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All Journal Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Jurnal Manajemen dan Keuangan Laa Maisyir Jurnal Ekonomi Islam Journal of Indonesian Economy and Business Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Journal of Business Management Education (JBME) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review JRMSI - Jurnal Riset Manajemen Sains Indonesia EKONOMIS : Journal of Economics and Business International Journal of Social Science and Business Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL AKUNTANSI Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BASKARA: Journal of Business and Entrepreneurship Nusantara Hasana Journal Daengku: Journal of Humanities and Social Sciences Innovation BISMA (Bisnis dan Manajemen) Jurnal Akuntansi Keuangan dan Bisnis Relevance: Journal of Management and Business Jurnal Visi Manajemen (JVM) Economic Development Analysis Journal
Maria Rio Rita
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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A trade-off between tax reporting and financial reporting aggressiveness based on financial variables Acropolis Gemilang Mada Ngara Ledewara; Ari Budi Kristanto; Maria Rio Rita
Jurnal Keuangan dan Perbankan Vol 24, No 3 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i3.4018

Abstract

Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage their corporate income tax aggressively. This research aims to investigate whether firms with low debt levels are more aggressive in their tax reporting than in financial reporting, firms with financial deficits are more aggressive in their financial reporting than in tax reporting, and firms with better access to external/internal capital market are more aggressive in their tax reporting rather than in financial reporting. We use three financial variables, namely debt ratios, financial deficits, and access to internal or external capital markets as proxies for firms’ financial condition. This study finds that all financial variables except financial deficits, motivate firms to engage in aggressive reporting decisions. Specifically, firms with higher debt ratios and easier access to external or internal capital markets will likely exhibit more aggressive tax reporting than financial reporting. JEL Classification: H26, G32, M41DOI: https://doi.org/10.26905/jkdp.v24i3.4018
An entrepreneurial finance study: MSME performance based on entrepreneurial and financial dimensions Maria Rio Rita; Mohamad Nur Utomo
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.331 KB) | DOI: 10.26905/jkdp.v23i2.3076

Abstract

Various researches have been conducted towards the dynamics of micro, small, and medium enterprise (MSME) developments, but there are still research gaps that can be explored further. The purpose of this research is to examine the determinant factors of MSME performance as seen from the entrepreneurial dimension and the financial activities done by entrepreneurs. The research objects of this study are two batik MSME centers in Central Java Province, which are Rembang Regency and Surakarta municipality. The research model was tested by using PLS-SEM with WarpPLS version 6.0. The research findings revealed there is a positive influence between the dimensions of entrepreneurship and outside finance, entrepreneurial dimension and MSME performance, outside finance, and MSME performance, as well as innovation investment and MSME performance. Another research finding found that the entrepreneurial dimension, which consists of entrepreneurial emotion and entrepreneurial cognition, does not have a positive influence on MSME performance. Meanwhile, outside finance has a negative influence on innovation investment. This research proposes a future research agenda to add other variables that are suspected of influencing MSME performance, whether from a financial or a non-financial aspect, such as financial literacy and the application of digital marketing.JEL Classification: A10, D19, G40DOI: https://doi.org/10.26905/jkdp.v23i2.3076 
Shift in the Funding Theory Paradigm: From Newtonian-Positivistic to Critical-Phenomenology Maria Rio Rita; Sony Heru Priyanto
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.665 KB) | DOI: 10.26905/jkdp.v21i4.1510

Abstract

Theories about funding have developed rapidly, it was starting from the traditional-rational theory to the behavior-based funding theory, which response to the gap between reality and financial theories. The theoretical developments can depict the real condition of financial management involving funding decisions, investment decisions, and dividend policies in an enterprise. These developments and evolution enable financial managers and also entrepreneurs to realistically apply them in their business activities. This research used a meta-synthesis analysis technique to integrate results from a number of different but inter-related qualitative studies. There has already been a shift in the funding theory paradigm from a Newtonian paradigm which emphasizes positivistic epistemology leading to a Critical paradigm, which places more emphasis on a phenomenological approach to see the reality. This shift has resulted in many changes related to the financial essence, research related to financing, as well as the advantages of the funding or financing theory in a company. A new essence about funding has surfaced, where funding and its benefits can solve company funding problems. DOI: https://doi.org/10.26905/jkdp.v21i4.1510
PENGARUH PENGGUNAAN E-MONEY TERHADAP PENCATATAN LAPORAN KEUANGAN DENGAN MODERASI PENGETAHUAN AKUNTANSI Freddy Kurniawan; Maria Rio Rita
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.7762

Abstract

This study aims to examine the effect of the use of e-money on recording financial statements and the influence of moderation of accounting knowledge in the relationship between the use of emoney and recording financial statements.  The sample used in this study was MSMEs in Argomulyo Salatiga Subdistrict as many as 56 samples were selected through purposive sampling. This study uses primary data in the form of results from distributing questionnaires to owners of Micro, Small and Medium Enterprises (MSMEs). The analysis shows that the use of emoney has a negative significant effect on the recording of financial statements.  The findings also state that accounting knowledge is able to moderate the relationship between the use of e-money and recording financial statements.
Pengaruh Likuiditas dan Profitabilitas Perbankan Syariah dengan Moderasi Efisiensi Operasional Rizqa Ratna Febrista; Maria Rio Rita
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.811 KB) | DOI: 10.32332/finansia.v3i1.1982

