Article Per Year (5 Year)
p-Index From 2020 - 2025
2.863
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Akmenika : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi Bisnis dan Ekonomi (JABE) BERNAS: Jurnal Pengabdian Kepada Masyarakat AKMENIKA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of the Community Development in Asia Journal of Culture Accounting and Auditing Jurnal Akuntansi Dan Manajemen E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Deranika Ratna Kristiana
Sekolah Tinggi Ilmu Ekonomi YKPN
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.3611

Abstract

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises
Analisa Literasi Finansial, Sikap Finansial, dan Perilaku Finansial pada Milenial dan Generasi Z Kristianti, Ika Puspita; Kristiana, Deranika Ratna
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6865

Abstract

This research aims to analyze financial literacy and financial behavior in Indonesia, which specifically aims to find a correlation between the level of financial literacy and financial attitudes towards financial behavior. This research also analyzes and compares the influence of demographic characteristics on financial literacy levels. This research develops financial behavior theory in explaining and predicting the influence of financial literacy and financial attitudes on individual behavior. According to OECD & Lusardi (2019), financial literacy is divided into 3 dimensions, namely financial knowledge, financial attitudes and financial behavior. This research falls into the area of finance, which emphasizes the importance of financial education for individuals. This research uses a survey method containing a questionnaire to collect respondents' responses to indicators of financial literacy, financial attitudes and financial behavior. The results of data collection and processing show that financial literacy and financial attitudes are significantly correlated with individual financial behavior, namely that the level of financial literacy in men is higher than in women, and there is a higher financial attitude in individuals who have an educational background in economics. Considering that data collection uses an online survey, researchers cannot monitor respondents when filling out the questionnaire to ensure respondents' accuracy in filling out the survey. This research can be developed on various other indicators, such as education level, parenting style, and demographic location. In addition, a larger sample size will increase the reliability of the results.
FAKTOR KEUANGAN YANG MEMPENGARUHI RENTABILITAS MODAL SENDIRI: STUDI PADA INDUSTRI BAHAN KIMIA Nuryani, Nanda Alfa; Kristiana, Deranika Ratna
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.135

Abstract

The Indonesian economy and companies in this industrial sector are related in terms of profitability of own capital, therefore this study uses the title of financial factors that affect profitability of own capital. These financial factors include capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency. In this study using the classical assumption test and also multiple linear regression analysis in which the classic assumption test used is normality, multicollinearity, heteroscedasticity, and autocorrelation test. As well as multiple linear regression analysis, there are r-square tests, simultaneous test, and hypotheses. The sampling technique was purposive sampling with data from 40 companies which obtained the result that the data in this study were normally distributed, there was no multicollinearity, there were no heteroscedasticity problems, and there were no autocorrelation problems. The conclusion is that all independent variables (financial factors) namely capital structure, liquidity, company size, company age, equity multiplier, as well as capital turnover efficiency have a positive effect on earnings own capital.
Menelusuri Jejak Fraud: Sensitivitas Risiko Pasar dan PDB terhadap Dinamika Harga Saham di Sektor Perbankan Ika Setya Reynata; Kristiana, Deranika Ratna; Atika Jauharia Hatta Hambali
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.147

Abstract

Since early 2020, the Indonesian economy has experienced a drastic decline in Gross Domestic Product (GDP). This decline was caused by strict mobility restrictions, which impacted banking activities in collecting and distributing funds. Banking plays an important role in economic recovery efforts by providing credit that is expected to reduce the risk of further economic decline. Thus, analysing the factors influencing banking fraud, including market risk sensitivity, gross domestic product, and stock prices, is essential.This study examines the effect of market risk sensitivity, GDP, and stock prices on banking fraud in companies listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis results show that market risk sensitivity hurts banking fraud, meaning that increasing market risk sensitivity can reduce the tendency for fraud to occur. Conversely, GDP has a positive impact, where an increase in GDP tends to be followed by a rise in fraud. In addition, stock prices also hurt banking fraud, indicating that increasing stock prices can suppress fraud in banks.This study requires stricter supervision of banking practices and the importance of paying attention to macroeconomic factors in decision-making. Suggestions for further research include including additional variables, investigating the influence of other factors that may be related to fraud in the banking sector, and considering the use of more comprehensive financial theories for a more in-depth analysis.
Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p16

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi Deranika Ratna Kristiana; Ika Puspita Kristianti
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p18

Abstract

The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy. Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation
The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable Kristiana, Deranika Ratna; Kristianti, Ika Puspita
Journal of The Community Development in Asia Vol 5, No 1 (2022): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1388

Abstract

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.
KEPUTUSAN PENGGUNAAN E-WALLET SEBAGAI ALAT TRANSAKSI DIGITAL: SEBUAH KAJIAN LITERATUR 2012-2023 Banutama, Berty; Hatta, Atika Jauharia; Biyanto, Frasto; Kristiana, Deranika Ratna
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7025

Abstract

The use of e-wallets as a digital transaction tool has become a rapidly growing phenomenon in recent years. E-wallets offer various conveniences and benefits that encourage widespread adoption among consumers. This literature study aims to identify and analyze the factors that influence the decision to use e-wallets as a digital transaction tool. The research method used in this literature study is based on a review of 30 previous research articles, published in the period 2012-2023. The articles reviewed include publications from within and outside the country, with domestic articles indexed by Sinta and international articles indexed by Scopus. From this literature study, it was concluded that the main factors that influence the decision to use e-wallets as a digital transaction tool are ease of use, usefulness, security, social influence, performance expectancy, facilitating conditions, habits, hedonic motivations, effort expectancy, financial literacy, promotion, risk, price value, and trust. Meanwhile, the theories most widely used to explain this phenomenon are TAM and UTAUT. Implication of this research is providing insight for researcher to make it easier to find research gaps that have not been explored much in this field.
Adaptation of Business Actors to New Policy Transformations Deranika Ratna Kristiana; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p10

Abstract

This study examines the adaptation of Micro, Small, and Medium Enterprises (MSMEs) to the new policy transformation in Indonesia's taxation system. With significant contributions to Gross Domestic Product (GDP) and employment, MSMEs are the core of the national economy, but they face challenges in terms of tax compliance. Through a quantitative approach and descriptive and explanatory methods, this study analyzes the effect of new policies, the quality of the DJP Online system, tax officer responses, and tax socialization on MSME tax compliance. Data were taken from 66 business actors in the Special Region of Yogyakarta and Central Java. The results of the study indicate that the quality of the DJP Online system and tax socialization significantly affect MSME tax compliance. In contrast, new policies and responses from tax officers do not show a significant impact. These findings reflect the need for more effective socialization and better system quality to improve tax compliance among MSMEs. This study is expected to provide useful recommendations for the government in formulating adaptive, inclusive, and future-oriented policy strategies for improving tax compliance in the digital era.
Co-Authors Atika Jauharia Hatta Hambali Atika Jauharia Hatta Hambali Banutama, Berty BIYANTO, FRASTO Cahyo Indraswono, Cahyo Doddy Hapsoro Efraim Ferdinan Giri Ika Kristianti Ika Puspita Kristianti Ika Puspita Kristianti Ika Setya Reynata Ivana Oktarina Sopacua Kristianti, Ika Puspita Marwanta, Y.Yohakim Muhammad Alvin Zhayyan Nada Devita Limbong Nuryani, Nanda Alfa Ronowati Tjandra Shita Lusi Wardani