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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Dyah Ratnawati
Unknown Affiliation
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Pengaruh Likuiditas, Profitabilitas, Leverage Terhadap Nilai Perusahaan, CSR Sebagai Pemoderasi Natalia Tumanan; Dyah Ratnawati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.380

Abstract

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.
Studi Financial Statement Fraud dengan Fraud Triangle Theory Novalia Budi Chandrawati; Dyah Ratnawati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.383

Abstract

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud
Pengaruh Likuiditas, Profitabilitas, Leverage Terhadap Nilai Perusahaan, CSR Sebagai Pemoderasi Tumanan, Natalia; Dyah Ratnawati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.380

Abstract

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.
Studi Financial Statement Fraud dengan Fraud Triangle Theory Chandrawati, Novalia Budi; Dyah Ratnawati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.383

Abstract

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud
PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI Andyta Novasari; Dyah Ratnawati
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.102

Abstract

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.
IMPLEMENTASI AKUNTANSI GUNA MEMBERDAYAKAN UMKM DI KECAMATAN SEMAMPIR (Studi Kasus Pendampingan Legalitas UMKM dalam rangka pemberdayaan UMKM menuju naik kelas) Aisyah Rahma Naura; Dyah Ratnawati
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4428

Abstract

This research focuses on the importance of accounting implementation and legality assistance in empowering Micro, Small, and Medium Enterprises (MSMEs) in Semampir District. Accounting is an important tool for recording, managing, and reporting financial information that enables MSMEs to monitor financial health, make informed decisions, and ensure transparency and accountability. Business legality, such as ownership of a Home Industry Product Permit (PIRT) and Business Identification Number (NIB), also plays a crucial role in accessing financing, increasing credibility, and utilizing government programs.
PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.38

Abstract

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.
Pengaruh Pengalaman Magang, Prestasi Akademik, Imbalan Finansial, dan Persepsi Peluang Kerja terhadap Minat Berkarier sebagai Akuntan Publik Anisa Aprilia; Dyah Ratnawati
BAJ: Behavioral Accounting Journal Vol. 6 No. 1 (2023): January-June 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i1.396

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi preferensi karier mahasiswa akuntansi dalam memilih profesi akuntan publik. Penelitian dilakukan secara kuantitatif dengan melibatkan 87 mahasiswa akuntansi Universitas Pembangunan Nasional Veteran Jawa Timur yang telah menyelesaikan mata kuliah Audit 1 dan Audit 2 serta memiliki pengalaman magang. Sampel ditentukan menggunakan rumus Slovin dan teknik stratified random sampling untuk memastikan representasi yang seimbang dari populasi. Pengolahan data dilakukan menggunakan pendekatan Structural Equation Modeling–Partial Least Squares (SEM-PLS).  Hasil penelitian menunjukkan bahwa pengalaman magang, prestasi akademik, imbalan finansial yang diharapkan, serta persepsi terhadap peluang pasar kerja berpengaruh secara signifikan terhadap minat mahasiswa dalam berkarier sebagai akuntan publik. Pengalaman langsung di dunia kerja melalui program magang memberikan gambaran nyata mengenai profesi tersebut dan meningkatkan ketertarikan mahasiswa. Prestasi akademik juga mencerminkan kesiapan dan kepercayaan diri untuk memasuki dunia profesional. Imbalan finansial menjadi salah satu pertimbangan penting dalam keputusan karier, sementara persepsi terhadap prospek kerja turut memperkuat keyakinan dalam memilih jalur profesi. Implikasi dari penelitian ini menunjukkan pentingnya sinergi antara institusi pendidikan, dunia usaha, dan asosiasi profesi dalam merancang program pembelajaran dan pembekalan karier yang mampu meningkatkan minat mahasiswa terhadap profesi akuntan public.   This study aims to examine the factors that influence accounting students’ career preferences in choosing the profession of public accountant. A quantitative approach was employed, involving 87 accounting students from Universitas Pembangunan Nasional Veteran Jawa Timur who had completed Audit 1 and Audit 2 courses and had internship experience. The sample was determined using Slovin’s formula and stratified random sampling to ensure balanced representation. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The findings reveal that internship experience, academic achievement, expected financial rewards, and perceptions of labor market opportunities significantly influence students’ interest in pursuing a career as a public accountant. Real-world exposure through internships provides practical insight into the profession and enhances students’ motivation. Academic performance reflects students’ preparedness and self-confidence in entering the professional world. Financial rewards serve as a key consideration in career decisions, while perceptions of job prospects reinforce students’ confidence in choosing the profession. These findings imply the importance of synergy among educational institutions, industry, and professional associations in designing academic and career preparation programs that foster students’ interest in the public accounting profession.
Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) pada Perusahaan Properti Susanti, Rahayu Eka; Dyah Ratnawati
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2131

Abstract

This study aims to examine the implementation of Good Corporate Governance (GCG) in Property Companies. It also seeks to understand how well GCG principles are applied in accordance with relevant regulations. Thestudy employs a qualitative descriptive methodology, using a property company as a case study. Secondarydata such as annual reports, internal archives, and scientific journal publications are analyzed through libraryresearch and documentation. Data analysis is conducted using a qualitative descriptive approach, includingdata reduction, categorization, verification, and interpretation.The analysis results show that the propertycompany has effectively and consistently applied GCG principles. Transparency is demonstrated through thepublication of annual reports, dissemination of accurate information, and protection of whistleblowers.Accountability is implemented through a clear governance structure, well-defined job descriptions, and aneffective internal control system in accordance with the Sarbanes-Oxley Act (SOA 404). Performance ismeasured using Key Performance Indicators (KPIs).Responsibility is reflected in legal compliance, active CSRprograms, and integrated risk management. Independence is maintained through the autonomous roles of theBoard of Directors, the Board of Commissioners, and the Audit Committee. Fairness and equality are shownthrough non-discriminatory treatment of shareholders, gender equality, a meritocracy system, and policies thatprioritize all stakeholders in line with the AKHLAK values (Trustworthy, Competent, Harmonious, Loyal,Adaptive, and Collaborative). The implications of optimal GCG implementation include enhanced reputation,protection of involved parties, legal compliance, and improved operational performance and businessvaluation. GCG also fosters increased investor trust through transparency and careful management. This iscrucial in promoting competent, effective, and efficient management of State-Owned Enterprises (SOEs), aswell as strengthening independence and improving the operational performance of important corporateorganizations.
Studi Literatur Tentang Ketidakpatuhan Wajib Pajak Terhadap Kewajiban Pelaporan Dan Pembayaran PPh Pasal 21 Izdihar, Edgar Daffa; Dyah Ratnawati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5051

Abstract

This study investigates the key causes of non compliance among tax payers in reporting and settling their Article 21 income tax liabilities. Within Indonesia’s self-assessment tax system, tax payer compliance plays a critical role in achieving national revenue targets. This research employs a qualitative descriptive method through a literature review of secondary data sources. The finding sindicate that comprehension of tax regulations, the efficiency and performance of the tax administration system, High-quality tax services play a significant role in shaping taxpayer compliance. Additionally, tax avoid anceandevasion practices exacerbaten on compliance issues, driven by regulatory weaknesses and limited law enforcement. The study also high lights theim portance of implementing principles of good governance such as legal certainty, utility, transparency, and quality public service as preventive strategies against tax avoidance. These finding saim to support the creation of responsive tax policies that promote greater tax payer awareness and adherence.
Co-Authors Aisyah Rahma Naura Andyta Novasari Anisa Aprilia Chandrawati, Novalia Budi Izdihar, Edgar Daffa Muhammad Hilmi Arifin Natalia Tumanan Novalia Budi Chandrawati Susanti, Rahayu Eka Tamadoy Thamrin Tituk Diah Widajantie Tumanan, Natalia Veronika Anggun Prasetyaningtyas