Article Per Year (5 Year)
p-Index From 2021 - 2026
1.182
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen FINANCIAL : JURNAL AKUNTANSI Journal of Economics, Business, and Government Challenges Jurnal Abdimas Ilmiah Citra Bakti (JAICB) eMBeJi : Manajemen dan Bisnis Jurnal Mount Hope Global Economic Journal Journal Accounting International Mount Hope Mount Hope Management International Journal
Utami, Martiana Riawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PERILAKU CEO DAN PENURUNAN NILAI GOODWILL: STUDI KEPERILAKUAN KEPERCAYAAN DIRI BERLEBIH Utami, Martiana Riawati; Rashid, Maryam Agustine Huwaidah; Nugroho, Albertus Henri Listyanto
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.336

Abstract

Penelitian ini bertujuan menyelidiki tendensi CEO untuk mencatat adanya penurunan nilai goodwill perusahaan ketika CEO memiliki perilaku berkepercayaan diri berlebih. Penelitian ini memberikan kebaharuan dengan memberikan penjelasan pencatatan penurunan nilai goodwill dengan sudut pandang keperilakuan. Selanjutnya, penelitian ini menggunakan latar belakang negara berkembang yang memiliki karateristik pendapatan menegah kebawah dan memiliki ketidakpastian ekonomi masa depan. Kedua pembaharuan tersebut memberikan penjelasan yang lengkap mengenai fenomena penurunan nilai goodwill. Proksi yang digunakan untuk mengukur kepercayaan diri berlebih adalah pengeluaran modal dan pencatatan penurunan nilai goodwill adalah delta goodwill. Penelitian ini menggunakan sampel semua perusahaan yang tercatat di Bursa Efek Indonesia pada periode tahun 2012-2019 dengan total sebanyak 878 data observasi. Metode analisis data yang digunakan untuk menguji hubungan antara kepercayaan diri berlebih dan pencatatan penurunan nilai goodwill adalah regresi tobit. Hasil pengujian menunjukkan bahwa terdapat asosiasi antara kepercayaan diri berlebih dan pencatatan penurunan nilai goodwill perusahaan. Penelitian ini berimplikasi bagi investor yang dapat menaruh kepercayaan lebih pada perusahaan yang memiliki tingkat akuisisi yang tinggi, karena perusahaan tersebut berkecenderungan memenuhi pedoman pelaporan keuangan.Kata Kunci: Kepercayaan Diri Berlebih CEO, Negara Berkembang, Penurunan Nilai Goodwill, Pengungkapan Penurunan, Negara Berkembang
PENERAPAN MONITORING TERHADAP PENCATATAN PEMBIAYAAN & PENGIKATAN NOTARIS PADA PT BPR BKK JATENG (PERSERODA) KC MAGELANG Putri, Vina Aprilia; Utami, Martiana Riawati
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.683

Abstract

PT BPR BKK Jateng (Perseroda) KC Magelang is a microfinance institution that is ready to serve the needs of the community for credit and savings. This study aims to analyze the implementation of monitoring of financing recording & notary binding at PT BPR BKK Jateng (Perseroda) KC Magelang. Effective monitoring of the financing recording and notary binding process is very important to ensure security and compliance in banking operations. The research used is a qualitative method with a case study approach, which includes in-depth interviews with related parties, direct observation, and document analysis. The results of this study provide recommendations for improving the effectiveness of monitoring, including the use of more advanced information technology.
The Impact of ESG Performance on Firm Value: A Study of High and Low Profile Industries in Southeast Asia Utami, Martiana Riawati; Naufal Afif
Journal of Economics, Business, and Government Challenges Vol. 8 No. 1 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i1.1523

