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All Journal Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Global Financial Accounting Journal Jurnal Abdi Insani Jurnal Pengabdian UNDIKMA Jurnal Akuntansi Trisakti
Christina Tri Setyorini
Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Analisis Determinan Dividend Payout Ratio pada Perusahaan Konstruksi Kusli - -; Christina Tri Setyorini; Dewi Susilowati
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.993 KB) | DOI: 10.26460/ad.v3i2.5290

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan (likuiditas, levereage, profitabilitas, rasio aktivitas) serta laba bersih setelah pajak terhadap rasio pembayaran dividen pada perusahaan sektor konstruksi yang terdaftar sebagai perusahaan publik di Bursa Efek Indonesia dalam periode pengamatan tahun 2013-2017.Populasi dalam penelitian berjumlah 16 perusahaan konstruksi. Sampel diukur dengan menggunakan metode purposive sampling dan menghasilkan sebanyak 8 perusahaan sesuai dengan periode pengamatan sehingga observasi berjumlah 40. Pengolahan data dilakukan dengan menggunakan bantuan software eviews 10 dengan pendekatan fixed effect model.Hasil penelitian ini menunjukkan bahwa semua variabel bebas memiliki pengaruh yang signifikan. Secara parsial variabel leverage berpengaruh positif signifikan, variabel profitabilitas berpengaruh negatif signifikan. Sedangkan variabel likuiditas, rasio aktivitas dan net income after tax tidak memiliki pengaruh signifikan.
Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia Agung Supriyadi; Christina Tri Setyorini
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.257

Abstract

Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations.
Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization Agung Prayogi; Puji Lestari; Christina Tri Setyorini
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6490

Abstract

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.
PENGARUH TRANSAKSI MUDHARABAH, MUSYARAKAH DAN QARDH TERHADAP NILAI PERUSAHAAN DENGAN DIMODERASI ZAKAT DAN KINERJA SOSIAL Cepi Juniar Prayoga; Dewi Susilowati; Christina Tri Setyorini
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.77 KB) | DOI: 10.25105/jat.v7i1.6145

Abstract

Penelitian ini bertujuan untuk mengetahui apakah transaksi mudharabah, musyarakah dan qardh yang dimoderasi oleh zakat dan kinerja sosial secara parsial berpengaruh terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder  bank syariah yang terdaftar di Bank Indonesia selama tahun 2013-2017. Teknik pengambilan sampel menggunakan purposive sampling. Data yang terkumpul dianalisis menggunakan moderasi uji selisih mutlak. Hasil penelitian ini menunjukkan bahwa transaksi mudharabah tidak berpengaruh terhadap nilai perusahaan, sedangkan transaksi musyarakah dan qardh berpengaruh positif terhadap nilai perusahaan. Zakat tidak memoderasi pengaruh transaksi mudharabah, musyarakah dan qardh terhadap nilai perusahaan. Variabel kinerja sosial memoderasi pengaruh transaksi mudharabah, musyarakah dan qardh terhadap nilai perusahaan. Implikasi dari penelitian ini adalah manajemen yang efektif, efisien dan mampu meminimalisir resiko akan menumbuhkan kepercayaaan semua stakeholder sehingga menciptakan reputasi yang baik  guna untuk meningkatkan nilai perusahaan.
TREN GLOBAL DAN PROSPEK PADA PENGUNGKAPAN ENVIRONMENT, SOCIAL, AND GOVERNANCE: STUDI BIBLIOMETRIK Irman Firmansyah; Christina Tri Setyorini
Jurnal Akuntansi Vol 17 No 2 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i2.4405

Abstract

Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.
PENINGKATAN PERTUMBUHAN PENJUALAN UMKM MELALUI PELATIHAN DAN PENDAMPINGAN STRATEGI PEMASARAN DIGITAL BERKELANJUTAN Sev Rahmiyanti; Wiwiek Rabiatul Adawiyah; Christina Tri Setyorini
Jurnal Abdi Insani Vol 13 No 5 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i5.3908

Abstract

The Community Service Activity program aims to improve the understanding and skills of MSME actors in the trade sector in the Boosan area, North Purwokerto District, Banyumas Regency, in utilizing digital marketing strategies precisely, planned, and sustainable to create sustainable sales growth. The program is carried out by the team of the Faculty of Economics and Business, Jenderal Soedirman University through the stages of preparation, need assessment, training, mentoring, and evaluation. Need assessment was carried out through observations, interviews, and Focus Group Discussions which showed that partners did not understand the importance of a planned digital marketing strategy and were still marketing in a limited and undirected manner. Activity methods include counseling, workshops, direct practice of social media and marketplace optimization, as well as continuous mentoring with the support of training modules, activity documentation, and understanding evaluation. The results of Community Service activities show that there is an increase in the understanding and skills of MSMEs in utilizing digital marketing appropriately, planned, and sustainably. Participants stated that after participating in the activity, they learned how to create more engaging content and develop more appropriate promotional strategies to support sustainable sales growth. Evaluation of partner perceptions shows that activities are considered useful and relevant to business needs. Supporting factors for the activity include partner enthusiasm, institutional support, and availability of internet access, while obstacles are time constraints and variations in participants' digital abilities. Overall, this PkM program has succeeded in increasing the digital capacity of MSMEs in accordance with the set goals and has a sustainability plan through follow-up monitoring, periodic mentoring, and module development.
Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance Christina Tri Setyorini; Dewi Susilowati
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

Abstract

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.
Strengthening Digital Literacy and MSMEs Marketing Innovation in Supporting the Sustainability of Local Businesses in Purwokerto Sev Rahmiyanti; Wiwiek Rabiatul Adawiyah; Christina Tri Setyorini
Jurnal Pengabdian UNDIKMA Vol. 7 No. 2 (2026): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i2.20321

Abstract

This community service activity aims to enhance the digital literacy capacity and marketing innovation of micro, small, and medium enterprises (MSMEs) in supporting the sustainability of local businesses in Bobosan Village, North Purwokerto District, Banyumas Regency. The program was initiated in response to the low level of digital literacy among MSME actors, limited use of social media and marketplace platforms, and a lack of innovation in marketing strategies, all of which have constrained market reach and business competitiveness. The implementation methods included digital literacy training, digital marketing strategy workshops, assistance in the use of social media and marketplaces, and simulations of digital content creation, conducted in stages ranging from needs identification to monitoring and evaluation. Evaluation instruments included pre-test and post-test questionnaires, observation sheets, and participant feedback forms to assess changes in knowledge, skills, and attitudes. The data were analyzed using descriptive quantitative techniques by comparing participants’ conditions before and after the program. The results showed measurable improvements among participants, with understanding of digital marketing increasing by approximately 35%, ability to use digital platforms by 30%, and skills in creating digital content by 25%. Participants also began implementing digital marketing strategies in their businesses. In addition, partners responded positively to the program, stating that the materials were easy to understand, the activities were beneficial, and their digital knowledge and skills had improved. This activity was further supported by participants’ enthusiasm, internet access, and practical learning materials, although challenges remained in the form of limited technological capabilities and implementation time. Overall, the findings indicate that the community service program effectively enhanced the digital literacy capacity and marketing innovation of MSMEs while encouraging the adoption of digital marketing to support the sustainability of local businesses.
Co-Authors Agung Prayogi Agung Supriyadi Dewi Susilowati Irman Firmansyah Kusli - - Prayoga, Cepi Juniar Puji Lestari Sev Rahmiyanti Susilowati, Dewi Wiwiek Rabiatul Adawiyah