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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN (EDISI ELEKTRONIK) EQIEN - JURNAL EKONOMI DAN BISNIS JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Sangkabira Kontigensi: Jurnal Ilmiah Manajemen JURNAL ILMIAH GLOBAL EDUCATION Journal of Trends Economics and Accounting Research Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS IIJSE Proceeding of International Conference on Humanity Education and Society JPS (Jurnal Perbankan Syariah)
Prastyatini, Sri Lestari Yuli
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Company size as a moderation of ICG and ICSR on Islamic banking performance Prastyatini, Sri Lestari Yuli; Wahidah, Umi; Jannah, Izzhatul
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2366

Abstract

Purpose – This study aims to analyze the effect of Islamic corporate governance (ICG) and Islamic corporate social responsibility (ICSR) on the financial performance of Islamic banking, with company size as a moderating variable. Method – This study uses a quantitative approach using secondary data obtained from the annual reports of Islamic banks from 2014 to 2023. There are 18 Islamic commercial banks (ICB) registered from 2014 to 2023. The sampling technique uses purposive sampling, so 10 ICBs were selected as samples. The data analysis technique uses multiple linear regression and moderation regression analysis (MRA) with the help of SPSS software version 25. Findings – The results of the study show that ICG and ICSR have a positive effect on ICB financial performance. Company size can strengthen the influence of ICG and ICSR on ICB financial performance. Implications – This study can complement existing theories and provide a theoretical understanding of the factors influencing ICB financial performance. This study can help Islamic bank management improve corporate governance, accountability, and transparency to attract investors and consumers.
The Influence Of Accounting Knowledge, Self Efficacy And Interpersonal Individuals On Students' Career Interest As Public Accountants Prastyatini, Sri Lestari Yuli; Kaleka, Frischa Aprilia
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.672

Abstract

To empirically examine the effect of accounting knowledge, self-efficacy and individual interpersonal on students' career interest as public accountants. This research is a type of quantitative research and the data used in this research is primary data. Primary data was obtained through distributing questionnaires distributed via WhatsApp to undergraduate accounting students at the Faculty of Economics, University of Yogyakarta.. Accounting knowledge, Self-efficacy and Interpersonal individuals have a positive effect on Student Career Interest as a Public Accountant. This research provides a dual contribution. Practically, the results of the study can help students, universities, the business world, and policy makers in understanding the factors that influence interest in becoming a public accountant, so that they can take more appropriate steps. Theoretically, this research enriches our understanding of career interest and paves the way for further research in the field of accounting. This study only relies on one data source, namely a questionnaire, so that the information obtained is limited to the opinions of respondents without being complemented by additional data through interviews. And this research is less able to be generalised only focusing on the faculty of economics in the Special Region of Yogyakarta.
Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan : Pengaruh Corporate Social Responsibility, Kinerja Lingkungan dan Struktur Corporate Governance Terhadap Kinerja Keuangan Dua, Alkuinus Putra; Prastyatini, Sri Lestari Yuli
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v11i1.56861

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR), kinerja lingkungan, dan struktur corporate governance terhadap kinerja keuangan perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya kinerja keuangan sebagai indikator keberhasilan perusahaan, serta inkonsistensi hasil penelitian sebelumnya. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini adalah CSR berpengaruh negatif dan kinerja lingkungan tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan perusahaan, sedangkan kepemilikan manajerial dan ukuran dewan komisaris independen terbukti memberikan pengaruh positif terhadap kinerja keuangan. Kata kunci : Corporate Social Responsibility, Kinerja Lingkungan, Struktur Corporate governance, Kinerja Keuangan. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR) disclosure, environmental performance, and corporate governance structure on the financial performance of manufacturing companies on the Indonesia Stock Exchange. This study is motivated by the importance of financial performance as an indicator of company success, as well as the inconsistency of previous research results. This type of research is quantitative research. The sampling method uses purposive sampling. The results of this study are that CSR has a negative effect and environmental performance does not show a significant effect on the company's financial performance, while managerial ownership and the size of the independent board of commissioners are proven to have a positive effect on financial performance. Keywords: Corporate Social Responsibility, Environmental Performance, Corporate Governance Structure, Financial Performance
Pengetahuan Akuntansi Sebagai Pemediasi Hubungan Antara Pengalaman Usaha Terhadap Penggunaan Laporan Informasi Akuntansi Pada Pelaku UMKM: Pengetahuan Akuntansi Sebagai Pemediasi Hubungan Antara Pengalaman Usaha Terhadap Penggunaan Laporan Informasi Akuntansi Pada Pelaku UMKM Prastyatini, Sri Lestari Yuli; Gabriella, Agatha Mutiara
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i2.2094

Abstract

Penelitian ini menguji pengaruh pengalaman usaha terhadap pengetahuan akuntansi, pengaruh pengetahuan akuntansi terhadap penggunaan laporan informasi akuntansi, pengaruh pengalaman usaha terhadap penggunaan laporan informasi akuntansi melalui pengetahuan akuntansi, pengaruh pengalaman usaha terhadap penggunaan laporan informasi akuntansi. Populasi dalam penelitian ini mencakup Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Bakpia Pathok Yogyakarta dengan sampel 58 orang. Analisis data menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis menunjukan bahwa pengalaman usaha memiliki pengaruh yang signifikan terhadap pengetahuan akuntansi, pengetahuan akuntansi berpengaruh positif signifikan terhadap penggunaan laporan informasi akuntansi, pengalaman usaha berpengaruh positif terhadap penggunaan laporan informasi akuntansi melalui pengetahuan akuntansi, pengalaman usaha memiliki pengaruh yang signifikan terhadap pengetahuan akuntansi
The Influence of Revenue Growth Rate and Initial Public Offering on Stock Price Estimation Prastyatini, Sri Lestari Yuli; Resita, Dini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6760

Abstract

This study examines the impact of Revenue Growth Rate and Initial Public Offering (IPO) on the projected stock prices of e-commerce companies listed on the Indonesia Stock Exchange between 2020 and 2023. Utilizing a quantitative approach, the research employs multiple linear regression analysis on secondary data from 30 e-commerce firms. The findings indicate that both Revenue Growth Rate and IPO have significant and positive effects on estimated stock prices, with a strong correlation between revenue growth and stock prices. While a sample size of 30 firms may seem adequate, the study could benefit from exploring the representativeness of this sample concerning the broader e-commerce industry, as a small sample size may introduce bias. Comparative analysis with similar markets, such as Southeast Asia, could provide additional context. Furthermore, it is essential to conduct further examination of the long-term effects of IPOs on stock prices, including price behavior in the 6 months to one year following the IPO, to yield deeper insights. These findings are expected to offer guidance for investors and stakeholders in making informed investment decisions within the e-commerce sector.
Parental Income As A Moderator Of The Influence Of Financial Literacy, Hedonic Lifestyle, Locus Of Control On Students' Financial Behavior (Case Study Of Students In The Special Region Of Yogyakarta) Prastyatini, Sri Lestari Yuli; Rakhmani, Susanna Eka
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7510

Abstract

This study aims to analyse the factors that influence student financial behaviour among 71 university students in the Yogyakarta area. The method applied in this study is multiple linear regression using primary data obtained from distributing questionnaires using google forms through the WhatsApp application. The results showed that Financial Literacy has a positive effect on Student Financial Behaviour, Hedonic Lifestyle and Locus of Control have a negative effect on Student Financial Behaviour. Parental income is able to weaken the relationship between financial literacy and hedonic lifestyle on student financial behaviour. However, it is able to strengthen the relationship between locus of control on student financial behaviour. This study is expected to be able to prove how Parental Income acts as a moderating variable that affects Financial Literacy, Hedonic Lifestyle and Locus of Control on Student Financial Behaviour. This study uses Parental Income as a moderating variable with students as research subjects. Hopefully, this research can provide deeper insights to students about the importance of the ability to control and manage personal finances, so that they can create better financial stability.
Pengaruh Lingkungan Kerja, Nilai Sosial, Penghargaan Finansial dan Peran Dosen Terhadap Minat Berkarir di Perpajakan (Mahasiswa Akuntansi Akreditasi Unggul di Indonesia) Susanti, Pipit; Prastyatini, Sri Lestari Yuli
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3705

