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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE Riset Akuntansi dan Keuangan Indonesia

Y. Anni Aryani

Universitas sebelas Maret

Author-ID : 234433

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 42 Documents Claim Missing Document

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Articles

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Variabel Pertimbangan Moral, Authoritarian dan Gender Memoderasi Pengaruh Tekanan Kepatuhan dengan Judgement Auditor Aryani, Y. Anni; Rahmawati, Rahmawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3547

PENINGKATAN KUALITAS SUMBER DAYA MANUSIA DAN PENGEMBANGAN USAHA KECIL MENENGAH: KAJIAN PADA INDUSTRI TENUN GOYOR DI KABUPATEN SUKOHARJO Aris Eddy Sarwono, Doddy Setiawan, Y. Anni Aryani, Isna Putri Rahmawati &
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 10, No 2 (2016): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (40.65 KB)

Small and Medium Enterprises (SMEs) in Indonesia has a role innational economic development. The main problems of SMEs in addition tothe issue of capital in the development of SMEs is a matter of humanresources (HR). SMEs goyor weaving is one of the SMEs which have hadproblems regarding human resources is primarily on the skills are stilllimited. To overcome these problems, the universities has a role inaddressing the issue.Keywords: SMEs, human resources, weaving goyor, economics

PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO Aris Eddy Sarwono, Y Anni Aryani, Doddy Setiawan, Isna Putri Rahmawati &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.636 KB)

This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities product. This activity is expected to develop the waste bank with local government support.Keywords: Bank waste, organic, non organic, empowerment

Karakteristik Kepala Daerah, Afiliasi Partai Politik dan Indikasi Korupsi Belanja Modal Yusup, Muhamat; Aryani, Y. Anni
Integritas : Jurnal Antikorupsi Vol. 1 No. 1 (2015): INTEGRITAS Volume 01 Nomor 1 Tahun 2015
Publisher : Komisi Pemberantasan Korupsi

Penelitian ini bertujuan untuk mengetahui secara faktual pengaruh karakteristik kepala daerah (status incumbent, latar belakang pendidikan, tingkat pendidikan dan usia) serta afiliasi partai politik terhadap indikasi korupsi belanja modal. Data yang digunakan berasal dari LHP BPK RI dengan sampel kepala daerah yang mengikuti pemilukada pada tahun 2010-2013 sebanyak 249 kepala daerah. Analisa regresi berganda digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa status incumbent, tingkat pendidikan, usia dan afiliasi partai politik kepala daerah berpengaruh positif signifikan terhadap indikasi korupsi belanja modal. Sedangkan latar belakang pendidikan kepala daerah tidak berpengaruh terhadap indikasi korupsi belanja modal.

The Recent Research Development on Micro Small and Medium Enterprises in Indonesia Latifah, Lyna; Setiawan, Doddy; Aryani, Y. Anni
Dinamika Pendidikan Vol 14, No 1 (2019): June 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i1.14287

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.

TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 Astuti, Titiek Puji; Aryani, Y Anni
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI Pratiwi, Ristu; Aryani, Y Anni
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.

SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Shoimah, Irma Lailatus; Aryani, Y Anni
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

POLITICAL CONNECTION AND CREDIT RISK MANAGEMENT: ITS EFFECT ON BANKâ€™S PERFORMANCE Setiadi, Fahmi; Aryani, Y Anni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8520

The present study examines the effect of political connection and credit risk management on Indonesian bank?s performance during the declining credit growth period. The present study involved 258 banks that registered in the Indonesian Stock Exchange from 2012 to 2017 as the sample of the study. Company political connection was measured using headcount index, credit risk management was measured by its credit risk value or NPL, and the company financial performance was measured based on Return on Asset. The data of the study were obtained from banks and Indonesian Stock Exchange annual report. The result of regression analysis showed that Indonesian bank?s political connection positively and significantly affected financial performance, and credit risk significantly affected bank?s financial performance. This result implied that banks in Indonesia needs political connection and improve their credit risk management in order to improve their financial performance during the declining credit growth period. The present study reveals a new fact that in order to maintain financial performance during the declining credit growth period, banking institution may utilize their political connection and improve their credit risk management. Keywords: Political Connection, Credit Risk Management, Bank Performance, Credit Growth

Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies Honggowati, Setianingtyas; Rahmawati, Rahmawati; Aryani, Y Anni; Probohudono, Agung Nur
Jurnal Keuangan dan Perbankan Vol 23, No 3 (2019): July 2019
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i3.3228

Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study aims to measure the extent of Strategic Management Accounting (SMA) disclosure and the impact of ownership structure (managerial ownership, foreign ownership, government ownership) and firm characteristics (firm size, leverage, profitability) on SMA practices in annual reports of Indonesia manufacturing companies. Â The annual reports of 545 listed companies for 2012â€“2016 were examined to measure the extent of SMA disclosure and investigate potential determinant factors of SMA disclosure. This study used 42 items of weighted disclosure index, based on international guideline and SMA literature. This study used multiple regression analysis to examine the association between ownership structure, firm characteristics, and SMA disclosure. The results indicate a low extent of SMA disclosure in annual reports of Indonesia manufacturing companies. The average of SMA disclosure rate is only 39.4 percent, which indicates that SMA has not been commonly disclosed in annual reports. Further results indicate that only leverage that has an insignificant effect on the extent of SMA disclosure. The finding regarding SMA disclosure in annual reports should be on concern to regulatory authorities and standard-setters in Indonesia.JEL Classification: G30, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i3.3228Â

Co-Authors Agnes Utari Widyaningdyah Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah KUMALASARI, YULIANA Kurniawan, Rasyid Ridha Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nabila, Nisa Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Prasetyo, Doni Iwan Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya

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