an effect of perceived usefulness, perceived convenience of use, security, and system quality on the actual use of accounting information systems by mobile banking users. This study used a sample of students in Purwokerto, with the provision that a student uses more than one mobile banking, to assess the usefulness, convenience, security, and quality of the system, as well as satisfaction with using mobile banking. This activity increases when all the conveniences can be felt by mobile banking users in transactions. Respondents in this study are students who use more than one mobile banking. This is useful for assessing how satisfied students are with using mobile-banking applications. The results showed that perceived convenience and usefulness had no effect on the actual use of accounting information systems. While the variables of security and system quality have an influence on the actual use of accounting information systems.
The Influence of Perceived Ease, Perceived Risk, System Security, and Service Quality on Trust in Transactions Using Shopee E-commerce Nurikmah, Tri; Mudjiyanti, Rina; Santoso, Suryo Budi; Amir
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.70

Abstract

The rapid development of information technology has an impact on the transaction style of Indonesian society. This has led to the emergence of online transaction activities. This research has the purpose to prove whether there is an influence of perceived ease, perceived risk, system security, and service quality on trust in transacting using Shopee e-commerce. The research sample consists of students at Muhammadiyah University of Purwokerto, with the condition that these students are users of Shopee e-commerce and have transacted at least once. The purpose is to assess the factors of using Shopee e-commerce from the perspective of students. The analysis results indicate that perceived ease, system security, and service quality have a significant positive influence on trust in transacting using Shopee e-commerce. Meanwhile, perceived risk has a significant negative impact on trust in transacting using Shopee e-commerce.
The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022 Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri; Azizah, Yasmin Fatihatul; Putra, Haidar Tri; Mudjiyanti, Rina
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20924

Abstract

This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary data obtained from the Q2 and Q4 financial reports of banks listed on the IDX for 2020-2022 which were accessed from the websites www.idx.co.id. The population in this study were commercial banks listed on the IDX for the 2020-2022 period. The statistical analysis technique used is Multiple Linear Regression analysis. These results show that CAR and LDR have no effect on ROA. NIM has a positive effect on ROA, while NPL and BOPO have a negative effect. Every year there is bad credit so the NPL is uncertain. NIM affects ROA, so that interest income on productive assets managed by the bank increases so that the possibility of the bank being in trouble becomes smaller and the level of profitability can grow.
The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Gintha Rahmadani, Enzelin; Kusbandiyah, Ani; Mudjiyanti, Rina; Pramurindra, Rezky
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.728

Abstract

Di Indonesia terdapat kendala dalam memaksimalkan penerimaan pajak, misalnya upaya wajib pajak untuk mengurangi pembayaran pajak melalui tindakan penghindaran pajak. Tujuan dari penelitian ini untuk mengidentifikasi hubungan antara variabel firm size, ROA, dan thin capitalization terkait dengan penghindaran pajak, dengan kepemilikan institusional sebagai variabel moderasi. Populasi yang diteliti mencakup perusahaan di sektor batu bara yang tercatat di Bursa Efek Indonesia selama rentang tahun 2018 hingga 2022, dengan total sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 111 pengamatan selama periode 5 tahun. Dari penelitian ini, terlihat bahwa firm size tidak berdampak pada penghindaran pajak, ROA, thin capitalization dan kepemilikan institusional berdampak positif terhadap penghindaran pajak. Kepemilikan institusional tidak dapat memoderasi pengaruh firm size dan thin capitalization terhadap penghindaran pajak. Namun kepemilikan institusional dapat memoderasi dampak ROA terhadap penghindaran pajak.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Fitriati, Azmi; Tubastuvi, Naelati; Mudjiyanti, Rina; Wahyuni, Sri; Ibarra, Venus C.
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21639

Abstract

Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.
THE INFLUENCE OF NIM, NPL, BOPO TOWARDS ROA IN CONVENTIONAL BANKS LISTED ON THE IDX FOR 2018-2022 Rahmah, Giyanti; Mudjiyanti, Rina; Fakhruddin, Iwan; Pratama, Bima Cinintya
Derivatif : Jurnal Manajemen Vol 18, No 2 (2024): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i2.2370

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh net interest margin (NIM), non perfoming loan (NPL), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap return on assets (ROA) pada bank konvensional yang tercatat di BEI periode 2018-2022. Metode penelitian yang digunakan dalam hal ini adalah metode kuantitatif. Sampel yang diamati dalam penelitian ini adalah bank konvensional yang terdaftar di BEI periode 2018-2022, dengan menggunakan purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Metode yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan SPSS 26. Hasil penelitian ini menunjukkan bahwa NIM dan BOPO memiliki efek positif yang signifikan terhadap ROA, sedangkan NPL tidak memiliki efek positif yang signifikan terhadap ROA. Kesimpulan dari penelitian ini menekankan pentingnya NIM dan BOPO dalam mempengaruhi kinerja keuangan perusahaan, sedangkan NPL tidak berdampak signifikan terhadap ROA. Saran untuk peneliti di masa depan, disarankan agar peneliti melakukan analisis yang lebih komprehensif dengan memperhatikan faktor-faktor yang dapat mempengaruhi kinerja bank. Penelitian dapat mencakup variabel makroekonomi, seperti inflasi, suku bunga, dan kondisi ekonomi global yang dapat memengaruhi rasio NIM, NPL, dan BOPO.Kata Kunci: NIM, NPL, BOPO, ROA
Determinan Financial Distress dengan Sustainability Report Sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Keuangan Bursa Efek Indonesia) Avrillia Aningtyas, Listantri; Wahyuni, Sri; Budi Santoso, Suryo; Mudjiyanti, Rina
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1368

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris determinan Financial Distress yang dimoderasi oleh Sustainability Report. Faktor-faktor determinan yang digunakan dalam penelitian ini meliputi Firm Growth, Operating Cash Flow, dan Likuiditas. Variabel Sustainability Report diukur menggunakan Sustainability Report Disclosure Index sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. Populasi pada penelitian ini merupakan perusahaan yang terdaftar dalam sektor keuangan BEI dengan sampel yang dipilih melalui metode purposive sampling dan menghasilkan 70 sampel. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh negatif terhadap Financial Distress, Sustainability Report mampu memperkuat hubungan antara Likuiditas dengan Financial Distress. Sementara Firm Growth dan Operating Cash Flow tidak berpengaruh terhadap Financial Distress. Sustainability Report tidak mampu memoderasi hubungan antara Firm Growth dan Operating Cash Flow dengan Financial Distress.
Co-Authors Amir Ani Kusbandiyah Arini Hidayah, Arini Avrillia Aningtyas, Listantri Azizah, Yasmin Fatihatul Budi Santoso, Suryo Cahyani, Ikah Afri Cahyaningati, Retno Dinda Permatasari, Dinda Fitriati, Azmi Gintha Rahmadani, Enzelin Ibarra, Venus C. Inayati, Nur Isna Isna Inayati, Nur Iwan Fakhruddin KINANTI, Kartika Ayu Lestari, Rahma Dwi Naelati Tubastuvi Nurikmah, Tri Pramurindra, Rezky Pratama, Bima Cinintya Putra, Haidar Tri Qurratul Ain, Syifa Rahmah, Giyanti Rahmawati, Ika Yustina Rayhan, Ainun Putri Razaq, Zihni Hashfi Rusdianti, Imanita Septian Septiani, Ria Setyadi, Edi Joko Sri Wahyuni SURYO Budi Santoso Susilo Wardani Tri Septin MR Utami, Rifka Frida