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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Kinerja Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Journal of Economic, Management, Accounting and Technology (JEMATech) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Manajemen Jurnal Ilmu Manajemen dan Akuntansi Terapan Account : Jurnal Akuntansi, Keuangan dan Perbankan Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat
Ririh Dian Pratiwi
Universitas Dian Nuswantoro
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Effectiveness of The Board of Directors and Company Performance: Corporate Governance Perspective in Indonesia Pratiwi, Ririh Dian; Chariri, Anis
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i1.4351

Abstract

The purpose of this study was to determine the effect of board size, board independence, and board activity on company performance from a corporate governance perspective. This study uses a quantitative approach. IDX issuers in the manufacturing sector registered in 2017-2018 are the research population. The samples were obtained using the purposive sampling method. Based on the criteria, the samples in this study were 146 companies. This study uses multiple linear regression analysis. This study found that board size has a negative effect on ROA, but has an effect on and is positively correlated with ROE. Board independence has a positive effect on the achievement of company ROA and ROE. While the third variable, namely board activity does not affect the achievement of ROA and ROE of the company. Based on the limitations, further research is expected to be able to explore other factors that are relevant in influencing company performance during and after the COVID 19 pandemic, for example, namely external factors. Keywords: Board of Directors, Corporate Governance, Company performance
ANALISIS PERILAKU KEUANGAN YANG BERPENGARUH TERHADAP KEPUTUSAN INVESTASI PASAR MODAL Kartika, Thalia Diva; Pratiwi, Ririh Dian
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Investment trends in the Indonesian capital market continue to increase. The younger generation has a high interest in the world of investment in the Indonesian capital market. This increase has of course given rise to several new phenomena, one of which is the pump and dump phenomenon. This phenomenon is often referred to as the practice of stock frying carried out by a group of irresponsible people. Many investors have become victims of this illegal practice. Lack of basic investment knowledge causes investors to be trapped in these illegal practices. However, there is a bias in financial behavior that can influence investors in making investment decisions, so this is interesting to discuss. Students who actively carry out transactions in the capital market are the samples for this research. The test used is multiple linear regression.
Dinamika Penghindaran Pajak Ditinjau dari Berbagai Faktor: Perusahaan Subsektor Food & Beverage di BEI Handayani, Nurul Mutamaroh; Hernawati, Retno Indah; Pratiwi, Ririh Dian; Saputro, Dian Festiana Hadi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 2 (2025): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i2.9004

Abstract

Penghindaran pajak masih menjadi isu penting karena dapat mengurangi penerimaan negara dan menciptakan persaingan bisnis yang tidak sehat. Subsektor food & beverage memiliki kompleksitas operasional tinggi, sehingga rentan terhadap praktik ini. Tujuan dari penelitian ini yaitu untuk menganalisis pengaruh profitabilitas, likuiditas, komisaris independen, komite audit, kualitas audit, dan ukuran perusahaan terhadap penghindaran pajak. Adapun perusahaan yang diteliti perusahaan subsektor food & beverage yang tercatat di Bursa Efek Indonesia tahun 2020-2023 dengan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 108 data observasi yang memenuhi kriteria sampel. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang dijadikan sampel. Teknik analisis yang diterapkan yaitu analisis regresi linear berganda dengan menggunakan alat analisis SPSS versi 26. Temuan pada penelitian ini menjelaskan bahwa variabel profitabilitas berpengaruh terhadap penghindaran pajak. Sedangkan variabel likuiditas, komisaris independen, komite audit, kualitas audit, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Temuan ini memberikan wawasan bagi regulator dalam merancang kebijakan perpajakan yang lebih efektif serta menjadi referensi bagi perusahaan dalam meningkatkan transparansi keuangan dan strategi pajak dengan lebih bijaksana guna menjaga reputasi dan menghindari risiko hukum.
REVOLUSI INDUSTRI 4.0: DESAIN PERKEMBANGAN TRANSAKSI DAN SISTEM AKUNTANSI KEUANGAN Prajanto, Agung; Pratiwi, Ririh Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.238 KB) | DOI: 10.36694/jimat.v10i1.187

