rulyanti wardhani - Academia.edu (original) (raw)

Papers by rulyanti wardhani

Indonesian Journal of Accounting and Business, Dec 19, 2023

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, return on e... more Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, return on equity, dan earning per share terhadap harga saham pada perusahaan subsektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 20 perusahaan dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data dan pengujian hipotesis menggunakan analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial corporate social responsibility tidak berpengaruh signifikan terhadap harga saham, return on equity berpengaruh signifikan terhadap harga saham, dan earning per share tidak berpengaruh signifikan terhadap harga saham. Secara simultan corporate social responsibility, return on equity, dan earning per share berpengaruh positif dan signifikan terhadap harga saham pada perusahaan subsektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2022.

JURNAL ILMIAH GLOBAL EDUCATION, Sep 5, 2023

Merlin Fitri Qhairunisa. 301 19 11 047. 2023. In recent years, the volume of imports of goods has... more Merlin Fitri Qhairunisa. 301 19 11 047. 2023. In recent years, the volume of imports of goods has increased significantly due to the sale of imported goods by e-commerce actors in importing goods, to reduce the volume of imported goods, the government has imposed new rules regarding the import of consignments, regulated in PMK 199/PMK 010/ 2019 concerning Customs, Excise and Tax Provisions on Imported Goods. This study aims to analyze the effect of changes in tax rates, establishment of a harmonized system, and shopping preferences on importers' decisions in purchasing imported e-commerce goods. This research approach is a quantitative descriptive analysis with a sample of 105 respondents. The sampling technique uses a non-probability sampling technique using a purposive sampling method. Based on the research results, changes in import tax rates, harmonized systems and shopping preferences have a positive and significant effect on importers' purchasing decisions. The results of this study are expected to provide information as a basis for consideration, support, and contribution of ideas to importers and the government in an effort to reduce import volumes and reduce the trade balance deficit. ABSTRAK Merlin Fitri Qhairunisa. 301 19 11 047. 2023. Beberapa tahun terakhir volume impor barang mengalami peningkatan yang cukup signifikan akibat penjualan barang impor yang dilakukan oleh pelaku e-commerce dalam impor barang, untuk mengurangi volume impor barang kiriman, pemerintah memberlakukan aturan baru terkait impor barang kiriman, diatur dalam PMK 199/PMK 010/2019 tentang Ketentuan Kepabeanan, Cukai, Dan

The COVID-19 and digitalization trends have brought changes to the way producers and consumers in... more The COVID-19 and digitalization trends have brought changes to the way producers and consumers interact, especially in payment transactions. In Indonesia, one method of using digital payments is using a QR code standard known as the Quick Response Code Indonesian Standard (QRIS). In accepting technology, the Technology Acceptance Model (TAM) can help predict one's acceptance of technology. The purpose of this research is to see the effect of adopting QR codes for payment on the financial performance of MSMEs in Indonesia and identify the factors and indicators that influence MSMEs in adopting QRIS. There were 296 respondents, who are users and non-users of QRIS from micro businesses throughout Indonesia. Questionnaires were distributed online, and data processing used the Structural Equation Model (SEM). The results show that the intention to adopt QRIS can significantly affect the financial performance of MSMEs, which in this case relates to an increase in the number and nominal transactions, sales turnover, business cash flow, and sales records. Perceived ease of use, social influence, perceived usefulness, and perceived cost have a significant effect on influencing micro businesses to use QRIS. On the other hand, perceived compatibility, trust, personal innovativeness, and moderating variable such as length of business and experience of using digital payment does not significantly affect the micro business intention of using QRIS.

