Article Per Year (5 Year)
p-Index From 2020 - 2025
1.704
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACE : Accounting Research Journal Prosiding University Research Colloquium Jurnal Akuntansi Trisakti Borobudur Accounting Review Jurnal REKOMEN (Riset Ekonomi Manajemen)
Betari Maharani
Universitas Muhammadiyah Magelang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pelatihan Pemasaran Digital untuk Meningkatkan Keterampilan Pelaku UMKM di Desa Srumbung Magelang Betari Maharani; Arinda Lovita Fendisty; Ulfa Luthfiana Masjidin; Dwi Ardiyan; Nita Dian Rizky; Nur Hidayah
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 4 (2021): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v6i4.1926

Abstract

There are 26 Micro, Small, and Medium Enterprises (MSMEs) in Srumbung Village registered at the village office. However, not all MSMEs run well. Most of the MSMEs players have limited knowledge and skills in using information technology. Meanwhile, information technology for MSMEs players is critical, especially since the emergence of the Covid-19 and the implementation of the PSBB (Pembatasan Sosial Berskala Besar) policy. The existence of MSMEs will be hampered or slumped if they do not utilize technology in their business. Therefore, this society's dedication aims to improve the knowledge and skills of MSMEs players on utilizing Facebook and Instagram as online marketing tools. Society dedication was conducted from October 20, 2020, to November 5, 2020. The participants are 4 MSMEs, consist of Jenang & Krasikan, Keripik Pegagang, Sagon Kering dan Manisan Salak. The method used is education (socialization) about online marketing and operating and management training of Facebook and Instagram. This society's dedication is the increase of knowledge and skills of participants in operating and managing social media Facebook and Instagram as digital marketing media.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Dan Kesesuaian Tugas Teknologi Terhadap Kinerja Pegawai Hayunda Rahmawati; Anissa Hakim Purwantini; Betari Maharani
ACE: Accounting Research Journal Vol 2 No 1 (2022): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

Abstract

ABSTRACT This study investigates the effect of the application of accounting information systems, the quality of accounting information systems, and the conformity of task technology on employee performance at OPD Magelang Regency. The theory used is the Technology Acceptance Model theory. Sources of data in this study using primary data obtained through the distribution of questionnaires to employees at OPD Magelang Regency. The sampling technique used in this research is purposive sampling technique, so that the research sample obtained is 130 respondents. Data analysis used descriptive statistical tests, data quality tests consisted of validity and reliability tests, and hypothesis testing using multiple linear regression analysis. The results of the test show that the application of accounting information systems and the quality of accounting information systems have no effect on employee performance. The conformity of task technology that a positive effect on employee performance. Keywords: Accounting Information Systems, Quality of Accounting Information Systems, Tasks Technology Fit, Employee Performance ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem informasi akuntansi, kualitas sistem informasi akuntansi, dan kesesuaian tugas teknologi terhadap kinerja pegawai pada OPD Kabupaten Magelang. Teori yang digunakan yaitu teori Technology Acceptance Model. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada para pegawai di OPD Kabupaten Magelang. Teknik pengambilan sampel yang digunakan dalam penelitian yaitu teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 130 responden. Analisis data menggunakan uji statistik deskripstif, uji kualitas data terdiri dari uji validitas dan reabilitas, serta uji hipotesis menggunakan analisis regresi linier berganda. Hasil dari pengujian menunjukan bahwa penerapan sistem informasi akuntansi dan kualitas sistem informasi akuntansi tidak berpengaruh terhadap kinerja pegawai. Kesesuaian tugas teknologi berpengaruh positif terhadap kinerja pegawai. Kata kunci: Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Kesesuaian Tugas Teknologi, Kinerja Pegawai
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Moral Sensitivity dan Budaya Organisasi terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa (Studi Empiris pada Desa Se-Kecamatan Bansari Kabupaten Temanggung) Novia Nurul Chalida; Yulinda Devi Pramita; Betari Maharani
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.353 KB)

