Article Per Year (5 Year)
p-Index From 2020 - 2025
2.691
P-Index
This Author published in this journals
All Journal The International Journal of Accounting and Business Society KEUNIS Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Community Service Learning Journal of Islamic Accounting and Finance Research Studi Kasus Inovasi Ekonomi Jurnal Pengabdian Masyarakat "Wiryakarya" FISCAL: Jurnal Akuntansi dan Perpajakan
Aviyanti, Richo Diana
Universitas PGRI Madiun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size Aviyanti, Richo Diana; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.046 KB) | DOI: 10.32486/aksi.v4i2.336

Abstract

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.
ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL Aviyanti, Richo Diana; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Purpose —  Accounting is not only about the final result (financial statements) but also about the process towards the final result (system). The process will produce useful information as a guide for making decisions that are considered the most profitable. Often, this process is related to human behaviour because humans are both users and producers of information. Therefore, this study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems.Design/methodology/approach —  Data obtained through online questionnaires filled out by 247 active users of OVO electronic payment systems. The analysis method used is a structural equation regression model (Structural Equation Modeling/SEM) with a Partial Least Square/PLS test tool.Findings —  Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating condition significantly affect electronic payment systems' actual use.Practical implications — Electronic payment system service providers are advised to provide a useful system for meeting daily needs, complete transactions faster, and increase user performance and productivity. The study results show that consumers prefer electronic payment systems that are useful, time-saving, flexible, and increase productivity. Electronic payment system service providers are advised to provide a system that is easy to operate and easy to learn. The study results show that consumers prefer systems that are easy to operate, easy to learn, and easy to become skilled at when using them. Electronic payment system service providers are advised to provide electronic payment application systems that can be used by all types of devices, provide features that explain how to operate and continue to maximize their functions. The government is advised to also support the implementation of electronic payment systems by providing clear legal regulations on consumer protection and satellite internet networks. The results showed that accessing electronic payments requires the support of infrastructure, resources, and knowledge.Originality/value — The study results can add to the empirical evidence on sustainable use of electronic payment systems modeled directly against actual use. Electronic payment service providers must provide a system that is useful to meet needs, complete transactions faster, and improve system users' performance and productivity. Electronic payment service providers must provide a system that is easy to operate and easy to understand how to use. Electronic payment service providers can take advantage of the social environment to share information about the system's usability and convenience with potential users and users. Electronic payment service providers must add a brief and clear way of using the system, ensuring that electronic payment applications can be operated on all types of smartphones with maximum functionality. The government can help provide the infrastructure to support implementation and consumer security through regulation and internet network provision.Keywords —  Accounting; System; Electronic Payments; UTAUT; and Actual Use.Paper type —  Positive Paradigm Research Paper 
Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia Anny Widiasmara; Richo Diana Aviyanti; Ayu Krisdiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3786

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing
Akuntansi Nilai Wajar: Perdebatan yang Tidak Berujung Nadia Fajriana; Richo Diana Aviyanti
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.365 KB) | DOI: 10.25273/jap.v8i1.3486

Abstract

Artikel ini bermaksud untuk mendiskusikan kembali hasil penelitian-penelitian terdahulu mengenai pro dan kontra penerapan Akuntansi Nilai Wajar (ANW) menggunakan metoda studi literatur. Hasil reviu artikel menemukan bahwa pendukung (pro) penerapan ANW menganggap penerapan ANW sudah tepat karena laporan yang disampaikan lebih relevan. Sedangkan, kelompok penentang (kontra) penerapan ANW menganggap penerapan ANW tidak tepat karena rendahnya reliabilitas dalam penyajian informasi. Kesimpulannya ANW memiliki faktor pendukung utama yaitu kondisi pasar. Jika kondisi pasar aktif, penerapan ANW dapat maksimal karena situasi pasar yang aktif dapat memberikan informasi yang relevan dan reliabel.
Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan: Green Economy Abd Rohman Taufiq; Richo Diana Aviyanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.748

Abstract

This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.Gr
UPAYA PENINGKATAN TATA KELOLA ADMINISTRASI DESA BATOK, KECAMATAN GEMARANG KABUPATEN MADIUN Richo Diana Aviyanti; Puji Nurhayati
Studi Kasus Inovasi Ekonomi Vol. 6 No. 01 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i01.20234

