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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Ekuitas: Jurnal Pendidikan Ekonomi El Dinar Journal of Educational Science and Technology JOIV : International Journal on Informatics Visualization Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic economy and Community Engagement Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Edunusa: Journal of Economics and Business Education Hikmayo: Jurnal Pengabdian Masyarakat International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Ekuitas Jurnal Pnedidikan Ekonomi International Journal Business, Management and Innovation Review Global Management: International Journal of Management Science and Entrepreneurship
Denies Priantinah
Universitas Negeri Yogjakarta.
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF LEVERAGE, BOARD OF DIRECTORS, AUDIT COMMITTEE AND COMPANY SIZE ON THE LEVEL OF HEALTH FINANCIAL PERFORMANCE Utami, Martiana Riawati; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 1 (2019): Nominal April 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (874.815 KB) | DOI: 10.21831/nominal.v8i1.24504

Abstract

Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health Financial Performance. This research was a causal research. The population of this research are manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. A purposive sampling method was used as a sampling method and 96 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The result of this research indicates that (1) Leverage has a positive effect on the Level of Health Financial Performance, (2) Board of Directors has a positive effect on the Level of Health Financial Performance, (3) Audit Committee has a positive effect on the Level of Health Financial Performance, (4) Company Size has a positive effect on the Level of Health Financial Performance, and (5) Leverage, Board of Directots, Audit Committee and Company Size simultaneously has a positive effect on the Level of Health Financial Performance. Keywords: Level of Health Financial Performance, Leverage, Board of Directors, Audit Committee, Company Size
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2013-2016 Savitri, Diana; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.193 KB) | DOI: 10.21831/nominal.v8i2.26543

Abstract

Abstrak: Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2013-2016 Penelitian ini bertujuan untuk menganalisis: (1) Pengaruh Leverage terhadap Manajemen Laba pada perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016, (2) Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, dan Kualitas Auditor sebagai variabel moderasi dalam hubungan antara Leverage terhadap Manajemen Laba. Populasi penelitian adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016. Penelitian ini menggunakan metode purposive sampling memperoleh data sebanyak 68. Leverage berpengaruh negatif terhadap Manajemen Laba. Dewan Komisaris Independen tidak memoderasi hubungan Leverage terhadap Manajemen Laba. Kepemilikan Institusional tidak memoderasi hubungan Leverage terhadap Manajemen Laba. Kualitas Auditor tidak memoderasi hubungan Leverage terhadap Manajemen Laba.Kata kunci: Manajemen Laba, Leverage, Dewan Komisaris Independen, Kepemilikan Institusional, Kualitas Auditor.
Persepsi Karyawan di Direktorat Pengelolaan Kas Negara Kementerian Keuangan Jakarta pada Fenomena Bystander Effect dan Whistleblowing Terhadap Fraud Akuntansi Azizah, Latifatul; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 1 (2022): Nominal April 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i1.41108

