Article Per Year (5 Year)
p-Index From 2021 - 2026
4.721
P-Index
This Author published in this journals
All Journal Semantik Juara: Jurnal Riset Akuntansi Jurnal Media Wahana Ekonomika Proceeding SENDI_U Economic Education Analysis Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal Pengabdian kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business
Retno Indah Hernawati
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Determinasi Audit Delay Dalam Perspektif Multi-Faktor : Sektor Properti & Real Estate di BEI 2020-2023 Sari, Hanna Echa; Hernawati, Retno Indah
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 2 (2025): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i2.9005

Abstract

Audit delay dapat berdampak pada tingkat kepercayaan investor dan transparansi terhadap perusahaan. Ketidakpastian akibat keterlambatan pelaporan keuangan dapat menghambat pengambilan keputusan investasi dan menimbulkan persepsi negatif terhadap manajemen perusahaan. Tujuan penelitian ini yaitu untuk mengetahui pengaruh dari reputasi KAP, opini audit, solvabilitas, ukuran perusahaan, profitabilitas, pergantian auditor, kompleksitas operasi, dan komite audit terhadap audit delay. Penelitian ini menggunakan data sekunder pada sektor properti & real estate yang tercatat di BEI 2020-2023. Metode yang digunakan untuk penelitian ini merupakan kuantitatif dengan regresi linier berganda. Pada penelitian ini alat analisis yang dipakai yaitu SPSS 26 dengan sampel sebanyak 47 data observasi yang memenuhi kriteria melalui purposive sampling. Temuan penelitian menyatakan bahwa ukuran perusahaan memiliki pengaruh terhadap audit delay. Sedangkan audit delay tidak dipengaruhi oleh reputasi KAP, opini audit, solvabilitas, profitabilitas, pergantian auditor, kompleksitas operasi, dan komite audit.
Nilai Perusahaan Sektor Pertambangan Sub Sektor Minyak Bumi, Gas dan Batubara yang Terdaftar di BEI 2019-2023 Hanifa, Salsabila Alya; Hernawati, Retno Indah
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 2 (2025): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i2.9194

Abstract

Perusahaan dibentuk untuk memperoleh keuntungan jangka panjang dan meningkatkan nilai perusahaan demi kemakmuran pemilik atau pemegang saham. Nilai perusahaan sangat penting karena mencerminkan kinerja serta prospek perusahaan di masa depan. Namun terkadang nilai perusahaan dapat mengalami penurunan dan kenaikan yang signifikan. Salah satunya, penurunan nilai perusahaan pertambangan yang signifikan sejak tahun 2019. Penelitian ini akan membahas lebih dalam mengenai faktor-faktor yang dapat mempengaruhi kenaikan atau penurunan nilai perusahaan diantaranya rasio profitabilitas, likuiditas, leverage dan agency cost pada sub sektor minyak bumi, gas dan batubara. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis linear berganda. Data dikumpulkan dari website resmi Bursa Efek Indonesia sebanyak 81 perusahaan dan menggunakan teori sinyal sebagai teori utama dalam menjelaskan pentingnya rasio profitabilitas, likuiditas, leverage dan agency cost dalam memengaruhi tingkat nilai perusahaan. Hasil penelitian menemukan bahwasanya profitabilitas berpengaruh pada nilai perusahaan, sedangkan likuiditas, leverage dan agency cost tidak berpengaruh pada nilai perusahaan.
The Influence of Tax Sanctions, Taxpayer Awareness, and Tax Service Quality on Individual Taxpayer SPT Reporting Compliance Amalia, Erma Vernanda; Hernawati, Retno Indah; Durya, Ngurah Pandji Mertha Agung; Isthika, Wikan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2211

Abstract

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.
Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
Analysis of Aspects Affecting Tax Avoidance with Leverage, Sales Growth, and Corporate Risk Parameters Khoirul Nissa; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i1.241

Abstract

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.
The Impact of Liquidity, Nim, and Capital Structure on the Profitability of Banking Companies Lelia Astriani; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.246

Abstract

This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis indicate that Net Interest Margin has a meaningful and positive impact on profitability, while liquidity and capital structure do not produce a notable impact. These results suggest that the efficiency of managing productive assets and net interest income are the main factors in increasing bank profitability, while liquidity management and capital composition have not contributed significantly to profit growth. This study has important implications for bank management to optimize NIM as the main strategy for improving financial performance, as well as for regulators and stakeholders in conducting evaluations and decision-making. This study also suggests expanding the variables and research period in the to acquire a more thorough insight into the factors that affect the profitability of banking companies.
Analysis Financial Ratios to Stockprice Volatility Technology Sector Companies the Indonesian Stock Exchange (2022–2024) Dewi Paramita; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.247

