Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.765

P-Index

This Author published in this journals

All Journal Journal of Economics, Business, & Accountancy Ventura SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Doktor Manajemen (JDM) Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal

Arofah, Triani

Unknown Affiliation

Author-ID : 1211600

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 18 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Model Tata Kelola Badan Usaha Milik Desa (BUMDes) di Desa Sigaluh, Kecamatan Sigaluh, Kabupaten Banjarnegara Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.10753

BUMDes was established to improve the economic resilience of the village. The objective of establishing BUMDes will not be achieved unless BUMDes governance runs effectively in accordance with BUMDes governance principles. Sigaluh Village is one of the villages in Sigaluh Sub-district, Banjarnegara Regency that has a BUMDes with an active status but has not been operating properly. The manager's lack of knowledge and understanding of BUMDes good governance is one of the causes of BUMDes activities not being carried out. This charity activity aims to help find solutions so that BUMDes can be managed effectively. Strengthening governance principles through collaborative, participatory, emancipative, transparent, accountable and sustainable actions is the model developed in this activity.

TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.

Does an ethic matter to predict misreporting behavior? Rafinda, Ascaryan; Arofah, Triani; Mustafa, Rasyid Mei; Ompusunggu, Halomoan
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.389

This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behavior. Those studies conclude that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behavior. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 × 1 between the subjects where the manipulation is by positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. Difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behavior of employees, the company can focus on situational factors rather than individual moral.

FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Agustiani, Rafika; Lestari, Puji; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Nadifah, Rifda; Kusuma, Poppy Dian Indira; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.

Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 Azhar, Ade Novianti; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.

Tata Kelola Keuangan BUMDesma untuk Mewujudkan Tujuan Pembangunan Berkelanjutan Desa di Kecamatan Kalibagor, Kabupaten Banyumas Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.11252

One of the government's two national programs, the Post-pandemic National Economic Recovery, and the other, the Acceleration of the Village-Sustainable Development Goals (SDGs), relies heavily on village owned enterprises, or BUMDes. Thus, in order for BUMDes Joint to become the engine that propels the village economy, it is necessary to have good and accurate financial management. The purpose of this research is to examine and characterize BUMDes Bersama's financial management in light of the concepts of open, accountable, participatory, and disciplined village finance management. Data for this qualitative study came from a variety of sources, including documentation and non-structured interviews. Although the Joint BUMDes has put the financial management principles into practice, some of these principles, particularly those pertaining to accountability, transparency, and budget order and discipline, are still lacking. The Joint BUMDes business unit's inability to produce comprehensive financial reports due to a lack of manpower and an inadequate system for making publicly available financial data is the driving force behind the subpar execution of this principle.

ANALISIS PENGARUH LAPORAN ARUS KAS TERHADAP RETURN SAHAM PERUSAHAAN INDEKS KOMPAS100 2019-2023 Ramadhani, Wanda Putri; Uyun, Linatul; Sulaiman, Syifa' Ibnatu; Arofah, Triani
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12444

Penelitian ini merupakan penelitian kuantitatif menggunakan data keuangan yang bertujuan untuk mengetahui dan menganalisis pengaruh Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan terhadap Return Saham pada perusahaan yang terdaftar dalam Kompas100 BEI periode 2019-2023. Populasi dalam penelitian ini adalah seluruh perusahaan tetap yang terdaftar dalam Kompas100 periode tahun 2019-2023. Sampel diambil menggunakan metode Purposive Sampling, dengan kriteria: merupakan perusahaan tetap yang terdaftar dalam Kompas100 BEI periode 2019-2023, perusahaan yang menerbitkan laporan tahunan selama masa pengamatan yaitu 2019-2023, dan perusahaan yang menyajikan data dengan lengkap terkait variabel-variabel penelitian ini yaitu Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan. Analisis data menggunakan teknik analisis regresi berganda pada IBM SPSS Statistic versi 27.0. Hasil penelitian ini menunjukkan bahwa Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan, dan Laba Akuntansi berpengaruh positif terhadap Return Saham. Implikasi dari penelitian ini bagi perusahaan adalah dapat meningkatkan arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba akuntansi karena terbukti berpengaruh terhadap return saham yang akan membuat investor tertarik untuk berinvestasi. Implikasi selanjutnya bagi investor adalah dapat dijadikan acuan dan pertimbangan sebelum mengambil keputusan investasi, khususnya investasi saham. Anda bisa melihat terlebih dahulu arus kas operasi, arus kas investasi, dan arus kas pendanaan perusahaan karena terbukti berpengaruh positif terhadap return saham.

Co-Authors Adi Indrayanto Agustiani, Rafika Ascaryan Rafinda Atiek Sri Purwati Azhar, Ade Novianti Bagas Gumintang Eliada Herwiyanti Halomoan Ompusunggu Icuk Rangga Bawono, Icuk Rangga Jati, Dian Purnomo Joni Prayogi Kusuma, Poppy Dian Indira Kusumastati, Widyahayu Warmmeswara Mukaromah, Syifa Kemala Mustafa, Rasyid Mei Nadifah, Rifda Negina Kencono Putri Nur Aini Oman Rusmana PUJI LESTARI Rahmajati, Emir Surya Ramadhani, Wanda Putri Rini Widianingsih, Rini Rohman, Zanuar Lutfi Sari, Vina Maya Siti Maghfiroh Sulaiman, Syifa' Ibnatu Suliyanto Suliyanto Sunarmo, Agus Suparlinah, Irianing Ubay, Berlian Muhammad S. Uyun, Linatul Wita Ramadhanti Wulandari, Ratu Ayu Sri

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search