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All Journal Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal STEI Ekonomi Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abmas Negeri (JAGRI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Pedagogic Research - Applied Literacy Journal INCOME : Jurnal Akuntansi dan Keuangan Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi JP-MAS : Jurnal Pengabdian kepada Masyarakat
Haryana, Ratih Dewi Titisari
Sekolah Tinggi Ilmu Ekonomi Yapan
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NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR : NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA Haryana, Ratih Dewi Titisari; Prayogi, Gusti Dian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.538-558

Abstract

This study explores the application of neuroaccounting in understanding financial decision-making among culinary MSMEs in East Java. Neuroaccounting offers comprehensive insights by examining how cognitive literacy, emotional intelligence, and financial literacy influence decision-making, with business experience tested as a moderating factor. Using a quantitative design, cluster random sampling was applied to select six regencies with high MSME growth. A total of 407 culinary MSMEs participated, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results show that cognitive literacy, emotional intelligence, and financial literacy significantly affect financial decision-making, while business experience strengthens these relationships. These findings indicate that neuroaccounting can enhance MSMEs’ ability to make better financial decisions by integrating cognitive, emotional, and financial competencies with practical experience. Theoretically, this study extends neuroaccounting by positioning literacy and emotional intelligence as core drivers of MSME decision-making, moderated by business experience. Practically, it offers guidance for policymakers, educators, and practitioners to develop targeted training and experience-based programs that improve financial capabilities and ensure business ustainability
Analisis Rasio Leverage dan Keputusan Investasi terhadap Nilai Perusahaan melalui Kebijakan Deviden Perusahaan Maria Naus; Ratih Dewi Titisari Haryana
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2661

Abstract

The purpose of this study is to examine several elements that affect the firm value of businesses listed on the LQ45 index of the Indonesia Stock Exchange. This study specifically examines how leverage ratio, investment choices, and dividend policy affect business value while taking into account the intervening effect of dividend policy. A purposive sampling procedure was used to select the company's annual financial statements for the period 2019–2023, which served as the data source. Twenty-five businesses that met the requirements to be sampled for the study were found through this approach. A path analysis approach was used in this study to test the causal relationship between the variables. The findings indicate that investment choices and leverage ratio have a significant impact on business value. Both factors are important markers of how businesses handle their financial structure and implement long-term growth strategies. In addition, it has been found that dividend policy serves as an intervening variable that strengthens the relationship between firm value, investment choices, and leverage ratio
Inovasi digital dalam sistem perpajakan: Pengaruh digitalisasi dan literasi digital terhadap kepatuhan wajib pajak di Kabupaten Manggarai Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.461

Abstract

This study aims to examine how digital literacy and digitalization affect taxpayer compliance in Manggarai Regency, one of many regions in Indonesia where tax compliance remains a significant challenge. A quantitative approach with a descriptive-associative design was used. A total of 136 respondents were selected through purposive sampling from individual taxpayers and business entities registered at the Ruteng Tax Office (KPP Pratama). A five-point Likert-type questionnaire was used to collect data, and then occasionally using a number of linear regression models with Statistical Program for Social Science (SPSS) version 27. The results showed that digitalization of the tax system had a positive and significant effect on taxpayer compliance. Similarly, digital literacy had a positive and significant effect on taxpayer compliance, with digital literacy emerging as the dominant variable, explaining 36.4% of the variance. These results indicate that for digital transformation in tax settlement, two things are needed, capable digital facilities and improving the digital capabilities of taxpayers.
PENDAMPINGAN AUDIT INTERNAL SEDERHANA BAGI PENGURUS MASJID QOLBUN SALIM DALAM RANGKA TRANSPARASI DANA UMAT Gusti Dian Prayogi; Annisah Febriana; Ratih Dewi Titisari Haryana; Rudiana Fibriani; Herlambang Pudjo Santosa
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2026): JP-MAS: Volume 8 Nomor 1 Edisi Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/vrm99332

