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All Journal AKUNTABILITAS Jurnal Akuntansi Multiparadigma JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) RJABM (Research Journal of Accounting and Business Management) Al-Khidmah GERVASI: Jurnal Pengabdian kepada Masyarakat JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL BISNIS & AKUNTANSI UNSURYA Cendekia : Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Renny Wulandari
Universitas Panca Bhakti Pontianak
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WACANA KRIDA SUNGAI RAYA KABUPATEN KUBU RAYA Puspita, Vina; Kristiawati, Endang; Sari, Wilda; Wulandari, Renny
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.458

Abstract

Financial reports are the result of the accounting process, and are important information for organizations that describe organizational activities in a certain period and for making decisions for the organization. Financial reporting of non-profit entity organizations such as foundations must follow the guidelines for preparing financial reports even though ISAK 35. This research was conducted at the Wacana Krida foundation, Taman Mulia high school, Jalan Sukarno Hatta Arang Limbung, Sungai Raya sub-district, Kubu Raya district, West Kalimantan Province. In this research, the data used is the financial report of the Wacana Krida Sungai Raya Foundation for 2021. Data collection techniques in this research are through direct interviews with relevant sources and knowing how to prepare financial reports at the Wacana Krida Sungai Raya Foundation, documentation by collecting documents in the form of photos, and literature study by learning to read. The results of the research show that the financial reports of the Wacana Krida Sungai Raya Foundation still do not show actual financial reports because the form of financial reports is simple and does not comply with ISAK 35 guidelines.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT MAHASISWA UNTUK MENGUNGKAPKAN KECURANGAN (WHISTLEBLOWING) AKADEMIK Senara Ernawati, Rosalia; Risal; Wulandari, Renny; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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

Abstract

Accounting students as prospective accountants should behave ethically and have the courage to reveal anacademic fraud if they become aware of a fraud case that has occurred. This study aims to determine the effect ofsubjective norms, attitudes toward behavior, behavioral control and the seriousness of fraud on the intention ofaccounting students to disclose fraud (whistleblowing). This study uses a questionnaire to collect the requiredinformation. In collecting data, researchers used a sampling technique using a purposive sampling method. Thepopulation of this study was 174, the number of questionnaires collected was 110 respondents who had filled outand submitted questionnaires. The results showed that subjective norms and perceptions of behavioral controlhad no effect on students' intentions to reveal academic cheating, while perceptions about attitudes towardbehavior and the seriousness of cheating had a significant effect on students' intentions to disclose academiccheating.
PENGARUH LITERASI KEUANGAN, PENGETAHUAN DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL MODERASI Widiarti, Aika; Risal, Risal; Wulandari, Renny; Adetia, Nova
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.493

Abstract

The study uses a quantitative approach with the aim of analysing the effect of financial literacy,investment knowledge and investment motivation on student interest in investing withtechnological developments as a moderating variable. The data used is primary data obtainedfrom distributing questionnaires directly using hard copies and google forms. The researchsample was 130 students who are members of the Capital Market Study Group (KSPM) Facultyof Economics and Business at various universities in Pontianak city. The sampling techniqueused was probability sampling. Data analysis in this study used multiple linear regression andModerated Regression Analysis (MRA) with SPSS version 25. The results of this study indicatethat financial literacy, investment knowledge, and investment motivation affect student interestin investing. Meanwhile, technological development moderates the relationship betweeninvestment motivation and student interest in investing. However, information technology doesnot moderate the effect of financial literacy and investment knowledge on student interest ininvesting in the capital market.
VARIABEL ANTESENDEN YANG MEMPENGARUHI PROFITABILITAS DI BURSA EFEK INDONESIA Samidah, Neneng; Risal, Risal; Kristiawati, Endang; Wulandari, Renny
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1429

Abstract

Profitability is one of the parameters of a company's success. In line with the national economic recovery in 2022, it will provide a significant increase in company profitability. However, in reality, companies still experience a decline in the level of profitability which is reflected in company profits. This research aims to determine the influence of company size, liquidity, leverage, efficiency and working capital turnover on profitability in Infrastructure, Utility and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is companies listed on the Indonesia Stock Exchange in the Infrastructure, Utilities and Transportation sectors. The research sample was 13 infrastructure, utility and transportation companies obtained using the method purposive sampling. Data collection techniques use documentation. Data processing and analysis techniques were carried out using multiple linear regression analysis techniques. The research results show that partially liquidity, efficiency, and working capital turnover do not have a significant positive effect on company profitability. Where as Firm size has a significant positive effect Firm size has a significant positive effect while leverege negative and significant effect on profitability in Infrastructure, Utilities and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022.Keywords:  Profitability, Firm Size, Liquidity, Leverage, Efficiency.
Ukuran Perusahaan sebagai Pemoderasi Pengaruh Status Indeks Saham Syariah terhadap Nilai Perusahaan: Bukti dari Jakarta Islamic Index Wulandari, Renny; Rahmiati, Alfa; Risal, Risal; Kristiawati, Endang
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.620

