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All Journal KEUNIS Jurnal Ilmu Manajemen dan Akuntansi Terapan Performance : Jurnal Bisnis dan Akuntansi Jurnal Vokasi Jurnal Peduli Masyarakat Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi dan Keuangan Indonesia Indonesia Auditing Research Journal
Praptitorini, Mirna Dyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN Praptitorini, Mirna Dyah; Januarti, Indira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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

Abstract

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research’s goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren’t significant with going concern opinion.
PERAN BUDAYA ORGANISASI MEMODERASI MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BUMDES MORO BERKAH Turmudhi, Anis; Prasetya, Adhitya Yoga; Praptitorini, Mirna Dyah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.494 KB) | DOI: 10.36694/jimat.v12i3.356

Abstract

This research aims to determine the effect of organizational culture that moderates the effect of work motivation on the performance of Moro Berkah Village Owned Enterprises (Bumdes) employees in Mororejo village, Kaliwungu, Kendal, Central Java. The background is from the relatively young age of the organization, as well as the unprofessional performance of Bumdes Moro Berkah employees. The independent variables in this study are work motivation and organizational culture as moderating variables. This research is a quantitative research, with data collection techniques through distributing questionnaires to 40 employees. The data analysis technique used simple linear regression analysis and moderated regression analysis (MRA). The results show that work motivation has a positive and significant effect on employee performance, and organizational culture strengthens the influence of work motivation on employee performance.
PENGARUH SELF-ATTRIBUTION BIAS DAN RISK PERCEPTIONS TERHADAP PENGAMBILAN KEPUTUSAN INVESTOR PASAR MODAL : Studi pada Kebijakan Prosentase ARB 15% Oleh Bursa Efek Indonesia Kusumawardani, Anisa; Rahmadhani, Sari; Praptitorini, Mirna Dyah; Kase, Ratna
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2254

Abstract

The high amount of capital market investors during the Covid-19 pandemic and the decline in this amount when the Covid-19 pandemic ended made stock prices on the Indonesian capital market fluctuate actively. This prompted policy makers to issue new regulations of Auto Rejection Bawah (ARB) in 15%. This makes the psychology of investors when making investment decisions in the capital market may change. This study tries to see the effect of self-attribution bias and perceived risk as a factor of behavioral finance on capital market investment decision making when the 15% ARB is applied. The data of the study used 45 respondents as investors in the Indonesian capital market and processes them using multiple linear regression through SPSS 25. The results show that there is no effect of self-attribution bias and perceived risk on capital market investment decision making when the 15% ARB is applied. The implication of this research is to provide knowledge about psychological factors that occur when making decisions, especially in the capital market.
Digital Marketing Sebagai Pengungkit Kinerja UMKM Yuswono, Irawan; Turmudhi, Anis; Ristianawati, Yuyun; Praptitorini, Mirna Dyah; Salim, Noor
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 2 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i2.993

Abstract

This activity aims to strengthen the abilities and skills of MSME (Micro, Small, and Medium Enterprises) actors in using digital technology to market their products and services. Through outreach, practical training, and the development of business groups, it is expected that MSME actors can develop more effective marketing strategies, enhance their competitiveness, and drive the economic growth of the village. The outreach discusses the importance of digital marketing, the latest trends, and its benefits for MSMEs. The practical training includes social media management, promotional content creation, paid marketing, and the creation and analysis of data for marketing purposes. The development of business groups aims to build cooperation and solidarity among MSME actors in developing joint digital marketing strategies. The results of the activities show an increase in participants' knowledge and skills and the formation of a solid network of cooperation among MSME actors.
The Inclusion and Literation Finance on MSME performance through adoption of financial reporting standard Praptitorini, Mirna Dyah; Astohar, Astohar
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.241