Abstract

The objective of this study is to gather empirical evidence on the relationship between environmental, social and governance performance (ESG performance) and firm value. The study also aims to identify any differences in ESG performance on firm value between high-profile and low-profile industry types. The research sample has been divided based on the type of high-profile and low-profile industry, in order to ascertain the relationship between ESG performance and firm value, with the aim of identifying any differentiating variables. The study utilises a sample comprising companies listed on the Stock Exchange of Thailand, Bursa Malaysia, Singapore Exchange, Philippine Exchange and Indonesia Stock Exchange between 2014 and 2019. The sample was selected using the purposive sampling method. The data analysis employs panel data regression analysis using the Generalised Least Squares (GLS) method. The findings of this study demonstrate that ESG performance has a positive impact on firm value. Furthermore, the ESG performance of companies in the high-profile industry type has the potential to influence the growth of firm value. This research offers insights that can inform the decision-making processes of companies seeking to implement sustainability-related programmes and operational mechanisms through ESG performance. Additionally, it provides a valuable resource for investors considering sustainability information when making investment decisions.
ANALISIS EFEKTIVITAS PENERAPAN PROGRAM APU PPT UNTUK MENCEGAH PENCUCIAN UANG PADA PT BPR BKK JATENG (PERSERODA) KC MAGELANG Ulfah, Riska Aulia; Utami, Martiana Riawati
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.707

Abstract

This study aims to analyze the effectiveness of the implementation of the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program at PT BPR BKK Jateng (Perseroda) Magelang Branch Office. The APU PPT program is one of the important efforts in maintaining the integrity of the financial system and preventing misuse of banking services for illegal activities. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and document studies. The results of the study indicate that the implementation of the APU PPT program at PT BPR BKK Jateng KC Magelang has been in accordance with applicable regulations, although there are still several obstacles such as the lack of in-depth training for employees and an early detection system that is not yet fully automated. In conclusion, the implementation of APU PPT in this institution is quite effective but still needs to be improved by strengthening human resource capacity, updating the reporting system, and increasing education for customers.
KENDALA PENERAPAN PELAPORAN PPH PASAL 21 DAN ZAKAT SEBAGAI PENGURANG PAJAK: PENDEKATAN KUALITATIF (STUDI KASUS KARYAWAN BSI KCP SEMARANG Imendra, Amaylia Rizky; Utami, Martiana Riawati
Mount Hope Management International Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i3.684

Abstract

This study aims to analyze the implementation of Article 21 Income Tax and the utilization of zakat as a tax deduction among employees of Bank Syariah Indonesia (BSI). Article 21 Income Tax is an income tax levied on earnings related to employment, while zakat paid through official institutions can reduce Taxable Income (PKP) for Muslim taxpayers in Indonesia. This research explores how BSI, as an employer, implements its Article 21 Income Tax obligations, as well as the understanding and utilization of the zakat-as-tax-deduction policy among its employees within the operational and marketing work units. Employing a qualitative approach with a case study method, this research will collect data through interviews with BSI employees from the operational and marketing units. The findings are expected to provide a comprehensive overview of the effectiveness of Article 21 Income Tax implementation, employees' level of understanding regarding tax deduction mechanisms, and the extent to which the zakat-as-tax-deduction policy is utilized by BSI employees. The results of this study are anticipated to contribute to the understanding of taxation practices in Islamic financial institutions and provide insights for BSI and related authorities in enhancing the effectiveness of tax policy implementation and zakat utilization.
PEMBERDAYAAN UMKM PENGRAJIN BAMBU MELALUI PELATIHAN PEMASARAN DIGITAL DI DESA KEMBANGKUNING, MAGELANG Utami, Martiana Riawati; Afif, Naufal; Mujib, Miftachul
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 3 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i3.5445

