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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Dinamika Akuntansi El Dinar Jurnal Ilmiah Mahasiswa FIB MAGISTRA JABE (Journal of Accounting and Business Education) JOIV : International Journal on Informatics Visualization Integritas: Jurnal Antikorupsi Jurnal Akuntansi dan Bisnis MATAPENA: Jurnal Keilmuan Bahasa, Sastra, dan Pengajarannya The Indonesian Journal of Accounting Research BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Hukum dan Peradilan Nomicpedia: Journal of Economics and Business Innovation CJPP
Ratna Candra Sari
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pendampingan Pemanfaatan Media Literaci.id Guna Meningkatkan Aksesibilitas Pengetahuan Literasi Keuangan di SD IT LHI Banguntapan Ratna Candra Sari; Dian Normalitasari Purnama; Arin Pranesti; Novita Nurbaiti; Astri Mardanik; Arsy Widiyanti; Mulatiningsih Mulatiningsih
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6734

Abstract

Salah satu literasi yang merupakan emerging skills di abad 21 adalah literasi keuangan. Akan tetapi, tingkat literasi Indonesia terendah (38,03%) di banding negara ASEAN lain. Hal ini dikarenakan rendahnya pembelajaran literasi keuangan.  Oleh karena itu, kegiatan PKM ini dilakukan dengan tujuan untuk:  1) Memberikan pengetahuan dan keterampilan mengenai konsep dan penerapan literasi keuangan bagi guru dan orang tua SD IT LHI Banguntapan sebagai bekal pembelajaran literasi keuangan bagi peserta didik; 2) Mendiseminasikan media edukasi literasi keuangan “literaci.id” yang merupakan produk edukasi tim pengabdi; 3) Memberikan pengetahuan dan keterampilan penggunaan aplikasi mobile edukasi literasi keuangan “literaci.id”. Kegiatan PKM ini dilaksanakan secara luring di Fakultas Ekonomi dan Bisnis, Universitas Negeri Yogyakarta dengan 40 peserta. Hasil dari kegiatan PKM ini yaitu: 1) Peserta memperoleh pengetahuan dan wawasan mengenai konsep dan penerapan literasi keuangan sebagai bekal pembelajaran literasi keuangan bagi peserta didik; 2) Produk riset tim pengabdi berupa media edukasi literasi keuangan “literaci.id” diketahui oleh peserta untuk dijadikan referensi media pembelajaran literasi keuangan; 3) Peserta memperoleh pengetahuan dan keterampilan dalam penggunaan media pembelajaran literasi keuangan Literaci.id dengan benar.
Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital Denies Priantinah; Ratna Candra Sari; Patriani Wahyu Dewanti; Arin Pranesti
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.25769

Abstract

Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide. Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment. Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up. Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing. Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.
Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat? Solikhatun, Ismi; Sari, Ratna Candra; Nurfatmawati, Lisa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.17350

Abstract

The industrial revolution era 4.0 has changed the manual-based to technology-based systems. The automation of financial system in business has shifted the accounting profession. This study aimed to evaluate the impact of industrial revolution 4.0 era whether as opportunity or threat faced by accountant. This study provided a perspective of industrial revolution 4.0 towards the accounting profession and the existing opportunities and threats. This systematic review research used a stage model previously developed by Chitu Okoli. This study used the related articles from various journals. The industrial revolution offers users to possibly change the data and information and companies to become more effective and efficient. Industrial revolution has impacted the number of workers due to the automation in accounting activities. On the other hand, industrial revolution provides various job opportunities in accounting profession. The development of technology still cannot replace the  role of accountants, because humans are equipped with emotional intelligence unlike technology. Therefore, various types of technology used in industrial revolution era 4.0 still need the involvement of humans. Anyone with special Accounting expertise and competence  will have these opportunities. This study is expected to provide contributions related to the views on opportunities and challenges for the profession of accountants in industrial revolution era 4.0. This study possibly encourages accountants to improve their skills and professionalism, especially on the accounting systems which cannot be completed by machince and still require the involvement of humans.
FACTORS OF INVESTOR BEHAVIOR IN SHARIA STOCK: A THEORY OF PLANNED BEHAVIOR PERSPECTIVE Priantinah, Denies; Dewanti, Patriani Wahyu; Novitasari, Budi Tiara; Sari, Ratna Candra
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.17332

