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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi & Keuangan Islam Journal of Contemporary Accounting ACE : Accounting Research Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Inovatif
Reny Lia Riantika
Accounting Department, Business And Economics Faculty, Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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The Role Of The TPB In Predicting Sustainability Behavior In Educations Wicaksono, Aditya Pandu; Riantika, Reny Lia; Mahfuroh, Riana
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.11422

Abstract

The spirit of Sustainable Development Goals encourages people and institutions including universities to take an active role to attain the goals such as performing sustainable behavior. This research, therefore, is conducted to predict the factors underlying universities’ members to perform sustainable behavior by applying Theory of Planned Behavior. This study distributes an electronic questionnaire to 273 accounting undergraduate students in Universitas Islam Indonesia. All completed questionnaires were analysed by assistance from a statistic tool namely smartPLS version 3. This research discovers subjective norm does not significantly influence intention as well as sustainable behavior, however, the others influence significantly. Indirect test indicates that there are no mediation effects from intention variable in order to mediate the relation between three independent variables to sustainable behavior. This research argues that the insignificant influence of subjective norm to intention and sustainable behavior results insignificant influence of intention to sustainable behavior and generates no mediation effects.
The Role Of The TPB In Predicting Sustainability Behavior In Educations Aditya Pandu Wicaksono; Reny Lia Riantika; Riana Mahfuroh
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.245 KB) | DOI: 10.22219/jrak.v10i2.11422

Abstract

The spirit of Sustainable Development Goals encourages people and institutions including universities to take an active role to attain the goals such as performing sustainable behavior. This research, therefore, is conducted to predict the factors underlying universities’ members to perform sustainable behavior by applying Theory of Planned Behavior. This study distributes an electronic questionnaire to 273 accounting undergraduate students in Universitas Islam Indonesia. All completed questionnaires were analysed by assistance from a statistic tool namely smartPLS version 3. This research discovers subjective norm does not significantly influence intention as well as sustainable behavior, however, the others influence significantly. Indirect test indicates that there are no mediation effects from intention variable in order to mediate the relation between three independent variables to sustainable behavior. This research argues that the insignificant influence of subjective norm to intention and sustainable behavior results insignificant influence of intention to sustainable behavior and generates no mediation effects.
Determinant factor influencing financial performance LQ45 corporation Neni Meidawati; Reny Lia Riantika; Reiga Farah Amalia
Jurnal Ekonomi & Keuangan Islam Volume 6 No. 1, January 2020
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol6.iss1.art5

Abstract

The aim of this research is analyzing factors which influence corporation performance in Sharia-based firms by using independent variables, such as Corporate Social Responsibility Disclosure and Indonesia Sharia Stock Index (ISSI) Listing, and Corporation Financial Performance as dependent variable. Data which being used was secondary data consisting CSR disclosure information from annual financial report from the listed corporation in LQ45 Index and Indonesia Sharia Stock Index (ISSI) within the period of 2016-2018. Data analysis used Multiple Linear Regression. The result of this research showed that Corporate Social Responsibility and Indonesia Sharia Stock Index (ISSI) Listing’s disclosure had negative effect towards Corporation Financial Performance.
Pengaruh Money Ethics Terhadap Penghindaran Pajak Dengan Agama, Materialisme, Love of Money, Dan Kondisi Keuangan Sebagai Variabel Moderasi Ahada Nurfauziya; Fitri Khoirunnisa; Reny Lia Riantika
ACE: Accounting Research Journal Vol 2 No 1 (2022): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to analyze the influence of money ethics on tax evasion. In addition, this study also to purpose to analyze whether the variables of intrinsic religiosity, extrinsic religiosity, materialism, love of money and financial condition moderate the influence of money ethics and tax evasion. The population in this study is individual taxpayers in Samarinda City. The sampling technique in this study uses convenience sampling. Data collection is done by distributing questionnaires directly of respondents. Respondents in this study were 132 respondents. Data analysis techniques in this study used Moderated Regression Analysis (MRA). This study result show that money ethics influence tax evasion. In addition, this study also proves that variables of love of money moderate the influence between money ethics and tax evasion. However, the variables of intrinsic religiosity, extrinsic religiosity, materialism, and financial condition do not moderate influence between money ethics and tax evasion. Keywords: Intrinsic Religiosity, Extrinsic Religiosity, Materialism, Love of Money, Financial Condition, Money Ethics, Tax Evasion. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh etika uang terhadap kecurangan pajak. Selain itu, penelitian ini juga bertujuan untuk menganalisis apakah variabel religiusitas intrinsik, religiusitas ekstrinsik, materialisme, cinta uang, serta kondisi keuangan memoderasi pengaruh antara etika uang terhadap kecurangan pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kota Samarinda. Teknik pengambilan sampel dalam penelitian ini menggunakan comfort testing. Pengumpulan informasi dilakukan dengan menyebarkan kuesioner secara langsung kepada responden. Responden dalam penelitian berjumlah 132 responden. Teknik analisis informasi dalam penelitian ini menggunakan Moderated Regression Analysis (MRA). Penelitian ini memperoleh hasil bahwa etika uang berpengaruh terhadap kecurangan pajak. Selain itu, penelitian ini juga membuktikan bahwa variabel cinta uang memoderasi pengaruh antara etika uang dengan kecurangan pajak. Akan tetapi, variabel religiusitas intrinsik, religiusitas ekstrinsik, materialisme, dan cinta uang tidak memoderasi pengaruh antara etika uang dan kecurangan pajak. Kata kunci: Religiusitas Intrinsik, Religiusitas Ekstrinsik, Materialisme, Kecintaan Uang, Kondisi Keuangan, Etika Uang, Kecurangan Pajak
Sarasehan Sebagai Sarana untuk Pencegahan Korupsi di Kapanewon Sleman Yogyakarta Sigit Handoyo; Hendi Yogi Prabowo; Ahada Nur Fauziya; Aditya Pandu Wicaksono; Ari Santoso; Wirawan Hardinto; Kinanthi Putri Ardiami; Reny Lia Riantika
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art2