Abstract

Sharia Commercial Banks will have high asset growth rates if they are balanced with a healthy bank performance. The distribution of financing illustrates the ability of bank liquidity that results in increased profitability. It turns out there are other factors that are suspected to affect the relationship between liquidity and profitability. This study is to examine the moderating effect of operational efficiency (BOPO) on the causal relationship between liquidity and profitability in Islamic banking. The results showed that banking efficiency was able to moderate the effect of liquidity on profitability. Banking efficiency is proven to strengthen the effect of liquidity on profitability in Islamic banking.
KOMPARASI SPENDING HABITS KARYAWAN BERDASARKAN FAKTOR DEMOGRAFI DAN OVERCONFIDENCE Hendra Hendra; Maria Rio Rita
SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 1 (2018): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.237 KB) | DOI: 10.37729/sjmb.v14i1.4763

Abstract

Dalam mengambil keputusan keuangan yang dilakukan oleh  individu, tidak jarang biasanya didasarkan oleh faktor psikologi dimana individu cenderung untuk memperkirakan terlalu tinggi, terhadap pengetaahuan, kemampuaan dan ketetapan tentang informasi yang mereka ketahui atau yang dikenal dengan sikap overconfidence. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk melihat ada tidaknya perbedaan faktor demografi terhadap sikap spending habits, dan apakah sikap overconfidence berpengaruh terhadap sikap spending habits seseorang. Dalam penelitian ini mencoba menguji permasalahan kepada seorang yang sudah bekerja di dua kota, Jakarta dan Salatiga (N = 95). Hasil penelitian ini menunjukan bahwa ada beberapa faktor demografi yang memiliki perbedaan dalam melakukan spending habits dan overconfidence berpengaruh terhadap spending habits. Kata kunci : Faktor Demografi, Overconfidence, dan Spending Habits
MONEY ATTITUDE, SELF-CONTROL DAN PERILAKU KONSUMTIF KARYAWAN Chintara Diva Paramita; Maria Rio Rita
SEGMEN Jurnal Manajemen dan Bisnis Vol 13, No 2 (2017): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.44 KB) | DOI: 10.37729/sjmb.v13i2.3943

Abstract

AbstractEveryone has desire to meet their needs. But there is still often a tendency to desire ahigher than necessary, which raises consumer behavior patterns. This study aims todetermine the tendency of money attitude, self-control, and the trend will level theconsumer behavior of employees in Jakarta. Samples were collected using purposivesampling method using primary data collection is done by spreading the questionnaireand link filling the questionnaire online through google docs. The data have beencollected, and then analyzed using SEM (Structural Equation Modeling) which isoperated by AMOS program version 21. Results showed that there is not a significanteffect between money attitude to consumtive behavior; there is a significant effectbetween money attitude to self-control; and self-control effected employee’s consumerbehavior significantly.Keyword(s): money attitude, self-control, consumptive behavior. AbstrakSetiap orang memiliki tuntutan untuk memenuhi kebutuhannya. Namun masih seringkecenderungan akan keinginan lebih tinggi dibanding kebutuhan, sehinggamemunculkan pola perilaku konsumtif. Penelitian ini bertujuan untuk mengetahuikecenderungan money attitude, self-control, dan kecenderungan tingkat akan perilakukonsumtif terhadap karyawan di Jakarta. Sampel yang dikumpulkan menggunakanmetode purposive sampling dengan menggunakan pengumpulan data primer yangdilakukan dengan menyebar kuesioner dan link pengisian angket secara online melaluigoogle docs. Data yang telah dikumpulkan kemudian dianalisis menggunakan SEM(Structural Equation Modeling) yang dioperasikan melalui program AMOS versi 21.Temuan menyatakan bahwa tidak terdapat pengaruh signifikan antara money attitudeterhadap perilaku konsumtif; terbukti bahwa money attitude berpengaruh signifikanterhadap self-control; serta terdapat pengaruh signifikan antara self-control denganperilaku konsumtif karyawan.Kata Kunci: money attitude, self-control, perilaku konsumtif.
MOTIVASI, PEMAHAMAN AKUNTANSI DAN MINAT MAHASISWA UNTUK MENGIKUTI SERTIFIKASI AKUNTAN PROFESIONAL Franciska Diva Setiani; Maria Rio Rita
SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 1 (2021): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v17i1.6385

