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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Humanika Gorga : Jurnal Seni Rupa Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Harmonia: Journal of Research and Education Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Gondang: Jurnal Seni dan Budaya EKONOMIS : Journal of Economics and Business Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JISIP: Jurnal Ilmu Sosial dan Pendidikan Pantun: Jurnal Ilmiah Seni Budaya Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi CITRAWIRA : JOURNAL OF ADVERTISING AND VISUAL COMMUNICATION Continuous Education : Journal of Science and Research PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual
Jaeni Jaeni
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Tax Avoidance in the Perspective of Diamond Fraud Theory and Its Consequences on Firm Value with Mediating Variables of Financial Distress and Ethical Management Jaeni, Jaeni; Fadhila, Zati Rizka; Rahmadhani, Sari
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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

Abstract

The research problem, namely empirical testing regarding fraud diamonds consisting of (a) pressure, (b) opportunity, (c) rationality, and (d) capability, may be the underlying reason for corporate tax avoidance. On the other hand, companies will experience financial difficulties so the intensification of financial distress within a company will lead the company to carry out tax avoidance. Fraud opportunities to commit tax avoidance can be realized if company managers do not carry out ethical management. The aim of the research is to obtain empirical evidence of Tax Avoidance from the Fraud Diamond Theory Perspective, and its consequences for firm value with the Mediation variables of Financial Distress and Ethical Management. The results of financial distress research become a mediating variable. Tax avoidance as Y1 while Christian (2020) corporate fraud. Even though corporate fraud cases have often been researched in the Asia Pacific region, especially China, in Southeast Asia there is still very little research or literature that examines tax avoidance cases using the fraud diamond approach with moderation of financial distress. Among other things, there is a significant positive influence of tax amnesty on tax avoidance, the influence of tax avoidance has a significant positive effect on firm value, a significant negative effect of tax amnesty on firm value, and tax avoidance is not a mediating variable for the effect of tax amnesty on firm value.
Pengaruh penerapan standar akuntansi pemerintahan, kinerja keuangan, opini audit, dan pencegahan fraud terhadap kualitas laporan keuangan pemerintah daerah Ayu Kurnia, Alifia; Jaeni, Jaeni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2328

Abstract

The purpose of this study was to examine the effect of the influence of the application of Government Accounting Standards, Financial Performance, Audit Opinion, And Fraud Prevention on The Quality of Local Government Financial Reports. This research is a quantitative study. The population used is the audited financial statements of district/city government throughout Central Javwa in 2018-2020. This study uses secondary data sourced from the website of each local government. Purposive sampling is the method used in this study to obtain 105 samples of observational data from 35 districts/cities government throughout Central Java. In this study, the data analysis technique used is logistic regression analysis. This study shows the results that the application of Accounting Standards and Audit Opinions has a positive and significant effect on The Quality of Local Government Financial Reports. Meanwhile, Financial Performance have no positive and significant effect on The Quality of Local Government Financial Reports and Fraud Prevention have no negative and significant effect on The Quality of Local Government Financial Reports.
Determinan akuntabilitas pengelolaan keuangan Desa di Wilayah Kabupaten Kendal Atikasari, Dewi; Jaeni, Jaeni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2546

Abstract

This study examines the effect of financial statement presentation, value for money, accessibility of village financial management, internal control system, and budgetary participation on village financial management accountability. This research was conducted through interviews with several villages in the Kendal Regency area. This type of research is quantitative research with purposive sampling technique. The population used is village officials who are in the Kendal Regency area who are involved in village financial management. The results of the sample that successfully met the research criteria were 102 village officials. The results showed that the presentation of financial statements, value for money, accessibility of village financial management, and participation in budgeting had a positive effect on village financial management accountability. While the internal control system does not have a positive effect on the accountability of village financial management.
Arts Communication Model: The Development of Performing Arts through Empowering Cultural Art-Based Tourism Jaeni, Jaeni
Harmonia: Journal of Arts Research and Education Vol 23, No 2 (2023): December 2023
Publisher : Department of Drama, Dance and Music, FBS, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/harmonia.v23i2.41463