Abstract

MSMEs must monitor their financial health by preparing financial reports according to established standards. This affects the overall performance of SMEs, which is also influenced by other developing factors such as financial inclusion and financial literacy. This research aims to investigate how the application of financial reporting standards can help regulate the relationship between financial literacy and financial inclusion on the performance MSMEs in Semarang City. A structured questionnaire was used to collect quantitative data from MSME actors in 16 sub-districts of the city of Semarang. Sampling in this study used the cluster sampling method. There are 145 data samples available. Data analysis uses multiple regression and the Sobel test to identify mediating variables. The research results show that SME performance is significantly and positively influenced by financial literacy, financial inclusion and the adoption of financial reporting standards. The adoption of financial reporting standards can improve the relationship between financial literacy and financial inclusion on MSME performance. The contribution of this research is to increase understanding of the importance of financial literacy. financial inclusion and adoption of reporting standards. Financing that meets standards affects the performance of small and medium enterprises (SMEs) in the long term
Pemberdayaan UMKM Desa Pagak melalui Penguatan Merek dan Pemasaran Digital Ristianawati, Yuyun; Yuswono, Irawan; Turmudhi, Anis; Salim, Noor; Praptitorini, Mirna Dyah
Jurnal Peduli Masyarakat Vol 6 No 4 (2024): Jurnal Peduli Masyarakat: Desember 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v6i4.5172

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan pada tanggal 9 September 2023 di Balai Desa Pagak, Kecamatan Purwareja Klampok, Kabupaten Banjarnegara. Kegiatan ini melibatkan 42 peserta, yang terdiri dari 20 pemilik usaha gula cetak dan 22 pemilik usaha gula semut. Program ini bertujuan untuk mengatasi permasalahan yang dihadapi pelaku UMKM terkait branding dan pemasaran digital. Meskipun produk gula cetak dan gula semut memiliki kualitas yang baik, ketiadaan merek dan terbatasnya pemasaran digital membuat produk mereka kurang kompetitif di pasar yang semakin dinamis. Kegiatan ini dilaksanakan secara sistematis melalui tiga tahap utama, yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Pada tahap persiapan, dilakukan identifikasi kebutuhan melalui diskusi partisipatif dengan perangkat desa dan pelaku usaha. Informasi yang diperoleh digunakan untuk merancang materi pelatihan yang sesuai dengan kebutuhan peserta. Tahap pelaksanaan mencakup sosialisasi tentang pentingnya merek produk, pengenalan pemasaran digital, serta pelatihan praktis yang meliputi pembuatan akun bisnis, pengelolaan konten pemasaran, dan perumusan strategi pemasaran berbasis data. Tahap evaluasi dilakukan dengan metode diskusi kelompok dan pengisian kuesioner untuk mengukur efektivitas kegiatan. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta terhadap peran merek dalam membangun identitas produk dan kepercayaan konsumen. Selain itu, peserta juga menunjukkan peningkatan keterampilan dalam membuat konten pemasaran, mengelola transaksi digital, dan memanfaatkan strategi pemasaran berbasis data. Dampak kegiatan ini mencakup peningkatan daya saing produk, perluasan jangkauan pasar, dan penguatan keberlanjutan usaha para peserta. Melalui pendekatan partisipatif dan berbasis praktik, program ini berhasil memberdayakan pelaku UMKM di Desa Pagak dan meningkatkan kesiapan mereka dalam menghadapi tantangan pasar global. Program ini diharapkan dapat menjadi model pemberdayaan UMKM yang dapat direplikasi di wilayah lain, serta memberikan kontribusi nyata terhadap pengembangan ekonomi lokal yang inklusif dan berkelanjutan.
Innovation's Mediating Contribution To The Relationship Between Financial Flexibility And Sustainability Performance Rahmadhani, Sari; Praptitorini, Mirna Dyah; Shobandiyah, Siti; Laila, Nazil Rizki
KEUNIS Vol 13, No 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6111

Abstract

This study explores the impact of debt and cash combination arrangements as financial flexibility that can improve sustainable performance in companies. This research also examines how innovation mediates the relationship between a company's financial flexibility and future sustainability achievements. Utilizing a resource-based view and path analysis, we analyze data from sustainability reports of basic and chemical industry firms listed on the IDX from 2020 to 2023. These findings provide empirical evidence that contingency theory can adapt by controlling the effect of financial flexibility on sustainability performance. As tested through debt and cash flexibility, financial flexibility has no direct impact on sustainability performance. Meanwhile, innovation is proven to depend on sustainability achievement. Empirical evidence of resource-based theory, where financial flexibility is a potential competitive advantage over the development and research process in innovation. Likewise, innovation holds a significant role in linking financial flexibility to sustainability performance. Companies with flexible finances can more easily allocate resources to innovate, increasing the company's ability to carry out activities that pay attention to the social and environmental impacts of sustainable business activities.
TRANSFER PRICING, KOMPENSASI RUGI FISKAL, FINANCIAL DISTRESS, KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Sagita, Dennes Catur; Praptitorini, Mirna Dyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4151