Abstract

Abstrak: Persepsi Karyawan di Direktorat Pengelolaan Kas Negara Kementerian Keuangan Jakarta pada Fenomena Bystander Effect dan Whistleblowing Terhadap Fraud Akuntansi. Tujuan penelitian ini untuk mengetahui pengaruh dari sikap bystander effect terhadap terjadinya fraud akuntansi dan untuk mengetahui pengaruh dari sikap whisteleblowing terhadap terjadinya fraud akuntansi. Populasi dalam penelitian ini adalah semua karyawan yang bekerja di Direktorat Pengelolaan Kas Negara Direktorat Jenderal Perbendaharaan Kementerian Keuangan Jakarta. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode convenience sampling dan jumlah sampelnya adalah 68 karyawan. Uji hipotesis yang digunakan adalah uji non parametrik yaitu, uji chi square, uji rank spearman, dan uji friedman. Hasil penelitian dari persepsi karyawan Direktorat Pengelolaan Kas Negara Kementerian Keuangan Jakarta menunjukkan bahwa: (1) terdapat pengaruh positif pada bystander effect terhadap terjadinya fraud akuntansi dengan nilai signifikan chi-square 0,000, rank-spearman 0,000, dan friedman 0,001. (2) terdapat pengaruh negatif pada whistleblowing terhadap terjadinya fraud akuntansi dengan nilai signifikan chi-square 0,000, rank-spearman 0,000, dan friedman 0,001Kata kunci: Bystander Effect, Whistleblwoing, Fraud Akuntansi.Abstract: Perception of Employees in the Directorate of State Cash Management the Ministry of Finance Jakarta on the Bystander Effect and Whistleblowing Phenomenon Toward Accounting Fraud. The purpose of this study was to determine the effect of the bystander effect on accounting fraud and to determine the effect of whistleblowing attitudes on accounting fraud. The population in this study were all employees who worked in the Directorate of State Treasury Management, Directorate General of Treasury, Ministry of Finance Jakarta. The sampling technique used in this study is non probability sampling with the convenience sampling method and the sample size is 68 employees. Hypothesis test used is non-parametric test, namely chi-square test, rank-spearman test, and Friedman test. The results of the research on the perceptions of employees of the Directorat of State Management the Ministry of Finance Jakarta show that: (1) there was a positive influence on the bystander effect on the occurrence of accounting fraud with a significant value of chi-square 0,000, rank-spearman 0,000, and Friedman 0.001. (2) there is a negative effect on whistleblowing on the occurrence of accounting fraud with a significant value of chi-square 0,000, rank-spearman 0,000, and Friedman 0.001.Keywords: Bystander Effect, Whistleblowing, Accounting Fraud.
Pengaruh Leverage, Cash Holding, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi Atmamiki, Kagunan Tetradia; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59214

Abstract

ABSTRACTThis study aims to determine the effect of leverage, cash holding, firm size, and audit quality on earnings management with managerial ownership as a moderating variable. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on predetermined criteria, we selected 94 companies from 144 manufacturing companies. The resultsof the Moderated Regression Analysis show that: leverage has no effect on earnings management, cash holding has no effect on earnings management, company size has a positive effect on earnings management, audit quality has a negative effect on earnings management, managerial ownership cannot moderate the effect of leverage on earnings management, managerial ownership weakens the effect of cash holding on earnings management, managerial ownership cannot moderate the effect of firm size on earnings management, managerial ownership cannot moderate the effect of audit quality on earnings management.Keywords: Earnings Management, Leverage, Cash Holding, Firm Size, Audit Quality, Managerial OwnershipABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh leverage, cash holding, ukuran perusahaan, dan kualitas audit terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Berdasarkan kriteria yang telah ditetapkan, diperoleh 94 perusahaan dari 144 perusahaan manufaktur. Hasil dari moderated regression analysis menunjukkan bahwa: leverage tidak berpengaruh terhadap manajemen laba, cash holding tidak berpengaruh terhadap manajemen laba,  ukuran perusahaan berpengaruh positif terhadap manajemen laba,  kualitas audit berpengaruh negatif terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh leverage terhadap manajemen laba,  kepemilikan manajerial memperlemah pengaruh cash holding terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh ukuran perusahaan terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh kualitas audit terhadap manajemen laba.Kata Kunci: Manajemen Laba, Leverage, Cash Holding, Ukuran Perusahaan, Kualitas Audit, Kepemilikan Manajerial
Implementation of Entrepreneurship Learning in the Production Unit as a Process of Internalizing the Characters of Never Give Up and Persistence At State Vocational High School 1 Malinau Mahdiansyah Mahdiansyah; Denies Priantinah
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 2 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i2.192

