Article Per Year (5 Year)
p-Index From 2021 - 2026
3.405
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma I-Finance Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) International Journal of Financial, Accounting, and Management Jurnal Riset Akuntansi Kontemporer Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Mu'awanah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) ProBisnis : Jurnal Manajemen Jurnal Riset Manajemen dan Ekonomi Kajian Ekonomi dan Akuntansi Terapan Journal of Islamic Finance and Economic Studies
Sari, Yetri Martika
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
EARNINGS QUALITY FROM A SHARIA ACCOUNTING PERSPECTIVE: TAX ALLOCATION, PROFIT PERSISTENCE AND PROFIT GROWTH Amelia, Vinca; Martika Sari, Yetri; Devi, Yulistia
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.36293

Abstract

This research examines the influence of tax allocation, profit persistence and profit growth on profit quality partially and simultaneously in manufacturing companies listed on the Jakarta Islamic Index. The sampling technique used in this research was purposive sampling. The number of participants in this study was 55. The data analysis used is panel data regression using the E-Views 12 application. The results of this study show that partially the tax allocation variable (X1), earnings persistence (X2), and profit growth (X3) do not affect earnings quality (Y). Then, the research results show that simultaneously, tax allocation (X1), profit persistence (X2), and profit growth (X3) do not have a significant effect on profit quality. This research provides insight into managing manufacturing companies listed with JII to pay more attention to tax allocation, maintain profit stability, and ensure healthy profit growth. This is important to improve the quality of profits that can be trusted by investors and other stakeholders. Then, profits from a Sharia accounting perspective are allowed according to feasibility, fairness and impartiality principles and must not be infected by the influence of bias that should not occur.
Pengaruh Komitmen Profesional, Tingkat Keseriusan Kecurangan Dan Intensitas Moral Terhadap Intensi Untuk Melakukan Tindakan Whistleblowing Saputra, Vergi; Eliza, Any; Sari, Yetri Martika
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i2.10473

Abstract

Penelitian ini bertujuan untuk mengatahui apakah komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral berpengaruh terhadap intensi untuk melakukan tindakan whistleblowing. Penelitian ini menggunakan Metode kuantitaif. Instrumen penelitian yang digunakan adalah kuesioner dengan menggunakan 3 variabel independen yaitu komitmen professional, tingkat keseriusan kecurangan dan intensitas moral, dan intensi untuk melakukan tindakan whistleblowing sebagai variabel dependen. Dengan 70 sampel  karyawan Bank syariah Indonesia yang terdapat di Bandar Lampung. Penelitian ini menurunkan 4 hipotesis dengan menggunakan metode regresi liner berganda melalui aplikasi SPSS versi 23. Hasil penelitian menunjukana bahwa komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral berpengaruh signifikan terhadap intensi untuk melakukan tindakan whistlebblowing. Keterbatasan pada penelitian ini untuk mengamati intensi untuk melakukan tindakan whistleblowing yang ditentukan oleh variabel komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral, sehingga masih memungkinkan untuk peneliti yang lain melakukan penelitian terkait dengan tema yang sama dengan menambahkan variabel yang lain yang bisa mempengaruhi tindakan whistleblowing. Implikasi pada penelitian ini untuk melihat bagaimana tindakan whistleblowing yang akan ditentukan oleh komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral.
Analisis Implementasi Prinsip Good Governance Dalam Penyusunan Anggaran Pendapatan dan Belanja Desa Berdasarkan Presfektif Ekonomi Islam Sari, Yetri Martika; Tiara, Serly Rahma; Supaijo, Supaijo
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i01.14451