Abstract

The study aims to analyze the influence of the work environment, social values, financial rewards, and the role of lecturers on students' career interests in the taxation sector. In the midst of globalization and rapid economic growth, it is essential to understand the factors that affect students' interest in pursuing a career in taxation. The methodology applied in this research is a survey with a quantitative approach and random sampling as a means to collect research data. Data collection was conducted through questionnaires distributed to students of accounting programs with excellent accreditation in Indonesia. There were 100 respondents from 18 universities in Indonesia. The data processing of the research results used IBM SPSS version 25. Data analysis was performed using multiple linear regression to determine the relationship between independent and dependent variables. The findings of the study indicate that a conducive work environment, high social values, and adequate financial rewards have a significant positive impact on students' interest in pursuing a career in taxation. Additionally, the role of lecturers as mentors and motivators has also been shown to contribute to enhancing students' career interests. The results of this research are expected to provide guidance for educational institutions and stakeholders in designing programs that support the career development of students in the taxation field.
Financial Condition as a Moderator of Tax Awareness and Tri Nga Teaching on Tax Compliance Intention of MSMEs Puspawati, Rista Arum; Prastyatini, Sri Lestari Yuli
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8156

Abstract

This study aims to analyze the effect of tax awareness and tamansiswa tri nga teachings (ngerti, ngrasa, nglakoni) on taxpayer compliance intentions, with financial condition as a moderating variable. A quantitative approach was used by distributing questionnaires to individual taxpayers. The results showed that tax awareness and internalization of tri nga values had a positive effect on compliance intention. The values of ngerti (understanding), ngrasa (caring), and nglakoni (practicing) strengthen the moral integrity of taxpayers in fulfilling tax obligations. However, financial conditions proved to moderate the relationship: when financial conditions deteriorate, compliance intention decreases despite high awareness and moral values. The findings confirm the importance of a holistic approach to improving tax compliance, combining values education and supportive economic policies. The implications of this study are relevant for the formulation of value-based and welfare-based tax compliance improvement strategies.
Pengaruh Beban Pajak Tangguhan Terhadap Persistensi Laba, Penghindaran Pajak Dan Nilai Perusahaan Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1984

Abstract

This study aims to analyze the impact of deferred tax expense on earnings persistence, tax avoidance, and firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A purposive sampling method was used to select samples from a population of 87 companies. Linear regression analysis was employed to analyze the data. The study shows that deferred tax expense has a positive and significant effect on earnings persistence with a t-value of 2.422, significance of 0.022, and R² of 0.173, and on firm value with a t-value of 6.653, significance of 0.000, and R² of 0.496, but has no effect on tax avoidance with a t-value of 1.479, significance of 0.153, and R² of 0.090.. This study is expected to serve as a reference for formulating more effective strategies in managing deferred tax expenses to enhance earnings persistence and firm value.
PELUANG BISNIS ONLINE STRAP MASKER DI MASA PANDEMI COVID-19 DI DESA WATULANGKAH, SLEMAN Putry, Nur Anita Chandra; Ayem, Sri; Prastyatini, Sri Lestari Yuli; Cahya, Agus Dwi
Jurnal Edukasi Pengabdian Masyarakat Vol 4 No 3 (2025): JULI 2025
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v4i3.7620

Abstract

The Covid-19 pandemic has had a negative impact on the community, some people have lost their jobs in various sectors, and not a few people have experienced difficulties related to the economy. Community service activities in Watulangkah RT 01 RW 36, Ambarketawang, Gamping, Sleman, Yogyakarta aim to increase knowledge related to business opportunities and increase community income by utilizing technology. The method used in this community service which was carried out on January 11, 2022 was mentoring and training related to online business opportunities for mask straps during the Covid-19 pandemic. The results achieved are increased knowledge and development related to online business opportunities. In addition, it provides training in making mask straps and online business. The community can determine where to go that is more advanced and correct and not afraid / worried about every changing condition in this day and age such as pandemics, etc.
Co-Authors Agus Dwi Cahya Aini, Syarivatul Bissolihin, Al Hikni Candra, Yogi Karuna Dua, Alkuinus Putra Efriyendi, Novit Gabriella, Agatha Mutiara Jannah, Izzhatul Kaleka, Frischa Aprilia Kharisma, Enggar Dwi Kusumaningrum, Hapsari Nurjanah Listyawati, Reni Nur Anita Chandra Putry, Nur Anita Chandra Pandia, Salsabilah Putri Prabowo, Adia Adi Pradana, Alfius Yohar Yuda Pramesti, Hanifah Zulia Pratama, Alfian Aji Puspawati, Rista Arum Putra, Weky Mandala Utama Rakhmani, Susanna Eka Resita, Dini Safira, Maghfirotus Sinta, Restika Putri Ayunda Sri Ayem Susanti, Pipit Tasekep, Hezron Sandy Tiarah, Ahmad Reski Umi Wahidah Urnila, Delifka uum helmina chaerunisak, uum helmina