Abstract

This study aims to analyze the level of understanding and awareness, identify and evaluate, assess the gap between the designed entrepreneurship learning objectives and evaluate the level of mentoring and supervision provided by teachers or mentors in supporting the internalization of the character of never giving up and being persistent through production unit activities at SMK Negeri 1 Malinau. The research method used in this study is a descriptive qualitative approach. The results of this study indicate that the level of understanding and awareness of students can increase their awareness and readiness to face challenges in the world of work, according to their field of expertise. The implementation of the values ​​of never giving up and tenacity in entrepreneurship learning at SMK plays a crucial role in developing various important aspects in students. The gap between the objectives of entrepreneurship learning and its implementation, namely limited learning time, lack of adequate facilities and practical tools, and minimal training for teachers, hinder students from internalizing these values ​​effectively. With a combination of active teacher roles and effective supervision, students are encouraged to continue trying despite difficulties, thus supporting the development of a resilient character and being ready to face challenges in the world of entrepreneurship
Development of Early Startup Companies' Valuation Model Based on Android Mobile Application: The Angel Investor's Perspective Candra Sari, Ratna; Wahyu Dewanti, Patriani; Fajar, M. Andryzal; Priantinah, Denies; Pranesti, Arin
JOIV : International Journal on Informatics Visualization Vol 6, No 2 (2022)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.2.992

Abstract

This research aims to develop a valuation model for early startup companies based on an Android mobile application (Valuasi app). This application aims to help early startups to evaluate their company performance. This research method uses the research development method. The first stage is to develop a startup valuation model by determining the criteria using the multi-criteria decision making (MCDM) method and weighting the criteria using the simple additive weighting (SAW) method. The instrument and the weight determination of the valuation model have been validated from the perspective of angel investors, practitioners, and academics. The second stage is developing an Android-based startup valuation model application. The third stage is an evaluation by the users of the application. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, the results show that a potential user's intent to use the application is affected by the performance expectancy and social influence toward the application. This valuation model is expected to help early startup companies conduct business valuations, so they can attract investors, especially angel investors. In addition, the results showed that there was a positive response from users in using the 'Valuasi app', which was indicated by the positive and significant effect of performance expectations on usage intentions, and a positive and significant influence on social influence and behavioral intentions on user behavior. This research shows that 'Valuasi app' can be used to assess start up valuation. However, further improvements are needed to support application facilities so as to increase the ease of using the "Start Up Valuation App" application
Training on Using the Petanimilenial.id Financial Accounting Application to Improve Financial Accountability Among Millennial Farmers Mustikawati , RR. Indah; Juliani, Dian; Sari, Ratna Candra; Priantinah, Denies; Taman, Abdullah
Journal of Islamic Economy and Community Engagement Vol. 6 No. 2 (2025): Volume 6 No.2 2025
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.2.2769

Abstract

Digital transformation in the agricultural sector is an important requirement for achieving efficiency, transparency, and sustainability in farming businesses. However, low financial literacy and technological skills remain major obstacles for millennial farmers in managing their finances professionally. This community service activity aims to improve the financial accountability and digital capabilities of millennial farmers through training and assistance in using the Petanimilenial.id application. The program was implemented in Sleman Regency, Special Region of Yogyakarta, involving the millennial farmer community as partners. The implementation method included socialization, technical training, implementation assistance, and participatory evaluation using questionnaires. The results of the activity showed a significant increase in digital financial recording capabilities, understanding of application-based financial recording, and the preparation of simple financial reports. The overall average evaluation score of 4.27 (excellent category) indicates that the Petanimilenial.id application is considered easy to use, relevant to farming needs, and effective in improving financial accountability. The evaluation results show that this activity needs to be continued or further developed, with an average score of 4.73. In addition, this activity encourages an increase in farmers' confidence in making decisions based on financial data. This program proves that technology-based assistance can strengthen the financial literacy and professionalism of young farmers, while also being a concrete step towards sustainable agricultural digitalization in the modern economic era.
Good Income Generating Governance: Model Tata Kelola Kewirausahaan Perguruan Tinggi Negeri Berbadan Hukum Priantinah, Denies; Juliani, Dian; Hafidz, Sholeh; Sayekti, Fitria Ningrum; Purwita, Citra
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.29743

