Article Per Year (5 Year)
p-Index From 2020 - 2025
3.402
P-Index
This Author published in this journals
All Journal Gadjah Mada International Journal of Business Jurnal Manajemen Pelayanan Publik Journal of Governance Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Journal of Business and Applied Management Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Media Riset Akuntansi Auditing & Informasi The Eastasouth Management and Business West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat West Science Accounting and Finance Jurnal REKOMEN (Riset Ekonomi Manajemen) Atestasi : Jurnal Ilmiah Akuntansi
Ari Purwanti
Universitas Dian Nusantara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Transportation

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
The Role of Return on Assets on Sustainability Disclosure to Value of the Firm Purwanti, Ari
Jurnal ASET (Akuntansi Riset) Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i1.12653

Abstract

AbstractIn previous studies, it was proved that the disclosure of sustainability affected the value of the firm insignificantly. Therefore, this study aims to investigate whether Return on Assets can mediate the effect of sustainability disclosure on firm value. The sample of this study is companies that consistently presents Sustainability Reports from 2013 to 2015. The research hypothesis is tested using panel data regression. The results prove that the future Return on Assets can mediate the effect of sustainability disclosure on the future value of the firm.
ANALISIS KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH Alfi Syahr, Zulfia Hanum; Purwanti, Ari; Ulupui, I Gusti Ketut Agung
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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

Abstract

The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC). Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).
Target Keuangan, Kondisi Industri, Perubahan Auditor, Dan Perubahan Direksi Terhadap Salah Saji Material Pada Laporan Keuangan Ari Purwanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.739

Abstract

This study aims to investigate how financial targets, industry conditions, changes in auditors and changes in the Board of Directors can affect the occurrence of misstatements in financial statements. By using a research sample of 16 state-owned companies other than banks in 2015 to 2019, this study tested empirically using a multiple regression model. The test results prove that financial targets and changes in the auditor have a significant positive effect on material misstatements in financial statements, but industry conditions have a significant negative effect on material misstatements in financial statements. Meanwhile, changes in directors have no significant effect on material misstatements in the financial statements. These results have implications for the practice of determining the materiality number against the background of the tendency of changes in the pattern of material misstatements in the financial statements under certain conditions.
Apakah Kekayaan Intelektual dan Pengungkit Keuangan Mampu Menggerakan Nilai Perusahaan? Temy Setiawan; Mathue Mathue; Ari Purwanti
Journal of Business & Applied Management Vol 14, No 2 (2021): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v14i2.2928

Abstract

Pertempuran dalam hal perdagangan antara 2 negara besar yaitu Amerika dan Tiongkok berdampak pada Indonesia di sektor pertambangan yang ditandai dengan goncangnya neraca perdagangan Indonesia. Dimana diketahui sektor pertambangan adalah salah satu kontributor pendapatan terbesar negara setelah pajak. Dengan adanya fenomena tersebut, maka nilai perusahaan dalam negeri sektor pertambangan yang terindeks di Indonesia Stock Exchange (IDX) akan terganggu karena melesunya respon investor. Oleh karena itu, calon investor perlu mengetahui determinan yang mempengaruhi nilai perusahaan secara tepat sebagai pertimbangan sebelum menanamkan modalnya pada perusahaan di sektor tersebut. Penelitian deskriptif kuantitatif digunakan untuk menguji determinan yang berpengaruh pada nilai perusahaan dengan PLS-SEM sebagai alat uji statistik yang dipilih. Penelitian ini memberikan pembuktian empiris determinan kekayaan intelektual dan pengungkit keuangan mempengaruhi nilai perusahaan secara langsung, namun kinerja korporasi gagal mempengaruhi secara langsung nilai perusahaan. Sedangkan kekayaan intelektual yang meningkat akan berdampak pada peningkatan kinerja korporasi. Namun sebaliknya pada pengungkit keuangan yang meningkat, menurunkan kinerja korporasi. Penelitian ini layak dipertimbangkan memberikan kebaruan karena menggunakan beberapa indikator yang lazim digunakan untuk setiap variabelnya sehingga akan tampak pengujian indikator mana sesuai menjelaskan variabel.
Implementation of Good Governance in Local Government Systems in Indonesia Ari Purwanti
Journal of Governance Volume 7 Issue 2: (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v7i2.15165

Abstract

This paper discusses the application of government accounting to initiate good governance in local government. This paper initially describes good governance in regional financial management. Next are the regional government accounting standards and finally, the implementation and good governance of the regional government accounting system. Discussion on accrual-based government accounting. This study uses a qualitative approach with a descriptive method. This study indicates that the application of local government accounting is closely related to four governance arrangements, namely fairness, transparency, accountability, and responsibility. Good governance can be achieved by empowering systems and institutions based on laws and regulations. Good financial management and control based on the government accounting system is the main priority of action taken by the government. In the study, it can also be concluded that accrual-based accounting standards are one of the implementations of good governance in Indonesia's local government accounting system.
DO GOOD CORPORATE GOVERNANCE (GCG) AND INTEGRATED CORPORATE GOVERNANCE (ICG) IMPROVE PERFORMANCE AND REDUCE FRAUD IN INDONESIAN PUBLIC BANKING? Tugiantro Tugiantoro; Khomsiyah Khomsiyah; Ari Purwanti
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.105 KB) | DOI: 10.25105/mraai.v22i1.12953

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah penerapan GCG dan ICG meningkatkan kinerja dan mengurangi fraud pada perbankan umum di Indonesia dengan menggunakan Asset Quality sebagai variabel moderasi. Penelitian ini merupakan penelitian kausalitas dengan sampel 27 bank pada periode 2015-2018. GCG dan ICG dinilai menggunakan analisis isi atas pengungkapan yang tersedia dalam laporan tahunan bank. Kinerja diukur dari kinerja saham dan kinerja keuangan. Fraud diukur berdasarkan Beneish M. Score (2009) menggunakan 5 (lima) indeks yang mengukur DSRI, GMI, AQI, SGI, dan TATA. Model Persamaan Struktural Partial-Least Square (PLS-SEM) digunakan dalam pengujian model penelitian. Hasil penelitian ini menunjukkan bahwa GCG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan serta berpengaruh negatif terhadap Fraud. Sedangkan ICG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan, namun tidak berpengaruh terhadap Fraud. Variabel kontrol Leverage (Lev) berpengaruh negatif terhadap Kinerja Saham, Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Kinerja Keuangan, dan Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Fraud. Kualitas Aset sebagai variabel pemoderasi dapat memperkuat pengaruh GCG terhadap Kinerja Keuangan dan Fraud. Hal ini juga dapat memperkuat pengaruh ICG terhadap Kinerja Keuangan. Namun variabel pemoderasi Kualitas Aset tidak memperkuat pengaruh GCG terhadap Kinerja Saham, juga tidak memperkuat pengaruh ICG terhadap Kinerja Saham dan Fraud. Pada F-Test, GCG dan ICG secara simultan berpengaruh terhadap Kinerja Saham, Kinerja Keuangan, dan Fraud.   The purpose of this study is to examine whether the implementation of GCG and ICG increase performance and reduce fraud on public banking in Indonesia while using Asset Quality as a moderating variable. This study is a causality study with 27 banks as samples on the period of 2015-2018. GCG and ICG assessed using content analysis on disclosures that are available in the bank's annual report. Performance is measured from stock performance and financial performance. Fraud is measured based on Beneish M. Score (2009) using the 5 (five) indexes measuring DSRI, GMI, AQI, SGI, and TATA. Partial-Least Square Structural Equation Model (PLS-SEM) was used in testing the study model. The result of this study showed that the GCG impact positively on the Stock Performance, and Financial Performance and impact negatively on Fraud. ICG on the other hand impact positively on Stock Performance, and Financial Performance, however, there is no influence against Fraud. The control variable Leverage (Lev) shows a negative influence on Stock Performance, the Capital Adequacy Ratio (CAR) shows a positive influence on Financial Performance, and the Loan to Deposit Ratio (LDR) shows a positive influence on Fraud. Asset Quality as a moderating variable can strengthen the influence of GCG on Financial Performance and Fraud. It can also strengthen the influence of ICG on Financial Performance. However, the moderating variable Asset Quality did not strengthen the influence of GCG on Stock Performance, nor did it strengthen the influence of ICG on Stock Performance and Fraud. In F-Test, GCG and ICG were simultaneously affecting the Stock Performance, Financial Performance, and Fraud.
The Roles of Organizational Politics and Procedural Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior SeTin SeTin; Roy Sembel; Yvonne Augustine Sudibyo; Ari Purwanti
Gadjah Mada International Journal of Business Vol 24, No 3 (2022): September-December 2022
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.46605

Abstract

This study investigates the relationship between performance evaluation systems and budget gaming behavior. Specifically, it examines the mediating role of organizational politics and procedural fairness. Data collection was conducted by a questionnaire survey of managers of go-public manufacturing companies in Indonesia. Based on a sample of 128 responses, the partial least squares results indicate that general political behavior, the politics of pay and promotion policies, and procedural fairness significantly mediate the non-financial measures and budget gaming relationship. In contrast, the results indicate that the mediating effects of organizational politics and procedural fairness on the relationship between relative performance measures and budget gaming behavior are generally insignificant. This study supports the goal setting theory and the organizational justice theory, and contributes to the management control system literature by recognizing the importance of performance evaluation systems, the importance of understanding political behavior and the perception of fairness to overcome budget gaming behavior. This study provides assurance that organizations can reduce budget gaming behavior through using non-financial measures or incentives.
PELATIHAN PENYUSUNAN ARTIKEL ILMIAH TERINDEKS SINTA Ramdhan Kurniawan; Jekmal Malau; Eka Melati; Nofirman Nofirman; Ari Purwanti; Siti Aisyah Hanim
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan adalah pelatihan penyusunan artikel ilmiah terindeks SINTA. Kegiatan ini dilaksanakan secara online melalui aplikasi Zoom pada tanggal 20 Maret 2023 dengan jumlah peserta sebanyak 33 peserta dari berbagai kalangan seperti guru, mahasiswa, dan dosen. Tujuan dari kegiatan ini adalah meningkatkan pengetahuan, keterampilan, dan kesadaran peserta dalam penyusunan artikel ilmiah yang berkualitas dan dapat diindeks pada SINTA. Metode yang digunakan dalam kegiatan ini meliputi sesi presentasi, diskusi interaktif, dan penugasan individu. Hasil dari kegiatan ini menunjukkan adanya peningkatan signifikan dalam pengetahuan dan keterampilan peserta terkait penyusunan artikel ilmiah terindeks SINTA. Peserta berhasil mengembangkan kemampuan dalam menyusun argumen yang jelas, menggunakan gaya penulisan akademik, dan mengidentifikasi jurnal terindeks SINTA yang relevan. Kegiatan ini memberikan manfaat yang positif dalam pengembangan ilmu pengetahuan dan pengabdian kepada masyarakat melalui publikasi ilmiah yang relevan dan bermutu.
Pengaruh Kualitas Sistem Akuntansi terhadap Pengendalian Internal dalam Rangka Pemasaran Berkelanjutan: Studi Kasus pada Industri Retail di Provinsi Jawa Barat Ari Purwanti; Rendy. C. E. Pesiwarissa; Siti Nuridah; Andika Isma; Andri Ardhiyansyah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.186

Abstract

Studi penelitian ini menyelidiki pengaruh kualitas sistem akuntansi terhadap praktik pengendalian internal dalam konteks pemasaran berkelanjutan di industri ritel di Provinsi Jawa Barat. Tujuannya adalah untuk mendapatkan wawasan tentang hubungan antara kualitas sistem akuntansi dan pengendalian internal dan memahami bagaimana faktor-faktor ini berkontribusi terhadap inisiatif pemasaran berkelanjutan. Pendekatan studi kasus diadopsi, dan data dikumpulkan dari 150 perusahaan ritel yang beroperasi di Provinsi Jawa Barat. Temuan menunjukkan adanya hubungan positif antara kualitas sistem akuntansi dan praktik pengendalian internal. Secara khusus, akurasi data, ketepatan waktu, kelengkapan, keamanan, dan integrasi ditemukan secara signifikan mempengaruhi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan praktik pemantauan. Hasil ini menyoroti pentingnya investasi dalam kualitas sistem akuntansi untuk meningkatkan mekanisme pengendalian internal dalam mendukung upaya pemasaran yang berkelanjutan. Implikasi dari temuan ini bagi perusahaan ritel yang ingin mengintegrasikan praktik pemasaran berkelanjutan juga dibahas.
Environmental and Financial Management in Sustainable Business: A Case Study in the Energy Industry Muhammad Nur Afiat; Anita Lestari; Syamsu Rijal; Ari Purwanti; Nurul Afifah
The Eastasouth Management and Business Vol. 2 No. 01 (2023): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i01.138

Abstract

Sustainable business practices have become paramount in the contemporary global economy, urging companies to balance financial prosperity with environmental responsibility. In this context, the energy industry in West Java, Indonesia, serves as a compelling case study due to its significance in the region's economic development and its simultaneous environmental challenges. This research employs a qualitative case study approach to investigate the complex interplay between environmental and financial management within the West Java energy sector. Through semi-structured interviews, document analysis, and surveys, the study assesses environmental management practices, financial performance, and sustainable business models. The findings reveal a growing commitment to clean technologies, emissions reduction, and transparency among energy companies. Moreover, sustainable energy businesses exhibit competitive profitability, risk mitigation capabilities, and improved access to capital. Successful business models emphasize the integration of environmental and financial objectives and the importance of stakeholder engagement. These findings underscore the significance of aligning environmental and financial management for sustainable business in the energy industry and offer valuable insights for policymakers and industry practitioners seeking to navigate the intricate terrain of sustainability.
Co-Authors Alfi Syahr, Zulfia Hanum Alfiana Andika Isma Andri Ardhiyansyah Anita Lestari Anjarwati, Sri Asfahani Asfahani Aspiati Samiun Budi Witjaksana Diah Warastuti Dian Saripujiana Dita Dismalasari Dewi Eka Melati Etika Kariyani Herninta, Tiwi Humaidah Muafiqie I Gusti Ketut Agung Ulupui Ia Kurnia Ikrar Agung Dewantoro Indupurnahayu Irwan Moridu Jekmal Malau Johan Ali Khomsiyah Khomsiyah LAILAH FUJIANTI Lendra Lendra Loso Judijanto Mathue Mathue Melinda Melinda Mohammad Edy Nurtamam Muhammad Nur Afiat Najdah Thalib Nofirman, Nofirman Nur Wisma Nurul Afifah Oki Sania Riski Rahmad Fajar Sidik Ramdhan Kurniawan Ratna Novita Punggeti Rendy. C. E. Pesiwarissa Roy Sembel Se Tin Silvester Adi Surya Herjuna Siti Nuridah Syamsu Rijal Tamrin Fathoni Tanti Widia Nurdiani Temy Setiawan, Temy Ti Aisyah Tugiantro Tugiantoro Wijayanti, Indah Oktari Yvonne Augustine Sudibyo