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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 Dinamika Akuntansi El Dinar Jurnal Ilmiah Mahasiswa FIB MAGISTRA JABE (Journal of Accounting and Business Education) Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan 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 Journal of Islamic economy and Community Engagement Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Hukum dan Peradilan Nomicpedia: Journal of Economics and Business Innovation International Journal of Economics, Management and Accounting 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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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.
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.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan pada Kantor Direksi PT. Perkebunan Nusantara XIV Firdaus, Muh; Sari, Ratna Candra; Ansyari, Muhammad Ilyas Nur
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15769

Abstract

This research objektives to determine the influence of leadership style and work discipline on employee performance at the Office of the Directors of PT. Perkebunan Nusantara XIV. This research uses quantitative methodology. The population in this study reached 140 people; using the Slovin technique formula, several up to 58 respondents were found. Data was collected through a research questionnaire using SPSS 26 statistical analysis. The research results show that leadership style significantly affects employee performance, and work discipline partially substantially impacts employee performance. Then, leadership style and work discipline were tested simultaneously, which greatly influenced employee performance. This research contributes to the influence of leadership style and work discipline on employee performance, which is still very limited. Apart from that, the research results can be used by companies to determine policies related to improving employee performance. 
PENGARUH LEVERAGE OPERASI, LEVERAGE KEUANGAN DAN LEVERAGE TOTAL TERHADAP RISIKO SISTEMATIS SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE SEBELUM DAN SESUDAH KONVERGENSI IFRS Pawestri, Septi Ika; Sari, Ratna Candra
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 3 No. 1 (2014): Nominal April 2014
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.651 KB) | DOI: 10.21831/nominal.v3i1.2156

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh leverage operasi, leverage keuangan, leverage total terhadap risiko sistematis saham, (2) perbedaan pengaruh leverage operasi, leverage keuangan, dan leverage total terhadap risiko sistematis saham dan (3) perbedaan tingkat risiko sistematis saham pada perusahaan manufaktur yang terdaftar di BEI periode sebelum dan sesudah konvergensi IFRS. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear sederhana dan uji dua pihak t-test. Hasil penelitian menunjukkan bahwa leverage operasi berpengaruh negatif dan tidak signifikan terhadap risiko sistematis saham sebelum dan sesudah konvergensi IFRS. Leverage keuangan berpengaruh positif dan tidak signifikan terhadap risiko sistematis saham sebelum konvergensi IFRS sedangkan variabel leverage keuangan berpengaruh negatif dan tidak signifikan terhadap risiko sistematis saham sesudah konvergensi IFRS. Leverage total tidak berpengaruh terhadap risiko sistematis saham sebelum konvergensi IFRS dan variabel leverage total berpengaruh positif dan tidak signifikan terhadap risiko sistematis saham sesudah konvergensi IFRS. Tidak terdapat perbedaan pengaruh leverage operasi, leverage keuangan dan leverage total terhadap risiko sistematis saham sebelum dan sesudah konvergensi IFRS. Tidak terdapat perbedaan tingkat risiko sistematis saham antara sebelum dengan sesudah konvergensi IFRS. Kata kunci: Risiko Sistematis Saham, Leverage Operasi, Leverage Keuangan,  Leverage Total
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP TINGKAT KESELARASAN LAPORAN TAHUNAN DENGAN RERANGKA INTEGRATED REPORTING Ahmad, Rudy; Sari, Ratna Candra
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 6 No. 2 (2017): Nominal September 2017
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.14 KB) | DOI: 10.21831/nominal.v6i2.16654