Abstract

Latar Belakang: Perguruan tinggi negeri berbadan hukum (PTN-BH) dihadapkan pada tuntutan untuk mencapai kemandirian finansial melalui pengelolaan kegiatan income generating yang profesional dan berkelanjutan. Perubahan status kelembagaan memberikan otonomi keuangan yang luas, namun juga memunculkan tantangan baru dalam tata kelola, sumber daya manusia, serta sinkronisasi kebijakan. Kondisi ini menuntut model tata kelola yang mampu menyeimbangkan fungsi akademik dan orientasi bisnis dengan prinsip transparansi dan akuntabilitas. Tujuan: Penelitian ini bertujuan untuk menganalisis model pengelolaan income generating pada perguruan tinggi negeri berbadan hukum serta mengidentifikasi faktor-faktor yang memengaruhi efektivitasnya. Hasil penelitian diharapkan dapat merumuskan model Good Income Generating Governance (GIGG) sebagai kerangka konseptual pengelolaan pendapatan universitas yang berkelanjutan.Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan desain fenomenologi. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola unit usaha dan pejabat keuangan di lingkungan PTN-BH. Analisis data dilakukan secara interaktif melalui reduksi, penyajian, dan verifikasi data. Validitas diperoleh melalui triangulasi sumber untuk menjamin keandalan hasil.Hasil Penelitian: Hasil penelitian menunjukkan bahwa sebagian besar unit kerja telah memiliki struktur dan pedoman formal dalam pengelolaan income generating, namun penerapannya belum seragam. Keterlibatan pimpinan dan pemanfaatan aset fisik menjadi faktor penting dalam mendukung keberhasilan kegiatan produktif. Kendala utama meliputi keterbatasan sumber daya manusia profesional, kompleksitas birokrasi, serta ketidakpastian regulasi. Temuan utama menunjukkan pentingnya reformasi kelembagaan melalui integrasi unit usaha, penguatan kapasitas pengelola melalui pelatihan dan sertifikasi, serta digitalisasi sistem pelaporan keuangan untuk meningkatkan transparansi dan efisiensi.Keaslian/Kebaruan Penelitian: Penelitian ini menawarkan konsep Good Income Generating Governance (GIGG) sebagai model tata kelola kewirausahaan perguruan tinggi yang mengintegrasikan prinsip entrepreneurial university, triple helix collaboration, dan good governance. Model ini memberikan kontribusi baru dalam literatur manajemen pendidikan tinggi dengan menekankan keseimbangan antara orientasi akademik dan keberlanjutan ekonomi lembaga.
Co-Authors Abdullah Taman Ahmad Fadhil Imran Annisa Ratna Sari Arin Pranesti Atmamiki, Kagunan Tetradia Ayu Desy Pangastuti AZIZAH, LATIFATUL Budi Tiara Novitasari Cisse, Mohamed Dian Juliani Djoko Setyo Martono Fajar, M. Andryzal Fajriana, Ardianti Fitria Ningrum Sayekti Ika Widya Martanti Indah Sari Ismi Solikhatun Ismi Solikhatun Kusuma, Rr. Aurin Wahyu Mahdiansyah Mahdiansyah Marzully Nur Megasari Chitra Adhisty Mimin Nur Aisyah Muhammad Joko Susilo Mustikawati , RR. Indah Pangastuti, Ayu Desy Patriani Wahyu Dewanti Patriani Wahyu Dewayanti Prabandaru Adhe Kusuma Prabowo, Elsya Purwita, Citra Ratna Candra Sari Reny Dyah Retno Rr Indah Mustikawati Rusyda, Zahra Tiara Sari, Putri Yanindha Savitri, Diana Setiahadi, Rahmanta Sholeh Hafidz Sri Haryani Utami, Martiana Riawati Vera Astuti, Vera Wahyu Astri Kurniasari