Abstract

Penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Teba Bunuk berpedoman pada Permendagri nomor 113 tahun 2014 tentang pengelolaan keuangan desa. Tahap penyusunan APBDes meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui penerapan prinsip-prinsip tata kelola pemerintahan yang transparan, akuntabilitas, dan partisipatif dalam penyusunan APBDes berdasarkan Perspektif Ekonomi Islam. Penelitian ini merupakan penelitian Studi Kasus di Pemerintah Desa Teba Bunuk Kecamatan Kotaagung Barat Kabupaten Tanggamus. Pengumpulan data pada penelitian kualitatif ini dilakukan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menyatakan bahwa APBDes di Desa Teba Bunuk secara keseluruhan telah dilakukan sesuai dengan peraturan yang berlaku menerapkan asas transpansi, akuntabilitas dan partisipatif masyarakat mulai dari tahap perencanaan sampai dengan pelaporan dan pertanggungjawaban dibuktikan dengan pelaksanaan program APBDes kepada pemerintah. Dalam Perspektif Ekonomi Islam mengenai prinsip good governance sudah diterapkan cukup baik didasarkan dengan ayat-ayat Al-Qur’an dan Sunnah Nabi SAW yaitu Siddiq (jujur), fathanah (cerdas), Amanah (dapat dipercaya), dan Tabliq (transparan) dilihat dari nilai-nilai dasar yang telah dijabarkan menjadi asas-asas tata kelola pemerintahan yang baik.
Sosialisasi Sistem Pembayaran Elektronik (QRIS) sebagai Upaya Meminimalisir Penyebaran Covid-19 Putri, Rosydalina; Wiratama, Pandu; Kurniawan, Agus; Sholihah, Alfiatus; Sari, Yetri Martika
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/almuawanah.v2i2.10358

Abstract

The community service program in the form of socialization is carried out in collaboration with the Head of Pekon Karang Sari, Naningan Water District, Tanggamus Regency, Lampung Province. This activity is motivated by the high number of spread of the Covid-19 virus among business actors who are sourced from the circulation of money. This activity was carried out with the aim to provide socialization to the village community about the use of electronic payment system, namely QRIS as an electronic payment tool as one way to avoid covid-19. The method used is to hold socialization door to door to the people who have a business, shop or umkm. The results of this activity increase the understanding of business actors and attract enthusiastic business actors to minimize the use of cash in transactions.
THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Prastiwi, Arum; Atmini, Sari; Pusposari, Devy; Martika Sari, Yetri; Christinawati Putri, Ferica
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.29561

Abstract

The relationship between CSR disclosure and financial performance remains contentious, particularly in emerging market resource sectors. This study examined the bidirectional relationship between CSR disclosure and profitability in Indonesian oil and gas mining companies from 2012 to 2019 using panel data regression on nine listed firms, yielding 69 observations. CSR disclosure was measured using GRI-G4 indicators, while profitability was assessed through ROA, ROE, NPM, and EPS, with firm size and leverage as controls. The analysis revealed significant reciprocal relationships with contrasting patterns. ROA and NPM showed negative bidirectional relationships with CSR disclosure, suggesting trade-offs between operational efficiency and social transparency. Conversely, ROE and EPS demonstrated positive reciprocal relationships, indicating CSR alignment with shareholder returns. These findings suggest companies should view CSR as a strategic investment, while regulators need stronger frameworks to promote synergy between financial sustainability and responsible disclosure.
EFFECTS OF GENDER MODERATION: LOCUS OF CONTROL, ORGANIZATIONAL BEHAVIOR, BUDGET PLANNING, EMPLOYEE PERFORMANCE Mareta, Yesi Restia; Martika Sari, Yetri; Devi, Yulistia
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.36218

Abstract

The purpose of this study is to analyze how the performance of employees in the organizational bureau of the Lampung Provincial Regional Secretariat, in order to improve their performance, is influenced by individual beliefs, both internal and external, cooperation and responsibility. The research data was collected using a questionnaire and obtained from 42 respondents who are employees at the Lampung Provincial Regional Secretariat Organization Bureau. This study uses a quantitative approach of primary data with research instruments using the questionnaire method, namely distributing questionnaires, then the results are collected and analyzed using SEM-PLS analysis with SmartPLS 3 software. The study results showed that locus of control did not affect employee performance, organizational behavior did not affect employee performance, and budget planning affected employee performance in the Lampung Provincial Regional Secretariat Organizational Bureau. Then, the gender moderation test, which aims to understand if and how gender differences influence the relationship between locus of control, organizational behavior, and budget planning to employee performance, found that gender does not play a significant role in these relationships. The realization of a budget plan must be determined by something other than the difference between men and women in the organizational bureau of the Lampung provincial regional secretariat.
Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province Ekawati, Evi; Sari, Yetri Martika
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1625

