Article Per Year (5 Year)
p-Index From 2020 - 2025
5.749
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Journal of Auditing, Finance, and Forensic Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik JURNAL LENTERA BISNIS Accounting Global Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ProBisnis : Jurnal Manajemen Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Pengabdian Masyarakat Nusantara Indonesia Auditing Research Journal Indonesia Accounting Research Journal Jurnal Kendali Akuntansi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ekonomi Manajemen Akuntansi IIJSE Jurnal Akademik Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi
Sari Rahmadhani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
The effect of leverage, profitability, company size, proportion of institutional ownership, and corporate social responsibility on tax planning Br Haloho, Yesicha Windi Yani; Rahmadhani, Sari
Jurnal Mantik Vol. 8 No. 2 (2024): August: 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.v8i2.5405

Abstract

The study aims to test and analyze the impact of leverage, Profitability, Corporate size, Proportion of institutional ownership, and Corporate social responsibility on Tax planning on companies in the basic industrial and chemical sectors listed on the Indonesian Stock Exchange in 2018-2022. The total population in this study is 73 companies in the basic and chemical industries sectors. The sampling technique in this study uses purposive sampling based on certain criteria, so samples obtained as much as 245 observation data from 49 companies. The data used in this study is secondary data. The data analysis technique used to analyze this study is a logistical regression test. The results show that leverage and corporate social responsibility hurt tax planning. Profitability has a positive impact on tax planning. As well as the company size and the proportion of institutional ownership do not influence tax planning
Factors influencing implementation of SAK EMKM on the preparation of MSME financial reports in Semarang City Manan, Abdul; Rahmadhani, Sari
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.246

Abstract

This research analyzes the factors that influence the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing financial reports for MSMEs. The population in this study was 114 MSMEs in Semarang City, Central Java. The statistical analysis technique in this research uses multiple linear regression. The results of this research show that the socialization of SAK, human resource competence, understanding of accounting, and the size of MSME businesses have a significant influence on the application of SAK EMKM in preparing financial reports. Meanwhile, the perception variable of MSME actors does not have a significant effect on the implementation of SAK EMKN. The implications of the research results are important for MSME business actors in preparing good financial reports in accordance with SAK EMKM, which has a direct or indirect impact on business performance due to the presentation of accurate accounting information.
PENGARUH MODAL USAHA, LAMA USAHA DAN LOKASI USAHA TERHADAP PENDAPATAN USAHA MIKRO KECIL MENENGAH Salim, Noor; Rahmadhani, Sari
Among Makarti Vol 17, No 1 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i1.634

Abstract

Abstract : This research aimed to examine the impact of business capital, duration of company, and business location on the revenue of micro, small, and medium-sized businesses in Bantul Regency, specifically in Banguntapan. This is a quantitative research that employs primary data sources; the population and sample size are 100 Indonesian merchants. The data was collected using a questionnaire with nominal and Likert scales. This study's data was analyzed using multiple regression analysis. The results revealed that: 1) Business capital does not influence on the income of micro, small, and medium firms. 2)The duration of the business had a beneficial and substantial influence on the income of micro, small, and medium firms. 3)Micro, small, and medium-sized businesses' incomes are unaffected by their location. Future study is intended to explore variables other than those analyzed to gain more diverse results and learn about additional aspects that might impact the revenue of micro, small, and medium-sized firms.Abstrak : Tujuan penelitian ini yaitu untuk mengetahui pengaruh dari modal usaha, jangka waktu berdirinya, dan lokasi usaha terhadap pendapatan usaha mikro, kecil, dan menengah di Kabupaten Bantul, khususnya di Banguntapan. Penelitian ini merupakan penelitian kuantitatif yang memakai data primer; populasi dan ukuran sampel yaitu seratus pedagang Indonesia. Pengumpulan data dilakukan dengan memakai kuesioner dengan skala nominal dan likert. Data penelitian ini dianalisis memakai analisis regresi berganda. Hasil penelitian memperlihatkan bahwa: 1) modal usaha tidak memberikan pengaruhnya kepada pendapatan usaha mikro, kecil, dan menengah. 2) lamanya usaha mempunyai pengaruh yang menguntungkan dan besar terhadap pendapatan usaha mikro, kecil, dan menengah. 3) pendapatan usaha mikro, kecil, dan menengah tidak terpengaruh oleh lokasinya. Penelitian di masa depan dimaksudkan untuk mengeksplorasi variabel-variabel selain yang dianalisis untuk mendapatkan hasil yang lebih beragam dan mempelajari aspek-aspek tambahan yang mungkin berdampak pada pendapatan usaha mikro, kecil, dan menengah.
Workshop Pengolahan Data dengan Software SmartPLS Untuk Data Primer dan Sekunder dalam Riset Sari Rahmadhani; Abdullah Abdullah; Andi Kartika
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 2 (2024): Mei : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i2.331

