Article Per Year (5 Year)
p-Index From 2020 - 2025
3.138
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Abdimasku : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pemberdayaan Masyarakat Jurnal Sosial dan Sains Riset Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance
Agus Triyani
Universitas Wahid Hasyim Semarang
Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
How Financial Distress Affect The Coping Strategy? Case Of Indonesian MSME’s During The Covid-19 Outbreak Agus Triyani; Suhita Whini Setyahuni
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.22209

Abstract

This research intends to examine the effect of financial distress, self-efficacy, and leadership skills on coping strategy in time of COVID-19 pandemic. This study focuses on the coping strategy implementation of MSMEs in Indonesia during economic downturn due to the pandemic. We examine 125 MSMEs in Indonesia as our respondents. We employ multinomial logistics regression technique to test the hypotheses. Our findings show that financial distress negatively affects the choice of coping strategy. On the other hand, self-efficacy and leadership skills have a positive impact on coping strategy. Financial distress, self-efficacy, and leadership skills are empirically proven as the determinant factors that influence the coping strategy selection process during the COVID-19 pandemic. This research uses a new perspective of financial distress scales and leadership skills aspects as a new insight in coping strategy decision making process. This study contributes to the development literature on coping strategy and its determinant factors during crisis conditions. practically, this research has implications to the development of coping strategy models and its influenced factors for business practitioners, especially on how to develop coping models during crisis condition.
DISPARITIES CSR IMPLEMENTATION IN DEVELOPING COUNTRIES: CSR PRACTICES IN STATE-OWNED COMPANIES AT THE INDONESIAN STOCK EXCHANGE Nor Hadi; Khanifah Khanifah; Agus Triyani
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8683

Abstract

Corporations have yet to maximally realize their social responsibility in Indonesia. This study seeks to understand companies' reporting of their corporate social responsibility (CSR) programs, as well as investigate the optimal forms and strategies for CRS. Primary and secondary data were collected; the former through interviews with ten corporate actors (CEOs and CSR directors), and the latter through a reading of corporations' annual reports for 2019. Analysis shows that an economic rationale, oriented towards calculating the costs and benefits of programs, is one major reason for CSR falling short of its potential. Further exacerbating the issue, lax government regulations have given corporations significant space in interpreting the best practices. To ensure optimal CSR implementation, an integrated support system may be used, one capable of pressuring corporations through the threat of litigation. Such an integrated support system model would enable government development programs to be integrated with CSR, and to be realized synergistically and sustainably. This article is limited to the perspectives of external stakeholders (governmental, non-governmental, and community actors), and thus further research is necessary to uncover internal perspectives and achieve a more comprehensive understanding.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19 Atieq Amjadallah Alfie; Nur Fatchiyah Surya Ningrum; Agus Triyani
Journal of Accounting and Finance Vol 2, No 1 (2023): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v2i1.8277

Abstract

Akuntabilitas merupakan bentuk pertanggungjawaban pemerintah dalam rangka melaporkan dan mempresentasikan kepada masyarakat atas tindakan yang telah dilaksanakan. Pertanggungjawaban ditegakkan supaya pemerintah transparan tentang komitmen yang dibuat dalam pelaksanaannya. Pemerintah desa Kerso kecamatan Kedung kabupaten Jepara memegang prinsip akuntabilitas dan transparansi. Tujuan penelitian ini yaitu untuk menilai akuntabilitas dan transparansi pengelolaan Dana Desa pada masa pandemi Covid-19 di desa Kerso, kecamatan Kedung, kabupaten Jepara dalam urutan prioritas penggunaan tahun anggaran 2021. Pendekatan yang peneliti gunakan dalam penelitian adalah pendekatan kualitatif berbasis studi kasus di lapangan dengan teknik pengumpulan data berbentuk wawancara terstruktur. Wawancara dilakukan dengan pemerintah desa, BPD dan tokoh masyarakat desa Kerso dengan jumlah 6 (enam) informan. Penelitian menunjukkan pengelolaan Dana Desa (DD) yang dilaksanakan pemerintah desa Kerso sudah sesuai pada ketentuan dari undang-undang dan peraturan yang ditetapkan. Prinsip transparansi dilaksanakan pemerintah desa Kerso menerapkan informasi berbasis  digital, banner publikasi dan papan informasi yang dipasang di Balai Desa.Kata kunci: Akuntabilitas, Covid-19, Dana Desa, Transparansi
Pengaruh Intellectual Capital Dan Good Corporate Covernance Terhadap Nilai Perusahaan Suryani, Siti; Triyani, Agus
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10884

Abstract

The process of value creation in companies has changed a lot along with the development of innovation and science in the industrial world. This research aims to analyze the influence of Intellectual Capital through VAIC TM and GCG through the variables Managerial Ownership, Audit Committee and Independent Commissioners on Company Value through Tobin's Q. Research This is quantitative research using secondary data from the annual financial reports of manufacturing companies listed on the IDX for 2017-2021. The sample taken was 60 manufacturing companies in Indonesia using purposive sampling techniques. The data obtained was then analyzed using descriptive analysis, Multiple Linear Regression Test, T test, coefficient of determination test using SPSS. The results of the research show that Intellectual Capital has a positive effect on Company Value, while GCG through managerial ownership and Independent Commissioners has no effect on Company Value. while the Audit Committee has a negative effect on Company Value. It can be concluded that Intellectual Capital has a positive effect on Company Value. This shows that Intellectual Capital can be a factor that influences company value so that companies must pay more attention to intellectual implementation in order to improve company performance. The research results also show that the Audit Committee has a negative influence on Company Value, while Managerial Ownership and Independent Commissioners have no effect on Company Value. This shows that the more audit committees there are, the lower the company value will be.
What Factors Affect Debt Policy During the COVID-19 Outbreak? Case of Indonesia Khanifah, Khanifah; Alif, Atiqullah Muhammad; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 2 (2024): September 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i2.10067

Abstract

This research examines the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. We analyze 25 companies listed in the LQ-45 index during 2018-2021, with 100 firms-years observation in total. The sample is selected based on data availability using the purposive sample technique. We analyze the data using multiple regression analysis by using E-views software. The results indicate that Free cash flow has a positive effect on debt policy, while company growth does not affect debt policy. Our research contributes to the development of agency theory, and we use the new measurement of free cash flow. We also analyze the COVID-19 outbreak factors as a control variable, which becomes our important contribution to this research.   Keywords:Free Cash FlowFirm GrowthDebt policy
Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia Setyahuni, Suhita Whini; Triyani, Agus
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16172

Abstract

This study aims to investigate what factors determine the process of deciding coping strategies during the COVID-19 outbreak. The data analysis technique used in this study was multinomial logistic regression, using structured questionnaires as a data collection method. By analyzing 103 companies that participated in this survey, we found that financial performances and self-efficacy were determinant factors in selecting coping strategies. However, the perception of COVID-19 and the perception of government did not influence the coping strategy’s decision process. By adding a new perspective on entrepreneurial aspects and using the latest indicators of financial performances and perception on COVID-19 and government’ trust, this research contributes to the concept’ development of coping strategies decision making process. For business practice, our findings enrich knowledge on the types of coping strategies that managers can take during the COVID-19 outbreak. Our research offers worthwhile insight into the management accounting literature by providing empirical evidence, especially on the factors that drove the probability of coping strategies during the crisis.
The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market Hadi, Nor; Citradewi, Adelina; Ekaningrum, Ifada Retno; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v10i1.11933

Abstract

This study aimed to examine the effect of an independent board of commissioners, public accountant reputation, and public ownership proportion on social disclosure which is the purpose of the agency and legitimacy theory testing. It was carried out on the energy, manufacturing, and basic material companies listed on the Indonesian stock exchange in 2021. The sample of this study were 55 companies selected using a purposive random sampling technique. Sample were selected based on the criteria of CSR reporting availability. The ordinary least square was used to test the hypotheses. The testing result showed that public accountants and the proportion of share ownership by the public have a significant effect on social disclosure. This is due to the existence of public accountants and diversified ownership by the public increasing the supervision; as there is a quality assurance and the involvement of several parties in supervision. However, this research proved that the independent board of commissioners does not have a significant effect on social disclosure. This is because, in developing countries such as Indonesia, the role and function as well as compromising attitudes towards CEOs often take place. The distinction of this research showed that problems of agency and legitimacy theory often takes place due to permissiveness, politeness, and reluctance culture which extends to professional work matters. This study has limitations in variable measurement. Therefore, further studies should measure other variables related to the effectiveness of monitoring
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai dengan Mediasi Komitmen Kerja Studi pada P3MD Triyani, Agus; Bastaman, Aam
Jurnal sosial dan sains Vol. 5 No. 9 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i9.32483