Abstract

Korupsi merupakan penyakit masyarakat yang sudah menjadi kultur secara turun temurun di Indonesia yang sangat sulit untuk diberantas. Korupsi ini terbagi menjadi 4 bentuk yaitu konflik kepentingan, suap, hadiah illegal dan pemerasan. Pemberantasan korupsi tidak cukup hanya dengan penegakan hukum tipikor saja tetapi penting bagi rakayat Indonesia memahami seperti apa sebenarnya korupsi itu dan bahaya apa di balik korupsi. Dalam pengabdian masyakat di Kapanewon Sleman yang dilaksanakan pada tanggal 28 Juni 2021 diberikan penyuluhan tentang korupsi yang dikemas dalam bentuk sarasehan. Dari hasil sarasehan tersebut dapat diketahui bahwa pendapat aparat tentang korupsi yang terkait dengan pengeloaan dana desa cukup beragam. Ada yang menerima dengan baik, namun ada juga yang belum bisa menerima dengan baik karena beranggapan bahwa pengelolaan dana desa tidak begitu banyak dan sudah diawasi dengan baik. Namun pada prinsipnya yang ditekankan dalam sarasehan ini adalah para aparat dapat memahami potensi-potensi perilaku korupsi dan hukum-hukum mengenai korupsi.
Edukasi Pemanfaatan Aplikasi Instagram dan Shopee untuk Pemasaran Produk Olahan Salak Anis Al Rosjidi; Maulidyati Asiyah; Ahada Nurfauziya; Reny Lia Riantika; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Muamar Nur Kholid; Fathmy Azizah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art6

Abstract

Pandemi Covid-19 yang terjadi di Indonesia telah memukul banyak pelaku Usaha Mikro, Kecil, dan Menengah di Indonesia. Salah satu kelompok pelaku UMKM yang mengalami penurunan omzet adalah petani salak di wilayah Kecamatan Srumbung, Kabupaten Magelang. Para petani salak yang semula memasarkan produknya dengan cara mendistribusikan ke toko-toko di daerah tujuan wisata mengalami penurunan omzet yang signifikan. Oleh karena itu, para petani salak harus mencoba alternatif pemasaran lain melalui pemasaran digital untuk memasarkan produk-produknya. Beberapa aplikasi yang dapat digunakan untuk memasarkan produk secara digital adalah Instagram dan Shopee. Edukasi pemanfaatan aplikasi Instagram dan Shopee dilakukan dalam bentuk workshop yang berlangsung selama satu hari penuh. Workshop membahas penggunaan aplikasi Instagram dan Shopee untuk memasarkan produk olahan salak. Pada akhir workshop, para peserta telah memiliki akun Instagram dan akun Shopee yang dapat digunakan untuk memasarkan produk-produk olahan salak yang dimiliki.
Edukasi Pemanfaatan Aplikasi Pesan Singkat untuk Meningkatkan Omzet Petani Salak Selama Covid-19 Muamar Nur Kholid; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Ahada Nurfauziya; Reny Lia Riantika; Anis Al Rosjidi; Maulidyati Aisyah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art6

