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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 Sebelas Maret Business Review 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) Jurnal Pengabdian Masyarakat Bangsa 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
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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 | Full PDF (491.231 KB) | 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.
Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Adiwangsa, Indriati; Regina, Mariska; Hidayat, Athalia Ariati; Yuliati, Retno
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13445

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.674 KB) | DOI: 10.31599/jki.v21i3.704

Abstract

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)
Accountability and Incumbent Re-election in Indonesian Local Government Yuliati, Retno; Raharjo, Soemarso Slamet; Siswantoro, Dodik
International Research Journal of Business Studies Vol. 9 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.3.157-168

Abstract

This paper examines the relationship of financial and performance accountability towards incumbent re-election in Indonesian local election. Sample of this research is 56 regencies and cities that held local election with an observation period of 2011 until 2013. Audit opinion and audit finding data are used to measure financial accountability; meanwhile the performance score and evaluation of performance accountability are used as proxy of performance accountability. The analysis shows that higher audit finding of the weakness of internal control system decrease the probability of re-election and higher performance score increase the probability of re-election. In contrast, audit opinion, audit finding of non-compliance to the regulation and legislation, and evaluation of performance accountability have no relationship with the probability of incumbent re-election.
The 7P Marketing Mix Strategy in Building the Image of Inclusive Education at MAN 2 Sleman Yogyakarta Pratama, Yoga Anjas; Hasanah, Uswatun; Yuliati, Retno; Agung, Putry; Nabilla, Nabilla
AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Vol 15 No 2 (2025): AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/5k9c6953

Abstract

Marketing mix strategies can increase interest, attractiveness, and build the image of educational institutions. MAN 2 Sleman, Yogyakarta, is the first madrasah to implement inclusive education and has become a model for its implementation. This study aims to examine the implementation of the 7P marketing mix strategy at MAN 2 Sleman, with the results contributing positively to the development of the madrasah and serving as a reference for other educational institutions in building an inclusive education image. This is a descriptive, qualitative study that utilizes data collection tools such as interviews, observations, and documentation. The data obtained were analyzed using Miles and Huberman's data analysis model, which includes data reduction, data presentation, conclusion and verification. To test the validity of the data, data triangulation was then carried out. The results of this study are: (1) MAN 2 Sleman has implemented the 7P marketing mix strategy in building an inclusive education image (2) The implementation of the 7P marketing mix strategy can build an inclusive education image, with the following impacts: increased public trust, increased number of inclusive students, external recognition of MAN 2 Sleman as an inclusive education provider, and strengthened school reputation and image at the regional, national, and international levels. Keywords: Marketing Mix Strategy, Marketing Mix, Inclusive Education, Madrasah Image
Peningkatan Literasi Anak Usia Dini Melalui Pembelajaran Interaktif dan Eksperimen Pembuatan Es Krim Sederhana Pratama, Yoga Anjas; Santoso, Prio; Yuliati, Retno; Anggraini, Yulistia; Sudarmanto, Irwan; Frima, Fina Khaerunnisa; Wulanda, Aditya Ayu; Sari, Ni Luh Ayu Puspita; Calysta, Yusmi Nazzih; Jannah, Miftahul; Kesuma, Cherisa Salena; Nurwulandari, Wida
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 1 (2026): Maret
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i1.4219

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini dilakukan di Sekolah Rakyat Busa Pustaka, Kemiling Bandar Lampung. Kegiatan ini bertujuan untuk meningkatkan kemampuan literasi anak usia dini melalui pembelajaran interaktif, dan eksperimen pembuatan es krim sederhana. Metode yang digunakan dalam kegiatan ini menggunakan pendekatan edukatif, partisipatif, dan berbasis pengalaman (experiential learning), yang dilakukan melalui beberapa tahapan: (1)  observasi, dan pemberian pretest, (2) sosialisasi literasi, (3) pembelajaran interaktif,  dan (4) eksperimen pembuatan es krim sederhana, (5) postest, dan penutup. Peserta dalam kegiatan pengabdian masyarakat ini adalah 32 anak usia dini berusia 5–8 tahun. Hasil kegiatan ini menunjukkan adanya peningkatan kemampuan literasi peserta, dimana pada tahap pretest, persentase peserta yang berada pada kategori literasi cukup dan baik adalah 58,44%, kemudian meningkat menjadi 100% pada tahap posttest. Hasil observasi juga menunjukkan adanya peningkatan partisipasi aktif, antusiasme, kemampuan mengajukan pertanyaan, merespons materi, dan menjelaskan kembali tahapan permbuatan es krim yang telah dilakukan. Dengan demikian, pembelajaran interaktif berbasis eksperimen sederhana dapat menjadi alternatif strategi yang efektif dalam meningkatkan kemampuan literasi anak usia dini melalui pengalaman belajar yang menyenangkan dan kontekstual.
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.
AUDITOR SPESIALISASI INDUSTRI DAN EFEKNYA PADA MANAJEMEN LABA Nany Chandra Marsetio; Retno Yuliati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.228-245

