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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi EKSPANSI 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 Equity Research In Management and Accounting (RIMA)

Retno Yuliati

Universitas Prasetiya Mulya

Author-ID : 2532018

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

Published : 36 Documents Claim Missing Document

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Geliat Bisnis Jahe Merah Seduh Siap Saji di Masa Pandemi Alberta Yoshi Hasmoro; Dahlia Dahlia; Edwin Susanto; I Kadek Agus Suardijaya; Livya Monica; Ryan Kencana; Retno Yuliati
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 1 (2021): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Tingginya permintaan akan jahe seduh siap saji selama masa pandemi yang tidak diiringi dengan jumlah suplai bahan baku jahe yang memadai menjadi tantangan tersendiri bagi UMKM Jahe Merah Sarongge. Belum lagi terputusnya konsinyasi dengan beberapa toko oleh-oleh karena berlakunya pembatasan social berskala besar. Tujuan kegiatan community development ini adalah untuk membantu mitra mencari supplier jahe dengan harga kompetitif dan peningkatan penjualan secara online. Melalui kegiatan ini kami berkesempatan mendampingi mitra untuk mencari supplier alternatif dan beralih pada penjualan sepenuhnya online. Metode yang kami gunakan adalah dengan pendampingan penuh dengan cara live-in di rumah mitra selama 31 hari dan pendampingan lanjutan untuk kepentingan konsultasi secara online selama empat bulan setelan live-in. Hasil dari kegiatan ini adalah didapatkannya supplier jahe merah dengan harga kompetitif dan penerapan beberapa strategi untuk meningkatkan penjualan secara online. Setelah kegiatan pendampingan ini selesai, diharapkan dapat memberikan manfaat kepada mitra untuk secara terus-menerus melakukan terobosan dan inovasi dalam penjualan produk dalam keadaan apapun.

Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Indriati Adiwangsa; Mariska Regina; Athalia Ariati Hidayat; Retno Yuliati
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri.

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

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

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

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

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

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

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.

Work From Home Internship di Kantor Akuntan Publik: Bagaimana Pengaruhnya bagi Soft Skill Mahasiswa? Ketut Redita; Icha Hafsari; Luh Putri Tersiani; Retno Yuliati
Jurnal Kajian Ilmiah Vol. 21 No. 3 (2021): September 2021
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Previous research has proven that the internship program could develop students' soft skills that they didn't get in college. However, there is no further research that examines students' soft skills if WFH carries out the internship. This study explores the soft skills of accounting students while they are doing WFH internships due to the Covid-19 Pandemic. This research is descriptive qualitative research. The data collection was conducted by interviewing 12 accounting students who had completed the internship program at Big 4 and Non-Big 4 Public Accountant Firm for three months. This study found that WFH Internship helps develop soft skills such as flexibility and adaptation, critical thinking, problem-solving, time management, responsibility, and initiative. However, communication, collaboration, and teamwork are less honed due to the lack of direct interaction on the WFH system. The limitation of this research is the selection of informants who all come from accounting students at Universitas Prasetiya Mulya. This study provides information and insight to various parties related to how the Work from Home (WFH) system that is also applied to internal employees continues to influence internal soft skills, especially accounting interns. Keywords: Covid-19 Pandemic, Internship, Soft Skill, Work From Home (WFH) Abstrak Penelitian sebelumnya membuktikan bahwa program magang mampu mengembangkan soft skill mahasiswa yang tidak didapatkan di bangku kuliah. Namun belum ada penelitian lebih lanjut yang meneliti perkembangan soft skill mahasiswa jika magang yang dilakukan secara WFH. Tujuan penelitian ini adalah untuk melihat kemampuan soft skill apa saja yang terasah dan berkembang selama mahasiswa akuntansi melakukan magang secara WFH dikarenakan Pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif deskriptif yang pengumpulan datanya dilakukan dengan metode wawancara kepada 12 mahasiswa akuntansi yang telah menyelesaikan program magang di KAP Big 4 dan Non-Big 4 selama tiga bulan. Penelitian ini menemukan bahwa WFH Internship membantu mengembangkan soft skill mahasiswa berupa fleksibilitas dan adaptasi, kemampuan berpikir kritis, kemampuan menyelesaikan masalah, manajemen waktu, tanggung jawab, dan inisiatif. Sedangkan untuk komunikasi, kolaborasi dan kerja tim kurang terasah karena minimnya interaksi secara langsung pada sistem WFH. Keterbatasan penelitian ini ada pada pemilihan informan yang semuanya berasal dari mahasiswa akuntansi Universitas Prasetiya Mulya. Penelitian ini memberikan informasi dan wawasan kepada berbagai pihak terkait bagaimana agar sistem Work from Home (WFH) yang diberlakukan juga untuk para intern tetap memberikan pengaruh yang dapat meningkatkan soft skill intern khususnya para intern dari akuntansi. Kata kunci: Pandemic Covid-19, Internship, Soft Skill, Work From Home (WFH)

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

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.

Co-Authors Adhimukti, Andyan Adiwangsa, Indriati Adler Haymans Manurung Adryan Virgandhie 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 Benjamin Argawan Billy Billy Budhijono, Fognawati Budiyanto Halim Canthy Meilanda Carisya, Adilla Putri Chaiyadi, Ricky Christano, Shania Milla Clara Senlia Dahlia Dahlia Dahlia Dahlia Debian, Rinaldy Desy Ayu Trianingsih Dhamayanti, Flora Edwin Susanto Elfrida Ratnawati Feldo, Ferix Feldo, Ferix Flora Dhamayanti Giovanni, Jessica Handayani, Erika Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Icha Hafsari Indriati Adiwangsa Inez Valensia Irene Vania Jessica Wijaya Kartika Ekaputri Kenneth, Henrikus Keshia Budiansyah Ketut Redita Kevin Christian Aditia Lee, Michelle Angel Livya Monica Luciana Haryono Luh Putri Tersiani Mariska Regina Matthew Alexander Nathaniel Muhammad Hadyan Nany Chandra Marsetio Natania, Neysa Nicolas Rama Prasetya Nicole Sadjoli Nobellenskvia, Vero Ortega, Owen Oswald, Kenny 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 Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Tandrawan, Patricia Phoebe Taufik Raharjo, Taufik Tritiara, Caroline Trivaldi Candra 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 Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni

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