Abstract

Pandemi Covid-19 di Indonesia telah memberikan dampak negatif terhadap sektor Ekonomi, utamanya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penggunaan teknologi informasi dan internet menjadi solusi untuk dapat menigkatkan omzet usaha bagi pelaku UMKM di Indonesia selama pandemi Covid-19. Namun, demikian, belum semua pelaku UMKM mampu memanfaatkan teknologi informasi dan internet untuk media pemasaran dan transaksi, salah satunya adalah kelompok petani salah di Srumbung Magelang. Edukasi pemanfaatan teknologi informasi dan internet, seperti aplikasi pesan singkat Whatsapp Business dan aplikasi editing foto Canva, diharapkan dapat membantu petani salak untuk tetap dapat memasarkan dan menjual berbagai produk di tengah pandemi Covid-19. Edukasi pemanfaatan Whatsapp Business dan Canva dilakukan dalam bentuk workshop yang diselenggarakan dalam satu hari. Workshop dilakukan dengan materi pengenalan dan praktik penggunaan Whatsapp Business dan Canva. Diakhir Workshop beberapa petani salak di Srumbung Magelang telah berhasil memiliki Whataspp Business dan dapat menggunakan Canva untuk editing foto produk mereka.
Determinan Profitabilitas Dan Ukuran Perusahaan Dengan Implementasi Enterprise Resource Planning (ERP) Pada Harga Saham Reny Lia Riantika; Radifan Arsyad Safaat; Reza Widhar Pahlevi
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

Abstract

ABSTRACT The purpose of this study was to determine whether there is an effect of profitability and firm size on stock prices with the implementation of Enterprise Resource Planning (ERP). The sample used is a manufactured firm listed on the Indonesia Stock Exchange that implement ERP 2016-2020 period. This study uses a panel regression statistical method. The result of this study that are profitability had a negative significant effect on the stock price, firm size had a positive significant effect on the stock price and variable control implementation ERP had a positive effect but not significant on the stock price. Profitability and firm size simultaneously affect the stock price. The conclusion of this study is firm size is a strong factor that can affect the stock price, and investors are expected to be more careful in investing by taking attention to the firm size factor. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis apakah terdapat pengaruh profitabilitas dan ukuran perusahaan terhadap harga saham dengan penerapan Enterprise Resource Planning (ERP). Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang menerapkan ERP periode 2016-2020. Penelitian ini menggunakan metode statistik regresi panel. Hasil dari penelitian ini adalah profitabilitas berpengaruh signifikan negatif terhadap harga saham, ukuran perusahaan berpengaruh signifikan positif terhadap harga saham dan penerapan kontrol variabel ERP tidak signifikan terhadap harga saham. Kesimpulan dari penelitian ini adalah ukuran perusahaan merupakan faktor kuat yang dapat mempengaruhi harga saham, dan investor diharapkan lebih berhati-hati dalam berinvestasi dengan memperhatikan faktor ukuran perusahaan.
Analisis Sistem Akuntansi pada Operasional Penerimaan Kas di Yayasan XYZ Reny Lia Riantika; Farhan Kamil Rabbani
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art2

Abstract

This activity aims to find out how the cash receipts accounting system is implemented at the XYZ Foundation and find out what are the obstacles that occur in the system. By knowing how the accounting system works and the constraints experienced, this activity analyzes and helps provide recommendations regarding these problems as a form of community service by conducting interviews with the finance department and accounting staff. The data obtained from the interviews were then analyzed using a qualitative descriptive method with a qualitative approach. After the process of analyzing the related data, it was found that the accounting system that applies at the XYZ Foundation with the help of an accounting application, namely Zahir Offline, still found some weaknesses. The main weakness is that the whole process is still done manually and is only done by one person, which is very vulnerable to human error. The role of the accounting system is crucial in supporting company performance, so it is important for business people to ensure that the accounting system used is in accordance with the business being undertaken and minimize gaps in it.
Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta Putra, Afuan Fajrian; Syahid, Ilham; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art2

Abstract

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.
Co-Authors Achmad, Antonolovy Aditya Pandu Wicaksono Aditya Pandu Wicaksono Afuan Fajrian Putra, Afuan Fajrian Ahada Nur Fauziya Anis Al Rosjidi Ari Santoso Arifuddin, Alifia Diva Budi Tiara Novitasari Dewi, Herlina Rahmawati Farhan Kamil Rabbani Fathmy Azizah Fauziya, Ahada Nur Fitri Khoirunnisa Jamilah, Iki Khayatul Kinanthi Putri Ardiami Kinanthi Putri Ardiami Kristi, Januari Kamela Eka Mahfuroh, Riana Maulidyati Aisyah Maulidyati Asiyah Muamar Nur Kholid, Muamar Nur Muhammad Irfan Hidayat Neni Meidawati Nurfauziya, Ahada Prabowo, Hendi Yogi Radifan Arsyad Safaat Reiga Farah Amalia Reza Widhar Pahlevi Riana Mahfuroh Sigit Handoyo Sigit Handoyo Syahid, Ilham Wirawan Hardinto