Abstract

This study analyzes the effect of financial ratios, namely Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA), on stock price volatility in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Using a quantitative approach and secondary data from annual financial reports on the website www.idx.co.id, this study purposively selected a sample of technology companies that met the data completeness criteria. This study found that a high DER increases stock price volatility due to financial risk, while a high CR and ROA reduce stock price volatility by indicating good liquidity and profitability. This study concludes that financial ratios play an important role in predicting and managing investment risk in the technology sector. Therefore, financial ratio analysis is an important tool in risk mitigation and making more prudent investment decisions in the technology sector for companies listed on the Indonesia Stock Exchange (IDX). Multiple linear regression analysis is the analysis technique used in this study, and the analysis tool used is IBM SPSS Statistics 25. The technology sector listed on the IDX for the 2022-2024 period is the population in this study, and the number of samples collected is 73 data obtained using purposive sampling.
Analysis of Macroeconomic Indicators and the Impact of Dow Jones on the Indonesia Composite Index Amalia Hafsha Zulfana Phartu; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.267

Abstract

The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contributes by incorporating the DJIA as a proxy for global market effects on the JCI and by using the most recent and comprehensive dataset covering the pandemic and subsequent economic recovery. A quantitative approach was employed, using monthly time-series secondary data. The study applied saturated sampling, resulting in 60 observations. The data were obtained from official sources, namely the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), the Central Statistics Agency (BPS), and Investing.com. Multiple linear regression was used as the analysis technique. The results show that inflation and the Dow Jones Index have a significant positive effect with the JCI, while the rupiah exchange rate has a significant negative effect. In contrast, interest rates do not show a significant effect on the JCI. These findings suggest that investors should consider inflation, the exchange rate, and global market movements (DJIA) when making investment decisions, while interest rates may play a less prominent role.  
Profitability, Firm Size, and Tax Avoidance: A Review of the Indonesian Energy Sector (2020-2024) Angelia Setiadi; Retno Indah Hernawati; Chia-Ming Sun
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.281

Abstract

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN TINGKAT PENDAPATAN TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PADA ASN DI KOTA SEMARANG Lestari, Sri; Herry Subagyo; Retno Indah Hernawati
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 2 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

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

Abstract

This study aims to examine the effect of financial literacy, financial inclusion, and income level on financial management ability among Civil Servants (ASN) in Semarang City, with gender as a comparrison. A quantitative survey method was applied to 374 randomly selected respondents. Data were analyzed using SEM-PLS to test validity, reliability, and relationships between latent constructs. The results reveal that financial literacy, financial inclusion, and income significantly and positively influence financial management ability. Among these factors, financial inclusion emerged as the most dominant determinant. Gender did not significantly moderate the relationships, although minor differences appeared between male and female respondents. These findings highlight the importance of enhancing access to formal financial services, strengthening financial literacy, and optimizing income to improve the financial stability of civil servants.
Co-Authors Agda, Vincensius Raynaldy Pramudya Putra Amalia Hafsha Zulfana Phartu Amalia, Erma Vernanda Ammara Fayyaz Prasetyo Amrina Rosada Hardyaningtyas Andri Prastiwi Angelia Setiadi Anna Sumaryati Apriliani, Tika B. Andini Nugrahaning Widhi Chia-Ming Sun Dewi Paramita Dian Festiana Hadi Saputro Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Eko Waluyo Dwi Nurul Izzhati Ekowanti Ekowanti Ekowanti Entot Suhartono Fathimah Fathimah Handayani, Nurul Mutamaroh Hanifa, Salsabila Alya Hanuna Zahra Ghassani Harun Harun Hayu Wikan Kinasih Hayu Wikan Kinasih Herry Subagyo Herry Subagyo Imang Dapit Pamungkas Khoirul Nissa Lelia Astriani LILIS SETYOWATI Listiana, Afra Mei Mistlu Ladiyana Fidela Latifa Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Natalistyo Nevy Agustin Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Novita Fitrianika Wulansari Pramono, Maylia Purwantoro Putri, Fenesha Homa Triana Ratna Herawati Retasya Amelia Dewi Ririh Dian Pratiwi Ririh Dian Pratiwi Ririh Dian Pratiwi Rizqia Zalzabila Sapitri, Nanda Saputro, Dian Festiana Hadi Sari, Hanna Echa Selfi Ika Purnamasari Selyna Widyadari Vanessa Berliana Santoso Vincensius Raynaldy Pramudya Putra Agda Vincent Didiek Wiet Aryanto Vivin Gotama Tie Wikan Isthika, Wikan Yohana Elliza Sitohang Yuniarsi Rahayu