Abstract

This study aims to determine the effect of transfer pricing, fiscal loss compensation, financial distress, political connections and institutional ownership on tax aggressiveness. The data used in this study are quantitative and secondary data obtained from the company's annual report using purposive sampling technique. The population in this study used 66 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Data analysis in this study used multiple linear regression with SPSS 27. The results showed that the transfer pricing, political connection and institutional ownership variable had no effect on tax aggressiveness, while the fiscal loss compensation variable and financial distress had a positive influence on tax aggressiveness.
Inovasi Kemasan Produk sebagai Strategi Pemberdayaan UMKM Yuswono, Irawan; Turmudhi, Anis; Ristianawati, Yuyun; Praptitorini, Mirna Dyah; Salim, Noor
Jurnal Peduli Masyarakat Vol 7 No 3 (2025): Jurnal Peduli Masyarakat: Mei 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v7i3.6393

Abstract

UMKM memiliki peran strategis dalam perekonomian nasional, namun masih menghadapi tantangan dalam aspek pengemasan produk, khususnya di sektor makanan dan minuman. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM di Desa Sumur, Kecamatan Brangsong, Kabupaten Kendal, dalam melakukan inovasi kemasan produk. Kegiatan dilaksanakan pada 29 September 2024 di Balai Desa dengan melibatkan 50 pelaku usaha. Metode yang digunakan adalah pendekatan partisipatif melalui pelatihan, praktik langsung, dan diskusi kelompok. Evaluasi dilakukan secara kualitatif melalui observasi langsung saat praktik, presentasi hasil rancangan kemasan oleh peserta, serta pengumpulan umpan balik terhadap materi dan fasilitasi kegiatan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pentingnya kemasan sebagai alat pemasaran, serta kemampuan teknis dalam merancang kemasan yang informatif dan menarik. Lebih dari 30 desain kemasan berhasil dibuat dan sebagian peserta menunjukkan komitmen untuk mengimplementasikan desain baru tersebut. Kegiatan ini juga mendorong kolaborasi antarpelaku UMKM dalam pengembangan kemasan dan membentuk ekosistem usaha yang lebih inovatif.
Family Ownership dan Thin Capitalization terhadap Tax Avoidance dan Good Corporate Governance sebagai Variabel Moderasi Nusi, Wari; Praptitorini, Mirna Dyah
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.592

Abstract

Perusahaan melakukan upaya untuk menghindar membayar pajak untuk mengurangi jumlah yang harus mereka bayar. Upaya ini dianggap legal karena tidak menyalahi peraturan perpajakan. Studi ini menyelidiki bagaimana family ownership, thin capitalization, dan good corporate governance mempengaruhi tax avoidance. Sebanyak 80 perusahaan perusahaan properti dan real estat yang terdaftar di BEI dari tahun 2021 hingga 2023 digunakan sebagai populasi penelitian. Sebanyak 63 perusahaan memenuhi kriteria sampel. Studi ini menggunakan Analisis Regresi Moderasi (MRA). Hasil menunjukkan bahwa family ownership berdampak positif yang signifikan terhadap tax avoidance; thin capitalization tidak berdampak positif terhadap tax avoidance; dan good corporate governance yang baik melemahkan hubungan family ownership dan thin capitalization terhadap tax avoidance.
Co-Authors Adhitya Yoga Prasetya Anisa Kusumawardani Astohar Astohar DHIAN ANDANARINI MINAR SAVITRI Indira Djanuarti Irawan Yuswono Kase, Ratna Laila, Nazil Rizki Noor Salim Nusi, Wari Prasetya, Aditya Yoga Ristianawati, Yuyun Sagita, Dennes Catur Sari Rahmadhani Shobandiyah, Siti Turmudhi, Anis