Abstract

Pengelolaan dana rumah ibadah yang bersumber dari masyarakat menuntut adanya akuntabilitas yang tinggi untuk menjaga kepercayaan jemaah. Masjid Qolbun Salim menghadapi permasalahan mendasar berupa lemahnya sistem pengendalian internal keuangan, ditandai dengan pencatatan kas tunggal secara manual, ketidaktertiban pengarsipan bukti fisik, serta dominasi fungsi bendahara tanpa pengawasan berlapis. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman taktis dan keterampilan praktis bagi pengurus masjid serta perwakilan jemaah dalam menjalankan fungsi pengawasan keuangan secara mandiri melalui metode rekonsiliasi tiga titik (three-way matching). Metode pelaksanaan program menggunakan pendekatan Participatory Action Research (PAR) melalui tahapan Focus Group Discussion (FGD), pelatihan penyusunan instrumen lembar kerja pemeriksaan (checklist audit), serta pendampingan simulasi audit lapangan terstruktur selama 5 hari. Hasil evaluasi kuantitatif menunjukkan lonjakan pemahaman peserta yang signifikan, di mana skor rata-rata pre-test Kelompok DKM meningkat dari 38% menjadi 84% pada saat post-test, dan Kelompok Jemaah melonjak dari 46% menjadi 88%. Secara kualitatif, pengabdian ini berhasil mengurai penumpukan fungsi bendahara melalui penerapan prinsip kendali ganda (dual control) dan menghasilkan draf Standar Operasional Prosedur (SOP) laporan transparansi kas bulanan yang bebas dari salah saji. Keterbatasan program ini terletak pada singkatnya durasi pendampingan yang belum menyentuh audit manajemen aset non-kas. Oleh karena itu, disarankan bagi program pengabdian selanjutnya untuk melakukan monitoring pasca-pelatihan secara berkala serta mengembangkan dasbor pelaporan keuangan digital berbasis cloud computing demi mewujudkan transparansi dana umat yang berkelanjutan.
PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP LAPORAN KEUANGAN UMKM KAMPUNG KUE RUNGKUT LOR SURABAYA Fitria Angelina; Ratih Dewi Titisari Haryana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5932

Abstract

Financial management is the most important task for business actors, especially micro-economic actors who often operate at the MSME level. To run their business, business actors must have financial literacy. The purpose of this study is "to determine the effect of financial management and the level of financial literacy on the financial reports of MSMEs in Kampung Kue Rungkut Lor, Surabaya. The research methodology used is a quantitative approach." The sampling technique used was the saturation technique with a sample size of 68 MSME actors. The questionnaire was sent as part of the research data collection technique using primary data. SPSS is a statistical program used to analyze data. Based on the results of the study, the financial reports of MSMEs in the Kampung Kue Rungkut Lor area of ​​Surabaya are significantly influenced by financial management and financial literacy, both partially and simultaneously.
The Digitalization of the Tax System and Literacy to Increase Taxpayer Compliance Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1383

Abstract

This study was motivated by the need to improve taxpayer compliance in Manggarai Regency amid geographical challenges and the ongoing digital transformation of public services. The digitalization of the tax system and the enhancement of digital literacy are considered strategic instruments to increase tax compliance and strengthen regional fiscal capacity. Therefore, this research aims to analyze the influence of tax system digitalization and digital literacy on taxpayer compliance in Manggarai Regency. The study employed a quantitative approach with a descriptive-associative design. Data were collected through questionnaires distributed to registered taxpayers using purposive sampling techniques. The collected data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings indicate that tax system digitalization significantly improves taxpayer compliance by reducing administrative barriers, increasing accessibility, and enhancing transparency in tax services. Furthermore, digital literacy was found to play a crucial role in enabling taxpayers to effectively utilize digital tax platforms and fostering trust in government services. The results also reveal a positive interaction between tax system digitalization and digital literacy, indicating that technological innovation becomes more effective when supported by adequate user competencies. In conclusion, taxpayer compliance in Manggarai Regency is strongly influenced by the synergy between a reliable digital tax system and taxpayers’ digital literacy levels.
Efektivitas Pengukuran Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Indonesia Stock Exchange Maria Reineldis Jemimi; Ratih Dewi Titisari Haryana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4708

Abstract

This research aims to determine the effect of stock ratio, return on assets and return on equity on share prices in coal sub-sector mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The companies in the sample are 11 of the 25 coal sub-sector mining companies listed on the Indonesian Stock Exchange from 2019 to 2022. The data collection technique used is documentation. Meanwhile, the data analysis used is statistical techniques using the SPSS version 23 program. The analytical method used is multiple linear analysis. Before carrying out the test on multiple linear equations, classical assumption testing consisting of data normality test, multicollinearity test, heredity test and autocorrelation test. After the data is free from classical assumptions, hypothesis testing is carried out using the t test to see the influence of each independent variable on the dependent variable. Based on the results of the analysis, it is known that the current ratio, return on assets and return on equity variables have a significant effect on stock prices.
KEPUTUSAN DETERMINAN PERUSAHAAN DALAM REVALUASI ASET TETAP (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Ratih Dewi Titisari Haryana; Annisah Febriana
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.215

