Article Per Year (5 Year)
p-Index From 2020 - 2025
2.677
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPDPM Jurnal Ekonomi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Akuntansi
Tiara Pradani
Universitas Siliwangi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods Bambang Subiyanto; Tiara Pradani; Kumba Digdowiseiso; Nada Virgita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3611

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.
The Effects of Digital Marketing, Entrepreneurship Orientation, and Product Innovation on Competitive Advantage and Its Impact on the Marketing Performance of Talas Bolu Sangkuriang in Bogor City Rahayu Lestari; Tiara Pradani; Kumba Digdowiseiso
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3809

Abstract

This research aims to investigate the effects of digital marketing, entrepreneurship orientation, and product innovation on competitive advantage and its impact on marketing performance of Talas Bolu Sangkuriang in Bogor city. Specifically, we focus on an analysis that improves the marketing performance and competitive advantage of Talas Bolu Sangkuriang in Bogor City. We utilize the Purposive Sampling technique, with as many as 100 respondents using a proportional random sample. The analytical method used is statistical-partial least squares using the SmartPLS 3.0 software analysis tool. The results showed that digital marketing had a positive and significant effect on competitive advantage. Similarly, product innovation generated a positive and significant result on competitive advantage. Meanwhile, entrepreneurial orientation produced an insignificant effect on competitive advantage. Similarly, digital marketing, entrepreneurial orientation, and product innovation had an insignificant effect on marketing performance. However, competitive advantage showed a positive and significant effect on marketing performance.
The Effects of Price Perceptions, Food Quality, and Menu Variations on Ordering Decisions and Their Impact on Customer Loyalty in Online Culinary Products Rahayu Lestari; Tiara Pradani; Kumba Digdowiseiso
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3754

Abstract

This study aims to investigate whether perceptions of price, quality of food, and menu variations have a significant effect on ordering decisions and their impact on customer loyalty in online culinary products among Millennials. Our study put more emphasize on improving the ordering decisions and consumer loyalty in culinary businesses. We utilize a Purposive Sampling technique, with as many as 100 respondents using proportional random sampling. The analytical method used is statistical-partial least squares by incorporating SPSS Version 24.00 and SmartPLS 3.0 software. The results showed that price perception had an insignificant effect on ordering decisions. In addition, food quality had a positive and significant effect on ordering decisions. Meanwhile, menu variations produced an insignificant effect on ordering decisions. Similarly, menu variations showed an insignificant effect on ordering decisions. Price perception had a positive and significant effect on customer loyalty, while both food quality and menu variations had an insignificant effect on customer loyalty. Ordering decisions had a positive and significant effect on customer loyalty.
Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting Bambang Subiyanto; Tiara Pradani; Dinda Tri Novianty Divian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5035

Abstract

This study aims to obtain empirical evidence of how the influence of external pressure, financial stability, and financial targets on fraudulent financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange through the website www.IDX.co.id during the period 2016-2020. The sample in this study were 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange from 2016 to 2020, which were selected using the purposive sampling method. The type of data used in this research is secondary data. Techniques and data collection tools in this study used the method of documentation and literature study. While the data analysis method used is multiple linear regression analysis. The results obtained in this study indicate that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability has no significant effect on fraudulent financial statements.
MODERASI PERAN DEWAN KOMISARIS ANDA EFEKTIVITAS KOMITE AUDIT: HUBUNGAN ANTARA BOARD DIVERSITY DENGAN FRAUD LAPORAN KEUANGAN Tiara Pradani; Vera Diyanty
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 25, No 1 (2023)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jeba.v25i1.3553

Abstract

The Moderation Role of Budget Ratcheting: The Relationship Between Fiscal Decentralization and Regional Spending Jurni Hayati; Tiara Pradani; Dodi Tirtana
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.191

Abstract

This research aims to determine whether there is a relationship between fiscal decentralization and local government public spending in Indonesia. This research also aims to determine how budget ratcheting can strengthen the relationship between fiscal decentralization and local government regional spending in Indonesia. This research is a development of a which was modified by adding a Budget Ratcheting variable as moderation. The method used in this research is quantitative by analyzing data collected from provincial-level regional expenditure budget reports in Indonesia from 2018 to 2022. The research results show a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD). Still, there is no significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD), which is moderated by the Budget Ratcheting (RB). There is a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after adding control variables (PAD and PL). However, there is a moderating influence of theBudget Ratcheting (RB) in strengthening the influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after the control variables (PAD and PL) remain insignificant, so it can be stated that theBudget Ratcheting has not been able to strengthen the positive relationship between fiscal decentralization and regional spending after adding the control variables (PAD and PL).
PENINGKATAN PENJUALAN MELALUI E-COMMERCE PADA HOME INDUSTRY DI DESA KERTAYASA PANGANDARAN Jajang Badruzaman; Tedi Rustendi; Pretisila Kartika Putri; Tiara Pradani
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 5, No 1 (2024): Mei 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v5i1.63336

Abstract

Teknologi yang berkembang pesat telah menghadirkan media baru yang terhubung dengan internet. Internet sekarang menjadi kebutuhan masyarakat global karena memudahkan dan mempercepat akses informasi yang diinginkan. Internet juga telah memasuki dunia bisnis dan mengubah cara pemasaran produk. Namun, masih banyak penjual yang belum memasarkan produknya melalui internet atau dalam hal ini adalah melalui E-commerce. Dalam rangka memberikan manfaat kepada masyarakat, kegiatan pengabdian ini bertujuan untuk memberikan pembelajaran dan pendampingan dalam melakukan penjualan  di E-commerce pada mitra UMKM di Desa Kertayasa, Kecamatan Cijulang, Kabupaten Pangandaran Provinsi Jawa Barat. Tim pengabdian akan memberikan pelatihan strategi peningkatan penjualan melalui E-commerce kepada pelaku usaha UMKM dan home industry di daerah tersebut. Dengan  memahami dan menguasai penggunaan E-commerce untuk mengelola bisnis digital, diharapkan akan terjadi peningkatan penjualan masyarakat Desa Kertayasa. Hal ini tentu diharapkan dapat meningkatkan kesejahteraan masyarakat setempat.
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The results showed that time budget pressure affects audit quality. Audit fees also do not affect audit quality. Lastly, auditor independence affects audit quality. Further research can add other variables and expand the scope of respondents.
Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Abstract

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.
How Does Regional Income Affect Regional Spending? Tirtana, Dodi; Pradani, Tiara; Hayati, Jurni
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2700

Abstract

This research aims to know the influence of regional income to regional spending. Areas of the research around Indonesia`s provinces. The research ensures significantly in its potential to shed light on how regional governments can effectively manage their budgets to foster economic growth and development. The analysis used is multiple linear analysis with the help of the STATA 14 application. The data used is data on Regional Spending, Regional Original Income, Transfers to Regions, and Village Funds, and Other Income for 2020-2022 in Indonesia’s provinces taken from the Ministry of Finance Republic of Indonesia. The findings of the study reveal a noteworthy impact of Regional Original Income and Transfers to Regions, and Village Funds on Regional Spending. Nevertheless, the research outcomes also indicate the absence of a significant effect between Other Income and Regional Spending. The importance of Original Regional Income, Transfers to Regions, and Village Funds in making decisions regarding the allocation and use of the budget for Regional Spending. The implication of this research is that regional governments can consider increasing Regional Original Income and managing Funds Transferred to Villages and Regions effectively to support better Regional Spending.
Co-Authors Ade Komaludin Anggraini, Winda Ayu Aryanti, Silvia Dwi Bambang Subiyanto Bambang Subiyanto, Bambang Deny Hidayat Dinda Tri Novianty Divian Dodi Tirtana Hamzah, Risna Amalia Jajang Badruzaman Jurni Hayati Kumba Digdowiseiso, Kumba Nada Virgita Nadia Aulia, Nadia Nanda, Ulfa Luthfia Nur Asiyah Nur Jannah Abdi Aziz Pretisila Kartika Putri Putri, Pretisila Kartika Rahayu Lestari Sihite, Indah Elyza Tedi Rustendi Vera Diyanty Wahid, Nisa Noor