Abstract

This study aims to test and analyze empirically the influence of village apparatus competence, internal control system, moral sensitivity, and organizational culture on fraud prevention in village financial management (empirical study in villages in Bansari District, Temanggung Regency). The data used in this study is primary data. The population of this research is 12 village offices in Bansari District, Temanggung Regency. While the samples in this study were the village head, village secretary, village finance chief/treasurer, and the activity driving team (TPK). The sampling technique used was purposive sampling method. The number of samples used is 12 village offices with a total of 47 respondents. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the competence of village officials and moral sensitivity affect the prevention of fraud in village financial management. While the internal control system and organizational culture have no effect on fraud prevention in village financial management.
Peran Media Sosial dalam Pengambilan Keputusan Investasi Betari Maharani; Nur Hidayah
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.402 KB) | DOI: 10.25105/jat.v8i2.9926

Abstract

The aims of this study is to investigate the role of social media in investment decision making, particularly related to the influence of perceived usefulness, perceived ease of use and perceived trust on the intention to use investment opinions in the investment decision-making process. This research is a quantitative research. Data collection was carried out using an online survey method. The respondents in this study are individuals who use social media platforms and have experience conducting transactions on the Indonesia Stock Exchange (IDX). The 50 sampel size was selected through the purposive random sampling techniques. The method of data analysis and hypothesis testing uses Structural Equation Modeling (SEM) with the help of smartPLS software. The results of this study revealed that the perceived trust affects to the millenials’s intention to use investment opinion in the investment decision-making process. Contrary to expectations, however perceived usefulness and ease of use did not have an effect to the millenials’s intention to use investment opinions in the investment decision-making process.
Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019) Monita Hanif Prasetyo; Veni Soraya Dewi; Betari Maharani
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4870

Abstract

Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable period of time. This study aims to examine the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and profitability of giving a going concern audit opinion. The sample on this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reseach using purposive sampling method and processed using logistic regression analysis. The selected sample was 36 companies through predetermined criteria. The results of this study indicate that profitability and opinion shopping has a negative effect, leverage have a positive effect, while audit tenure, audit lag, and liquidity have no effect on going concern audit opinion.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Konservatisme Akuntansi terhadap Tax Avoidance Dian Puspitasari; Anissa Hakim Purwantini; Betari Maharani
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6999

Abstract

Perusahaan pertambangan menjadi sektor yang mengalami penurunan penerimaan pajak tertinggi selama periode tahun 2019-2020 dan tingkat transparansi pajak terindikasi masih rendah. Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, sales growth dan konservatisme akuntansi terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data menggunakan regresi linear berganda dengan jumlah sampel sebanyak 12 perusahaan pertambangan (60 observasi). Hasil dari penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap tax avoidance. Leverage dan konservatisme akuntansi berpengaruh positif terhadap tax avoidance. Sedangkan ukuran perusahaan dan sales growth tidak berpengaruh terhadap tax avoidance.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME PRODUK ROKOK TERHADAP PENDAPATAN ASLI KOTA MAGELANG Betari Maharani; Anissa Hakim Purwantini; Siti Noor Khikmah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i2.1134

Abstract

AbstrakPrevalensi merokok pada remaja di Kota Magelang semakin tinggi. Peningkatan prevalensi merokok pada remaja, salah satunya disebabkan oleh iklan rokok di sosial media maupun media cetak seperti reklame. Reklame merupakan objek pajak bagi pemerintah daerah yang nilainya cukup signifikan. Tujuan penelitian ini adalah melakukan analisis efektivitas dan kontribusi pajak reklame produk rokok di wilayah Magelang terhadap Pendapatan Asli Daerah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan studi lapangan serta studi kepustakaan. Hasil penelitian menunjukkan bahwa penerimaan pajak reklame efektif untuk mendanai pengeluaran pemerintah. Kontribusi pajak reklame produk rokok terhadap penerimaan pendapatan jenis pajak reklame dan pajak daerah cukup besar. Akan tetapi, kontribusi pajak reklame produk rokok terhadap Pendapatan Asli Daerah tergolong masih rendah, namun mengalami peningkatan dari tahun 2019 hingga 2020.Kata Kunci: Pendapatan Asli Daerah, Pajak Reklame Produk Rokok, Efektifitas PajakAbstractThe prevalence of smoking among adolescents in Magelang City is increasing. The increasing prevalence of smoking in adolescents, caused by cigarette advertisements on social media and print media such as billboards. Advertising is a tax object for local governments which has significant values. The purpose of this study was to analyze the effectiveness and contribution of cigarette advertising tax in the Magelang City to local revenue. The method used in this research is a descriptive qualitative with field studies and literature studies. The results showed that the advertisement tax revenue was effective to fund government spending. The contribution of cigarette product advertisement tax to the revenue of advertisement tax and local tax is quite large. The contribution of cigarette product advertisement tax to local revenue Income is small, but has increased from 2019 to 2020.Keywords: Local Revenue, Local Taxes, Cigarette Advertising Taxes,  Effectiveness of Tax,
Gender Differences, Framing, and Responsibility in Investment Decision-Making: An Experimental Study Barkah Susanto; Naufal Afif; Betari Maharani; Nur Laila Yuliani; Muhammad Ridhwan Ab Aziz
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.735 KB) | DOI: 10.18196/jai.v24i1.15956

Abstract

Research aims: This study aims to investigate the effect of gender, framing, and responsibility on investment decision-making. Design/Methodology/Approach: This experimental study used a subject design of 2 x 2 x 2, in which 81 doctoral students participated. Furthermore, cross-tabulation was employed to analyze and examine the hypotheses.Research findings: The results revealed that positive and negative framing and responsibility levels would affect investment decision-making. This research also uncovered differences in risk preferences in decision-making between men and women. Additionally, both genders had varying preferences in making similar decisions.Theoretical contribution/Originality: Several studies have shown that when information is presented differently, here in after referred to as framing, it significantly influences decisions. However, the decision-making determination is influenced not only by framing but also by other variables. In this study, the framing variable, therefore, was tested jointly with the variables of responsibility and gender differences.
Factors Affecting The Profitability Of Property And Real Estate Companies In Indonesia Tri Wahyuningsih; Veni Soraya Dewi; Betari Maharani
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol. 6 No. 1 (2023): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v6i1.568

Abstract

Profitability is the company's ability to generate profits by using owned sources such as assets, capital or company sales. This study aims to determine the effect of working capital, sales growth, debt, company size and company growth on profitability. The research data used is data on the financial statements of property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling, which is to obtain samples according to certain criteria. The total sample is 38 property and real estate companies. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 25.0 program. The test results show that working capital, company growth, firm size and company growth have a positive effect on profitability, while debt has no effect on profitability.
Pengaruh Kinerja Lingkungan, Pengungkapan Lingkungan, dan Biaya Lingkungan Terhadap Nilai Perusahaan Silvia Aji Saputri; Betari Maharani; Wahyu Anggit Prasetya
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

The aims of this study are to investigate the effect of environment performance, environmental disclosure, and environment cost to firm value. Tobin’s Q is used to measure firm value. This study is quantitative.  The data of this study had collected form financial statement in 2017-2021 period. The data population is manufactured company which registered in Bursa Efek Indonesia. This study used purposive sampling method to collect the data and we obtained 45 data sample. Regression analysis utilized to analysis the hypotheses. The result showed that environment performance has positive and significant effect to the firm value. Meanwhile, environment cost and environment disclosure had no effect on firm value.
Co-Authors Anissa Hakim Purwantini Arinda Lovita Fendisty Barkah Susanto Dian Puspitasari Dwi Ardiyan Hayunda Rahmawati Monita Hanif Prasetyo Muhammad Ridhwan Ab Aziz Naufal Afif Nita Dian Rizky Novia Nurul Chalida Nur Hidayah Nur Laila Yuliani Purwantini, Anissa Hakim Silvia Aji Saputri Siti Noor khikmah Tri Wahyuningsih Ulfa Luthfiana Masjidin Veni Soraya Dewi Wahyu Anggit Prasetya Yulinda Devi Pramita