Abstract

Fixed asset revaluation is an action that can be requested back accurately to describe the true value of a company's assets. Based on PSAK 16 companies in Indonesia can choose the cost method or the revaluation method on their fixed assets. The purpose of this study is to determine the factors that influence the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX). It is predicted that the factors influencing the revaluation of fixed assets are leverage, firm size and fixed asset intensity. The statistical method used in this research is descriptive statistics and logistic regression. The sample used in this study were manufacturing companies in the basic and chemical industry sectors in 2019-2021 which were listed on the IDX. The sampling technique used purposive sampling technique. The results of this study indicate that the leverage factor has a significant effect on the revaluation of fixed assets. Meanwhile, the firm size factor and the proportion of fixed assets have no significant effect on the revaluation of fixed assets.
SHORT-TERM FINANCIAL PLANNING AND SIMPLE INVESTMENT EDUCATION FOR THE WELFARE OF MSME OWNERS IN SURABAYA Ratih Dewi Titisari Haryana; Annisah Febriana
Pedagogic Research-Applied Literacy Journal Vol. 1 No. 4 (2024): Volume 1 Number 4 August-October 2024
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/tgs22g73

Abstract

MSMEs play a vital role in the regional economy but still face challenges such as low financial literacy and limited understanding of investment. These conditions lead to weak financial planning and poor welfare for business actors. This community service activity aims to improve MSME owners' understanding of short-term financial planning and simple investment as an effort to strengthen business financial resilience. The implementation method used an educative-participatory approach through interactive workshops, discussions, case studies, and brief mentoring conducted at the Gunung Anyar Culinary Tourism Center in Surabaya. The results showed an increase in participants' understanding of separating personal and business finances, cash flow management, simple financial recording, and the introduction of low-risk investment instruments. Participant satisfaction surveys based on material quality, delivery methods, and activity benefits showed a very high level of satisfaction. Overall, this activity is considered effective and relevant in supporting more planned and sustainable MSME financial management.
PENGARUH PENGELOLAAN RISIKO TERHADAP KINERJA PERUSAHAAN MELALUI GOOD GOVERNANCE PADA BPR BANK GRESIK Ratih Dewi Titisari Haryana; Arief Nurdiannova Qurrochman
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 9 No 2 (2024): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v9i2.247

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengelolaan risiko dan penerapan prinsip Good Governance terhadap kinerja BPR Bank Gresik, sekaligus menguji peran Good Governance sebagai mediator dalam hubungan antara pengelolaan risiko dan kinerja perusahaan. Studi ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis) untuk memahami hubungan antar variabel. Hasil penelitian mengungkapkan bahwa pengelolaan risiko memiliki dampak positif yang signifikan terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam mengidentifikasi dan mengelola risiko secara efektif berkontribusi pada peningkatan kinerja. Selain itu, Good Governance juga terbukti berpengaruh positif dan signifikan terhadap kinerja perusahaan, mengindikasikan bahwa implementasi prinsip-prinsip tata kelola yang baik mampu mendukung perbaikan kinerja operasional maupun keuangan. Lebih lanjut, Good Governance berperan sebagai mediator penting yang memperkuat hubungan antara pengelolaan risiko dan kinerja perusahaan. Dengan penerapan tata kelola yang baik, pengelolaan risiko dapat dioptimalkan untuk mendukung pencapaian kinerja yang lebih unggul.
Co-Authors Anisa Anisa Annisah Febriana SE., MSi., Ak., CA Arief Nurdiannova Qurochman Arief Nurdiannova Qurrochman Fitria Angelina Gabrini Anggojo Jebarus Gusti Dian Prayogi Herlambang Pudjo Santosa Lasarus Ikung Maria Naus Maria Reineldis Jemimi Nabila Zahra Rahadatulaisy Nur Hidayah Rudiana Fibriani Santoso, Herlambang Pudjo Teguh Setiawan Wibowo