Abstract

Dalam era persaingan global, sumber daya manusia (SDM) menjadi faktor penentu keberhasilan organisasi, baik di sektor publik maupun swasta. Kualitas kinerja pegawai sering kali dipengaruhi oleh faktor internal seperti motivasi, disiplin, dan komitmen kerja. Pada sektor publik, khususnya lembaga yang berfokus pada pemberdayaan masyarakat, peningkatan motivasi dan disiplin pegawai menjadi tantangan penting untuk mendukung efektivitas program pembangunan. Penelitian ini mengkaji pengaruh motivasi kerja dan disiplin kerja terhadap kinerja pegawai dengan komitmen sebagai variabel mediasi di Pusat Pengembangan Pemberdayaan Masyarakat Desa, Daerah Tertinggal, dan Transmigrasi (P3MD). Menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei terhadap 110 pegawai yang dipilih dengan teknik purposive sampling. Analisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa baik motivasi kerja maupun disiplin kerja berpengaruh signifikan terhadap kinerja pegawai, dengan komitmen berperan sebagai variabel mediasi yang signifikan dalam hubungan antara disiplin kerja dan kinerja pegawai. Namun, komitmen tidak memediasi secara signifikan hubungan antara motivasi kerja dan kinerja pegawai. Temuan ini menunjukkan bahwa meningkatkan motivasi dan disiplin kerja dapat memperbaiki kinerja pegawai, menekankan perlunya strategi yang efektif dalam pengelolaan sumber daya manusia di organisasi publik.
Akuntansi Pesantren Berdasarkan PAP untuk Peningkatan Pengelolaan Keuangan di Pesantren As-Shodiqiyah Astuti, Ernawati Budi; Triyani, Agus; Khanifah, Khanifah; Amanina, Filzah Nadiah; Jamilatulrohmah, Jamilatulrohmah; Kusuma, Riko Anggi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3028

Abstract

Workshop akuntansi pesantren di Pondok Pesantren Asshodiqiyah Semarang dilaksanakan sebagai respon atas rendahnya kualitas pelaporan keuangan di sebagian besar pesantren yang masih menggunakan pencatatan manual. Permasalahan ini berpengaruh terhadap akuntabilitas dan transparansi keuangan lembaga, serta mempersulit akses terhadap dana dari donatur maupun lembaga keuangan. Kegiatan ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan dengan mengenalkan Pedoman Akuntansi Pesantren (PAP) yang dirancang khusus untuk entitas nirlaba berbasis syahriah. Metode yang digunakan meliputi penyusunan materi, transfer ilmu, diskusi interaktif, dan praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap siklus akuntansi pesantren, termasuk penyusunan laporan posisi keuangan, laporan arus kas, dan penetapan syahriyah (SPP) melalui analisis struktur biaya. Pelatihan ini memberikan dampak nyata dalam meningkatkan kualitas dan struktur pelaporan keuangan pesantren secara transparan dan akuntabel sesuai standar syahriah.
Assistance for the Kendal Sharia Economic Community Regional Management in Preparing a Halal Tourism Area Fatchurrohman, M; Triyani, Agus; Budiyanto, Nugroho Eko; Mawanti, Siti Luluk; Yusuf, Muhammad Fahmi; Razik, Muhammad Ashlyzan B
Jurnal Pemberdayaan Masyarakat Vol 4, No 4 (2025): Article in Press
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v4i4.587

Abstract

The development of halal tourism is a strategic effort to enhance regional competitiveness and achieve Indonesia’s vision of becoming a global halal hub. This community service project was conducted at Wisata Halal Jabal Nur, South Kaliwungu, Kendal, focusing on empowering Micro, Small, and Medium Enterprises (MSMEs) to obtain halal certification and enhance digital-based promotion. The program provided training, technical assistance, and mentoring to help MSMEs comply with halal standards and enhance their business management. The methods included socialization, Focus Group Discussions (FGD), digital financial recording workshops, halal certification facilitation, and the development of official websites and social media platforms for tourism promotion. Collaboration among lecturers, students, MSMEs, tourism managers, and local governments has built a sustainable ecosystem for the growth of halal tourism. The results show that halal certification increases MSME awareness of halal integrity, while digital promotion effectively expands market reach and reinforces Jabal Nur’s image as a religious and inclusive tourism destination. This integrative model enhances consumer trust and strengthens the local economy. Moreover, the study contributes to global science by presenting an evidence-based framework that links digital transformation, community empowerment, and Islamic economic principles, providing new insights for scholars and policymakers in advancing sustainable and globally competitive halal tourism development.
Co-Authors Adelina Citradewi Alif, Atiqullah Muhammad Amanina, Filzah Nadiah Atieq Amjadallah Alfie Bastaman, Aam Ernawati Budi Astuti Fatchurrohman, M Fiki Durrotul Makwuna Ifada Retno Ekaningrum Jamilatulrohmah, Jamilatulrohmah Khanifah Khanifah Khanifah Khanifah Kiryanto Kiryanto Kusuma, Riko Anggi Mawanti, Siti Luluk Mochamad Purnomo Nor Hadi Nor Hadi Nugroho Eko Budiyanto Nur Fatchiyah Surya Ningrum Ratih Pratiwi Razik, Muhammad Ashlyzan B Setyo Mahanani Siti Suryani Sri Retnoningsih Suhita Whini Setyahuni Yusuf, Muhammad Fahmi