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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

Author-ID : 2889147

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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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

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

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

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

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: 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.

Development of Early Startup Companies' Valuation Model Based on Android Mobile Application: The Angel Investor's Perspective Candra Sari, Ratna; Wahyu Dewanti, Patriani; Fajar, M. Andryzal; Priantinah, Denies; Pranesti, Arin
JOIV : International Journal on Informatics Visualization Vol 6, No 2 (2022)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.2.992

This research aims to develop a valuation model for early startup companies based on an Android mobile application (Valuasi app). This application aims to help early startups to evaluate their company performance. This research method uses the research development method. The first stage is to develop a startup valuation model by determining the criteria using the multi-criteria decision making (MCDM) method and weighting the criteria using the simple additive weighting (SAW) method. The instrument and the weight determination of the valuation model have been validated from the perspective of angel investors, practitioners, and academics. The second stage is developing an Android-based startup valuation model application. The third stage is an evaluation by the users of the application. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, the results show that a potential user's intent to use the application is affected by the performance expectancy and social influence toward the application. This valuation model is expected to help early startup companies conduct business valuations, so they can attract investors, especially angel investors. In addition, the results showed that there was a positive response from users in using the 'Valuasi app', which was indicated by the positive and significant effect of performance expectations on usage intentions, and a positive and significant influence on social influence and behavioral intentions on user behavior. This research shows that 'Valuasi app' can be used to assess start up valuation. However, further improvements are needed to support application facilities so as to increase the ease of using the "Start Up Valuation App" application

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

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