Article Per Year (5 Year)
p-Index From 2021 - 2026
3.199
P-Index
This Author published in this journals
All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL EKONOMI Prosiding University Research Colloquium Jurnal Multidisiplin West Science Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asmara
Rahman, Kristanti
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : JURNAL EKONOMI

 1 
PENGARUH ZAKAT PERBANKAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP KINERJA BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Periode 2015-2019) Yulian, Tri Nurindahyanti; Rahman, Kristanti
JURNAL EKONOMI Vol. 11 No. 1 (2021): Jurnal Ekonomi - Februari 2021
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to determine the effect of Zakat on Banking, Corporate Social Responsibility (CSR) and company size on the performance of Islamic commercial banks registered with Bank Indonesia for 5 years from 2015-2019. The population of this research is Islamic banking which is registered with Bank Indonesia for the period 2015-2019. The sampling technique used purposive sampling method and obtained 6 Islamic Commercial Banks used as samples. The statistical analysis in this study used quantitative data.The results of this study indicate that: Zakat banking affects the performance of Islamic commercial banks, corporate social responsibility (CSR) affects the performance of Islamic commercial banks, company size affects the performance of Islamic commercial banks. Suggestions for futher research can add other social performance factors as independent or dependent variables such as ROE and ROI, because it is very likely that the influence could occur on other factors. Suggestions for banks need improvement in the publication of bank financial reports so that information hungry is more complete and in accordance with applicable regulations. Keywords: Zakat Banking, Corporate Social Responsibility (CSR), Company Size and Performance
PENGARUH PERTUMBUHAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Jasa Konstruksi Dan Bangunan yang terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Yulian, Tri Nurindahyanti; Rahman, Kristanti; Aprilia, Astika Mega
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
Publisher : JURNAL EKONOMI

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

Abstract

The purpose of this research is to analyze the growth of the company, the growth of sales and the structure of the company's assets on the capital structure. The object of research is all construction and building service companies totaling 16 companies, as a sample of only 9 companies with the observation period 2013-2017. Independent variables are company growth, sales growth, and asset structure, while the dependent variable is the capital structure (debt to total asset ratio). Data analysis using multiple linear regression. These results indicate that the growth of the company does not affect the capital structure, sales growth does not affect the capital structure and asset structure affect the capital structure. Key Words : Asset Growth, Sales Growth, Structure Asset, Capital Structure
DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
Publisher : JURNAL EKONOMI

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

Abstract

This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI INFORMASI LAPORAN KEUANGAN: (Studi Pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Cilacap) Rahman, Kristanti; Widyastuti, Dewi
JURNAL EKONOMI Vol. 12 No. 1 (2022): JURNAL EKONOMI - Februari 2022
Publisher : JURNAL EKONOMI

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

Abstract

The purpose of this research is to analyze the factors that affect the value of financial reporting information. Factors that affect financial reporting information value is measured by the variable quality of human resources, utilization of technology and information, internal control systems. The research approach used is associative. The respondents in this study 32 respondents. The sampling techniques used in this research is the saturated samples. Data collection is carried out by means of a detailed questionnaire. Research data was processed using SPSS. The research method used was multiple linear regression. Human resources impact the value of the information financial statements. The utilization of information technology and the effect on the value of the information financial statements. The system of internal control to the value of the information financial statements. Human resources, internal control system technology and information utilization simultaneously impact the value of financial report information
PENGARUH KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Rahman, Kristanti; Mardiyah, Aniza Husniatul
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to analyze the Effect of Managerial Ownership, Audit Quality, and Leverage on the Integrity of Financial Statements (Study on Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2016-2020). The population of this study is Sharia Commercial Banks Registered with the Financial Services Authority (OJK) for the 2016-2020 period. Technical sampling using purposive sampling. The type of data used is secondary data and obtained 6 Sharia Commercial Banks which are used as samples. Statistical analysis in this study used multiple linear regression. The results of this study show that: Managerial Ownership does not affect the Integrity of Financial Statements, Audit Quality affects the Integrity of Financial Statements, Leverage affects the Integrity of Financial Statements. The suggestion of this study, for the researcher can then replace the object of research, add the latest research period, add other independent variables, such as institutional ownership, liquidity, audit committee and auditor independence.
PENGARUH MORALITAS, ASIMETRI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN DANA DESA PADA KECAMATAN KROYA KABUPATEN CILACAP Yulian, Tri Nurindahyanti; Rahman, Kristanti
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to determine the effect of morality, information asymmetry, and internal control on the tendency of village fund fraud in Kroya sub-district, Cilacap district. The population of this research is Kroya District, Cilacap Regency. The sampling technique used is purposive sampling, the type of data used is primary data from 51 respondents in 17 sub-districts in Kroya District, Cilacap Regency. The results of this study indicate that: Morality has no effect on the tendency to fraud. Information asymmetry has no effect on the tendency to fraud. Internal Control affects the Fraud Tendency.
TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to determine the effect of Time Budget Pressure, Kompetensi Dan Independensi Terhadap Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance.
PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR DAN KEAHLIAN KOMITE AUDIT TERHADAP AUDIT DELAY Sutarti, Sutarti; Rahman, Kristanti; H, Hayaturokhmah
JURNAL EKONOMI Vol. 14 No. 1 (2024): Jurnal Ekonomi Februari 2024
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to analyze the effect of Audit Opinion, Auditor Change and Audit Committee Expertise on Audit Delay, in LQ45 companies listed on the Indonesia Stock Exchange 2018-2020 period. The type of data used is secondary data taken from the website www.idx.com. The sample in this study were LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling. This type of research is quantitative using SPSS Version 25. The results showed that Audit Opinion has an effect on Audit Delay, while Auditor Change and Audit Committee Expertise have no effect on Audit Delay
DETERMINAN KEPATUHAN WAJIB PAJAK UMKM CILACAP Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 14 No. 2 (2024): Jurnal Ekonomi - Agustus 2024
Publisher : JURNAL EKONOMI

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

Abstract

This study aims to examine the effect of tax awareness (X1), tax sanctions (X2), fiscal attitudes (X3) on taxpayer compliance (Y) in Cilacap UMKM. The sampling technique in this study used non-probability sampling with a sample of 64 respondents. The data collection technique was carried out by distributing questionnaires via Google Forms. The analysis prerequisite tests include normality, linearity, multicollinearity, and heteroscedasticity tests. Data analysis techniques using multiple linear regression. Statistical tests through the T test, R square (R2), and classical assumption tests. Research results: (1) tax awareness affects taxpayer compliance (2) tax sanctions affect taxpayer compliance (3) the attitude of the tax authorities has no effect on mandatory compliance.
Co-Authors Anggraeni, Rahayu Aprilia, Astika Mega Arniwita, Arniwita Bakri, Asri Ady Dewi Widyastuti DINI NURDIANI Febrina, Ilza H, Hayaturokhmah Hanifah, Rafa Judijanto, Loso Kristanto, Eri Kuraesin, Arlis Dewi Leli Nurlaila Mardiyah, Aniza Husniatul Nurdian, Dini i Rachmania, Dewi Rahmiyanti, Sev Ramdani, Safier Sasmita, Djenni Siti Noor khikmah Sudarmanto, Eko Sutarti Sutarti Wijayanti, Iin Wulandjani, Harimurti Yulian, Tri Nurindahyanti Zulaecha, Hesty Erviani Zulfikri, Agung Zulva, Khusnatul