Abstract

Abstrak: Pengaruh Komite Audit, Ukuran Perusahaan, Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Ukuran Perusahaan dan Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting (IR). Pemilihan variabel dalam penelitian ini karena penelitian sebelumnya menunjukkan hasil yang inkonsiten. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2014-2015. Metode pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 64 sampel selama dua tahun pengamatan. Teknik pengumpulan data menggunakan metode dokumentasi. Uji analisis data dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis.Hasil penelitian yang telah dilakukan menunjukkan bahwa Komite Audit, Ukuran Perusahaan dan Ukuran KAP baik secara parsial maupun simultan berpengaruh signifikan terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka IR. Kata Kunci: Rerangka Integrated Reporting (IR), Komite Audit, Ukuran Perusahaan, Ukuran KAP.
THE EFFECT OF FINANCIAL INCENTIVES SCHEME TOWARD INTENTION TO DISCLOSE FRAUD Kartika, Ikhsanti Dian; Sari, Ratna Candra
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 1 (2019): Nominal April 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.749 KB) | DOI: 10.21831/nominal.v8i1.24501

Abstract

Abstract : The Effect of Financial Incentives Scheme toward Intention to Disclose Fraud. The purposes of this research is to examine the effect of financial incentive scheme toward intention to disclose fraud. This research is an experimental research using experimental factorial design 1x1 between subject. The population of this study was 81 Undergraduate Accounting Students of the Faculty of Economics, Yogyakarta State University, year 2016. Validity test using Face Validity. The research hypothesis was processed using a One-Way ANOVA statistical test.The result of this research showed that there is an effect of financial incentives scheme on the intention to disclose fraud with a significance value of 0.000. Keywords : Financial Incentives Scheme, Disclosing Fraud, Whistleblowing
THE EFFECT OF FINANCIAL KNOWLEDGE AND THE USE OF E-MONEY TOWARD FINANCIAL BEHAVIOR OF UNDERGRADUATE STUDENTS FACULTY OF ECONOMICS YOGYAKARTA STATE UNIVERSITY Safitri, Meyliana; Sari, Ratna Candra
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.32062

Abstract

Abstract: The Effect of Financial Knowledge and The Use of E-Money Toward Financial Behavior of Undergraduate Students Faculty of Economics Yogyakarta State University. This study aims to determine the influence of (1) Financial knowledge toward financial behavior of undergraduate students Faculty of Economics, Yogyakarta State University. (2) Knowing the influence of the use of e-money toward financial behavior of undergraduate students Faculty of Economics, Yogyakarta State University. This research was comparative causal study. The study sample was 217 respondents of the Faculty of Economics, Yogyakarta State University students. Samples were taken using purposive sampling technique. The data analysis technique used is multiple linear regression analysis test. The result of this study show that (1) Financial knowledge has a positive effect on financial behavior of undergraduate students Faculty of Economics, Yogyakarta State University. (2) The use of E-money has a negative effect on financial behavior of undergraduate students Faculty of Economics, Yogyakarta State University. Keywords: Financial Knowledge, E-money, Financial BehaviorAbstrak: Pengaruh Pengetahuan Keuangan, Dan Penggunaan E-Money Terhadap Perilaku Keuangan Mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta. Penelitian ini bertujuan untuk mengetahui pengaruh (1) pengetahuan keuangan terhadap perilaku keuangan mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta. (2) Mengetahui pengaruh penggunaan e-money terhadap perilaku keuangan mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta. Penelitian ini merupakan penelitian hubungan kausal. Sampel penelitian ini adalah 217 responden mahasiswa Fakultas Ekonomi Universitas Negeri Yogyakarta. Sampel diambil menggunakan teknik purposive sampling. Teknik analisis data menggunakan uji analisis regresi linear berganda. Hasil penelitian menunjukan bahwa (1) Pengetahuan Keuangan, berpengaruh positif terhadap Perilaku Keuangan Mahasiswa S1 Fakultas Ekonomi Univeristas Negeri Yogyakarta. (2) Penggunaan e-money berpengaruh negatif terhadap perilaku keuangan mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta.Kata kunci: Pengetahuan Keuangan, E-money, Perilaku Keuangan.
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 Juliani 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 Mustikawati , RR. Indah Nida Aulia, Nida Novita Nurbaiti Novita Nurbaiti Nurfatmawati, Lisa Patriani Wahyu Dewanti Patriani Wahyu Dewayanti Puji Yanti Fauziah Putri Natami Nainggolan 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