Article Per Year (5 Year)
p-Index From 2021 - 2026
3.734
P-Index
This Author published in this journals
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
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Tracing the Roots of Utilitarianism and Rationality in Social Exchange Theory to Develop a Sustainable Organizational Behavior Model Teguh Setiawan Wibowo; Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.257

Abstract

This study traces the philosophical roots of utilitarianism and rationality in Social Exchange Theory (SET) and reconceptualizes it to develop a sustainable organizational behavior model in human resource management. Employing a library research approach with theoretical analysis of Scopus and Web of Science-indexed literature, the findings reveal that SET has been treated as self-contained, whereas historically and philosophically it derives from utilitarianism (Bentham, Mill), behaviorism (Skinner), and rational choice theory (Coleman). The reduction of utilitarianism's complexity, particularly Mill's concept of higher pleasures and the conceptual ambiguity between Homans' and Blau's approaches have led to limitations in explaining sustainable organizational behavior. This study reconceptualizes SET through a three-level model integrating philosophical level (utilitarianism, capability approach), theoretical level (SET, self-determination theory, social identity theory), and practical level (green HRM, work-life balance, employee well-being). This model shifts focus from managing transactions to cultivating relationships, recognizing the roles of value congruence, basic psychological need fulfillment, and generalized reciprocity in fostering sustainable behavior. The study concludes that SET needs reconceptualization as a theory of co-creation of value transcending individual utility maximization, while identifying future research agendas for developing more humanistic and relevant HRM scholarship in response to sustainability demands.
Pengaruh Adopsi Cloud Accounting, Literasi Digital Keuangan dan Kesiapan Infrastruktur TI terhadap Kualitas Pelaporan Keuangan UMKM Annisah Febriana; Ratih Dewi Titisari Haryana; Teguh Setiawan Wibowo
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.261

Abstract

Accounting digitization is an important need for MSMEs because the quality of financial reporting determines access to financing, business control, and managerial decision-making. This study aims to analyze the influence of cloud accounting adoption, financial digital literacy, and information technology infrastructure readiness on the quality of MSME financial reporting. The study uses a quantitative approach with a survey method on 120 MSME actors in the trade and service sector in Surabaya who have recorded transactions digitally. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The instrument test results show that all items are valid and reliable. The regression results prove that the adoption of cloud accounting has a positive and significant effect on the quality of financial reporting. Financial digital literacy and the readiness of information technology infrastructure also have a positive and significant effect. Simultaneously, the three variables had a significant effect with the Adjusted R Square of 0.593. These findings show that the quality of MSME financial statements is not only determined by the use of applications, but also by the ability of users and the readiness of supporting technology. The implications of the research emphasize the importance of digital accounting training, assistance in the use of applications, and strengthening the digital infrastructure of MSMEs.
Greenwashing dalam Pelaporan Keberlanjutan: Konstruksi Makna dan Dilema Profesional Akuntan Manajemen pada Perusahaan Manufaktur Terbuka di Indonesia Ratih Dewi Titisari Haryana; Herlambang Pudjo Santosa; Nur Hidayah
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.262

Abstract

The practice of greenwashing, misleading environmental sustainability claims without real substance has become a serious threat to the integrity of sustainability reporting in Indonesia after the implementation of POJK Number 51/POJK.03/2017. This research aims to explore how management accountants and internal auditors in public manufacturing companies construct meaning, respond and negotiate pressure to legitimize environmental claims of dubious truth. The research uses a qualitative approach with an interpretive phenomenological design. Data was collected through semi-structured in-depth interviews with 18 informants consisting of senior management accountants, sustainability managers, internal auditors, and audit committees from six manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique uses interpretative phenomenological analysis (IPA). The results of the study reveal three main themes: (1) the dual institutional pressures that drive decoupling between narratives and environmental realities; (2) the moral rationalization that accountants use to negotiate their professional integrity; and (3) the limited verification capacity of internal auditors in detecting environmental claims non-conformity. This research contributes to the environmental accounting literature by presenting the perspectives of internal actors that have rarely been studied, and offers policy implications for regulators, the accounting profession, and the board of commissioners in strengthening the integrity sustainability reporting ecosystem.
Analisis Dampak Depresiasi Rupiah Terhadap Profitabilitas Perusahaan Publik: Peran Transformasi Digital Pada Emiten Bursa Efek Indonesia Nur Hidayah; Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.264

Abstract

This study aims to analyze the impact of rupiah depreciation on public company profitability and examine the role of digital transformation as an adaptive mechanism in responding to external economic pressures. Exchange rate volatility is one of the macroeconomic factors affecting corporate cost structures, particularly firms dependent on imported raw materials, foreign currency debt, and international trade activities. On the other hand, digital transformation enables firms to improve operational efficiency through business process automation, digital accounting systems, enterprise resource planning (ERP), and supply chain optimization. This study applies a quantitative approach using panel data of non-financial companies listed on the Indonesia Stock Exchange during 2020–2025. Profitability is measured using Return on Assets (ROA), rupiah depreciation is measured based on Bank Indonesia exchange rates, while digital transformation is measured using digital disclosure index from annual reports. The analysis method employs Moderated Regression Analysis (MRA). The study contributes theoretically to accounting literature by integrating macroeconomic factors and corporate digitalization in explaining financial performance.
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