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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Ariani, Kurnia Rina; Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam, Nursiam; Yanissa, Anastasia Auti Merry; Ariani, Kurnia Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Kurnia Rina Ariani; Andy Dwi Bayu Bawono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Rita Wijayanti; Kurnia Rina Ariani; Suyatmin Suyatmin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven. 
Prophetic Accounting: Disquiet in The Era of Postmodernism Banu Witono; Kurnia Rina Ariani; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

Abstract

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its "rebellion" over the reality of accounting that is developing in the capitalistic world.
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam Nursiam; Anastasia Auti Merry Yanissa; Kurnia Rina Ariani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Umi Nur Janah; Kurnia Rina Ariani
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.119 KB) | DOI: 10.34308/eqien.v10i2.595

Abstract

This study aims to analyze and the effect of investment decisions, funding decisions and dividend policies on firm value in financial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, and obtained 33 companies as a sample. The sampling technique in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria. While this type of research is quantitative research, and the data analysis method used is multiple linear regression analysis. The results of this study indicate that investment decisions and funding decisions have no significant effect on firm value, while dividend policy significantly affects firm value.
The Effect of Moral Reasoning Level and Emotional Intelligence on Employment Ethics Assessment of Earnings Management Dewita Puspawati; Kurnia Rina Ariani; Novel Idris Abas
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.226 KB) | DOI: 10.29259/sijdeb.v2i1.21-36

Abstract

The purpose of this study is to examine the influence of moral level reasoning and emotional intelligence on the assessment of earnings management ethics. The theory used is the theory of planned behavior. Respondents in this study are S1 Accounting Department Faculty of Economics and Business University of Muhammadiyah Surakarta. The samples used were 89 respondents with convenience sampling technique. The results showed that the moral level of reasoning affect the evaluation of earnings management ethics, while emotional intelligence does not affect the dependent variable.
Akuntabilitas, Transparansi, Dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan Dan Belanja Desa (Studi di Desa Toriyo Kecamatan Bendosari Kabupaten Sukoharjo) Faizah Millenia Cahyaningrum; Kurnia Rina Ariani
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Prinsip akuntabilitas, transparansi, dan partisipasi masyarakat sangat diperlukan untuk mewujudkan tata kelola pemerintahan yang baik (good governance). Penelitian ini bertujuan untuk mengetahui bagaimana penerapan prinsip akuntabilitas, transparansi, dan partisipasi masyarakat dalam pengelolaan APBDes di Desa Toriyo Kecamatan Bendosari Kabupaten Sukoharjo. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan di Desa Toriyo Kecamatan Bendosari Kabupaten Sukoharjo menggunakan teknik observasi, wawancara, dan dokumentasi. Subjek penelitian ini adalah Kepala Desa, PTKD, dan masyarakat di Desa Toriyo. Hasil penelitian menunjukkan bahwa Pemerintah Desa Toriyo telah menerapkan prinsip akuntabilitas untuk pelaporan dan pertanggungjawaban laporan realisasi pelaksanaan APBDes sesuai dengan Permendagri No. 113 Tahun 2014. Pemerintah Desa Toriyo juga secara transparan menyampaikan laporan realisasi APBDes kepada masyarakat melalui baliho infografis yang dipasang di depan Kantor Desa Toriyo. Dalam mewujudkan pembangunan desa dan pengelolaan APBDes yang baik, masyarakat di Desa Toriyo turut berpartisipasi bersama seluruh lembaga kemasyarakatan seperti BPD, PKK, dan Karang Taruna.
Pengaruh Corporate Governance, Keputusan Investasi, Struktur Aset, Ukuran Perusahaan, Kebijakan Hutang, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Misbah Amaliah; Kurnia Rina Ariani
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Peningkatan nilai perusahaan mencerminkan kesejahteraan pemegang saham sekaligus menandakan adanya kepercayaan masyarakat terhadap perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate governance yang diproksi melalui kepemilikan institusional, keputusan investasi, struktur aset, ukuran perusahaan, kebijakan hutang, dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan empiris dengan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) tahun 2018-2020. Sampel diambil dengan teknik sampling rasional berdasarkan kelayakan karakteristik perusahaan. Teknik analisis data menggunakan uji asumsi klasik dan analisis regresi ganda, uji t, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa: kebijakan investasi dan profitabilitas berpengaruh positif terhadap nilai perusahaan, struktur aset dan kebijakan hutang berpengaruh negatif terhadap nilai perusahaan, sedangkan kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.
Co-Authors Adam Syahputra Agustina Irawati Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Rika Wahyu Puspita Rita Wijayanti Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wahyu Amin Mustofa Wardati, Safari Dwi Yanissa, Anastasia Auti Merry