Abstract

Indonesia has many traditional’s arts. However, not all Indonesian people treat them to protect sacred objects since art is considered as a finished cultural product. Considering that the performing arts have not been well communicated for providing and empowering the community’s benefits except for home entertainment and stage performances, this research aims to create a model of performing arts communication through empowering cultural art-based tourism. The research method used is a qualitative approach and creative artwork using the RD method by analyzing various performing arts in West Java, by collaborating on art’s packaged in the form of tourist performance, field tests are carried out through performances in tourist areas, performances through art’s festivals. This research resulted in a workflow for developing cultural art to create art products and cultural art-based tourism spaces to arrive at a model of performing art’s communication. An important contribution from the perspective of performing arts communication is the understanding of value relations between actors and their public. Social, cultural, economic, political, educational, environmental, and tourism’s values become meaningful references in creating art and tourism spaces for the community’s sustainable development.
The Influence of Visual Art in Irwan Jamal’s Theatre Artistic Vision Oktavianti, Yeni Sari; ., Jaeni; Saleh, Sukmawati
PANTUN: Jurnal Ilmiah Seni Budaya Vol. 9 No. 2 (2024): The Role of Art and Culture in Shaping Social, Historical, and Psychological Di
Publisher : Postgraduate Program of Institut Seni Budaya Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/pantun.v9i2.3604

Abstract

Irwan Jamal, the founder of the Pictorial Theatre and the Casanova Theatre, is an artist who has studied several art disciplines at once, including theatre, visual arts, literature, and music. Genetic influences from his father’s family, who are skilled in drawing, as well as his education and experience in theatre, have resulted in a form of theatre that is rich in visual expression. This is based on Sigmund Freud’s theory of primary creativity which grows and becomes the foundation of one’s creativity. This article will also discuss and analysed the influence of the visual arts on Irwan Jamal’s vision of theatrical creations in terms of the several works he has directed, both theatrical productions as well as films and music videos. Irwan Jamal’s artistic vision and expression, which was later categorized as a form of “expressionist theatre” was very strongly influenced by the fine arts that Irwan Jamal also studied. The method used to analyse Irwan Jamal’s works (theatre and music videos) will also use the formal structure criticism method, which is usually used for the analysis of a painting. The presentation of critical works uses the method introduced by Edward S Feldman.
CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE Lisiantara, Greg Anggana; Jaeni, Jaeni; Nugroho, Arief Himmawan Dwi; Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.209-220

Abstract

This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesis test used is multiple regression analysis with an interaction moderation model. The results of the study prove that earning management has no effect on firm value, CSR has a positive effect on firm value, debt policy has a negative effect on change values, good corporate governance has not been proven to strengthen the effect of earning management on firm value, good corporate governance has been shown to strengthen the effect of CSR on firm value. company. On the other hand, good corporate governance is proven to weaken debt policy on firm value.
Art Merchandise As a Medium of Public Communication for Illustrator Martcellia Liunic Through The Art Label Liunic on Things Zakiyah, Fifie Silmi; Jaeni, Jaeni
Gorga : Jurnal Seni Rupa Vol. 14 No. 1 (2025): Gorga: Jurnal Seni Rupa
Publisher : Fakultas Bahasa dan Seni Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gr.v14i1.65615

Abstract

Public communication in art means a process where artworks are not only enjoyed as aesthetic objects, but also to be interpreted and responded to by public audiences. In its development, technology has contributed to the expansion of the art medium to the realm that allows art to be conveyed closer to people's daily lives, one of which is through the concept of art merchandise. Through a case study of the art label Liunic on Things, this research aims to examine the creative strategy of art merchandise as a public communication of illustrator Martcellia Liunic to expand awareness of the identity of her work and image. The method used is case study qualitative research, through observation and literature study. The analysis in this research using Maurice Barrett's perspective theory approach The Nature of Art as a basic reference to observe how conception, operation and synthesis in the realization of art merchandise works by the art label Liunic on Things. The results show that Liunic on Things utilizes illustration art as the basis of its products creation, with bright and imaginative visual style characters applied to various daily products mediums, such as fashion, accessories, and decorations. This wearable art medium is not only a medium of aesthetic expression, but also a persuasive communication tool to build connections between artists and the public. In addition, art merchandise also functions as a medium for the extension of meanings and symbols that represent the artist's personal values, as well as a strategy to expand the accessibility of art to public spaces as well as creative economic opportunities. Through the analysis of visual elements on the surface of the product, it was found that the harmony of shape, color, and composition is the main key in presenting a consistent and communicative visual message.
Analisis Unsur Nilai Intraestetik pada Ilustrasi Liunic x H&M Kids Karya Martcellia Liunic Fifie Silmi Zakiyah; Jaeni, Jaeni
CITRAWIRA : Journal of Advertising and Visual Communication Vol. 6 No. 1 (2025)
Publisher : ISI Press Institut Seni Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/citrawira.v6i1.6862

