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All Journal Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Akuntansi'45 Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal RAK (Riset Akuntansi Keuangan) Kultura: Jurnal Ilmu Sosial dan Humaniora IIJSE
Hanani, Tri
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Rizki, Novia; Priyambodo, Victoria K; Hanani, Tri; Gayatri, Baiq Alon P.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Hanani, Tri; Martiningsih, Sri Pancawati; Wardiningsih, Reny; Rizki, Novia; Agustiningsih, Wulandari; Firdausi, Deni Karunia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
KETERBUKAAN INFORMASI PUBLIK DALAM PENYELENGGARAAN PELAYANAN PUBLIK DI DESA Hanani, Tri
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 4 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/kultura.v2i4.920

Abstract

Pelayanan publik dapat diartikan melayani kebutuhan dan kepentingan masyarakat.Pelayanan publik pada pemerintahan desa merupakan elemen paling dekat dalam pembangunan masyarakat di tingkat desa. Salah satu hal yang penting dalam pelayanan publik adalah keterbukaan informasi publik. Isu mengenai keterbukaan informasi publik masih kerap menjadi hal yang akrab untuk dibicarakan. Salah satunya adalah permasalahan dalam aspek transparansi dan keterbukaan informasi publik. Oleh karena itu, dalam penulisan ini akan membahas pengaturan keterbukaan informasi publik dalam kaitannya dengan tata kelola pelayanan publik pemerintahan desa, serta tanggung jawab pemerintah desa yang tidak memenuhi kewajiban keterbukaan informasi publik dengan menggunakan metode penelitian yuridis normatif. Hasil penelitian menunjukkan bahwa jaminan keterbukaan informasi publik bagi masyarakat desa telah dijamin dalam UU Pelayanan Publik dan UU Desa, pemerintah desa yang tidak menjalankan kewajibannya tersebut dapat dikenakan sanksi sesuai dengan peraturan perundang-undangan yang terkait
Co-Authors Agustiningsih, Wulandari Andika Noviawan, Lalu Arin Pranesti Firdausi, Deni Karunia Gayatri, Baiq Alon P. Handziko , Rio Christy Hardillah, Dela Hartini, Intan Juwita Kartikasari, Nungki Mardiana Mardiana Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K Priyambodo, Victoria Kusumaningtyas Rizki, Novia Robith Hudaya Sri Pancawati Martiningsih, Sri Pancawati Wardiningsih, Reny