Abstract

This study aims to investigate the impact of attitude factors on behavior through investor intentions, subjective norms, behavior, religiosity, religious events, behavioral control, and profit maximization. These factors were analyzed for their influence on investment behavior in Islamic stocks mediated by investor intentions. This research is a type of quantitative research using primary data. The data collection is carried out on respondents with stock accounts for transactions. This research included 42 participants who are investors actively engaged in trading stocks on the Indonesia Stock Exchange and possess a stock account. The selection of investor respondents is expected to reflect accurate decisions in the investment decision-making process. Data was obtained through a research instrument in the form of a questionnaire designed to accommodate the variables to be studied—data analysis using PLS with Structural Equation Analysis (SEM). The results show that subjective norms, religious factors, religious holidays, and profit maximization separately influence investor behavior through investor intentions. Also, this study found that personal criteria do not affect investor intentions, and behavioral control influences investor behavior. This study contributes theoretical implications to augment the literature on investor behavior in Shariah-compliant stocks. Furthermore, it provides practical implications as insights to aid investors in making decisions regarding Sharia-compliant stocks
“BYSTANDER EFFECT” IN CASES OF CORRUPTION IN CORPORATE, BUREAUCRATIC AND POLITICAL ORDERS Vera Astuti; Ratna Candra Sari
Jurnal Hukum dan Peradilan Vol 8, No 3 (2019)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.8.3.2019.420-438

Abstract

E-KTP Corruption is an organized crime that occurs in Indonesia. The corruption that has been established is to form an organized network due to the phenomenon "baystander effect" where it is a phenomenon of social psychology due to the loss of a sense of virginity to act to do something on an incident that Characterized by the interdependent nature of each other which eventually nothing moves one.  This research aims to prove the existence of a matter of silence because it is triggered by personal interests or "self-interest" of the persons involved until difficult to control by the State apparatus. This method of research refers to the reference of legislation, information submitted by the media, statements from politicians and bureaucracy officials, court decisions and also reference books. The results of the study showed that the corruption that ensnares the bureaucracy officials and the politicians in fact has also dragged corporations. Participating in the case of the persons in corruption cases of intertwining creates a crime that is organized in such a way to harm the country and cause millions of people to be injured in the sleep. When they feel benefited over this corruption case then they choose silence, this is the phenomenon called "baystander effect" thus complicating the investigation in dismantling this corruption case.
Peningkatan Resiliensi Petani Milenial Sleman Melalui Pendampingan Literasi Keuangan Mustikawati, RR. Indah; Priantinah, Denies; Sari, Ratna Candra; Astuti, Vera; sayekti, Fitria Ningrum
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.952

Abstract

Financial literacy is an important skill that supports the welfare of the community, especially millennial farmers in Sleman, Yogyakarta. The low level of financial literacy among farmers hinders their access to financial services and effective farm business management. Therefore, a financial literacy education program is needed to improve their resilience. This research aims to improve the financial knowledge and record-keeping skills of millennial farmers in Sleman through financial literacy mentoring, and to encourage them to have better access to finance. The program was implemented through a participatory approach involving 24 farmers from various agricultural backgrounds. The methods used include lectures and hands-on practice in making simple financial reports using Microsoft Excel. This activity began with problem identification through Focus Group Discussion (FGD) and continued with training. The results of the activity implementation showed an increase in participants' understanding of the importance of financial literacy. The farmers were able to prepare simple financial statements and understand the process of cost identification and cost of goods sold calculation. The majority of participants expressed satisfaction with the training provided. Implications This financial literacy program has a positive impact in improving the financial knowledge and skills of millennial farmers in Sleman. With improved financial literacy, it is expected that farmers can better manage their businesses, improve their welfare, and contribute to the growth of the agricultural sector in Indonesia.ABSTRAKLiterasi keuangan merupakan keterampilan penting yang mendukung kesejahteraan masyarakat, terutama petani milenial di Sleman, Yogyakarta. Tingkat literasi keuangan yang rendah di kalangan petani menghambat akses mereka terhadap layanan keuangan dan pengelolaan usaha tani yang efektif. Oleh karena itu, diperlukan program pendidikan literasi keuangan untuk meningkatkan resiliensi mereka. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pencatatan keuangan petani milenial di Sleman melalui pendampingan literasi keuangan, serta untuk mendorong mereka memiliki akses keuangan yang lebih baik. Program ini dilaksanakan melalui pendekatan partisipatif dengan melibatkan 24 petani dari berbagai latar belakang pertanian. Metode yang digunakan mencakup ceramah dan praktik langsung dalam pembuatan laporan keuangan sederhana menggunakan Microsoft Excel. Kegiatan ini dimulai dengan identifikasi masalah melalui Focus Group Discussion (FGD) dan dilanjutkan dengan pelatihan. Hasil pelaksanaan kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya literasi keuangan. Para petani berhasil menyusun laporan keuangan sederhana dan memahami proses identifikasi biaya serta perhitungan harga pokok penjualan. Mayoritas peserta menyatakan kepuasan terhadap pelatihan yang diberikan. Implikasi Program literasi keuangan ini memberikan dampak positif dalam meningkatkan pengetahuan dan keterampilan finansial petani milenial di Sleman. Dengan peningkatan literasi keuangan, diharapkan petani dapat mengelola usaha mereka dengan lebih baik, meningkatkan kesejahteraan mereka, serta berkontribusi pada pertumbuhan sektor pertanian di Indonesia.
Bahasa InTHE EFFECT OF GREEN ACCOUNTING KNOWLEDGE, ENVIRONMENTAL AWARENESS AND GREEN MARKETING ON SUSTAINABLE CONSUMPTIONggris Desi Setianingrum; Ratna Candra Sari
Buletin Studi Ekonomi VOLUME.29.NO.02.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i02.p10