Abstract

Understanding data processing for young researchers such as students is crucial to completing the final assignment. An important phase in determining research results after data collection in the field is completed is the data processing stage. This stage is often an obstacle for novice researchers due to the limited development of materials from lectures that have been attended previously. Therefore, this community service becomes a medium for solving problems, namely by holding data processing training carried out in the form of a workshop. This data processing workshop is used for data collected through secondary data and primary data which is carried out in providing materials and practices. This workshop uses the SmartPLS software tool, starting with an introduction to the software, terms of use, and data processing practices. This activity is carried out within the STIE Totalwin environment, namely by forming a community service team as a resource person and the activity implementation committee. The training that was carried out can be followed well. The implementation of the data processing workshop can be carried out and run smoothly. The benefits of this activity are felt by all parties involved in this workshop.
The Role Of Internet Financial Reporting Elements In Mediating Systematic Risk And Debt Policy As An Effort To Increase Firm Value Benediktus Ardie Reho; Sari Rahmadhani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5963

Abstract

This study aims to analyze the ability of Internet Financial Reporting (IFR) to mediate the relationship between debt policy and systematic risk to fixed values. The research data is companies that are in the order of LQ45 listed on the Indonesia Stock Exchange in 2018-2022. Analysis of the path with the lowest square partially shows the IFR element as a mediator. The test results show that debt policy is detrimental to fixed value and systematic risk has no effect on fixed value. Both debt and risk policies have a positive effect on IFR. The practical implication of the results of this study is that the role of IFR as a mediator occurs when the company has the completeness of IFR elements, namely content, technology, time feasibility, and convenience for users. The role of IFR is very important to be able to increase the value of the company by giving positive signals to investors who make decisions. Companies must pay attention to elements of technology and user support so that IFR can function optimally to increase firm value.
The Influence of the Background and Characteristics of the Chief Executive Officer on Company Performance Kikiana, Marsia; Rahmadhani, Sari
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27445

Abstract

This study aims to analyze the influence of CEO background and characteristics on company performance. Purposive sampling is the method of sampling that is employed, using information gathered from 83 financial firms that were listed between 2020 and 2022 on the Indonesia Stock Exchange. According to data analysis using multiple regression, the background characteristics of the CEO including gender, tenure, education, and experience significantly improve the performance of the business. As for CEO characteristics, duality, citizenship, stock ownership, and turnover also significantly improve business performance. These results demonstrate that according to agency theory, CEO characteristics, and background are crucial in reducing agency conflicts and enhancing company performance. CEOs with sufficient educational background, experience, and tenure are typically more successful in reaching judgments that are in line with the objectives of shareholders. Characteristics such as duality, citizenship, and stock ownership by the CEO provide greater motivation to enhance company value, while strategic turnover can bring the necessary innovation and change.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan Terhadap Kinerja Keuangan dan CSR Sebagai Variabel Mediasi Christiani, Aqnisa; Rahmadhani, Sari
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.6078

Abstract

This study is to determine whether CSR functions as a mediating variable in the relationship between environmental performance/environmental costs and financial performance in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. This means assessing whether the impact of environmental performance or environmental costs on a company's financial performance is mediated by the company's CSR efforts. The method used is purposive sampling. Environmental performance has no effect on financial performance because the p-value shows a value of 0.189 greater than 0.050 so the hypothesis is rejected. Environmental costs have a significant negative effect on financial performance, the p-value shows that the value of 0.000 is smaller than 0.05. , CSR has a significant negative effect on financial performance, with a p-value showing a value of 0.024 smaller than 0.05. Environmental Performance has a significant negative effect on CSR, with a p-value showing a value of 0.024 less than 0,050.
ANALISIS GREEN BRAND IMAGE, GREEN PRODUCT DAN GREEN ADVERTISING TERHADAP ECO-FRIENDLY PRODUCT PURCHASE DECISION Adhitya Yoga Prasetya; Arona Jaya Telaumbanua; Sari Rahmadhani
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 1 No. 1 (2019): Maret : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v1i1.426