Abstract

Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces.   Contribution:  This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.
Influence of environmental performance and green accounting on the financial performance of manufacturing companies from the maqashid syari'ah perspective Ningrum, Anjar Puspa; Sari, Yetri Martika; Ermawati, Liya
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.530

Abstract

The aim of this research is to find out how the influence of environmental performance and green accounting affects the financial performance of manufacturing companies partially and simultaneously, studying companies listed on the Indonesia Stock Exchange for the 2018-2023 period. Purposive sampling is the method used in this investigation. Using the E-Views 10 program, panel data regression analysis is a display of the data used and secondary data sources from annual financial reports and literature related to the topic for collecting data. Research findings show that in particular, environmental performance has a negative and significant influence on audit quality, green accounting has a positive and significant influence on the financial performance of manufacturing companies. Simultaneously, environmental performance and green accounting together have a significant impact on audit quality.
Analyzing the Influence of Productivity, Price, and Population on Indonesia's Food Security: A Study from an Islamic Economic Perspective (2013-2022) Munajahro, Violanida; Nurlaili; Sari, Yetri Martika
Journal of Islamic Finance and Economic Studies Vol. 1 No. 1 (2025): Journal of Islamic Finance and Economic Studies
Publisher : CV. SPDF Harmony

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64268/jifes.v1i1.19

Abstract

Background: Food security is a major concern in Indonesia’s economy, influenced by agricultural productivity, food prices, and population growth. Instability in food supply and price fluctuations threaten national food security. An Islamic economic perspective offers additional insights, emphasizing justice and equitable food distribution.Aims: This study aims to analyze the impact of agricultural productivity, food prices (especially rice), and population size on Indonesia’s food security from 2013 to 2022, using an Islamic economic framework to generate policy recommendations for sustainable food security.Methods: A quantitative approach is used with time-series data from BPS and related sources. The study employs the Vector Error Correction Model (VECM) to examine both short- and long-term dynamics among the variables: agricultural productivity, rice prices, population size, and the food security index.Results: In the short term, agricultural productivity negatively affects food security due to yield instability. Higher rice prices positively impact food security by encouraging local production and competitiveness. Population growth, however, reduces food security by increasing demand. In the long term, both agricultural productivity and rice prices negatively affect food security, while population size shows a positive impact, possibly due to labor supply and market expansion. Conclusion: The study concludes that agricultural productivity, food prices, and population size influence food security in Indonesia differently in the short and long term. From an Islamic economic perspective, sustainable food security can be achieved through equitable welfare and fair distribution of food. Policies that promote increased agricultural productivity, food price stabilization, and sustainable population management are essential to ensuring sufficient food availability for all sectors of society. Therefore, the government must formulate policies that are more adaptive to demographic and economic changes to maintain Indonesia's food security.
Co-Authors Agrayi Afifa Putri Agus Kurniawan Agus Kurniawan Alfiatus Sholihah Alief Rakhman setyanto Amelia, Vinca Any Eliza Arum Prastiwi Christinawati Putri, Ferica Cris Kuntadi Devy Pusposari Ermawati, Liya Evi Ekawati Ghina Ulfah Saefurrahman Lisa Anggraini Mareta, Yesi Restia Munajahro, Violanida Ningrum, Anjar Puspa Nurlaili Nurlaili Nurlaili Pandu Wiratama Ridwansyah Ridwansyah Rosydalina Putri Saputra, Vergi Sari Atmini Serly Rahma Tiara Sholihah, Alfiatus Supaijo Supaijo Supaijo Supaijo Tiara, Serly Rahma Tubarad, Chara Pratami Tidespania Vergi Saputra Wiratama, Pandu Yulinda, Tika Yulistia Devi Yulistia Dewi