Article Per Year (5 Year)
p-Index From 2021 - 2026
5.642
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Business and Applied Management Journal
Yeney Widya Prihatiningtias
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles Widhianningrum, Purweni; Roekhudin; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.690

Abstract

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles. Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society. Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values ​​as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today. Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process. Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.
The Influence of Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers Ustantini, Sinta; Prihatiningtias, Yeney Widya; Djamhuri, Ali
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81163

Abstract

This study aims to examine the influence of the Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers. The Theory of Planned Behavior is used as the theoretical framework in this research. This study utilizes primary data, and the sample is selected using purposive sampling, resulting in a sample from 150 respondents. The research employs quantitative data analysis with multiple linear regression and moderated regression analysis methods. The results of the study indicate that the Self-Assessment System, Love of Money, and Compliance Costs significantly increase tax evasion, while Tax Knowledge reduces tax evasion. Additionally, the presence of tax incentives has a significant impact on tax evasion behavior among MSMEs. Properly regulated tax incentives can be an effective tool to moderate and reduce tax evasion .
Asset’s Concept Based on Zuhud: Reflection Value of Simplicity in Islam Bahri, Nur Alim; Triyuwono, Iwan; Prihatiningtias, Yeney Widya
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.13800

Abstract

This study aims to develop the concept of assets following the principles of Islamic law by incorporating zuhud values. To reach the aim of this study, the researcher used a religionist-spiritualist paradigm with a case study as a research design. Data collection comes from an interview, observation, and documentation. This research found that the concept of the asset based on zuhud is a world of pleasure that aims to make humans loveable by God and other humans, which can provide in-depth knowledge of his humble world in the eyes of Allah, and an understanding of the essential nature of a human being who is always a loving asset that one day will harm him to the very far away.
DESCRIBING THE BEHAVIOR OF MANAGER IN BUDGETARY SLACK AND PRODUCTION (CASE STUDY AT BUDGETING IN A STATE-OWNED ENTERPRISE) Ghazi, Achmad Fariz; Ludigdo, Unti; Prihatiningtias, Yeney Widya
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.20

Abstract

The objective of this research is to obtain an in-depth insight into budgetary slack practices performed by managers during the budgeting processes of a state-owned enterprise. This research uses qualitative research methods with an interpretive paradigm using a case study approach. The data is collected through interviews, supported by observation and documentation, with informants involved in the planning and budgeting process. The results of this research indicate that the participatory approach adopted in the budgeting process is the trigger of budgetary slack practice. The practice created in the budgeting of sales and production is aimed at achieving maximum profit at the end of the budget period. Asymmetric information and goal clarity are aspects of human behavior that appear in budgetary slack practice. Besides, the applied participation mechanism tends to show symptoms of pseudo participation. Social facts show that budgetary slack practice is created by aspects of human behavior that are motivated by material or financial aspects.
Interaction of Compliance Pressure, Task Complexity, and Auditor Experience on Audit Judgment Quality Fakhirah, Sarah; Sutrisno, Sutrisno; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3366

Abstract

This study aims to examine the influence of compliance pressure and task complexity on audit judgment, as well as analyze the moderating role of audit experience in these relationships. The research was conducted on auditors working at Big Ten Public Accounting Firms in Indonesia. This study uses a quantitative approach with a survey method by distributing structured questionnaires to 170 auditors in 2025 who were the respondents of this study. Data analysis was carried out to test the direct effects and the moderating variable. The results show that compliance pressure has a significant negative effect on audit judgment. This indicates that auditors under compliance pressure tend to make less independent or objective audit judgments. On the other hand, task complexity does not show a significant influence on audit judgment, suggesting that auditors are able to manage complexity through procedural or institutional support. Furthermore, audit experience does not moderate the relationship between either compliance pressure or task complexity and audit judgment.
FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI Prihatiningtias, Yeney Widya; Putri, Aliyah Alamanda
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analysed by testing descriptive statistical and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect; self-efficacy has a positive and significant effect; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure moderates the effect of self-efficacy, but does not moderate the effect of ego depletion and moral reasoning on audit judgement.
The Effect of ESG Disclosure and R&D Intensity on Financial Performance: The Moderating Role of Board Gender Diversity Prihatiningtias, Yeney Widya; Saraswati , Ni Made Ananda
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.94211

