Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Binus Business Review Ekonomi dan Bisnis Jurnal Kolaboratif Sains Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Triani Arofah
Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies Adlina Nindra Hapsari; Negina Kencono Putri; Triani Arofah
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i2.1685

Abstract

Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.
Pengaruh Informasi Asimetris terhadap Penciptaan Senjangan Anggaran dengan Faktor-faktor Person-Situation Interactionist sebagai Variabel Pemoderasi (Studi pada Organisasi Perangkat Daerah Kabupaten Banyumas) Marliandi Tri Baryatdika; Mafudi Mafudi; Triani Arofah
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.79 KB) | DOI: 10.35590/jeb.v6i1.813

Abstract

This research is an explanatory and correlational study using survey method on heads of division in Regional Organizations of Banyumas Regency. This research aims to find out the effect of asymmetric information on the creation of budgetary slack and the effect of ethical factors expressed by person-situation interactionist factors on that relationship. The research population are all Regional Organizations of Banyumas Regency. The sampling method used is judgment sampling and it obtains 25 regional organizations. There are 4 heads of divisions from each regional organization who become the respondents.Based on the research result and data analysis using moderated regression analysis, it concludes: Asymmetric information can increase the creation of budgetary slack; (2) Ethical ideology does not moderate the effect of asymmetric information on the creation of budgetary slack; (3) Machiavellian character does not moderate the effect of asymmetric information on the creation of budgetary slack; (4) Locus of control does not moderate the effect of asymmetric information on the creation of budgetary slack; (5) Moral intensity does not moderate the effect of asymmetric information on the creation of budgetary slack; and (6) Organizational ethical climate does not moderate the effect of asymmetric information on the creation of budgetary slack.
Digitalisasi Keuangan dan Persepsi Penggunaan GrabFood-OVO: Dampaknya terhadap Kinerja Keuangan UMKM Makanan di Era Platform Economy Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.21414

Abstract

The rapid growth of digital platforms in Indonesia has transformed how micro, small, and medium enterprises (MSMEs) conduct financial transactions. This study examines the level of financial digitalization adoption, perceptions of GrabFood and OVO platform use, and their association with the financial performance of food-sector MSMEs partnering with GrabFood in Banyumas Regency. Using a descriptive-quantitative approach with a survey of 34 respondents, this study analyses three constructs: financial digitalization (7 items), perception of GrabFood–OVO use (9 items), and financial performance (7 items). Results indicate that financial digitalization is perceived at a high level (mean = 4.08), followed by GrabFood–OVO use (mean = 3.88), while financial performance remains at a moderate level (mean = 3.45). These findings suggest that although MSMEs have broadly adopted digital financial tools and perceive them positively, the translation into measurable financial outcomes — particularly revenue growth and market expansion — remains incomplete. This study contributes empirical evidence to the platform economy literature and offers practical implications for MSME development policies in Indonesia.
Pendampingan Pemahaman Fintech pada UMKM Makanan di Kabupaten Banyumas Triani Arofah; Wita Ramadhanti; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.21400

Abstract

This study describes a mentoring process aimed at building fintech understanding among food micro, small, and medium enterprise (MSME) owners in Banyumas Regency who are registered GrabFood partners but lack merchant-side understanding of OVO payment processing and QRIS verification. Using a descriptive qualitative case study approach, the research team acted as consumers ordering through the GrabFood Self-Pickup feature, paying via OVO, and directly observing how MSME owners handled, verified, and responded to digital payment transactions before and after guided mentoring. This study also incorporates survey data from 34 MSME respondents to characterize the broader profile of fintech understanding among food MSMEs in the region. Findings show that most owners initially adopted a passive "as long as money comes in" attitude toward digital payments, accepting transactions without understanding the underlying process flow, fund settlement schedule, or verification steps. Survey results confirm that while respondents scored well on financial digitalization dimensions (mean 4.08) and GrabFood/OVO usage perception (mean 3.87), business performance scores were comparatively lower (mean 3.23), suggesting a gap between platform adoption and operational outcomes. Following repeated, transaction-based mentoring, owners demonstrated improved ability to independently process GrabFood orders, identify payment methods, and verify QRIS transactions. The study illustrates that fintech literacy among digitally underserved MSME owners can be cultivated through simple, contextual mentoring grounded in real, everyday transactions.
Administrasi Pelaporan Pajak Mineral Bukan Logam Dan Batuan Dan Kepatuhan Perusahaan Tambang Di Cilacap: Administration of Non-Metallic Mineral and Rock Tax Reporting and Mining Company Compliance in Cilacap Caturangga Jauharo Ramadiana; Triani Arofah
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9884

Abstract

Penelitian ini menganalisis peran administrasi pelaporan pajak Mineral Bukan Logam dan Batuan (MBLB) dalam mendukung kepatuhan pajak perusahaan pertambangan di Kabupaten Cilacap. Menggunakan metode deskriptif kualitatif, data diperoleh melalui wawancara dengan CV Sinergi Makmur Sejahtera (CV SIMASE) sebagai mitra, diskusi dengan pegawai pajak daerah, serta penelaahan peraturan daerah terkait pajak MBLB. Hasil penelitian menunjukkan bahwa ketepatan pelaporan pajak dipengaruhi oleh empat faktor utama dalam administrasi, yaitu: (1) kejelasan regulasi dan prosedur pelaporan; (2) digitalisasi dan interoperabilitas sistem pelaporan; (3) mekanisme audit dan penegakan kepatuhan; dan (4) kapasitas kelembagaan aparatur pajak daerah. Integrasi unsur-unsur tersebut membantu menurunkan kesalahan pelaporan, meningkatkan transparansi, dan memperkuat kepercayaan wajib pajak terhadap sistem. Studi ini menegaskan bahwa perbaikan administrasi pajak berkontribusi signifikan terhadap peningkatan Pendapatan Asli Daerah (PAD) dari sektor MBLB. Implikasi praktis mencakup kebutuhan standardisasi format pelaporan, pelatihan berkelanjutan bagi aparat dan wajib pajak, penguatan pertukaran data lintas instansi, serta pengembangan prosedur audit yang transparan.
Co-Authors Adlina Nindra Hapsari Caturangga Jauharo Ramadiana Mafudi Mafudi Marliandi Tri Baryatdika Negina Kencono Putri Oman Rusmana Wita Ramadhanti