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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Nusantara Mengabdi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI J-CEKI PESHUM Atestasi : Jurnal Ilmiah Akuntansi
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Enterprise Risk Management and Environmental Performance Toward Corporate Social Responsibility Disclosure (CSRD): Study in Mining Sector Sirli Anillah; Ratna Septiyanti; Yenni Agustina
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 1 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i1.4087

Abstract

The population is 47 Mining companies in IDX 2016-2018. Have PROPER rating and published annual report. The purpose to examine the effect of enterprise risk management(ERM) and environmental performance (EP) toward CSR Disclosure. Data were obtained from 63 samples and used sample selection method, purposive sampling method and IBM SPSS 26. The analysis statistic used is multiple linear regression analysis method. The ERM used COSO ERM Framework to disclosure 108 items, EP used PROPER rating represent in 5 ranking and CSRD used GRI G4 CSR index consisting 91 items, 3 categories. The study result shows that ERM have positive and significant effect on CSRD, while EP does not have significant affect on CSRD.
Tax and Indonesian Creative Economy Ratna Septiyanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3423

Abstract

This research develops a creative economy model as a strategy to increase tax revenues in Indonesia and to develop theory in the field of taxation in the creative industries sector through empirically testing influence of tax revenues from the creative industries sector on economic growth in Indonesia. The sample used was 8,203,826 creative economy actors in 16 subsectors registered in the Data Center of the Ministry of Tourism and Creative Economy / Tourism and Creative Economy Agency of the Republic of Indonesia on the recent decade. The result provides empirical evidence that there is a significant positive influence of taxes from the creative economy on Indonesian economic growth. The implication of this research is Indonesian government should facilitate the regulation and policy in order to enhance the creative entrepreneurship in Indonesia.
Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX Dani Cristian; Widya Rizki Eka Putri; Ratna Septiyanti; Agus Zahron Idris
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.649

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.
Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX Dani Cristian; Widya Rizki Eka Putri; Ratna Septiyanti; Agus Zahron Idris
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.649

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.
Pengaruh Good Corporate Governance (GCG) terhadap Kinerja Keuangan Perbankan di Indonesia (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI tahun 2017-2021) Faris Salman Alfarizi; Usep Syaifudin; Ade Widiyanti; Ratna Septiyanti
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5548

Abstract

The implementation of Good Corporate Governance is considered to be able to improve the bad image of banking, protect stakeholders and increase compliance with applicable laws and regulations and general ethics in the banking industry in order to image a healthy banking system. Apart from that, the implementation of Good Corporate Governance in banking is expected to have an influence on banking performance because the implementation of Corporate Governance can improve financial performance, reduce risks due to management actions that tend to benefit oneself. The independent variable in this research is Good Corporate Governance which is measured by the indicators of the Board of Commissioners, Board of Directors and Audit Committee. The dependent variable is a type of variable that is explained or influenced by the independent variable. The dependent variable in this research is banking financial performance as measured by ROA. The population in this research is all public banking companies listed on the Indonesian Stock Exchange for the 2017-2021 period (43 banking companies). In this research, the samples used and included in the criteria were 25 companies. This research uses secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. This research uses the Classic Assumption Test and Multiple Linear Regression Test.
Pengaruh Implementasi Corporate Governance Terhadap Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Nauval Rifky Mipisca; Ratna Septiyanti
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5855

Abstract

The purpose of this study is to identify and analyze how much influence the implementation of Corporate Governance has on voluntary disclosure of manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. There are four principles that must be applied so that the objectives of good corporate governance can be achieved, namely fairness, accountability, transparency and responsibility. Therefore, it is mandatory for all organs in the company to implement these principles, so in this research the author uses the variables independent board of commissioners, managerial ownership, and institutional ownership for voluntary disclosure. The population in this research is all manufacturing sector companies listed on the Indonesia Stock Exchange during the observation period, namely 2017-2021. The sample determination in this research was carried out using non-probability purposive judgment sampling, where the sample was determined based on certain criteria determined by the author and has limitations in terms of generalization. The results indicate that partially, the variables of independent board of commissioners and managerial ownership do not affect voluntary disclosure in the company's annual reports. However, institutional ownership variable significantly influences voluntary disclosure in the company's annual reports.
Pengaruh Carbon Emission Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Fasya, Muhammad; Susilowati, Retno Yuni Nur; Septiyanti, Ratna; Kusumawardani, Niken
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3403

Abstract

Purpose: This study aims to identify the impact of carbon emission disclosure, independent commissioners, and institutional ownership on firm value. Research methodology: The population used in this study consists of transportation and logistics sector business entities registered on the Indonesia Stock Exchange during the period of 2017-2022, quatitative methods, and SPSS applications. Result: This study concludes that carbon emission disclosure has an effect on firm value. Meanwhile, independent commissioners have no effect on firm value and institutional ownership has an effect on firm value. Limitations: This study identified limitations, specifically in the examination where several business entities were not included in the research sample, resulting in an incomplete sample. Contribution: This study provides empirical evidence that contributes to the literature on the impact of carbon emission disclosures, independent commissioners, and institutional ownership on firm value. Additionally, this study is expected to inform policies related to environmental responsibility in compliance with the Republic of Indonesia Presidential Regulation Number 98 of 2021 on greenhouse gas emission control in national development and OJK Regulation No. 30/SEOJK.04/2016 on corporate obligations to include environmental disclosures in annual reports.
Social Protection as a Strategy for Global Economic Growth: An Empirical Analysis Septiyanti, Ratna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3419

Abstract

Abstract Purpose: This study aims to empirically test the role of social protection on economic growth internationally. Methodology: The sample used was 71 countries worldwide. Data were gathered from the International Monetary Fund (IMF) database and analysed with Ordinary Least Square (OLS) analysis. Results: A significant positive effect of social protection aspects on economic growth was found. Limitations: This study is limited to 71 countries because of the data limitation. Future researches are expected to expand the sample and observation period. Contribution: This study provides a comprehensive understanding of social protection's role in fostering an environment conducive to economic growth, while ensuring equitable resource distribution and sustainable accounting practices. The results of this study are expected to be used as a basis for formulating regulations and compiling policies for harmonization of accounting regulations at the international level.
Pelatihan Manajemen Risiko dan Pendampingan Solusi Hukum bagi UMKM di Kota Bandar Lampung Idris, Agus Zahron; Suningsih, Sri; Nurdiono , Nurdiono; Septiyanti, Ratna; Waspodo, Lego
Jurnal Pemberdayaan Umat Vol. 3 No. 1 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i1.2972

Abstract

Purpose: This community service activity aims to provide training for MSMEs in Bandar Lampung regarding risk management in business development, business licensing procedures, and IPR registration as well as bridging free legal aid institutions for MSMEs who need legal assistance. Methodology/approach: This community service activity is conducted in the form of training related to legal literacy for MSMEs in Bandar Lampung. Results/findings: The pre-test and post-test showed that the participants' knowledge before socialization was 57%, and increased by 19%, that is, 76%. In this way, partners are more aware of the importance of having a business license and mitigating risks in running a business, as well as other benefits, such as securing legal protection and running business operations safely. In addition, it can make it easier to develop your business, such as collaborating with other business actors, and making it easier to export and import products. Limitation: The limitation of this community service activity is that it looks into the problem faced by MSMEs in Bandar Lampung, which does not have a business license to run the business. Contribution: Partners gain a better understanding of the legal problems and solutions for MSMEs, such as how to make it easier to borrow funds from banks. Other benefits include the provision of business assistance by the government.
Machine learning prediction for academic misconduct prediction: an analysis of binary classification metrics Masrom, Suraya; Abdul Samad, Nor Hafiza; Septiyanti, Ratna; Roslan, Nurshafinas; Rahman, Rahayu Abdul
Bulletin of Electrical Engineering and Informatics Vol 13, No 1: February 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v13i1.5629

Abstract

Academic misconduct is unethical behavior in academic work. To sustain integrity culture and mitigating unethical conducts among higher education institutions community, the academic misconduct detection must be done at an earlier stage. Thus, this study attempted to provide a new empirical contribution with the analysis of binary classification performances metrics to describe the ability of machine learning in predicting academic misconduct. Four machine learning algorithms have been used namely generalized linear model (GLM), logistic regression (LR), decision tree (DT), and random forest (RF). Beside performances comparison, this paper presents the analysis of academic misconduct factors that were constructed based on demography and fraud triangle theory (FTT). The findings showed that all the four machine learning algorithms have obtained good ability in the prediction models with the accuracy at above 80% and below 20% of the classification errors. Rationalization from the FTT attributes has shown as the most important factor in GLM, LR, and DT. In RF, opportunity of FTT attributes have become the most important. Compared to FTT attributes, demography attributes were not providing much benefits to all the machine learning models but remain applicable at very low weight correlations.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Andani, Gina Anggraini, Fransisca Annisa Mulia Aghsya Aryan Danil Mirza. BR Azzahro, Latifah Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jesicca Hr, Jenie Jihan Fatin Fadillah Lotte Kusumawardani, Niken Lego Waspodo Lindrianasari M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mayta, Chatarina Ovy Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Widya Rizki Eka Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sembiring, Sari Indah Oktanti Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Zulkarnain, Ega