Abstract

UMKM kerajinan bambu di Desa Kembangkuning, Magelang, memiliki potensi ekonomi tinggi namun menghadapi tantangan dalam pemasaran, pendapatan terbatas, dan minimnya inovasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM, khususnya pengrajin bambu, dalam pemasaran digital sebagai strategi memperluas pasar dan meningkatkan pendapatan. Metode pelaksanaan mencakup koordinasi awal dengan pemerintah desa, seleksi peserta, dan pelatihan pemasaran digital berupa dasar-dasar digital marketing, teknik branding, pembuatan konten menarik, serta pemanfaatan platform e-commerce, dan diakhiri dengan evaluasi. Peserta pelatihan ini adalah para pelaku UMKM Desa Kembangkuning. Hasil kegiatan menunjukkan bahwa 88% peserta memahami dasar-dasar pemasaran digital, 76% mampu membuat akun marketplace dan mengunggah produk, serta 64% mampu menghasilkan konten promosi sederhana. Selain itu, keterlibatan pemuda desa meningkat sebesar 70% dalam mendukung branding produk. Pelatihan ini juga mendorong peran pemuda dalam pembuatan konten dan branding produk. Meskipun demikian, tantangan tetap ada, seperti keterbatasan dalam teknik fotografi dan keamanan digital. Kesimpulan dari kegiatan ini membuktikan bahwa pelatihan digital marketing dapat meningkatkan daya saing dan keterjangkauan produk UMKM secara luas. Hal ini menjadi penting karena dengan pemahaman dan pelatihan yang tepat, pelaku UMKM di daerah dapat memanfaatkan teknologi digital secara efektif untuk bertahan dan berkembang di era digital.
Maturitas, Indikator Keuangan dan Kesehatan Keuangan: Bukti Dari Indonesia Utami, Martiana Riawati; Sumadi, Bella Madiana
Manajemen & Bisnis Jurnal Vol 11 No 2 (2025): Vol 11 No 2 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i2.275

Abstract

This study aims to investigate the effect of firm's life cycle and financial indicators on financial health. The number of publicly traded companies declared delisted on the Indonesia Stock Exchange indicates that the firm's financial health is unstable. To investigate, the researchers conducted an analysis of panel data using financial ratios from life cycle, liquidity, leverage, and profitability in manufacturing companies listed on Indonesia Stock Exchange for period 2017 to 2019. The final sample obtained in this study consisted of 109 companies with a total 316 observations. Researchers found that firm's life cycle has a positive effect on financial health because the maturity cycle causes the firm to be more stable in running its business activities. Then, liquidity has no effect on financial health due to differences in the firm's ability can not be generalized. Furthermore, leverage has a negative effect on financial health because it is based on the firm's decision to use internal funding to minimize financial risk. Finally, profitability has a positive effect on financial health because it reflects the firm's operational performance. Therefore, it is necessary to understand the factors that have the opportunity to determine the firm's financial health
THE EFFECT OF LEVERAGE, BOARD OF DIRECTORS, AUDIT COMMITTEE AND COMPANY SIZE ON THE LEVEL OF HEALTH FINANCIAL PERFORMANCE Utami, Martiana Riawati; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 1 (2019): Nominal April 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (874.815 KB) | DOI: 10.21831/nominal.v8i1.24504

Abstract

Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health Financial Performance. This research was a causal research. The population of this research are manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. A purposive sampling method was used as a sampling method and 96 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The result of this research indicates that (1) Leverage has a positive effect on the Level of Health Financial Performance, (2) Board of Directors has a positive effect on the Level of Health Financial Performance, (3) Audit Committee has a positive effect on the Level of Health Financial Performance, (4) Company Size has a positive effect on the Level of Health Financial Performance, and (5) Leverage, Board of Directots, Audit Committee and Company Size simultaneously has a positive effect on the Level of Health Financial Performance. Keywords: Level of Health Financial Performance, Leverage, Board of Directors, Audit Committee, Company Size
Co-Authors Afif, Naufal Albertus Henri Listyanto Nugroho Denies Priantinah Imendra, Amaylia Rizky Mujib, Miftachul Naufal Afif Putri, Vina Aprilia Rashid, Maryam Agustine Huwaidah Sumadi, Bella Madiana Ulfah, Riska Aulia