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All Journal JDM (Jurnal Dinamika Manajemen) INTEGRALISTIK Economic Education Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Utpala Rani
UNTIDAR
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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KINERJA SUSTAINABILITY DAN PENGUNGKAPAN ENVIRONMENTAL DALAM LAPORAN TAHUNAN PERUSAHAAN Rani, Utpala; Kusuma, Indra Wijaya
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4802

Abstract

Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Pramudyastuti, Octavia Lhaksmi; Rani, Utpala; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.32335

Abstract

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Analisis Partisipasi Penyandang Disabilitas Dalam Perencanaan Pembangunan di Kabupaten Gunungkidul Bharata, Risma Wira; Rani, Utpala; Priyono, Nuwun; Novitaningtyas, Ivo
Integralistik Vol 32, No 2 (2021): Juli 2021
Publisher : Civic Education Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/integralistik.v32i2.28818

Abstract

Penelitian ini bertujuan untuk menganalisis partisipasi atau keterlibatan dari penyandang disabilitas dalam perencanaan pembangunan di Kabupaten Gunungkidul. Penelitian dilakukan terhadap kelompok penyandang disabilitas dan organisasi perangkat daerah di kabupaten Gunungkidul. Kuesioner didistribusikan kepada responden sebagai teknik pengumpulan data, sedangkan teknik penentuan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa sebagian responden dari penyandang disabilitas mengusulkan ketersediaan sarana dan prasana yang dapat diakses oleh para penyandang disabilitas. Selain itu, pemberdayaan ekonomi para penyandang disabilitas juga menjadi usulan yang cukup banyak disebutkan para responden. Lebih lanjut, hasil penelitian memberikan implikasi bagi Pemerintah Kabupaten Gunungkidul untuk meningkatkan keterlibatan dari para penyandang disabilitas dalam perencanaan pembangunan daerah. Hal tersebut diperlukan karena keterlibatan para penyandang disabilitas masih belum efektif untuk mengakomodasi kebutuhan mereka.
Analisis Kinerja Keuangan Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Bogor Tahun 2014-2019 Silvianingsih, Rika; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 1 (2022): January 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.97

Abstract

The purpose of this study was to determine the financial performance of Bogor City from 2014 to 2019 based on the calculation of five ratios, namely: independence ratio, ratio, fiscal degree, regional financial dependence ratio, effectiveness ratio of local revenue, and regional financial efficiency ratio. This type of research is carried out by quantitative research and the data used are secondary data taken from ppid.kotabogor.go.id. The results of this study indicate that the financial performance of the city of Bogor is fine when measured by the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Income, and the Degree Ratio of Fiscal Decentralization, but the Regional Financial Dependency Ratio does not optimize income from other sectors, resulting the level of dependence on funds transfers are still very high and the Efficiency Ratio is less efficient because the regional expenditure is greater than the regional income received.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PURWOREJO TAHUN 2018-2020 Tyas, Fauziah Ayu Setyaning; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.125

Abstract

This study aims to analyze the performance of the Regional Revenue and Expenditure Budget (APBD) of Purworejo Regency in terms of financial ratios for 2018-2020. This study uses a quantitative descriptive analysis method, with data in the form of secondary data, namely the Purworejo Regency Regional Budget Realization Report 2018-2020 obtained from the purworejokab.go.id website. The data were analyzed using financial ratios, including: analysis of regional income variance, analysis of the ratio of regional independence, analysis of effectiveness on PAD, as well as an analysis of efficiency ratios. The results of the study highlight that the financial performance of the Purworejo Regency Regional Revenue and Expenditure Budget for 2018-2020 is said to be good, which can be seen from the regional income variance with an average of 100.53%. Nevertheless, the level of independence is still very low with an average of 13.65%, but the PAD effectiveness ratio and PAD efficiency ratio analysis in Purworejo district are very effective and efficient with an average analysis of 104.8% and 93.57%, respectively.
DAMPAK PEMANFAATAN E-COMMERCE PADA KINERJA UMKM Putranto, Chrisnanda Kurnia; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.226

Abstract

The research that the researcher uses aims to determine the effect of the use and utilization of the e-commerce marketing system on the performance of MSMEs. One of the methods that researchers use is descriptive qualitative method. This method uses data collection techniques which include observation, documentation, and interview techniques. The subject of this research is 1 MSME actor who has 3 branches in Magelang City. This study shows that there are two impacts or influences from the use or utilization of e-commerce marketing systems, namely positive impacts and negatif impacts. The positive impact of this business can be accessed anytime and anywhere, and provides convenience in the transaction process. Another positive influence is that it can make it easier to do promotions, so that it can help the communication system with customers more effectively. In addition, it can also access the global market which of course can increase turnover from sales. The negatif impact or influence is that if the goods ordered are damaged, or not in accordance with the wishes of the consumer, the MSME is given a bad rating. of course it will harm the store or MSME.
The Influence of Accountability, Transparency, Community Participation and the Village Financial System on the Effectiveness of Village Fund Management Sakdiyah, Lisa Robiatu; Rani, Utpala; Bharata, Risma Wira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.1635

Abstract

The purpose of this study is to determine the effect of Accountability, Transparency, Community Participation, and the Village Financial System (Empirical Study in Villages throughout Bangsri Subdistrict). The data in this study are primary data obtained from distributing questionnaires using a Likert measurement scale. The sample of this study was 12 villages in Bangsri subdistrict with 107 respondents. The sampling technique was carried out by purposive sampling method with the criteria that village officials in Bangsri Subdistrict who were directly involved in managing village funds and had at least 1 year of working experience. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that accountability has no effect on the effectiveness of village fund management, transparency has a positive effect on the effectiveness of village fund management, community participation has a positive effect on the effectiveness of village fund management, and the village financial system has a positive effect on the effectiveness of village fund management in Bangsri Subdistrict, Jepara Regency.
Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study Arifah, Siti; Rani, Utpala; Pramudyastuti, Octavia Lhaksmi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77138

Abstract

This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia Khabibah, Nibras Anny; Rani, Utpala; Suryatimur, Kartika Pradana
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3499

Abstract

AbstractVarious public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term.Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies. Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang.Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman.
Co-Authors Bharata, Risma Wira Indra Wijaya Kusuma Nibras Anny Khabibah Novitaningtyas, Ivo Nugraheni, Agustina Prativi Nuwun Priyono Octavia Lhaksmi Pramudyastuti Pramudyastuti, Octavia Lhaksmi Putranto, Chrisnanda Kurnia Rahma, Adhisa Nurafia Sakdiyah, Lisa Robiatu Silvianingsih, Rika Siti Arifah Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tyas, Fauziah Ayu Setyaning Wahyuningtiyas, Titania Nur