Abstract

Despite its economic contribution, Indonesia’s manufacturing sector struggles with sustainability, innovation, and gender diversity, and the impact of these factors on financial performance remains unclear. This study examined the effects of environmental, social, and governance disclosure and research and development intensity on the financial performance of manufacturing companies in Indonesia, and assessed whether gender diversity on the board of directors moderated these relationships. Data from 162 manufacturing firms listed on the Indonesia Stock Exchange during 2021–2023 were analyzed using multiple regression and moderated regression analysis. The results showed that environmental and social disclosures positively influenced return on assets and return on equity, while governance disclosure positively affected Tobin’s Q. Research and development intensity had a positive effect on all financial performance indicators. Gender diversity on the board strengthened the positive effects of social and governance disclosures on return on assets and Tobin’s Q, and also enhanced the impact of research and development intensity on Tobin’s Q. These findings indicated that transparent sustainability reporting and innovation investment improved both accounting-based and market-based performance, and that diverse boards amplified certain strategic impacts. The study concluded that integrating sustainability practices and innovation with gender-diverse leadership contributed to better financial outcomes, offering practical implications for managers, investors, and policymakers seeking to enhance governance and long-term corporate value.
Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic Prihatiningtias, Yeney Widya; Wardhani, Maudina Rahma
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2300

Abstract

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.
Factors Influencing Taxpayers’ Willingness to Participate in Voluntary Disclosure Program Rifki Inderawan, Ahmad; Prihatiningtias, Yeney Widya
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.137

Abstract

This study aims to examine the influence of knowledge of voluntary disclosure program, tax sanctions, and subjective norms on taxpayers’ willingness to participate in voluntary disclosure program. Respondents in this study amounted to 100 Individual Taxpayers registered at KPP Pratama Banyuwangi and were collected using the survey method with a questionnaire instrument and the sample was determined using the purposive sampling method. The analytical method used was multiple regression analysis to test the effect by using the t test through the SPSS application. The results of this study indicate that the knowledge of voluntary disclosure program, tax sanctions, and subjective norm variables positively influence taxpayers’ willingness to participate in voluntary disclosure program.
The Influence of Time Budget Pressure, Job Stress, Work-Life Balance, and Internal Locus of Control on Audit Quality with Auditor Dysfunctional Behavior as a Mediator Yeney Widya Prihatiningtias; Fia Annahdliyah Khairani
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.02

Abstract

This study aims to examine the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality with dysfunctional auditors as mediators. The population in this study is auditors who work at Big Ten KAPs in Indonesia. The sample for this study was 101 auditors who had conducted audits. Data collection is done by the survey method. The data analysis technique used was path analysis, which was processed using SPSS software. The study results showed that time budget pressure, work stress, and work-life balance had a positive effect on dysfunctional auditors. Meanwhile, the internal locus of control had a negative effect on dysfunctional auditors. Other results showed that time budget pressure, work stress, work-life balance, and internal locus of control had a positive effect on audit quality. Meanwhile, dysfunctional auditors had a negative effect on audit quality. Overall, the results of the path analysis showed that dysfunctional auditors are unable to mediate the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Iwan Triyuwono Julianto, Sofyan Wijaya Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Kartika, Ita Yuni Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Muhammad Dimar Alam Muhammad Tojibussabirin Nadia Dayanti Ni Made Ananda Saraswati Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Priaji Santoso, Langen Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Hajarana Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sukarharsono, Eko Ganis Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wardhani, Maudina Rahma Wasis Rizki Widyanto Wikantara, Agung Gede Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro