Article Per Year (5 Year)
p-Index From 2020 - 2025
3.109
P-Index
This Author published in this journals
All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Wita Ramadhanti
Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Riset Akuntansi Soedirman

 1 
Bahasa Inggris Bahasa Inggris Prahari, Dika; Ramadhanti, Wita
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2024.3.2.13094

Abstract

This study aims to analyze the effect of profitability and leverage on carbon emissions disclosure with media exposure as a moderating variable. The data type used in this research is quantitative causal based on annual and sustainability reports. The objects in this study are companies listed on the Indonesian Stock Exchange (IDX) in the energy sector in the 2020-2022 period. The data analysis techniques are multiple linear regression and moderated regression analysis (MRA). In this study, profitability is measured using Return on Asset (ROA), Debt to Equity Ratio (DER) to measure leverage, and the dependent variable carbon emission disclosure (CED) is measured using the Carbon Disclosure Project taken from research by (Abdullah et al., 2020). The results showed that profitability has a positive effect while leverage has no effect on carbon emissions disclosure. Media exposure does not strengthen the effect of profitability but leverage is proven to strengthen the effect of leverage on carbon emissions disclosure.
Tata Kelola Keuangan BUMDesma untuk Mewujudkan Tujuan Pembangunan Berkelanjutan Desa di Kecamatan Kalibagor, Kabupaten Banyumas Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.11252

Abstract

One of the government's two national programs, the Post-pandemic National Economic Recovery, and the other, the Acceleration of the Village-Sustainable Development Goals (SDGs), relies heavily on village owned enterprises, or BUMDes. Thus, in order for BUMDes Joint to become the engine that propels the village economy, it is necessary to have good and accurate financial management. The purpose of this research is to examine and characterize BUMDes Bersama's financial management in light of the concepts of open, accountable, participatory, and disciplined village finance management. Data for this qualitative study came from a variety of sources, including documentation and non-structured interviews. Although the Joint BUMDes has put the financial management principles into practice, some of these principles, particularly those pertaining to accountability, transparency, and budget order and discipline, are still lacking. The Joint BUMDes business unit's inability to produce comprehensive financial reports due to a lack of manpower and an inadequate system for making publicly available financial data is the driving force behind the subpar execution of this principle.
Co-Authors Adi Indrayanto Aditya Aditya Afifah, Azahra Nur Arofah, Triani Atiek Sri Purwati Aulia, Chairunnisa Shandy Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatmawati, Fatmawati Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kurniawan Kurniawan Kusuma, Poppy Dian Indira Mukhrodin, Mukhrodin Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Putri, Resha Monica Septiani, Sevira Wulan Setiyawati, Sri Murni Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Murni Setyawati Sri Wijayanti Sudibyo, Yudha Aryo Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi Widodo, Taufik Margi Yanuar E. Restianto