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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
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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

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Pengaruh Indikator Makroekonomi Terhadap Risk Profile Di Masa Pandemi Covid-19 Pada Unit Usaha Syariah (UUS) Nurlaila, Leli; Yulian, Tri Nurindahyanti; Rahman, Kristanti
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Indikator Makroekonomi terhadap Risk Profile di masa pandemi covid-19 pada Unit Usaha Syariah (UUS). Populasi penelitian ini adalah Unit Usaha Syariah yang ada di Indonesia. Penelitian ini menggunakan sampel sebanyak 20 Unit Usaha Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode penentuan sampel dalam penelitian ini adalah teknik purposive sampling. Data yang digunakan dalam penelitian adalah data runtun (time series) secara triwulanan yaitu laporan triwulan periode Maret, Juni, September dan Desember 2020. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Tingkat Inflasi, Tingkat suku Bunga dan ProdukDomestikBruto (PDB) tidak berpengaruh terhadap Non Performing Financing (NPF). Namun secara parsial variabel Tingkat Inflasi dan Tingkat SukubungatidakberpengaruhterhadapNon Performing Financing (NPF), dan variabel Produk Domestik Bruto (PDB) berpengaruh terhadap Non Performing Financing (NPF). Berdasarkan hasil penelitian ini maka saran untuk penelitian selanjutnya diharapkan untuk menambah variabel-variabel makroekonomi lainnya yang diperkirakan berpengaruh terhadapNon Performing Financing (NPF).
Forensic Accounting Research – A Bibliometric and Co-Citation Analysis of Global Literature 2000–2025 Nurdiani, Dini; Sudarmanto, Eko; Sasmita, Djenni; Rahman, Kristanti; Nurdian, Dini i
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3178

Abstract

Akuntansi forensik telah berkembang menjadi disiplin strategis yang memainkan peran penting dalam mendeteksi, mencegah, dan menginvestigasi kejahatan keuangan di tengah meningkatnya kompleksitas sistem keuangan global. Penelitian ini bertujuan untuk memetakan perkembangan, struktur intelektual, dan tren tematik penelitian akuntansi forensik global selama periode 2000–2025 melalui pendekatan analisis bibliometrik dan ko-sitasi. Data penelitian diperoleh dari publikasi jurnal internasional bereputasi yang dianalisis menggunakan teknik bibliometrik deskriptif dan pemetaan jaringan dengan bantuan perangkat lunak VOSviewer. Hasil analisis menunjukkan bahwa forensic accounting merupakan konsep inti yang menghubungkan berbagai tema penelitian, khususnya fraud, auditing, fraud detection, big data, dan digital forensics. Visualisasi overlay dan densitas mengungkap adanya pergeseran fokus riset dari pendekatan forensik tradisional menuju pendekatan berbasis teknologi dan analitik data. Selain itu, analisis ko-sitasi dan kolaborasi menunjukkan bahwa produksi pengetahuan masih terkonsentrasi pada sejumlah penulis, institusi, dan negara tertentu, dengan Amerika Serikat sebagai pusat kolaborasi global. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif tentang evolusi dan arah masa depan penelitian akuntansi forensik, serta menyoroti peluang pengembangan riset melalui kolaborasi lintas disiplin dan lintas negara.
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

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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

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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

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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

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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

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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

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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.
The Role of Transition Finance, Renewable Energy Investment, and Climate Risk Management on the Financial Performance of Energy Companies in Indonesia Rahmiyanti, Sev; Wijayanti, Iin; Zulva, Khusnatul; Kuraesin, Arlis Dewi; Rahman, Kristanti
West Science Social and Humanities Studies Vol. 4 No. 03 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i03.2701

Abstract

This study examines the role of transition financing, renewable energy investment, and climate risk management in influencing the financial performance of energy companies in Indonesia amid the global transition toward a low-carbon economy. A quantitative approach was employed using primary data collected from 75 managers and professionals in the energy sector through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that transition financing has a positive and significant effect on financial performance, suggesting that access to sustainable financing mechanisms supports corporate financial stability during the energy transition. Renewable energy investment also shows a significant positive influence, indicating that investment in clean energy technologies enhances operational efficiency and long-term competitiveness. Furthermore, climate risk management significantly affects financial performance, highlighting the importance of identifying and mitigating climate-related risks to maintain corporate financial resilience. Simultaneously, the three variables significantly influence financial performance with an R² value of 0.480, indicating that 48% of the variation in financial performance can be explained by the model. These findings demonstrate that the integration of sustainable financial strategies and environmental risk management practices can improve the financial performance of energy companies, while also contributing empirical evidence to the literature on climate finance and corporate sustainability and offering practical insights for managers, investors, and policymakers in supporting the transition toward sustainable energy systems.
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