Abstract

This paper presents the evidence regarding the relationship between auditor industry specialization and accrual earning management. Auditor industry specialization was measured by four continuous and four dummy variables. It was proxied by market share total asset, market share number of clients, the interaction between market share total asset and portfolio share, and interaction between market share number of clients and portfolio share. Earning management was proxied by accrual discretionary modified jones. Samples of this study were 1,668 nonfinancial firm-years listed in IDX during the 2012-2019 period. We restricted our study to clients of Big 10 auditors. Hypothesis testing used regression panel data. Fixed effect regression finds that auditor industry specialization proxied by market share total asset positively impacts earning management modified jones. The research contributes to the literature by highlighting the positive relationship between auditor industry specialists and earning management. This result was contradictive with previous findings make this become fruitful further research.
Incumbents’ re-election incentives and financial report disclosure in Indonesian local government Yuliati, Retno; Hidayat, Athalia Ariati; Raharjo, Taufik
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.81363

Abstract

This study investigates the relationship between incumbents' re-election incentives and financial reporting disclosure in the Indonesian local government. This study uses a sample of 351 local governments at the city or district level throughout 2015-2017 when they ran a local election. Content analysis is used to assign scores to the extent of disclosure. The incumbent mayor or regent who runs a second election is signaled by 1 and 0 otherwise as the proxy for the incumbent's re-election incentives. Cross-sectional multiple regressions will be conducted to examine the hypothesis that there is a significant relationship between an incumbent's re-election incentives and disclosure of financial statements in the local government. Our findings show that incumbent re-election incentives do not have a relationship with the disclosure of financial reports. The incumbent incentive to be re-elected does not necessarily drive an incumbent to disclose its financial statements. Regarding the control variables, significant negative relationships exist between dependencies and the size of the local government towards disclosure level. However, the complexity of the population was positively related to the disclosure level of financial reports. On the contrary, political competition, debt ratio, and type of local government were not related to the disclosure level of the local government's financial reports.
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 Anggraini, Yulistia Arief Rijanto Aryanto, Josephine Athalia Ariati Hidayat Atikah Nabilah Latama Billy Billy Budhijono, Fognawati Calysta, Yusmi Nazzih 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 Frima, Fina Khaerunnisa Giovanni, Jessica Hafsari , Icha Handayani, Erika Henrikus Kenneth Herlianti Rizkia I Kadek Agus Suardijaya Indriati Adiwangsa Inez Valensia Irene Vania Kenneth, Henrikus Keshia Budiansyah Kesuma, Cherisa Salena Ketut Redita Lee, Michelle Angel Livya Monica Luciana Haryono Mariska Regina Matthew Alexander Nathaniel Miftahul Jannah Muhammad Hadyan Nabilla Nabilla Nany Chandra Marsetio Natania, Neysa Nicole Sadjoli Nobellenskvia, Vero Nurwulandari, Wida Ortega, Owen Oswald, Kenny Prio Santoso, Prio 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 Sari, Ni Luh Ayu Puspita Senlia, Clara Sinaga, Rifeald Siswantoro, Dodik Slamet Raharjo, Soemarso Stefanus Yedidya Stefany Dewi Anggraini Stephanie Jessica Nadine Sudarmanto, Irwan 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 Wulanda, Aditya Ayu Wynne, Wynne Yang Elvi Adelina Yedidya, Stefanus Yoga Anjas Pratama Yudianto, Jovin Yulia Ivana Tanujaya Yuliyanti, Ai Yeni