Jurnal Akuntansi - Fakultas Ekonomi Universitas Tarumanagara, Jan 20, 2020

The purpose of this study is to test the hypothesis of the influence of independent variables nam... more The purpose of this study is to test the hypothesis of the influence of independent variables namely ROI, ROE, EPS, DER, CSR while the dependent variable is Stock Return. This research approach is a fixed effect approach, general effects, and random effects approach. The sample used in this study was 19 Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The results showed that ROI, ROE, EPS, and DER partially did not affect Stock Return, while CSR partially affected stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This means that the companies sampled in this study stated that CSR is a form of commitment in improving welfare through social and environmental responsibility, CSR also provides long-term benefits by increasing the company's reputation and branding, efficiency, internal party appreciation, and strong profitability.

JURISMA : Jurnal Riset Bisnis & Manajemen

This study aims to analyze the readiness of SME entrepreneurs in Pangkal Pinang for digital entre... more This study aims to analyze the readiness of SME entrepreneurs in Pangkal Pinang for digital entrepreneurship acceleration and global expansion, taking into consideration the perspectives of Entrepreneurial Mindset (E-Mind) and Financial Self-Efficacy. Data collection was conducted through surveys with in-depth interviews and questionnaires administered to SME entrepreneurs in Pangkal Pinang. Data analysis used a quantitative descriptive approach with IBM SPSS software. The research findings reveal that SME entrepreneurs in Pangkal Pinang possess a strong Entrepreneurial Mindset (E-Mind), as evidenced by their consistent initiative-taking and responsibility for their actions. They are also adept at recognizing and capitalizing on opportunities for business development. The study further highlights the favorable Financial Self-Efficacy among SME entrepreneurs in Pangkal Pinang, characterized by their confidence in financial management and belief in their ability to achieve financial g...

Integrated Journal of Business and Economics, Jun 30, 2022

The pepper plant is a main commodity for farmer in the Bangka city because it has a reasonably hi... more The pepper plant is a main commodity for farmer in the Bangka city because it has a reasonably high selling power and a distinctive taste also long history. Still, many problems occur because Bangka Belitung has a national and international role, resulting in less and less influence on the economic conditions of pepper farmers, wrong one factor is the lack of use of information technology by pepper farmers in the current era, both for marketing and for financial records. This study aims to build a financial recording system for pepper farmers based on websites and android applications to make it easier for farmers to produce financial documents and become a financial report for farmers and outsiders. The technique used in this research is the waterfall method, which will facilitate the development of an information framework. This research aims to make applications for pepper farmers in the Province of Bangka Belitung Islands and help financial management. Pepper farmers can utilize information technology for their interests in the industrial era 4.0 and improve information technology expertise in increasing the well fare of pepper farmers.

Annals of the Romanian Society for Cell Biology, May 30, 2021

Jurnal Akuntansi Bisnis, Jun 6, 2017

This study aims to determine the effect of intrinsic value of work, income, availability of work ... more This study aims to determine the effect of intrinsic value of work, income, availability of work opportunities, work environment, sacrifice of profession, skills, and work understanding to career selection of accounting students being a lecturer. Primary data is collected from the field. Samples are 119 students using Slovin formula and analyzed by factor analysis. The analysis yields there are two factors affecting the career selection of accounting students being a lecturer. First, job information consisted of some variables such as income, availability of work opportunities, and work understanding. Second, personality consisted of work intrinsic value and work environment. There is relation between those factors showed by the result of analisis factor in which the magnitude of both is high enough over 0.5 (50%). The amount of the first factor is 65% and the second one is 57.9%. So, it can be concluded that the most dominant factor is the first factor (job information).

Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), Aug 28, 2014

Jurnal Bisnis dan Akuntansi, Dec 31, 2022

This paper examines the relationship between financial performance and Annual Report Readability.... more This paper examines the relationship between financial performance and Annual Report Readability. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR have higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. Measured by ROA, excellent financial performance significantly positively affects the readability of annual financial statements. The implication of this research is mainly for the service sector; management behaves like saying more words even though the profit is positive.

IJAB Indonesian Journal of Accounting and Business

Era globalisasi dan perdagangan bebas mengharuskan setiap perusahaan meningkatkan kinerja keuanga... more Era globalisasi dan perdagangan bebas mengharuskan setiap perusahaan meningkatkan kinerja keuangan dikarenakan adanya persaingan dunia bisnis yang kian meningkat. Adanya fenomena penurunan jumlah perbankan sampai saat ini menunjukkan tidak mudahnya perbankan dalam bertahan pada era globalisasi saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual capital dan risiko kredit terhadap kinerja keuangan. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang terdaftar di BEI. Jumlah sampel yang terpilih berjumlah 84 sampel. Hasil penelitian menunjukkan bahwa secara parsial variabel Intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, serta variabel risiko kredit tidak berpengaruh terhadap kinerja keuangan. Hasil penelitian secara simultan menunjukkan bahwa secara keseluruhan variabel Intellectual capital dan risiko kredit berpengaruh terhadap kinerja keuangan.

Integrated Journal of Business and Economics

The purpose of this research is to identify internal and external factors and analyze the strengt... more The purpose of this research is to identify internal and external factors and analyze the strengths, weaknesses, opportunities and threats in developing halal ecotourism based on the empowerment of coastal communities in Bangka Belitung. Furthermore, a strategy for development is formulated by minimizing weaknesses and threats, maximizing utilization of opportunities and strengths. The background of this research departs from the complaints of Muslim tourists when visiting a region or country that they doubt the halalness of food and the lack of available places of worship and the trend of world tourism based on nature and environmentally friendly. The locus chosen in this study was the Province of Bangka Belitung Islands. The potential of an archipelagic province with exotic beaches and one of the largest fish producers, makes fishermen and coastal communities dependent on marine products and their products. This research is a qualitative descriptive study. The results obtained in ...

JURNAL ILMIAH GLOBAL EDUCATION

Alif Dio Setiawan. 301 18 11 001. 2023. Factors Influencing the Selection of Career Interest in B... more Alif Dio Setiawan. 301 18 11 001. 2023. Factors Influencing the Selection of Career Interest in Becoming a Public Accountant for Students Majoring in Accounting (Study on College Accounting Students Batch 2018-2019 in Bangka Belitung). This study aims to determine the effect of financial rewards, professional training, work environment and labor market considerations on choosing a career interest to become a public accountant for students majoring in accounting class of 2018 and 2019 at state universities in Bangka Belitung. This research uses quantitative methods. The data used is primary data. Primary data was obtained from online interviews using the Google form. The sampling method used in this study is the saturated sample method in which the total population becomes the total sample to be examined. The sample studied was 296 students majoring in accounting consisting of 2 campuses namely, Bangka Belitung University and IAIN SAS Bangka Belitung. The results of this study indica...

Nature Environment and Pollution Technology, Mar 2, 2023

The pellets of waste produced by Society Electric [Listrik Kerakyatan (LK) 2] at the STT-PLN have... more The pellets of waste produced by Society Electric [Listrik Kerakyatan (LK) 2] at the STT-PLN have not been efficiently utilized in terms of energy. The STT-PLN canteen consists of 14 stalls with an installed electricity capacity of 1300 VA, each with 12h of use/day. This study aimed to convert LK 2 waste pellets into electrical energy to supply electricity to the STT-PLN canteen. This research method uses quantitative methods, i.e., by calculating the amount of energy produced adjusted to the needs of the canteen. Gasification technology was chosen due to its high efficiency and lower emission impacts in the waste combustion technique. Based on the analysis, the gasifier engine that complies with this requirement was TG30-1 with a maximum capacity of 25 kVA and requires a flow rate of 10 kg.h-1 of waste pellets. The amount of waste pellets used for this plan was 120 kg.day-1. The assessment results of this plan indicated a net present value of IDR 302,218,609.33, an internal rate of return of 25.7983%, and a PBP of 5.66 years. Based on the economic analysis, the establishment of plants for the conversion of waste to power was declared feasible to operate.

Jurnal Bisnis dan Akuntansi

This paper examines the relationship between financial performance and Annual Readability Reporti... more This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are ...

2022 4th International Conference on Inventive Research in Computing Applications (ICIRCA)