Abstract

This study aims to determine the effect of (1) green accounting knowledge on sustainable consumption, (2) environmental awareness on sustainable consumption, and (3) green marketing on sustainable consumption. This study uses quantitative research. Its population comprises accounting students at Universitas Negeri Yogyakarta (UNY). The convenience sampling method is used to obtain 196 respondents. The data analysis technique used to test the hypotheses is multiple linear regression. The results of this study indicate that: (1) green accounting knowledge has a positive effect on the sustainable consumption of accounting students at UNY, indicated by a significance value of 0.000 < 0.05; (2) environmental awareness has a negative effect on the sustainable consumption of accounting students at UNY, indicated by a significance value of 1.161 > 0.05; and (3) green marketing has a positive effect on the sustainable consumption of accounting students at UNY, indicated by a significance value 0.000 < 0.05.
Enhancing Financial Resilience of Women Entrepreneurs through Strengthened Digital Financial Literacy Ratna Candra Sari; Zuhrohtun Zuhrohtun; Arin Pranesti; Ratna Yudhiyati; Umi Syafaatul Udhma; Novita Nurbaiti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p02

Abstract

This study investigates the impact of digital financial literacy (DFL) on the financial resilience of women entrepreneurs. The research adopts an explanatory approach, drawing on data from 208 women entrepreneurs based in Yogyakarta and Central Java, Indonesia. To test the proposed hypotheses, partial least squares structural equation modeling (PLS-SEM) was employed. The findings indicate that DFL significantly influences financial behavior, with these effects extending to future financial decisions. Enhancing DFL among women entrepreneurs positively affects their financial behavior, ultimately contributing to greater financial resilience. A key contribution of this research lies in its focus on women entrepreneurs, a demographic often overlooked in studies on financial literacy. Additionally, the study distinguishes between spending and saving behaviors by separating current financial actions from those intended for the future. This distinction enables a more nuanced analysis of how different financial behaviors, facilitated by digital financial technologies, affect financial resilience. Keywords: digital financial literacy, financial resilience, woman entrepreneur
STRATEGI KOMUNIKASI ORANGTUA PADA ANAK AUTIS Candra Ratna Sari; Diana Rahmasari
Character Jurnal Penelitian Psikologi Vol. 9 No. 1 (2022): Character: Jurnal Penelitian Psikologi
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/cjpp.v9i1.44862