Abstract

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.
Pengaruh Struktur Aset, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Kasus pada Sub Sektor Barang Konsumsi Non Cyclical 2019 -2022) Budiarti, Dinar; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2038

Abstract

Business growth and production expansion are basically the basis for companies to seek sources of income for their capital. This research aims to obtain empirical evidence and test related to how asset structure, profitability, and company size influence capital structure. By involving non-cyclical consumption sub-sector companies for 2019 - 2022 and registered on the IDX, 111 data were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression with Spss 26. The research results show that asset structure and company size have a effect on capital structure. Meanwhile, the profitability variable has no effect on capital structure. The low adjusted r square in this study makes it have to be reviewed with other variables. The results showed that the companies taken preferred the use of external funds, namely debt.  Keywords : Capital Structure, Asset Structure, Profitability, and Company Size.
EFEK KEJUT PANDEMI COVID-19 PADA KINERJA BANK PERKREDITAN RAKYAT (BPR): STUDI PADA KARESIDENAN SEMARANG Pratiwi, Ririh Dian
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8958

Abstract

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Tax Avoidance Sofiani, Yusarisna; Pratiwi, Ririh Dian
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Maret 2023
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v2i1.7491

Abstract

Tax avoidance is a strategy to legally minimize the tax burden by taxpayers. This practice is mostly carried out by various types of companies, including companies in the mining sector. There are several factors that influence a company's practice of tax avoidance, including the level of profitability, leverage, and institutional ownership. The research was conducted in the 2015-2020 period. The independent variables as predictors in this study were profitability, leverage, and institutional ownership as independent variables and tax avoidance as the dependent variable. Samples were taken by considering various criteria and obtained the number of observations of 47 companies. The data used comes from the company's financial statements. The data were analyzed using multiple linear regression analysis with the help of SPSS version 25. The results of the study concluded that only the profitability variable had an effect on tax avoidance.  Tax avoidance adalah sebuah strategi untuk meminimalkan beban pajak oleh wajib pajak seacara legal. Praktik ini banyak dilakukan oleh berbagai jenis perusahaan, termasuk perusahaan sector pertambangan. Terdapat beberapa faktor yang mempengaruhi suatu perusahaan dalam melakukan praktik tax avoidance, diantaranya adalah tingkat profitabilitas, leverage, dan kepemilikan institusional. Penelitian dilakukan pada periode 2015- 2020. Variabel bebas sebagai prediktor dalam penelitian ini profitabilitas, leverage, dan kepemilikan institusional sebagai variabel bebas dan tax avoidance sebagai variabel terikat. Sampel diambil dengan mempertimbangkan berbagai kriteria dan diperoleh jumlah observasi  47 perusahaan. Data yang digunakan bersumber dari laporan keuangan perusahaan.. Data dianalisis dengan analisis regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menyimpulkan bahwa hanya variable profitabilitas yang berpengaruh terhadap tax avoidance.Keywords:profitability, leverage, institutional ownership, tax avoidance
Reaksi Pasar Saham Terhadap Peresmian Danantara pada Himpunan Bank Negara Arga Maulana; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Arditya Dian Andika
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1033

Abstract

Penelitian ini menganalisis reaksi pasar saham bank BUMN (HIMBARA) terhadap peresmian Danantara menggunakan studi peristiwa dan Paired Sample T-Test untuk menguji perbedaan harga saham dan cumulative abnormal return. Hasil menunjukkan reaksi pasar yang dinamis, negatif dalam jangka pendek dengan penurunan harga signifikan pada jendela 5 hari, namun berbalik positif dalam jangka panjang melalui CAR signifikan pada jendela 30 hari. Temuan ini mengindikasikan efisiensi pasar bentuk setengah kuat, di mana investor memerlukan waktu untuk menyerap informasi kebijakan yang kompleks. Hal ini menekankan pentingnya komunikasi pemerintah dalam mengelola ekspektasi pasar.
Perilaku Pengelolaan Keuangan Penggemar Produk Kolaborasi di Kalangan Mahasiswa: Pengaruh Financial Literacy, Lifestyle, Self-Control, dan Sikap Keuangan Amelia Sukma Rosilawati; Melati Oktafiyani; Ririh Dian Pratiwi; Entot Suhartono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8876

