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All Journal Governance : Jurnal Ilmu Pemerintahan JMM17: Jurnal Ilmu Ekonomi dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Pendidikan Edutama JAZ: Jurnal Akuntansi Unihaz Jurnal Psikiatri Surabaya (Surabaya Psychiatry Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Jurnal Kendali Akuntansi International Journal of Asian Business and Management (IJABM) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Seminar Nasional Teknologi dan Multidisiplin Ilmu Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management AKRUAL : Jurnal Akuntansi dan Keuangan` Visioner : Jurnal Manajemen dan Bisnis Harmony Management: International Journal of Management Science and Business Scripta Economica: Journal of Economics, Management, and Accounting
Tri Ratnawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kepatuhan Sak, Salah Saji Material, Reputasi Kap Terhadap Financial Distress Dan Opini Audit Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (Bei) Tahun 2019-2020 Merciana Selvi Lasdin; Tri Ratnawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1405

Abstract

This study aims to determine the effect of IFR Compliance, Material Misstatement of Public Accounting Reputation on Financial Distress and Audit Opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. There were 24 companies with 72 samples in this study. This research data analysis and hypothesis testing technique uses Partial least square application analysis with Outer Model and Inner Model tests.The results of this study prove that SAK Compliance has a positive and significant effect on Audit Opinion, Material misstatement has a positive and significant effect on Audit Opinion, KAP Reputation does not have a significant effect on Audit Opinion, SAK Compliance does not have a significant effect on Financial Distress, Material Misstatement does not have a significant effect on Financial Distress, KAP Reputation has a positive and significant effect on Financial Distress and Financial Distress does not have a significant effect on the Audit Opinion.
Pengaruh Red Flags, Kompetensi Auditor, Dan Pengalaman Kerja Auditor, Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Moch Deny Setiawan; Immanuel Calvin Fernaldi; Tri Ratnawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.387

Abstract

This article aims to find out how red flags, professional skepticism, and work experience influence the auditor's ability to detect fraud. This article will explain how red flags, competency, and auditor work experience influence the auditor's ability to detect fraud. This research method uses the literature study method. Based on the data that has been collected.
ANALISIS KINERJA KEUANGAN RUMAH SAKIT TIPE C DI WILAYAH KERJA PT NUSANTARA SEBELAS MEDIKA Ainy Arga Astoety; Sri Hartutie Moehaditoyo; Tri Ratnawati
Visioner : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2020): Visioner: Jurnal Manajemen dan Bisnis (April 2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v9.i1.59

Abstract

Tujuan dalam penelitian ini adalah menganalisis rasio keuangan yang meliputi rasio likuiditas, rasio aktifitas, rasio leverage dan rasio profitabilitas untuk menilai kinerja keuangan 3 (tiga) rumah sakit tipe C yang dikelola oleh PT Nusantara Sebelas Medika, yaitu Rumah Sakit Wonolangan, Rumah Sakit Djatiroto dan Rumah Sakit Elizabeth. Hasil dalam penelitian ini menjujukkan bahwa Berdasarkan hasil penggujian pada tabel Algorithm Boostrapping, pengaruh Likuiditas (X1) terhadap Leverage (Z1) tidak terbukti berpengaruh signifikan, Pengaruh Likuiditas (X1) terhadap Cash Flow (Z2) tidak terbukti berpengaruh signifikan dan tidak mendapatkan dukungan dengan arah pengaruh yang negative di dalam penelitian ini, Pengaruh Aktivitas (X2) terhadap Leverage (Z1) tidak terbukti berpengaruh signifikan, Pengaruh Pertumbuhan (X3) terhadap Cash Flow (Z2) tidak terbukti berpengaruh signifikan, Pengaruh Pertumbuhan (X3) terhadap Leverage (Z1) terbukti berpengaruh signifikan, Pengaruh Likuiditas (X1), Aktivitas (X2), Pertumbuhan (X3) terhadap Kinerja Profitabilitas (Y) terbukti berpengaruh signifikan dan mendapatkan dukungan dengan arah pengaruh yang positif di dalam penelitian ini, Pengaruh Leverage (Z1) terhadap Leverage (Z1) terbukti berpengaruh signifikan. Pengaruh Leverage (Z1), Cash Flow (Z2) terhadap Kinerja Profitabilitas (Y) terbukti berpengaruh signifikan.
The Effect of Green Innovation, Enviromental, Social and Governance Disclosure, Financial Performance on Value of Corporate with Carbon Tax as A Moderating Variable in Energy Companies Listed on the Indonesia Stock Exchange Eka Safitri; Tri Ratnawati; Ida Ayu Sri Brahmayanti
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.378

Abstract

In the industrial world, especially energy companies are very vulnerable to increasing carbon emissions. Based on the graph managed by the Ministry of Environment and Forestry, it shows that the greenhouse gas emissions that contribute most are the forestry and energy sectors. So that in 2021 Indonesia has officially adopted a carbon tax policy by issuing Law no. 7 of 2021. The purpose of this study is to test and analyze the significant effect of Green innovation, Environmental, Social and Governance Disclosure and financial performance on the Value of corporations with carbon tax as a moderating variable and applying carbon performance as an intervening variable. The method in this study is to take samples by purposive sampling in the form of secondary data, namely financial statements and sustainability reports in 2021 to 2024 on the Indonesian stock exchange, with a sample of 27 companies. To determine the significance of results between variables, researchers use SEM-PLS 3 software. The results of this study are that financial performance has a positive and significant relationship to carbon performance with a t-statistic value of 3.497> 1.96, namely that increasing financial performance can affect carbon performance in reducing greenhouse gas emissions. for the next variable, carbon performance has a positive and significant relationship to company value by showing a t-statistic value of 2.596> 1.96 with the assumption that increasing carbon performance in reducing greenhouse gas emissions will increase the company's value and be trusted by investors and the public. And the last is that financial performance has a negative and significant relationship to company value with carbon performance as an intervening variable, this shows a t-statistic value of 1.994> 1.96, with increasing financial performance can affect carbon performance so that greenhouse gas emissions can be reduced and the company's value increases.
Effect of Macroeconomics, Capital, Governance on Earnings, Risk, Yield to Maturity, with Bond Rating Moderation in Banks Valdo Hana Primasatria; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.253

Abstract

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.
Impact of Investment Decisions, Capital Structure, and Firm Size on Profitability and Sustainable Growth, Moderated by Financial Flexibility in Construction Firms Bela Septiana; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.254

Abstract

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.
STUDI LITERATUR: REMOTE AUDIT Nabila Febriyana; Sindy Utami; Vivi Armadhani; Madaniyah Nur Aisyah Putri; James Christian; Tri Ratnawati
Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran Vol. 1 No. 3 (2023): Juli : Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/termometer.v1i3.1960

Abstract

This study aims to determine the effects and advantages and disadvantages of using the remote audit method during the Covid 19 pandemic and the development of remote audits after the Covid 19 pandemic. This research uses the Literature Study method in which all data is obtained from the results of previous studies. Internal audit work practices have been affected by the implementation of the PSBB and the ban on face-to-face interactions due to the Covid-19 pandemic. Companies use remote audit techniques or remote audits to overcome this problem. With the use of digital technology, audits can be carried out from abroad. Remote Audit has advantages and disadvantages, but using information technology makes the audit process easier. In addition, remote audits are used to find and thwart fraud in pandemic situations. Auditor processes had to be modified extensively in these circumstances, and information technology had to be used to assist remote auditing. Overall, remote auditing is a useful alternative for conducting audits during the Covid-19 pandemic.
Studi Literatur: Relevansi Diamond Fraud Theory Dalam Menilai Perilaku Fraud Michael Revelin Ervan Septian; Tri Ratnawati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1696

Abstract

The aim of this research is to determine the relevance of diamond fraud theory in assessing fraudulent behavior. This research is a qualitative descriptive study using literature. The results of this research indicate that diamond fraud theory is not relevant in assessing fraudulent behavior. At this time, the fraud hexagon theory is appropriate and relevant in assessing fraudulent behavior.
Deteksi Pengendalian Internal Sistem Informasi Akuntansi Penggajian Karyawan Padatoko Langgeng Melalui Audit Kepatuhan Rizka Maya Shova; Novita Rahmawati; Tri Ratnawati
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1642

Abstract

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant
Deteksi Audit Kepatuhan Sistem Informasi Akuntansi Persediaan Pada Toko Ritel Melalui Pengendalian Internal Mohammad Ramadhan Priatmojo; Rafa Syahrul Amrulloh; Tri Ratnawati
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1644

Abstract

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.
Co-Authors Achmad Sofyan Adistie Prestiani Putri Agnes Aktapianti Br Ginting Ainy Arga Astoety Alifia Mutiara Rachmawati Amelia Kusniawati Anggun Wida Prawira Anita Eka Pratiwi Anita Eka Pratiwi Argaleka Ayu Candraningsih Arswarani Leonica Avilla Anggun A Avilla Anggun Arisendy Bela Septiana Boniface Ata Donatus Carolina Katrin Deo Naga D Jefryan Christian Cabelen Darmaji Darmaji Debby Yusriliana Debby Yusriliana Rahmawati Dika Candra Laili Dita Fitriani Diyah Santi Hariyani Djuma’iyah Dwi Agus Kurniawan Eka Safitri Febri Tia Aldila Feby Galih Saputra Fitria Ayu Islamiyah Gilbert Alexander Hendrik Sipahelut Gusti Chania R I Gusti Chania Raafi Iradati Ida Ayu Sri Brahmayanti Immanuel Calvin Fernaldi Indhira Ridho Abdhilla Indri Widya Wulandari Irma Nur Fadlia Irma Retno Dewi James Christian Kustiwi, Irda Agustin Linda Novia Sari Madaniyah Nur Aisyah Putri Mei Nurlinda Meilita Rizkynanda Merciana Selvi Lasdin Michael Revelin Ervan Septian Moch Deny Setiawan Mohammad Ramadhan Priatmojo Muhammad Iqbal Nabila Febriyana Nekky Rahmiyati Nisa Fitri Aulia novia Mega Putri Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Mas’udiyah Nur Hidayati Nur Kamiliyah Firizq Rafa Syahrul Amrulloh Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Rikhza Masfa’ani Rizka Maya Shova Rizky Abdul Karim Sabrina Nova Ashara Salsabila Aprilia Selina Fransisca Shella Maryani Sikip Nur Ika May Nur Himama Sindy Utami Siti Lailatus Saidah Siti Maisyaroh Sri Hartutie Moehaditoyo Suci Nurlayli Alimatu Sholiqah Susanto Susanto Tarenza Noviandari Titus Gustiagung Grace Widya Arta Valdo Hana Primasatria Veren Putri Shamaya Vivi Armadhani Widya Novita Sari Wita Ardina Putri