Abstract

Dalam setiap elemen ilustrasi memiliki unsur-unsur dan prinsip dasar yang diorganisasikan untuk menciptakan sebuah visual yang memiliki nilai, sehingga dapat terbentuk sebuah identitas visual, tak terkecuali ilustrasi pada produk fesyen. Karena itu, penelitian ini membahas masalah terkait unsur nilai intraestetik ilustrasi pada produk fesyen, khususnya kolaborasi Liunic x H&M Kids. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur. Data primer yang digunakan untuk menunjang penelitian ini diperoleh dari observasi dokumentasi, kemudian dianalisis dengan teori nilai intraestetik, melalui unsur elementer seni rupa. Hasil penelitian ini menunjukkan bahwa ilustrasi Liunic x H&M Kids karya Martcellia Liunic menciptakan karakteristik playful, ekspresif serta imajinatif yang diwujudkan melalui gaya gambar doodle dan desain cetak yang berani, elemen bernuansa natural, baik dalam bentuk objek figuratif maupun non-figuratif. Dunia fesyen menjadi lahan subur bagi tren ilustrasi, dimana ilustrasi memberikan identitas visual pada produk dan juga meningkatkan eksposur bagi penciptanya, serta membawa seni ke dalam kehidupan sehari-hari.
Sintren in Gender Expressivity: The Role of Women in Dance Traditions Precillia, Monita; Cahyani, Magfi Redia; Jaeni, Jaeni
Gondang: Jurnal Seni dan Budaya Vol. 8 No. 2 (2024): GONDANG: JURNAL SENI DAN BUDAYA, DECEMBER 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gondang.v8i2.58993

Abstract

The Study of Sintren in Gender Expressivity: The Role of Women in Dance Traditions analyzes the role of Cirebonese women in expressing and preserving the art of Sintren. This research aims to further analyze and examine how women contribute to the arts and culture of Cirebon. A qualitative, empirical approach was employed, involving diverse documentation of events, recordings of speech, words, and gestures of the subjects, specific behaviors, written documents, and various visual images related to the social phenomenon. The study employs five stages of qualitative research methods, namely: (1) participant observation, (2) conversation analysis, (3) discourse analysis, (4) content analysis, and (5) ethnographic data collection. The findings reveal that, in a broader social context, the role of women in Sintren dance reflects societal changes. Although Sintren remains deeply rooted in tradition, women involved in its practice have begun exploring new aspects, such as innovations in movement and interpretation. These changes demonstrate that women are not merely passive participants in tradition but actively contribute to enriching and developing the performing arts. This creates a space for dialogue between tradition and modernity, providing women with opportunities to express their identities in a broader context. The study concludes that Sintren is an art form closely linked to the mystical and cultural practices of the Cirebon community. However, in the modern era, Sintren is increasingly marginalized amidst the advancements of the times. This is evident in the limited studies on Sintren, the scarcity of its documentation, and its performances being limited to specific groups. Such conditions highlight the need for greater efforts in preserving and revitalizing this traditional art form.
Pendampingan Tata Kelola Keuangan Rumah Sakit Islam Purwodadi Hardiningsih, Pancawati; Khanifah, Khanifah; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana; Jaeni, Jaeni
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i1.3332

Abstract

Tata kelola keuangan dan akuntansi rumah sakit masih sangat beragam dan implementasi masih menggunakan beberapa standar dan metode lama melakukan pencatatan laporan pendapatan secara manual. Kemajuan teknologi informasi dan komunikasi memunculkan banyak inovasi dalam pengelolaan fasilitas kesehatan. Salah satu bentuk inovasi adalah aplikasi sistem informasi manajemen kesehatan yang diterapkan pada rumah sakit. Untuk menunjang tata kelola keuangan tersedia aplikasi sebagai penyedia fasilitas yang dilengkapi modul keuangan untuk menjalankan fungsi tata kelola keuangan yang terintegritas. Namun implementasinya membutuhkan pendampingan. Pelatihan dan pendampingan tata kelola keuangan diikuti 10 orang karyawan secara bergantian bagian akuntansi, keuangan RSI Grobogan Purwodadi, dan yayasan RSI Purwodadi. Durasi waktu pelatihan dan pendampingan kurang lebih selama 12 bulan. Pendampingan dilakukan terkait dengan proses pencatatan dan beberapa kebijakan maupun pedoman tertentu yang harus diterapkan, masalah aturan pajak dan aturan akuntansi yang diterapkan pada situasi yang berbeda, masalah terkait pengakuan aset yang dibangun sendiri, dan masalah menentukan tarif pasien. Program pelatihan dan pendampingan dilakukan agar pihak rumah sakit mampu melakukan aktivitas pencatatan secara mandiri sehingga menghasilkan laporan keuangan sesuai standar SAK ETAP, dengan harapan pertanggung jawaban dapat diterima stakeholder.
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Adiyana, Sandi Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahya Anin Ditya Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu Lestari Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Rizky Nurul Khotimah Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila