Article Per Year (5 Year)
p-Index From 2020 - 2025
1.497
P-Index
This Author published in this journals
All Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi International Journal of Entrepreneurship and Sustainability Studies Community: Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Sustainability Accounting and Management International Journal of Economics, Business and Innovation Research
Ratnaningrum, Ratnaningrum
STIE Studi Ekonomi Modern
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Transportation

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Institutional Ownership, Family Firms, Leverage, and Earnings Management Ari Kuncara Widagdo; Rahmawati Rahmawati; Djuminah Djuminah; Ratnaningrum Ratnaningrum
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.024 KB) | DOI: 10.20961/jab.v21i2.702

Abstract

This study aims to record the empirical finding on the influence of family firms and institutional ownership on earnings management. It also examines the effect of leverage on the correlation between family firms and institutional ownership to earnings management. The object of the study comprises manufacturing firms registered in the Indonesia Stock Exchange from 2017 through 2020. The observations are 44 firm years in total. The data were collected from their annual financial reports, using panel regression as the analysis method. The findings suggest that family firms negatively influence earnings management, whereas institutional ownership has no impact on earnings management. This implies that the family firms ownership tends to generate an alignment effect. Furthermore, leverage negatively influences earnings management, but it has a positive impact on the relationship between family firms with earnings management, likewise has no consequence to the relationship institutional effect with earnings management. It indicates that family firms with high leverage intend to minimize the chance of violation against debt covenants and, at the same time, intensify the firm's negotiation power over debt negotiation. Studi ini bertujuan untuk menguji secara empiris pengaruh perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami juga menguji apakah leverage memiliki pengaruh pada hubungan antara perusahaan keluarga dan kepemilikan institusional terhadap manajemen laba. Kami secara khusus memeriksa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Total observasi adalah 44 perusahaan-tahun. Data penelitian dikumpulkan dari laporan keuangan tahunan. Analisis data menggunakan regresi data panel. Bukti menunjukkan bahwa perusahaan keluarga berpengaruh negatif terhadap manajemen laba, sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. Hal ini menunjukkan bahwa kepemilikan perusahaan keluarga cenderung menghasilkan efek keselarasan. Selanjutnya, leverage berpengaruh negatif terhadap manajemen laba, tetapi berpengaruh positif terhadap hubungan antara perusahaan keluarga dengan manajemen laba, tetapi tidak berpengaruh terhadap hubungan institusional dengan manajemen laba. Hal ini menunjukkan bahwa perusahaan keluarga dengan leverage yang tinggi ingin mengurangi kemungkinan pelanggaran perjanjian utang dan meningkatkan kekuatan negosiasi perusahaan selama negosiasi utang.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
The Influence of BI Rate, Inflation, and Exchange Rate on The IDX Composite Stock Index (IHSG) Ratnaningrum Ratnaningrum; Bella Kharisma Putri; Retno Wulandari; Kusna Djati Purnama
International Journal of Science, Technology & Management Vol. 4 No. 2 (2023): March 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i2.779

Abstract

This study investigates the impact of variations in the BI rate, inflation rate, and the USD/IDR (US Dollar to Indonesian Rupiah) exchange rate on the IDX Composite Index (IHSG). The Composite Stock Price Index is one of the resources that investors use to choose their investing strategy. Inflation, exchange rates, business interest rates, and the IHSG are among the variables that make up the sample used in this study, which spans 60 months from January 2015 to December 2019. The analysis of the data was done using multiple regression methods. According to the findings, the IHSG is negatively impacted by changes in the BI rate, positively impacted by changes in the USD/IDR exchange rate, and not impacted at all by changes in the inflation rate. Additional analysis should look at additional potential macroeconomic factors.
Kolaborasi Dunia Pendidikan dan Dunia Usaha Dalam Mengembangkan Produk UMKM Ratnaningrum; Heni Susilowati; Titin Hargyatni; Jaelani Jaelani; Kusna Djati Purnama Purnama; Pemilia Sulistyowati
Community : Jurnal Pengabdian Pada Masyarakat Vol 2 No 2 (2022): Juli : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.201 KB)

Abstract

Terjadinya pandemi Covid-19 di seluruh dunia termasuk Indonesia membuat dampak yang cukup parah tidak hanya pada masalah kesehatan tetapi juga masalah perekonomian, begitu pula di sektor UMKM. UMKM menempati prosentase terbesar dibandingkan pelaku usaha lain dan dikenal telah menopang perekonomian, akan tetapi mempunyai kelemahan dalam pengelolaannya, hal ini turut andil keterpurukan UMKM di masa pandemi ini. Diperlukan kerjasama dari berbagai pihak untuk memulihkan kondisi UMKM, diantaranya dari dunia pendidikan. STIE STEKOM mengadakan penyuluhan ini dalam rangka mengedukasi UMKM dan masyarakat bagaimana cara pengelolaan perusahaan yang baik terutama meminimalisir akibat pendemi. Penyuluhan melalui aplikasi zoom meeting dengan mendatangkan empat narasumber yang membahas mengenai produk pertanian organik, semangat entrepreunership, akuntansi UMKM dan kelompok usaha pariwisata klaster “mbangun makuthoromo”
MARKET REACTION TO EARNINGS MANAGEMENT AND THE ROLE OF AUDIT QUALITY: EVIDENCE FROM INDONESIA Ratnaningrum Ratnaningrum; Indrian Supheni; Risma Nurhapsari
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/ekonomi.v12i02.1615

Abstract

This study aims to determine whether the earnings management influences market reaction and whether audit quality moderates the relationship between earnings management and market reactions. The research sample has 115 manufacturing companies that go public in Indonesia Stock Exchange listed in 2013 – 2015 so that the number of samples (n) = 345 observations. Discretionary accruals are used to gauge the earnings management.. This study uses boostrap test to examine the hypothesis. The result shows that earnings management affects the market reaction positively. So it indicates if the market still gives a positive reaction to the report that generates earnings even though it contains earnings management. The interaction between book value equity and audit quality has a significant positive effect on the relationship between earnings management and market reaction.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
Type Passion, Family Life, Government Support: Explaining the Success of MSME Women Entrepreneurs Ratnaningrum Ratnaningrum; Heni Susilowati; Titin Hargyatni; Dewi Widyaningsih; Ahmad Zaenuri
International Journal of Entrepreneurship and Sustainability Studies Vol. 3 No. 1 (2023): July 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v3i1.1263

Abstract

The Covid-19 pandemic is a hard time for entrepreneurs because economic activity will undoubtedly suffer. Women entrepreneurs, in particular, are more vulnerable to the pandemic's adverse effects on their businesses due to their dual role as entrepreneurs and housewives, which limits their movements more than men. This study investigates the impact of passion, family life, and government support on the success of women entrepreneurs. As a statistical analysis tool, the Partial Least Square Structural Equation Modeling method was employed. The findings show that passion and government support have a positive impact on the success of female entrepreneurs, whereas family life has no impact on it. The results are expected taken into account by the government so that the programs and systems put in place to support the success of women entrepreneurs can be maintained and improved.
Edukasi Penentuan Harga Jual Produk Rumahan Ratnaningrum Ratnaningrum; Heni Susilowati; Titin Hargyatni; Dhevi Dadi Kusumaningtyas; Erwan Nur Hidayat; Pemilia Sulistyowati
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

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

Abstract

MSME business actors often set the selling price of household products incorrectly because the selling price of goods is only based on the owner's assumptions, not based on calculations and accounting rules. As a result, many micro businesses experience losses due to incorrect sales price assessments so that their sales income is not enough to cover all production costs. PKK women who manage household businesses sometimes lack knowledge about how to correctly assess the selling price of their goods. Therefore, the aim of this community service activity is to educate PKK cadres in Teras Boyolali sub-district about the basics of determining product selling prices in accordance with cost accounting principles and the importance of using cost accounting skills in micro businesses. In this way, PKK women are expected to be able to determine the selling price using the cost-plus pricing method. This approach is popular because it is easier for beginners and quite useful for setting selling prices appropriately.
Job Insecurity, Work Stress, Work Family Conflict, and Employees Turnover Intention Ratnaningrum Ratnaningrum; Tri Purwadi; Heni Susilowati; Titin Hargyatni; Dewi Widyaningsih
International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

An employee's willingness to willingly and permanently leave an organization is known as turnover intention. A high degree of willingness to change employment implies that the company is having difficulty retaining staff. An overwhelming workload, poor teamwork, and pressure from superiors may all cause stress in employees. Job insecurity is one reason that might lead to a desire to change jobs. Significant work-family conflict can be resolved by leaving your job, according to some employees. This study aims to examine the influence of job insecurity, work stress, and work family conflict to turnover intention in PT. Raja Roti Cemerlang Bekasi. The study employed a cross-sectional survey design. Data from 60 respondents are collected using simple random sampling and analyzed using a regression model to test the hypotheses developed. The results show that job stress, job insecurity have a positive effect, while work-family conflict has no effect on turn over intention. The research has important implications for knowledge managers knowledgesince it shows that increasing workplace stress and job instability would increase workers' intentions to quit their jobs
Co-Authors Ahmad Zaenuri Ari Kuncara Widagdo Ari Kuncara Widagdo Bella Kharisma Putri Dewi Widyaningsih Dhevi Dadi Kusumaningtyas Djuminah Djuminah Djuminah Djuminah Erwan Nur Hidayat Heni Susilowati Heni Susilowati Indrian Supheni Jaelani Jaelani Kusna Djati Purnama Pemilia Sulistyowati Rahmawati Rahmawati Rahmawati Rahmawati Retno Wulandari Risma Nurhapsari Titin Hargyatni Titin Hargyatni Tri Purwadi