Abstract

Abstrak Anak Berkebutuhan Khusus adalah anak yang menyimpang dari rata-rata anak normal dalam hal ciri-ciri mental, kemampuan-kemampuan sensorik, fisik, perilaku sosial, emosional dan kemampuan berkomunikasi. Autisme merupakan salah satu klasifikasi anak berkebutuhan khusus, yakni anak dengan gangguan intelektual. Penelitian ini bertujuan untuk mendeskripsikan strategi komunikasi yang dilakukan orang tua pada anak autis. Sumber data berasal dari studi literatur baik dari buku, jurnal maupun hasil-hasil riset terkait dengan permasalahan komunikasi anak gangguan autisme serta wawancara mendalam dengan narasumber. Analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif, sedangkan teknik pengabsahan data menggunakan triangulasi dengan cara membandingkan antar sumber atau antar referensi. Strategi komunikasi yang dapat dilakukan oleh orang tua anak dengan ASD antara lain: melatih dan memfasilitasi anak dalam berkomunikasi sejak dini, menerapkan pola asuh demokratis dan otoritatif, melatih anak dengan pola komunikasi verbal dan nonverbal secara terus menerus, menumbuhkan sikap empati, berpikir positif, dan suportif, menanamkan konsep orientasi ekstensional dalam mendidik anak, serta memberikan reward atau imbalan. Strategi-strategi komunikasi di atas dapat diterapkan semuanya sehingga dapat menciptakan suatu langkah yang berkesinambungan untuk membantu orangtua dalam mengembangkan kemampuan berinteraksi sosial pada anak. Kata kunci:Strategi komunikasi, autisme, interaksi sosial, pengasuhan orang tua Abstract The child with special needs is a deviant of the normal child's average mental characteristics, sensory abilities, physical, social behavior, emotional and communication abilities. Autism Spectrum Disorder is one of the part of children with intellectual disorders. This type of research is the qualitative research by taking relevant resources. Data sources come from literature studies both in books, journals and in research related to communication issues for children with autism also deep report. The data analysis in this study uses descriptivequalitative analysis, while the data/plant technique uses triangulation by comparing between sources or between references. Communication strategies that children with ASD can employ such as training and facilitating children in early communication, implementing democratic and authoritarian parenting styles, training children with constant verbal and nonverbal communication patterns, cultivating empathy, positive thinking, and supportive, instilling a concept of extension orientation in child rearing, and providing reward or reward. The above communication strategies can be implemented and can create an ongoing step to help parents develop the child's social interaction. Keywords:Communication strategies, autism, social interactions, parenting styles
“BYSTANDER EFFECT” IN CASES OF CORRUPTION IN CORPORATE, BUREAUCRATIC AND POLITICAL ORDERS Astuti, Vera; Sari, Ratna Candra
Jurnal Hukum dan Peradilan Vol 8 No 3 (2019)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.8.3.2019.420-438

Abstract

E-KTP Corruption is an organized crime that occurs in Indonesia. The corruption that has been established is to form an organized network due to the phenomenon "baystander effect" where it is a phenomenon of social psychology due to the loss of a sense of virginity to act to do something on an incident that Characterized by the interdependent nature of each other which eventually nothing moves one.  This research aims to prove the existence of a matter of silence because it is triggered by personal interests or "self-interest" of the persons involved until difficult to control by the State apparatus. This method of research refers to the reference of legislation, information submitted by the media, statements from politicians and bureaucracy officials, court decisions and also reference books. The results of the study showed that the corruption that ensnares the bureaucracy officials and the politicians in fact has also dragged corporations. Participating in the case of the persons in corruption cases of intertwining creates a crime that is organized in such a way to harm the country and cause millions of people to be injured in the sleep. When they feel benefited over this corruption case then they choose silence, this is the phenomenon called "baystander effect" thus complicating the investigation in dismantling this corruption case.
Co-Authors Abdullah Taman Agnisa Widayanti Ahmad, Rudy Ajeng Wahyu Azizah Annisa Ratna Sari Ansyari, Muhammad Ilyas Nur Arin Pranesti Arin Pranesti Arsy Widiyanti Astri Mardanik Azizah Hasna Arifin Budi Tiara Novitasari Denies Priantinah Desi Setianingrum Dian Normalitasari Purnama Diana Rahmasari Didi Achjari Doni Uji Windiatmoko Doni Uji Windiatmoko, Doni Uji Fajar, M. Andryzal Firdaus, Muh Fitria Ningrum Sayekti Ida Ayu Purnama Ilyana, Sariyatul Kartika, Ikhsanti Dian Kurniawan, Erry Eka Luthfiani, Rifda Amalia Mahfud Sholihin Mimin Nur Aisyah Mulatiningsih Mulatiningsih Novita Nurbaiti Novita Nurbaiti Nurfatmawati, Lisa Patriani Wahyu Dewanti Patriani Wahyu Dewayanti Puji Yanti Fauziah Ratna Yudhiyati Rr Indah Mustikawati Safitri, Meyliana Sariyatul Ilyana Septi Ika Pawestri Solikhatun, Ismi Sri Suryaningsum Umi Syafaatul Udhma Vera Astuti, Vera Zaki Baridwan Zuhrohtun Zuhrohtun