Abstract

This research aims to evaluate the impact of financial literacy, lifestyle, self-control, and financial attitudes on the financial management practices of students at the Faculty of Economics and Business, Dian Nuswantoro University Semarang, particularly those involved in the purchase of collaborative products. The type of research conducted is quantitative research utilising primary data. The sampling process was conducted using the purposive sampling method. The population that is the subject of the research is active students in the Faculty of Economics and Business at Dian Nuswantoro University, totalling 2820 students. The total sample used was 338 students who had purchased or used collaborative products. The analysis method applied is multiple linear regression. The results of the data analysis show that financial literacy, lifestyle, self-control, and financial attitudes have a significant influence on students financial management. the obtained coefficient of determination value is 0,975 or 97,5 percent of financial management is influenced by financial literacy, lifestyle, self-control, and financial attitudes, while the remaining 2,5% variation is influenced by other variables not included in this study.
PENGUATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ORGANISASI PEMUDA PANCASILA SEBAGAI UPAYA GOOD GOVERNANCE Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Dian Festiana Hadi Saputro; Yulita Setiawanta
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 2 (2026): SWADIMAS EDISI JULI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no2.1211

Abstract

The application of good governance principles in community organizations is crucial, ensuring transparency and accountability. The Pancasila Youth Organization, as a youth organization, plays a vital role in social development, but still faces challenges in administrative and financial management. This community service activity aims to strengthen transparency and accountability in the management of the Pancasila Youth Organization in Semarang City, as part of an effort to implement good governance principles. The method used was a participatory approach by providing outreach, training, and guidance to the organization's administrators. The activity results showed increased understanding among administrators of transparency, accountability, and effective organizational governance, as well as improvements in the organization's administrative and financial systems. This activity helped foster more transparent and accountable organizational governance, thereby supporting the sustainable role of youth organizations in community social development.Penerapan prinsip good governance dalam organisasi kemasyarakatan sangat penting melalui tata kelola yang transparan dan akuntabel. Organisasi Pemuda Pancasila, sebagai organisasi kepemudaan, memiliki peran penting dalam pembangunan sosial, namun masih menghadapi kendala dalam pengelolaan administrasi dan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat transparansi dan akuntabilitas dalam pengelolaan organisasi Pemuda Pancasila di Kota Semarang, sebagai bagian dari upaya menerapkan prinsip good governance. Metode yang digunakan adalah pendekatan partisipatif dengan cara memberi sosialisasi, pelatihan, dan bimbingan kepada pengurus organisasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai transparansi, akuntabilitas, serta tata kelola organisasi yang baik, serta perbaikan dalam sistem administrasi dan keuangan organisasi. Kegiatan ini berkontribusi dalam mendorong terwujudnya tata kelola organisasi yang lebih transparan dan akuntabel, sehingga mendukung keberlanjutan peran organisasi kepemudaan dalam pembangunan sosial masyarakat
Co-Authors A.A. Ketut Agung Cahyawan W Agung Prajanto Agung Sedayu AGUNG SEDAYU Amelia Sukma Rosilawati Ana Kadarningsih Kadarningsih Anis Chariri Anna Sumaryati Arditya Dian Andika Arga Maulana Budiarti, Dinar Desy Herma Fauza Desy Herma Fauza, Desy Herma Dian Indriana Hapsari Entot Suhartono Entot Suhartono Handayani, Nurul Mutamaroh Hayu Wikan Kinasih Hemalia Susan Indira Zalianty Imang Dapit Pamungkas Kartika, Thalia Diva Khoirul Fuad, Khoirul Lilis Setyowati Maya Indriastuti Melati Oktafiyani Melati Oktafiyani Nadaredo, Salsa Haliza Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Pandji MAD, Ngurah Panji MAD, Ngurah Retno Indah Hernawati Saputro, Dian Festiana Hadi Sela Prasekti Sembiring, Emyana Br Sofiani, Yusarisna Wikan Isthika Wikan Isthika, Wikan Yulita Setiawanta ⁠Ratna Herawati