Abstract

Administrasi merupakan salah satu sumber untuk memperoleh data maupun informasi. Pengelolaan administrasi seringkali masih mengalami kendala terutama dalam hal pengarsipan serta hal tersebut biasanya terjadi di desa. Oleh karena itu, tujuan pengabdian masyarakat ini adalah untuk menyelesaikan permasalahan pengelolaan administrasi di Desa Batok Kecamatan Gemarang Kabupaten Madiun. Permasalahan yang terjadi di Desa Batok adalah 1) pencatatan administrasi yang masih manual sehingga catatan tidak terdokumentasi dengan baik dan rawan hilang dan 2) kapasitas SDM yang masih rendah terkait pengetahuan administrasi dan ketrampilan komputer. Solusi yang dilakukan untuk menyelesaikan permasalahan tersebut adalah 1) memberikan kuliah umum untuk meningkatkan literasi tentang administrasi kepada perangkat desa; 2) pelatihan pencatatan administrasi sesuai Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2016 secara terkomputerisasi. Hasilnya perangkat desa Batok dapat mencatat administrasi sesuai Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2016 dengan komputer sehingga dapat mengatasi masalah kehilangan data sehingga pelayanan yang diberikan dapat lebih maksimal
Perilaku Pengguna Sistem Dompet Digital di Masa Pandemi Covid-19 Richo Diana Aviyanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4587

Abstract

The Covid-19 pandemic forces people to adapt to changes in behavior, one of which is payment behavior. Transactions with digital wallets can be considered as a physical distancing mechanism that can minimize the risk of spreading viruses. Therefore, this study aims to obtain empirical evidence on the effect of performance expectancy, effort expectancy, social influence, perceived trust, and facilitating conditions for intention in using the digital wallet system during the Covid-19 pandemic. The research was conducted in Malang City, Indonesia. Data was collected through an online questionnaire which 262 active users of the OVO digital wallet filled in directly. This research is quantitative research with a positive paradigm. The analysis method used is a structural equation regression model (Structural Equation Modeling / SEM) with a Partial Least Square/PLS test tool. Empirical evidence shows that performance expectancy, social influence, and perceived trust positive affect intention in using digital wallets. Meanwhile, effort expectancy and facilitating conditions do not have that impact. Digital wallets can be used as a safer payment alternative during the Covid-19 pandemic. Therefore, digital wallet platform can increase consumer trust by providing a safe and useful system to meet their needs. Digital wallet platform can also take advantage of the social environment and social media to share information to form positive perceptions. Keywords: Digital Wallet, intention, information system, UTAUT, Covid-19.
The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance Richo Diana Aviyanti; Nik Amah; Dwi Nila Andriani; Pramesti Widiastuti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.308

Abstract

CSR is a form of sustainability activity that must be a concern for the company because it poses a risk to existence. This study aims to determine the effect of governance, political connections, and executive power on CSR performance. The research uses a quantitative approach with a positivism paradigm. The research population is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The research sample was 89 companies with 445 observations. Data were analyzed using multiple regression. The results show that corporate governance has a positive effect on CSR performance, whereas executive power has a negative effect on CSR performance. The political connection does not affect CSR performance. This research confirms stakeholder theory, legitimacy theory, and agency theory. The study results are also useful for investors/creditors in making investment decisions in companies, and top management can adopt CSR strategies that affect sustainability. This study uses a more comprehensive measurement variable.
The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Maya Novitasari; Richo Diana Aviyanti; Wan Adiba Wan Ismail
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Abstract

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.
Pengaruh Tata Kelola, Koneksi Politik, dan Kompensasi Dewan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial Richo Diana Aviyanti; Heidy Paramitha Devi; Nik Amah; Dwi Nila Andriani; Pramesti Wahyu Widiastuti
INVENTORY: JURNAL AKUNTANSI Vol 6, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v6i2.14244

Abstract

Companies must meet public expectations to maintain the social contract. This study aims to determine the effect of corporate governance, political connections, and board of directors compensation on social responsibility disclosure. This study uses a quantitative approach with a positivist paradigm. The population of this study is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange in 2021. The research sample is 294 companies. Data were analyzed using multiple regression. The results show that corporate governance positively affects social responsibility, while political connections and board of directors compensation have no effect. Investors and creditors are advised to invest in companies with good governance and disclose CSR activities. This study uses a more comprehensive index measurement.
Co-Authors Abd Rohman Taufiq Alghizzawi, Moawiah Anny Widiasmara Arum Prastiwi Ayu Krisdiyana Chairunnisa, Diaz Martha David Kaluge Devi, Heidy Paramitha Devi, Heidy Paramitha Dwi Nila Andriani Dwi Nila Andriani Erwin Saraswati Karen Septiani M. Agus Sudrajat Maya Novitasari Maya Novitasari Moh. Ubaidillah Nadia Fajriana Nik Amah NURHAYATI, PUJI Pramesti Wahyu Widiastuti Pramesti Widiastuti Puji Nurhayati Shabira, Adelia Rahma Wan Adiba Wan Ismail Wan Ismail, Wan Adiba Zami, Moh. Tajuddin Azzam