Abstract

Professional accountant certification is one way that accounting students can later be recognized as professional accountants. Unfortunately, not all accounting students are interested in joining professional accountant certification. This study aims to determine whether economic motivation, degree motivation, quality motivation and understanding of accounting affect the interest of accounting students to take professional accountant certification. In this study uses primary datahad no, which were obtained through questionnaires distributed directly and also through student e-mails to the accounting students at Satya Wacana Christian University (SWCU). This research uses purposive sampling. The data analysis technique used is binary logistic regression analysis. The results showed that degree motivation effect the interest of accounting students to take professional accountant certification. Meanwhile, economic motivation, quality motivation and understanding of accounting do not effect on interest of accounting students to take professional accountant certification.Keyword(s):  Professional accountant certification, Economic motivation, Degree motivation, Quality motivation, Understanding of accounting
COINCIDENT & FORECAST RELEVANCE: APAKAH LAPORAN KEUANGAN MEMILIKI RELEVANSI NILAI? Laras Novitasari; Ari Budi Kristanto; Maria Rio Rita
SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 2 (2018): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.235 KB) | DOI: 10.37729/sjmb.v14i2.5224

Abstract

Tujuan riset ini adalah untuk mengetahui apakah terdapat coincident relevance dan forecast relevance pada perusahaan publik di Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Penelitian ini menggunakan metode purposive sampling dan diperoleh 314 perusahaan sebagai sampelnya. Metode analisis yang digunakan dalam penelitian adalah analisis regresi berganda. Temuan riset ini adalah terdapat bukti coincident relevance dan forecast relevance di Indonesia. Artinya, informasi akuntansi sudah mencerminkan kondisi ekonomi yang sesungguhnya dan informasi akuntansi tersebut dapat dijadikan masukan dalam menilai kinerja perusahaan di masa yang akan datang. Kesimpulannya, bahwa laporan keuangan memiliki relevansi nilai.   Kata Kunci: Relevansi Informasi Akuntansi, Coincident Relevance, dan Forecast Relevance.
PEMAHAMAN SAK EMKM, SOSIALISASI LAPORAN KEUANGAN DAN PENERAPAN SAK EMKM DENGAN MODERASI UKURAN USAHA Vianastasia Adryant; Maria Rio Rita
JURNAL AKUNTANSI Volume 15, Nomor 2, Juli - Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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

Abstract

The purpose of this study was to determine the effect of understanding SAK EMKM, socialization of financial statements in implementing SAK EMKM with business size as a moderating variable. This research is motivated by the phenomenon of the application of SAK EMKM by SMEs which is still limited due to the lack of knowledge and understanding of these rules and their benefits for businesses. Primary data were obtained through surveys of MSME owners in the Salatiga food and beverage sector in 4 (four) sub-districts in Salatiga including Sidorejo, Argomulyo, Tingkir and Sidomukti sub-districtswho have received socialization on financial reports. The data is then processed using a moderated regression analysis (MRA). The results of this study prove that 1.) SAK EMKM understanding has a positive effect on the application of SAK EMKM; 2.) the socialization of financial statements has a significant positive effect on the application of SAK EMKM; 3.) business size does not moderate the understanding of SAK EMKM on the application of SAK EMKM.
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Aditya, Nathaniel Bima Agnes Febriyani Aldi Herindra Lasso Andi Harmoko Arifin Andreas Gelbert Hariputra Alva Andrew Thomas Thren Aray Pantare Alam Aray Pantare Alam Ari Budi Kristanto Arya Bee Grand Christian Benaya Chrisma Adiputra Pesudo Benny Santoso Benny Santoso Benny Santoso, Benny Bowi, Devi Mareta Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari Dewanto, Marcus Dewi Kurnia Safitri Diannita Nurvitasari Diannita Nurvitasari Dina Rotua Valentina Banjarnahor Djie Liveren Adjie Tehananda Dwi Listiyorini Eduardus Tandelilin Evan Yulandreano Febrista, Rizqa Ratna Florentina Yuniar Pramesti Forlin Natalia Patty Franciska Diva Setiani Freddy Kurniawan Gilang Sadita Gumati, Tatang Ary Hadiluwarso, Melina Alicia Harjum Muharam Hendra Hendra Hindriati Pangestu I Made Sujana Imanuel Madea Sakti Irma Suryani Laras Novitasari Larissa Adella Octavina Lasarus Wisma Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Pambayun Kinasih Yekti Nastiti Perisun Natanael Zega Pramesti, Florentina Yuniar Priscilla Intan Dwi Kriswidiyanti Priscilla, Priscilla Putu Ratna Windusara Putri Rahayu Widiastuti Ratna Kusumawati Raynaldi Pangestu Rendhy Bramantha Wisudana Retno Utaminingsih Riasita, Franciska Desti Riskin Hidayat Rizqa Ratna Febrista Roos Kities Andadari Rury Diwira Registanaranti Yastika Santoso, Yanuar Saputra, Vioaldy Eprilian Siti Mubarokah Sony Heru Priyanto Sucahyo Sugeng Wahyudi Sugeng Wahyudi, Sugeng Ulderike Eva Kristiana Utomo, Mohamad Nur Vianastasia Adryant Vioaldy Eprilian Saputra Yeterina Widi Nugrahanti