Abstract

Tujuan penelitian ini untuk menguji peran ukuran perusahaan sebagai variabel moderasi pada pengaruh status perusahaan terindeks saham syariah terhadap nilai perusahaan. Menggunakan 720 observasi perusahaan-tahun yang terindeks dalam Jakarta Islamic Index (JII) dari tahun 2012-2023 diuji dengan metode Moderated Regression Analysis (MRA). Hasil uji membuktikan bahwa status perusahaan terindeks saham syariah memiliki pengaruh positif terhadap nilai perusahaan. Namun, pengaruh positif ini akan melemah seiring dengan besarnya perusahaan. Temuan penelitian ini menunjukkan bahwa biaya agensi dan kompleksitas manajerial pada perusahaan besar dapat mengurangi manfaat status perusahaan terindeks saham syariah dalam meningkatkan nilai perusahaan. Penelitian ini memberikan kontribusi teoritis dengan mendukung teori sinyal, yang menyatakan bahwa sinyal positif dari status syariah dapat terdistorsi oleh tantangan operasional pada perusahaan besar. Implikasi praktis bagi manajer perusahaan, perusahaan besar yang terindeks syariah perlu meningkatkan efisiensi pengelolaan aset dan mengurangi agency costs untuk memaksimalkan manfaat dari status terindeks syariah.
THE SUSTAINABILITY DILEMMA: DOES INFLATION WEAKEN THE LINK TO ACCOUNTING RETURN? Wulandari, Renny; Rahmiati, Alfa; Suhardianto, Novrys
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.02

Abstract

Abstrak - Dilema Keberlanjutan: Apakah Inflasi Melembutkan Kaitan dengan Accounting Return?Tujuan utama – Penelitian berupaya menguji efek moderasi inflasi, yang mungkin berdampak pada pengaruh antara accounting return, kinerja lingkungan dan sosial.Metode – Penelitian ini menggunakan Moderate Regression Analysis (MRA). Sampel yang digunakan adalah perusahaan yang terdaftar dalam indeks JII 70 dari tahun 2018 hingga 2023.Temuan Utama – Penelitian ini membuktikan inflasi memoderasi pengaruh kinerja lingkungan terhadap accounting return. Hasil ini menunjukkan perusahaan yang berinvestasi pada keberlanjutan menghadapi beban biaya yang lebih besar saat kondisi inflasi. Oleh karena itu, perusahaan perlu mengintegrasikan inisiatif keberlanjutan dengan strategi finansial saat inflasi tinggi.Implikasi Teori dan Kebijakan – Penelitian ini mendukung eksistensi teori stakeholder. Dalam aspek kebijakan, pembuat standar akuntansi dapat mengembangkan standar yang mewajibkan perusahaan untuk mengungkapkan dampak jangka pendek dan jangka panjang dari investasi keberlanjutan dalam laporan keuangan.Kebaruan Penelitian - Penelitian ini memberikan perspektif baru bagaimana inflasi dapat memoderasi pengaruh kinerja lingkungan dan sosial terhadap accounting return. Abstract - The Sustainability Dilemma: Does Inflation Weaken The Link To Accounting Return?Main Purpose – This study seeks to examine the moderating effect of inflation, which may impact the relationship between accounting returns, environmental performance, and social performance.Method – This study employs Moderate Regression Analysis (MRA). The sample consists of companies listed in the JII 70 index from 2018 to 2023.Main Findings – This study proves that inflation moderates the effect of environmental performance on accounting return. These results indicate that companies investing in sustainability face greater costs during periods of inflation. Therefore, companies need to integrate sustainability initiatives with financial strategies during periods of high inflation.Theory and Practical Implications – This study supports the existence of stakeholder theory. In terms of policy, accounting standard setters can develop standards that require companies to disclose the short-term and long-term impacts of sustainability investments in their financial statements.Novelty – This study provides a new perspective on how inflation can moderate the impact of environmental and social performance on accounting returns.
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Apriana, Dina; Risal, Risal; Sartono, Sartono; Widyastuti, Reni Dwi; Wulandari, Renny
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Co-Authors Adetia, Nova Alfa Rahmiati, Alfa Dina Apriana Endang Kristiawati Endang Kristiawati Kristiawati Endang Kristiawati, Endang Febriati Febriati Jaurino Jaurino Mayasafitri, Rina Novrys Suhardianto Puspita, Vina Reni Dwi Widyastuti Risal Risal Risal Samidah, Neneng Sari, Wilda Sartono Sartono Sartono Sartono, Sartono Senara Ernawati, Rosalia Widiarti, Aika Widyastuti, Reni Dwi