Abstract

. The purpose of this study is to Analysis affecting Green Brand Image, Green Product and Green Advertising on Eco-Friendly Product Purchase Decision. The independent variables analyzed in this study are Green Brand Image, Green Product, Green Advertising and Eco-friendly Product Purchase Decision as the dependent variable. The sample used in this study consisted of 100 Green Wash Users. Sampling was done by purposive sampling method by distributing questionnaires. Analysis in this research uses a test of validity and reliability, a test of classical assumptions, a test of statistical assumptions, a test of normality, a multicollinearity test, a heteroscedesticity test, a multiple linear regression test, a feasibility test of capital (F test) of the test of the significance of individual parameters (statistical test t) and a test of coefficient of determination. (R2) with the help of the SPSS program. The results showed that the Green Brand Image had a positive and significant effect, the Green Product had a positive and significant effect, the Green Brand Image had a positive and significant effect on the Eco-friendly Product Purchase Decision.
Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.917 KB) | DOI: 10.59725/ema.v28i2.12

Abstract

Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan bagi UMKM belum optimal. Populasi dalam penelitian ini adalah seluruh UKM yang ada di Kebonagung Demak. Pengumpulan data menggunakan metode accidental sampling. Alat analisis menggunakan regresi ganda berganda dengan melakukan uji lain seperti uji normalitas, uji deviasi asumsi klasik, uji kecocokan dan uji koefisien determinasi. Untuk tes intervening menggunakan tes sobel dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa financial skill berpengaruh positif signifikan terhadap inklusi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Jasa keuangan berbasis fintech berpengaruh positif signifikan terhadap inklusi keuangan (dibuktikan H3). Layanan keuangan berbasis fintech mampu memediasi pengaruh financial skills terhadap inklusi keuangan pada UMKM di Kabupaten Demak
Peningkatan Kapasitas UMKM Keripik di Desa Tunggulsari melalui Pemberdayaan Pencatatan Keuangan Rahmadhani, Sari; Kiswoyo, Kiswoyo; Adeloktary, Tarisya; Al Ihsan, Jumari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1138

Abstract

This community service activity aims to improve the financial management ability of Micro, Small, and Medium Enterprises (MSMEs) chips in Tunggulsari Village, Brangsong District, Kendal, Central Java. Given the limited access to technology, the mentoring approach is carried out flexibly, combining manual and digital methods. Training focuses on using notebooks, simple tables, and calculators. For MSMEs that have access to smartphones, training is given on using simple financial recording applications. The activity results showed a significant improvement in the ability of MSMEs to record transactions and understand simple financial statements. Despite the obstacles to access to technology, this activity has succeeded in increasing financial capacity with an adaptive approach. Thus, it is hoped that MSMEs in Tunggulsari Village can make better business decisions and improve the competitiveness of MSME chips.
Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adeloktary, Tarisya Adhitya Yoga Prasetya Al Ihsan, Jumari Andi Kartika Andi Kartika Anisa Kusumawardani Arkanuddin Nur Arona Jaya Telaumbanua Astohar Astohar Astohar Astohar Ausgaria Ega Benediktus Ardie Reho Bilqiis, Aurel Ariandrani Bone, Esra Eban Br Haloho, Yesicha Windi Yani Chanwut Thongkamkaew Christiani, Aqnisa DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Dili, Agustinus Jaha Diovany Tirtana Fatlina Z Hasan Abdul Rozak Heri Susanto Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Kikiana, Marsia Kiswoyo, Kiswoyo Laila, Nazil Rizki Mabruri, Dzikhaq Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Nur, Arkanuddin Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari Rosita Rosita Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Sugiharti Sugiharti Sugiharti Sugiharti Sumiyanti, Tri Tri Sumiyanti Wea, Anastasia Wery, Artiany Yanto, Dwi Zati Rizka Fadhila, 13.05.52.0227