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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi EKSPANSI AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM CaLLs : Journal of Culture, Arts, Literature, and Linguistics Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Journal of Dedicators Community Profita : Komunikasi Ilmiah dan Perpajakan Research In Management and Accounting (RIMA) Jurnal Equity Ekonomi dan Bisnis SULUH: Jurnal Abdimas Studi Akuntansi dan Keuangan Indonesia (SAKI) JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Ilmiah Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Contemplate: Jurnal Ilmiah Studi Keislaman Jurnal Akuntansi International Research Journal of Business Studies Equity Research In Management and Accounting (RIMA)
Retno Yuliati
Universitas Prasetiya Mulya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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STRATEGI DIVERSIFIKASI TERHADAP PERFORMA PERUSAHAAN DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Andyan Adhimukti; Rinaningsih Rinaningsih; Retno Yuliati
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1615

Abstract

This study aims to investigate the influence of industrial and geographical diversification strategy on company performance. In addition, this study also aims to analyze how audit committees using proxies by ASEAN CG Scorecard will be moderating the relationship between diversification strategies on company performance. The study uses sample of 64 Indonesian manufacturing companies in 2011 to 2016 with a total observation of 378 firm-years. The result shows that both industrial and geographical diversification strategy is not significant to company performance. After the effectiveness of the audit committee moderating on industrial diversification strategies, this study shows that an effective audit committee has no effect on performance But when the the effectiveness of the audit committee moderating on geographic diversification variables, the results of the research show significant negative impact.Keywords : industrial diversification, geographic diversification, audit committee, performance, ASEAN CG Scorecard
The Impacts of Board Characteristics and Size on Risk Disclosure: Evidence from Indonesian Mining Firms Viola, Belicia; Aryanto, Josephine; Marsetio, Nany Chandra; Yuliati, Retno
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3435

Abstract

This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to measure CRD. We analyzed the data using multiple regression analysis. The results show no relationship between the composition of female directors in both CRD coverage and quantity. Board size positively affects CRD coverage and quantity, while board age negatively affects those two types of CRD. However, board education does not influence CRD quantity and coverage. This study also indicates that board size and age substantially impact the level of risk disclosure. For investors, the board's age and size become an essential consideration in investment decisions related to risk information. While policymakers in Indonesia urgently need a further discussion of the implementation of guidelines to promote higher levels of risk disclosure among firms since the difference in the basis for disclosing risk will reduce the company's competitiveness in the same industry.
Perjalanan Pendampingan UMKM Opak Ashoy Sarongge Selama Dua Musim Community Development Tritiara, Caroline; Dahlia, Dahlia; Oswald, Kenny; Rusli, Michael; Nobellenskvia, Vero; Chaiyadi, Ricky; Ortega, Owen; Lee, Michelle Angel; Carisya, Adilla Putri; Wijaya, Ivano; Giovanni, Jessica; Yudianto, Jovin; Yuliati, Retno
SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i1.3145

Abstract

Opak Ashoy Sarongge is a snack food product from Ciputri Village, Pacet District, Cianjur Regency, West Java. Opak Ashoy Sarongge was previously named Opak Ashoy and only had one product. The problem encountered by partners in the first year of assistance is that the entrepreneurial spirit has not yet developed, considering that partners are farmers. The problem in the second year is that there has not been a significant increase in product sales. Through the Community Development 2020 activities carried out by Prasetiya Mulya University, it is hoped that it can empower the community in developing the entrepreneurial spirit of partners and improve MSME businesses. The purpose of this activity is to explore partners' entrepreneurial potential and increase sales of partner products. The results of this activity show that in the first year of mentoring, partners show their potential for entrepreneurship. Meanwhile, the result of the second year of mentoring is that partners are more innovative in developing a variety of product flavors.
Pengembangan Produk Teh Sereh Instan Khas Saung Sarongge yang Pertama dan Satu-Satunya di Desa Ciputri Kenneth, Henrikus; Sadjoli, Nicole; Debian, Rinaldy; Anggraini, Stefany Dewi; Yedidya, Stefanus; Reynaldi, William; Yuliati, Retno
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.265 KB) | DOI: 10.21632/jpmi.1.2.302-313

