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All Journal Jurnal Konseling dan Pendidikan JEB17 : Jurnal Ekonomi dan Bisnis Jurnal Kajian Akuntansi Widya Cipta : Jurnal Sekretari dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JIKA: Jurnal Ilmu Keuangan dan Perbankan Arthavidya Jurnal Ilmiah Ekonomi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) SWARNA Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia Pendidikan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian UMKM Moneta : Journal of Economics and Finance
Hariyani, Diyah Santi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation Hariyani, Diyah Santi; Nining Rahmawati; Rollis Ayu Ditasari
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16421

Abstract

This study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a sample size of 102 companies. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS 25. The results of the study indicate that prudence has a significant positive effect on earnings management. CEO gender has a significant negative effect on earnings management and CEO tenure has a significant negative effect on earnings management. The audit committee was unable to moderate the effect of prudence on earnings management. However, the audit committee was able to moderate the effect of CEO gender and CEO tenure on earnings management. This study is expected to add insight into how prudence, CEO gender and CEO tenure affect earnings management with the audit committee as a moderating variable. This study makes a significant contribution to understanding the dynamics of corporate governance and the quality of financial reporting. Keywords: Accounting Conservatism; CEO Gender; CEO Tenure; Earnings Management; Prudence
PENYULUHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS TEKNOLOGI PADA KOPERASI SMAN 1 KARAS MAGETAN Rantika, Maulina Dwi; Hariyani, Diyah Santi; Astuti, Neneng Fajar; Handayani, Putri Retno; Lestari, Preti Puji; Anggraini, Monita; Nurcahyo, Andika
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 5 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i5.573

Abstract

Kurangnya pemahaman dan pengetahuan siswa siswi SMAN 1 KARAS tentang pentingya laporan keuangan yang tersedia akurat dan tepat waktu. Belum dimilikinya sistem administrasi keuangan dan manajemen keuangan yang baik. Metode yang digunakan dalam kegiatan abdimas bagi siswa SMKN 1 Karas Magetan, yaitu sebagai berikut: Memberikan penjelasan, yang berisikan jenis-jenis laporan keuangan, dan perkenalan fitur Microsoft Excel dimulai dari membuat format jurnal junal, format laporan laba/rugi, format neraca saldo. Semua pembuatan format menggunakan rumus formula yang ada di Microsoft Excel. Tujuan dari pengabdian masyarakat ini adalah memberikan wawasan dalam penyusunan laporan keuangan menggunakan microsoft Excel. Hasil dari pelaksanaan kegiatan pelatihan ini yaitu siswa dapat menyusun jurnal –jurnal, neraca saldo dan laporan keuangan laba rugi dengan menggunakan Microsoft Excel. Peserta merasakan manfaat yang besar dari penyuluhan yang telah diberikan dalam menyusun laporan keuangan dengan menggunakan Microsoft Excel menjadi lebih cepat, mudah, akurat dan efisien.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN SEKTOR PERBANKAN SEBELUM DAN SELAMA PANDEMI COVID-19 Cantika, Renata Bela; Hariyani, Diyah Santi; Saputra, Arifiansyah
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 3 No. 2 (2022): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v3i2.1767

Abstract

This study aims to determine the influence of Financial Technology on bank profitability in terms of the profitability ratio of ROA, ROE, NIM, BOPO before and during the Covid-19 pandemic. Researchers conducted research on 4 conventional banks owned by BUMN, namely Bank Mandiri, BNI, BTN, and BRI for the period of financial statements before the Covid-19 pandemic in 2018-2019 and financial statements during the Covid-19 pandemic, namely 2020-2021. The population of this study is banking sector companies listed on the Indonesia Stock Exchange as many as 4 state-owned companies, namely Bank Mandiri, BNI, BTN and BRI that have implemented or adopted FinTech services from 2018-2021. The sampling technique carried out by the researchers used purposive sampling. The data collection technique in this study is the documentation method. The data analysis techniques used in this study are Descriptive Statistical Analysis, Classical Assumption Test, and Paired Sample t-Test. The results showed that there were differences in ROA, ROE, and NIM at Bank Mandiri, while BOPO had no differences. In Bank BNI, BTN, and BTN variables ROA, ROE, NIM, and BOPO there is no difference. Key words : Financial Technology, Profitability, Conventional Bank
SOSIALISASI KOPERASI GUNA MENINGKATKAN SDM UNTUK MENGHADAPI TANTANGAN DI ERA INDUSTRI 4.0 PADA KOPERASI SMKN 1 WONOASRI Handono Putri, Intan Windyar; Hariyani, Diyah Santi; Ganesa Berlian, Bianka Lintang Aura; Hidayatulloh, Ardi Kurniawan; Rosiliawati, Sella Silvi; Amanda, Yola Diva; Wahyuningtyas, Novi Triana; Permatasari, Sindi Intan
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Pengabdian Masyarakat ini dilatarbelakangi guna meningkatkan mutu SDM untuk menghadapi tantangan di era industri 4.0 pada koperasi sekolah SMKN 1 WONOASRI. Tujuan yang hendak dicapai pada pengabdian masyrakat ini, yaitu agar siswa SMKN 1 WONOASRI dapat memahami dasar koperasi dan terlibat dalam kegiatan koperasi sekolah. Dengan sasaran sosialisai kelas XI jurusan audio dan video berjumlah 35 siswa. Pengabdian masyrakat ini dilakukan dengan pendekatan pemahaman pengerjaan soal pretest dan posttest. Hasil dari kegiatan tersebut sudah dapat dikatakan baik, hal itu dapat dilihat dari perkembangan pemahaman antara hasil evaluasi uji pretest dan posttest serta tanya jawab.
PELATIHAN DASAR PENYUSUNAN LAPORAN KEUANGAN KOPERASI PERHUTANI DI SARADAN Darusman, Dita Mariska Candra; Hariyani, Diyah Santi; Prasasti, Pinkan Amita Tri; Sholikhah, Octarina Hidayatus
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 12 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i12.1105

Abstract

Kurangnya pemahaman tentang akuntansi koperasi terkait penyusunan laporan keuangan di Koperasi Perhutani, permasalahan tersebut yang menjadi latar belakang kegiatan pelatihan yang dilaksanakan. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman dan pengetahuan tentang d laporan keuangan koperasi bagi para pengurus dan karyawan koperasi secara konseptual maupun teknikal. Tempat kegiatan adalah di Koperasi Perhutani Saradan. Metode yang digunakan dalam kegiatan pelatihan ini adalah dengan ceramah dan diskusi. Pelaksanaan kegiatan pelatihan ini memberikan manfaat dalam meningkatkan pemahaman dan pengetahuan laporan keuangan secara konseptual maupun teknikal dan selanjutnya dapat di laksanakan untuk menunjang aktivitas bisnis di koperasi. Hasil evaluasi kegiatan pelatihan menunjukkan bahwa tingkat pemahaman terhadap materi yang disampaikan sangat baik. Mengingat manfaat besar yang diberikan dari kegiatan pelatihan, maka pelatihan yang sama dapat dilakukan pada organisasi atau kelompok masyarakat seperti UMKM sehingga dapat memberikan kontribusi terhadap meningkatkan pengetahuan mereka dalam mengelola keuangan lebih efektif dan efisien.
A study on the effect of risk-based auditing on organizational financial performance Wahyuandari, Wenni; Minarni, Eni; Hariyani, Diyah Santi
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1143500

Abstract

This study investigates the effect of Risk-Based Auditing (RBA) on organizational financial performance by exploring its integration into auditing practices and its influence on decision-making processes. Using a qualitative research approach, the study employs literature review and library research to synthesize existing findings from academic journals, books, and institutional reports on the subject. Risk-based auditing, a strategic approach to auditing that prioritizes areas of highest risk, has gained prominence in modern auditing practices due to its potential to enhance the accuracy and reliability of financial statements. The review reveals that organizations implementing RBA experience improved financial performance through better risk identification, proactive risk management, and enhanced resource allocation. Furthermore, RBA contributes to better alignment between organizational objectives and financial outcomes, supporting long-term sustainability. However, the study also identifies challenges such as insufficient implementation in some sectors, lack of skilled professionals, and limited awareness of the full benefits of RBA. This paper provides valuable insights into the role of RBA in improving financial outcomes, while highlighting the need for further empirical research to validate its direct impact on organizational performance across different industries. The findings underscore the importance of integrating risk management strategies into auditing frameworks for sustained financial health.
Analisis Pengaruh Faktor Fundamental terhadap Return Saham Hariyani, Diyah Santi; Setiyono, Wahyu; Langgeng. W, Anggita; Apriyanti, Apriyanti
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1646

Abstract

Purpose this study to test empirically the influence of fundamental factors on Stock Return. Quantitative research, with purposive sampling method of property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2016 using the quarterly period. which meets the criteria has been selected as a sample of 23 companies to analyze data by techniques used in this study are multiple regression and hypothesis testing using t-test and F-test with a significant level of 5%. results of this research show that only partially Interest Rate that significantly influence the Return of Share, while the Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) and Inflation is not significant effect on Stock Return. While simultaneously Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Interest Rate and Inflation significantly influence Stock Return.Keywords: Fundamental Factors, Stock Return.
KETEPATAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL DI INDONESIA Kartikasari, Kartikasari; Hariyani, Diyah Santi
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.123 KB) | DOI: 10.29407/nusamba.v4i2.12651

Abstract

Abstract This study aims to analyze the condition of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2015-2017 using the Ohlson Model, Fulmer Model, CA-Score Model and Zavgren Model. The data used in this study was secondary data derived from the financial statements of retail companies found on the Indonesian Stock Exchange. The data analysis technique used was inferential statistics and Kruskal-Wallis test. The results of this study indicated that Ohlson's model is best at predicting Financial Distress in retail companies in Indonesia with an accuracy rate of 83.33%, CA-Score Model with 30% accuracy rate, as well as the Fulmer Model and Zavgren Model with an accuracy rate of 0.00 %
Co-Authors Aglis Andhita Hatmawan, Aglis Andhita Amanda, Yola Diva Anggraini, Monita Apriyanti Apriyanti Arumsari, Bella Tri Astuti, Neneng Fajar Azizah, Maratul Cantika, Renata Bela Darusman, Dita Mariska Candra Eni Minarni, Eni Ermalita, Ervicha Ganesa Berlian, Bianka Lintang Aura Handayani, Putri Retno Handono Putri, Intan Windyar Hidayatulloh, Ardi Kurniawan Juliyanti, Wiwin Kartikasari Kartikasari, Kartikasari Kuncoro, Dwi Langgeng. W, Anggita Lestari, Preti Puji Murtini Nekky Rahmiyati Nining Rahmawati Nurcahyo, Andika Octarina Hidayatus Sholikhah Permatasari, Sindi Intan Pinkan Amita Tri Prasasti, Pinkan Amita Tri Rantika, Maulina Dwi Rollis Ayu Ditasari Rosiliawati, Sella Silvi Saputra, Arifiansyah Sari, Anggun Renita Setiyono, Wahyu Sulistiyowati, Liliek Nur Tri Ratnawati Ubaidillah, Moh. Utami, Ratna Sri Vidalia, Dilla Wahyudi, Nico Wahyuningtyas, Novi Triana Wenni Wahyuandari