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All Journal Jurnal Mantik Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Trends Economics and Accounting Research Jurnal Ilmiah Multidisiplin (JUKIM) Prosiding SeNTIK STI&K
Dini Andriyani
Universitas Gunadarma
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS RASIO KEUANGAN PERBANKAN UNTUK MENILAI KINERJA KEUANGAN BANK Tri Damayanti; Dini Andriyani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.209 KB) | DOI: 10.53363/yud.v2i1.24

Abstract

This research aims to find out the financial ratio of PT Bank Negara Indonesia (Persero), Tbk.  in 2017 - 2020 and to find out the financial performance of PT Bank Negara Indonesia (Persero), Tbk. in 2017 - 2020 which is reviewed from the aspect of banking financial ratios. Based on the results of the analysis showed that PT Bank Negara Indonesia (Persero), Tbk.  In 2017 to 2020, there are variable ratio results that are variable but still within normal numbers. This can explain that PT Bank Negara Indonesia (Persero), Tbk.  it has good financial performance judging by liquidity, rentability and solvency ratios. Therefore, PT Bank Negara Indonesia (Persero), Tbk. can improve its financial health and improve its performance to the maximum
OVERCONFIDENCE CEO PADA PERUSAHAAN EFEK DAN ASURANSI TAHUN 2014-2018 DI BURSA EFEK INDONESIA Tri Damayanti; Nova Anggrainie; Dini Andriyani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.206 KB) | DOI: 10.53363/yud.v2i1.26

Abstract

The purpose of this study was to determine the effect of CEO Overconfidence on Securities Companies and Insurance Companies in Indonesia. The population of this research is Securities Companies and Insurance Companies, which are 27 companies consisting of 12 Securities Companies and 15 Insurance Companies. This research was conducted by examining data in the 2014-2018 period with a total sample of 135 samples. The analysis technique used is the Crosstabulation Test, Descriptive Analysis of the Different Tests with Independent-Sample T Test, Descriptive Analysis of the Different Tests with One-Way ANOVA. Crosstabulation Test Results stated that in 2014 the number of companies that overconfidated amounted to 25 companies, in 2015 the number of companies that overconfidzed amounted to 24 companies, in 2016 the number of companies overconfidensed amounted to 22 companies, in 2017 the number of companies that overconfidzed amounted to 19 companies, and in 2018 the number of companies that overconfidated amounted to 27 companies, the results of the Descriptive Analysis Test Different Tests with Independent-Sample T Test states that the condition of the Yield and DER ratio of Insurance Companies is higher than that of Securities Companies this can be seen from the absolute value on average, while for Asset Growth and Sales Growth, Securities Companies are higher. Descriptive Analysis of the Test Results with One-Way ANOVA states that the Yield value varies between years (2014,2015,2016,2017,2018) while the others are not different. This can be seen from the significance value, sig. Yields are below 0.05 while others are above them
ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA TIMUR Dini Andriyani; Sri Wahyu Handayani
Jurnal Ilmiah Multidisiplin Vol. 1 No. 03 (2022): Mei : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.562 KB) | DOI: 10.56127/jukim.v1i03.106

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan pemerintah Kota di Jawa Timur periode 2014-2018 dilihat dari rasio derajat desentralisasi fiskal, rasio ketergantungan daerah, rasio kemandirian keuangan daerah, rasio pertumbuhan pendapatan, rasio efektifitas dan efisiensi pendapatan asli daerah, rasio aktivitas/keserasian daerah. Populasi dalam penelitian ini adalah seluruh Kota di Jawa Timur yang berjumlah 9 Kota termasuk Provinsi Jawa Timur. Metode pengumpulan sampel dengan menggunakan metode pengumpulan data sekunder yang diambil dari http://www.djpk.depkeu.go.id. Teknik sampling yang digunakan dalam penelitian ini adalah Purposive Sampling. Hasil penelitian ini menunjukkan bahwa tingkat kemandirian daerah tergolong sangat rendah dan pola hubungannya instruktif, tingkat efektivitas keuangan daerah Kota di Jawa Tengah tergolong sangat efektif, rasio keserasian yang menjelaskan bahwa hasil belanja rutin lebih diprioritaskan dibandingkan belanja modal, kemampuan keuangan daerah tergolong kedalam kondisi yang belum ideal.
Implementasi Green Accounting Pada UG Technopark Sebagai Wujud Green Campus Berkelanjutan Dini Andriyani
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.722

Abstract

This study aims to analyze how companies identify, recognize, measure, present, and disclose environmental costs in financial reports. This research is a qualitative research. The data used in the UG Technopark research are primary data and secondary data. Primary data was taken from interviews and secondary data was taken from the company's financial statements. Data analysis in this study used descriptive qualitative, namely comparing the theory of the application of environmental costs according to Hansen Mowen and the application of adjustments to financial statements based on the Conceptual Framework of Financial Statements (KKLK). The results of the study show that UG Technopark in recognizing environmental costs has not implemented a grouping of environmental costs. Then the measurement of environmental costs uses the appropriate monetary units issued based on the realization of the previous period's budget. Disclosure of environmental problems in financial reports has not been specifically regulated in UG Technopark's financial reports, so that their application is in accordance with each company's policy.
The effect of accounting conservatism, capital intensity and leverage on tax avoidance Ghina Kemala Dewi; Dini Andriyani
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4063

Abstract

Taxes are a very important source of state revenue besides revenue from natural resources and income from other non-tax sectors. However, the revenue received from the tax sector is not in accordance with what is desired by the state. This happens because there are still interests that encourage individual and corporate taxpayers to minimize their taxes by means of tax avoidance. This study aims to determine and analyze the effect of accounting conservatism, capital intensity and leverage on tax avoidance in food and beverage sub-sector companies listed on the IDX for the 2019-2021 period. The independent variables used in this study are accounting conservatism, capital intensity and leverage, while Tax Avoidance is the dependent variable. The sample used in this study was obtained using a purposive sampling method, so that a total of 12 companies were obtained as a sample of 39 companies as a population with 36 observational data for 3 years. The analysis technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS 25 software. The results of this study indicate that the accounting conservatism variable partially influences tax avoidance, this results from a coefficient value of 6.965 and a significance value of 0.017 <0.05, causing H1 to be accepted. The capital intensity variable partially influences tax avoidance, this results from a coefficient value of 1.363 and a significance value of 0.011 <0.05, causing H2 to be accepted. Meanwhile, the leverage variable partially has no effect on tax avoidance, this is also obtained from a coefficient value of -0.061 and a significance value of 0.721 > 0.05, causing H3 to be rejected. Meanwhile, the simultaneous results of accounting conservatism, capital intensity and leverage affect tax avoidance.
PENGARUH SUKU BUNGA DAN NILAI TUKAR TERHADAP INFLASI DI KOTA TANGERANG PERIODE 2013-2022 Dini Andriyani; Erny Pratiwi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 1 (2024): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i1.318

Abstract

Inflasi adalah salah satu indikator makro ekonomi yang penting. Inflasi dijadikan target kebijakan pemerintah karena dampak inflasi yang sangat berpengaruh pada kondisi perekonomian dalam suatu negara. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh suku bunga dan nilai tukar terhadap inflasi di Kota Tangerang periode 2013-2022. Penelitian ini membahas tentang Pengaruh Suku Bunga dan Nilai Tukar Terhadap Tingkat Inflasi Di Kota Tangerang Periode 2013-2022, Objek penelitian data keuangan yang mendukung terhadap suku bunga dan nilai tukar, serta berkaitan dengan inflasi di Kota Tangerang selama periode 2013-2022. Jenis data yang digunakanan menggunakan data sekunder dan teknik yang digunakan adalah Regrersi Linear Berganda. Setelah dilakukan pengujian menggunakan program bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Suku Bunga tidak berpengaruh terhadap tingkat Inflasi di Kota Tangerang, dengan nilai besar koefisien regresi sebesar 0.769 dengan nilai probabilitas signifikan 0.085 > 0,05 dan nilai thitung sebesar 2.006 < t tabel. Secara ekonomi dalam penelitian ini kenaikan dan penurunan suku bunga tidak mempengaruhi inflasi di Kota Tangerang. Sedangkan, Nilai Tukar RP/US Dollar berpengaruh positif dan signifikan terhadap tingkat Inflasi di Kota Tangerang, dengan nilai besar koefisien regresi sebesar -0.001 dengan nilai probabilitas signifikan 0.018 < 0,05 dan nilai thitung sebesar -3.076 > ttabel. Menguatnya kurs rupiah terhadap mata uang asing atau USD merupakan sinyal positif bagi perekonomian yang mengalami inflasi dan menguatnya kurs rupiah terhadap USD ini akan menurunkan biaya impor bahan baku untuk produksi, menurunnya tingkat suku bunga yang berlaku dan menurunkan tingkat inflasi.
TREN RISET GREEN ACCOUNTING dan sustainable development goals: STUDI BIBLIOMETRIK PADA ARTIKEL ILMIAH TERINDEKS GOOGLE SCHOLAR Diana Sari; Dhea Alfrianti; Dharma Tintri Ediraras; Dini Andriyani
Prosiding Seminar SeNTIK Vol. 7 No. 1 (2023): Prosiding SeNTIK 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

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

Abstract

Green accounting atau yang dikenal dengan akuntansi hijau merupakan bidang akuntansi baru yang memiliki fungsi untuk menyeimbangkan pembangunan ekonomi dan lingkungan. Salah satu manfaat dari penerapan green accounting adalah dapat mewujudkan program pembangunan berkelanjutan atau Sustainable Development Goals (SDGs). Penelitian ini bertujuan untuk mengetahui trend penelitian yang berkaitan dengan “Green accounting dan Sustainable Development Goals (SDGs)”. Sampel yang digunakan adalah metadata bibliometrik dari artikel dalam database Google Scholar yang diterbitkan pada tahun 2017-2023 (6 tahun). Metode penelitian yang digunakan adalah analisis bibliometrika dengan bantuan VOSviewer, Publish and Perish dan Microsoft Excel.. Berdasarkan hasil penelitian menggunakan analisis bibliometrik didapat jika jumlah artikel mengenai “Green accounting dan Sustainable Development Goals (SDGs)” yang di publish pada tahun 2017-2023 adalah 989 jurnal. Jumlah ini mengalami fluktuatif pada tahun 2018-2023 dan mengalami penurunan citasi jurnal pada tahun 2017-2023. Terdapat 3 publisher internasional yang memiliki tingkat publisher tertinggi yaitu el-savier dengan jumlah artikel 345 artikel, mdpi.com dengan 183 artikel dan emerald.com dengan 118 artikel. Riset lanjutan dapat menggunakan database lainnya yang berbayar sehingga dapat diketahui distribusi publikasi dan citasi terkait green accounting dan Sustainable Development Goals (SDGs) serta melakukan koherensi dengan variabel lainnya seperti green finance, agriculture, dan CSR.
Co-Authors Dhea Alfrianti Diana Sari Erny Pratiwi Ghina Kemala Dewi Nova Anggrainie Sri Wahyu Handayani Tri Damayanti