Abstract

Sereh Seungit is a dried lemongrass tea brand which is known as the drink of Kampung Sarongge, Cianjur. As a Small Medium Enterprise, its production is still lacking in consistency, quality, efficiency, and the partner’s capability on its production management. The community development programs aim to help partner to solve the problems by optimizing the production aspect of Sereh Seungit so it will be able to grow as a Small Medium Enterprise and increase the productivity of Saronge Village. The solutions offered includes the making of a Standard Operating Procedure, the addition in production equipment, and the partner’s training regarding production management From the solutions implemented, partner established product standard, and partners have production management capabilities.
Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia Tandrawan, Patricia Phoebe; Wynne, Wynne; Rinaningsih, Rinaningsih; Yuliati, Retno
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan manajemen laba akrual dan Gunning Fog Index sebagai proksinya. Sampel penelitian menggunakan perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020 sebanyak 319 perusahaan dengan jumlah observasi sebanyak 1.595. Hasil penelitian menunjukkan bahwa manajemen laba dengan Modified Jones Model dan Kothari Model tidak memiliki hubungan signifikan terhadap keterbacaan laporan tahunan. Suatu laporan tahunan mudah atau sulit dipahami tidak dipengaruhi oleh manajemen laba yang dilakukan oleh perusahan. Dalam penelitian ini bagi manajemen diharapkan dapat memberikan pengetahuan untuk perusahaan mengenai tingkat keterbacaan laporan tahunan perusahaan, sedangkan untuk peneliti selanjutnya menunjukkan bahwa tingkat manajemen laba yang semakin tinggi tidak mempengaruhi tingkat keterbacaan laporan tahunan yang sulit dipahami.
Female Representative in Audit Committee and Audit Fees: Evidence from Indonesia Wahyoedi, Anlika Putra; Andrestio, Stefanny; Yuliati, Retno; Sinaga, Rifeald
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1120

Abstract

This research is motivated by the conflicting results of literature discusses on gender in the audit committee on audit fees in Indonesia. The purpose of this study is to analyze the effect of the presence of females on the audit committee on audit fees using the context of Indonesian companies. In addition, this study also discusses the positive relationship on the presence of females in audit committee that strengthens firm inherent situational factors (firm complexity and risk) on audit fees using the Ordinary Least Square (OLS) model. The sample consists of public companies in Indonesia and listed on the Indonesia Stock Exchange (IDX) in the period 2019, 2020 or 2021. The results showed that there was no significant effect of the presence of females on the audit committee on audit fees in Indonesia that can be caused by female characteristics that have converged with male’s characteristics. Thus, females on the audit committee will have the same effect as men in the audit committee. This study contributes to the literature by providing new evidence regarding the relationship of female presence on audit committees to audit fees.
Exploration of Factors Affecting Loan Repayment of Indonesian Village Financial Institutions in Women's Groups Loan raharjo, taufik; Manurung, Adler Haymans; Sembel, Roy; Yuliati, Retno
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2418

Abstract

This research explores factors that can affect loan repayment of Indonesian Village Financial Institutions in Women Group Lending as a Case Study at Serang Regency. This research uses a qualitative approach by analyzing in-depth interviews with two BUMDesma Directors and Focus Group Discussion with  21 BUMDesma debtors. BUMDesma directors as informants is the BUMDesma director of the BUMDesma of Ciruas and Padarincang sub-districts as chairman and secretary of the BUMDesma association in Serang districts. FGD members are 21 leaders of women group lending as BUMDesma debtors from several sub-districts. Based on the analysis, two important aspects determine the development of BUMDesma Loan Repayment in Serang Regency as a Women's Group Lending Model: the Professionalism of BUMDesma management and the Commitment of BUMDesma debtors.
OPPRESSION TO EMPOWERMENT: SYRIAN REFUGEE WOMEN IN WARGA’S OTHER WORDS FOR HOME Yuliati, Retno
CaLLs (Journal of Culture, Arts, Literature, and Linguistics) Vol 7, No 1 (2021): CaLLs, Juni 2021
Publisher : Fakultas Ilmu Budaya, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/calls.v6i2.4454

Abstract

This study offers an in-depth reading of Jasmine Warga’s Other Word for Home. Deploying descriptive analytical method and P.H. Collins’ concepts of Matrix of Domination and Self-Definition, this study aims to analyze the themes of women’s oppression and women’s empowerment in this book. Findings suggest that Jude and her mother, Syrian refugee women, are oppressed both in Syria and in the US due to their overlapping identity markers (gender, class, ethnicity, religion) in four domains of power (structural, disciplinary, hegemonic, interpersonal). In Syria, they are oppressed in structural domain by Syrian government. Meanwhile in the US, they are oppressed in disciplinary domain to preserve her subordination. Both Jude and Mama are also oppressed by the negative hegemonic ideologies that evolving around Syrian refugees, Muslim, and Arab women. At last, they are oppressed in interpersonal level in everyday life. However, by nurturing certain behaviors in Self-Definition (self-valuation, self-reliance, personal empowerment), they help fostering their empowerment to resist the intersecting oppressions. Penelitian ini menyajikan pembacaan komprehensif terhadap buku Other Words for Home karya Jasmine Warga. Menggunakan metode deskriptif-analitis dan konsep Matriks Dominasi dan Definisi-Diri P.H. Collins, penelitian ini bermaksud untuk menganalisis tema penindasan terhadap perempuan dan pemberdayaan perempuan dalam buku ini. Ditemukan bahwa Jude dan ibunya tertindas baik di Suriah dan Amerika Serikat karna beragam penanda identitas menyilang mereka (jenis kelamin, kelas, etnisitas, agama) dalam empat wilayah kekuasaan (struktural, disipliner, hegemonik, antar individu). Di Suriah, Jude dan ibunya tertindas dalam wilayah struktural oleh pemerintah Suriah. Sementara di Amerika, mereka tertindas dalam wilayah disipliner agar mereka tetap menjadi seorang bawahan. Jude dan ibunya juga tertindas oleh ideologi hegemonik negatif mengenai pengungsi Suriah, Muslim, dan perempuan Arab. Terakhir, mereka juga tertindas dalam wilayah antar individu dalam kehidupan sehari-hari. Meski begitu, sikap-sikap dalam Definisi-Diri (penghargaan diri, kemandirian, pemberdayaan pribadi) mendukung pemberdayaan mereka dalam melawan penindasan menyilang.
HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.640

Abstract

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 
Resesi dan Dampaknya pada Hubungan Manajemen Modal Kerja dan Profitabilitas Dhamayanti, Flora; Senlia, Clara; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2240

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kondisi resesi terhadap hubungan manajemen modal kerja dan profitabilitas. 3.012 perusahaan terbuka di Asia Tenggara digunakan sebagai sampel pada periode observasi 2000-2016. Manajemen modal kerja diukur dengan cash conversion cycle dan profitabilitas diukur dengan return on assets. Temuan penelitian ini menunjukkan bahwa cash conversion cycle secara signifikan meningkatkan profitabilitas perusahaan-perusahaan di Asia Tenggara. Penelitian ini juga menemukan bahwa periode resesi tidak memoderasi hubungan dari kedua variabel tersebut. Adanya pelemahan kondisi ekonomi menyebabkan signifikansi manajemen modal kerja tidak mengalami perubahan saat resesi terjadi. Oleh karena itu, penting bagi manajemen untuk memastikan keseimbangan antara likuiditas dan profitabilitas.
Co-Authors Adhimukti, Andyan Adiwangsa, Indriati Adler Haymans Manurung Adryan Virgandhie Agung, Putry Alberta Yoshi Hasmoro Amelia Hartono Ancilla Sheila Margono Andrestio, Stefanny Andrianus Andrianus Andriyani Surjadi Andyan Adhimukti Anggraini, Stefany Dewi Arief Rijanto Aryanto, Josephine Athalia Ariati Hidayat Atikah Nabilah Latama Billy Billy Budhijono, Fognawati Canthy Meilanda Carisya, Adilla Putri Chaiyadi, Ricky Christano, Shania Milla Dahlia Dahlia Dahlia Dahlia Debian, Rinaldy Desy Ayu Trianingsih Dhamayanti, Flora Edwin Susanto Elfrida Ratnawati Feldo, Ferix Feldo, Ferix Giovanni, Jessica Hafsari , Icha Handayani, Erika Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Indriati Adiwangsa Inez Valensia Irene Vania Kenneth, Henrikus Keshia Budiansyah Ketut Redita Lee, Michelle Angel Livya Monica Luciana Haryono Mariska Regina Matthew Alexander Nathaniel Muhammad Hadyan Nabilla Nabilla Nany Chandra Marsetio Natania, Neysa Nicole Sadjoli Nobellenskvia, Vero Ortega, Owen Oswald, Kenny Raharjo, Soemarso Slamet Raihan Rahadi Regina, Mariska Reynaldi, William Rinaldy Debian Rinaningsih Rinaningsih Rinaningsih Rinaningsih Rosdiana Rohi Mone Roy Sembel Rusli, Michael Ryan Kencana Sadjoli, Nicole Sammy Kristamuljana Senlia, Clara Sinaga, Rifeald Siswantoro, Dodik Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Tandrawan, Patricia Phoebe Taufik Raharjo, Taufik Tersiani , Luh Putri Tritiara, Caroline Uswatun Hasanah Vania Pradipta Gunawan Vanya Calista Viola, Belicia Wahyoedi, Anlika Putra Wijantini Wijantini Wijaya, Ivano William Reynaldi Winata, Jeslyne Anggi Wynne, Wynne Yang Elvi Adelina Yedidya, Stefanus Yoga Anjas Pratama Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni