Article Per Year (5 Year)
p-Index From 2020 - 2025
1.532
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EQIEN - JURNAL EKONOMI DAN BISNIS Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Abdimas Sangkabira Jurnal Ekonomi, Manajemen, Akuntansi Proceeding of The International Conference on Management, Entrepreneurship, and Business
Kristi Indriyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
VALUASI DENGAN METODE DIVIDEN PADA BANK PEMBANGUNAN DAERAH YANG TERCATAT DI BURSA EFEK INDONESIA Pandu Adi Cakranegara; Kristi Indriyani
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.616 KB) | DOI: 10.34308/eqien.v10i2.480

Abstract

Valuation has an important role, especially for value investors. By knowing the intrinsic value of a stock, an investor can compare it with the value formed in the market. When the intrinsic value is above the market value, the stock is undervalued and worth buying and vice versa. This study evaluates local government banks listed on the Indonesia Stock Exchange. The valuation method used is the Dividend Discount Model method. The data used is secondary data originating from financial reports and the Indonesia Stock Exchange. When the dividend discount model framework is applied, the value valuation of the bank can be obtained. The results of this study indicate that the value of Bank Jatim tends to be undervalued while Bank Jabar tends to be overvalued. It should be remembered that in conducting the assessment, there are assumptions that must be made. When this assumption is not met, the assessment results may differ.
Dampak Covid-19 Terhadap Pendapatan Pedagang Kecil Bidang Kuliner Di Cikarang Utara, Kab. Bekasi pada Era New Normal Kristi Indriyani; Jonathan Lampatar Siregar; Dimaz Ramananda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.316 KB) | DOI: 10.31959/jm.v12i1.1373

Abstract

Small traders are one of the informal sectors that are an alternative for those who do not have special rules that require them to work. This study aims to determine and also to analyze the income of small traders, especially in the culinary field during the New Normal period located in Karangasih Village, North Cikarang District, Bekasi Regency. The research method used is using a qualitative method with a descriptive analysis approach. The data collection tools used interviews and observations. There are as many as 35 population samples taken in this study, namely from small traders in the culinary field in Sugih Waras Village as many as 35 people. Based on the analysis and discussion of the results of interviews with informants regarding the impact of the New Normal Era on the income of small traders in the culinary field. So it can be concluded that the New Normal Era has a positive impact, increasing the income of small traders, especially in the culinary field. It is proven by all the research populations experiencing an increase in income from the pandemic era to the new normal era.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA INDUSTRI HOTEL, RESTORAN DAN PARIWISATA DI BEI Grace Gevani Aritonang; Kristi Indriyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1767

Abstract

In 2022 declared Covid-19 a global epidemic, Covid-19 had an impact on the medical, financial and economic sectors. This research was conducted to obtain empirical evidence of financial performance before 2018 and after Covid-19 until 2021 in the hotel, restaurant and tourism industry in Indonesia which are listed on the Indonesia Stock Exchange based on an analysis of profitability, solvency, liquidity, activity and market ratios . This type of research is a comparative study method with a quantitative descriptive approach with 20 samples. The analytical method will use statistical methods from the Statistical Package for the Social Science (SPSS) 25 application, with the current ratio, debt to equity ratio, net profit margin, total assets turnover, and earnings per share. The different test will be carried out using the Wilcoxon test based on data that is not normally distributed. From the results of this study it was concluded that there were significant differences during the Covid-19 pandemic. There was a decline in financial performance in the hotel, restaurant and tourism industries on the Indonesia Stock Exchange.
PENDAMPINGAN PEMBELAJARAN AKUNTANSI DAN JOB INTERVIEW PADA PESERTA DIDIK YAYASAN MASA DEPAN ANAK BEKASI Waruwu, Mawarni; Indriyani, Kristi
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1691

Abstract

Keterampilan menghadapi wawancara kerja menjadi tantangan bagi mahasiswa akuntansi dan siswa dari latar belakang ekonomi kurang mampu dalam mempersiapkan masa depan mereka. Pengabdian ini berfokus pada peningkatan pemahaman akuntansi dasar serta pembangunan kepercayaan diri dalam wawancara kerja bagi siswa di Yayasan Masa Depan Anak Bekasi. Tujuan dari kegiatan ini adalah membekali peserta dengan keterampilan pengelolaan keuangan pribadi serta kemampuan menghadapi proses rekrutmen kerja. Metode yang digunakan meliputi pendekatan edukatif dengan sesi pendampingan interaktif, pre-test dan post-test untuk mengukur pemahaman, serta simulasi wawancara kerja. Materi yang diberikan mencakup pencatatan transaksi, penyusunan laporan keuangan, serta teknik menjawab pertanyaan wawancara dengan baik. Hasil menunjukkan adanya peningkatan pemahaman peserta, dengan rata-rata skor post-test meningkat dari 66 menjadi 81, serta peningkatan kepercayaan diri dalam menghadapi wawancara kerja. Program ini membuktikan bahwa pendampingan berbasis edukasi tidak hanya berkontribusi pada peningkatan literasi keuangan tetapi juga mempersiapkan peserta dalam menghadapi dunia kerja, sehingga diharapkan dapat meningkatkan peluang mereka dalam memperoleh pekerjaan yang sesuai di masa depan.
THE MEDIATING ROLE OF NON-PERFORMING LOANS ON THE RELATIONSHIP BETWEEN INCOME DIVERSIFICATION AND BANK PERFORMANCE EVIDENCE FROM INDONESIA Shirley Wijaya; Kristi Indriyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2998

Abstract

Introduction: Income diversification and profitability are widely seen as strategies to reduce credit risk in banking. However, their effectiveness in improving asset quality remains debated, especially in emerging markets like Indonesia. This study focuses on how income diversification influences bank performance, with non-performing loans (NPLs) acting as a mediating variable Methods: Using quantitative method with panel data from 79 Indonesian banks listed on the OJK between 2018 and 2024. Data were obtained from audited financial reports and analyzed using fixed effect panel regression and mediation testing via the Sobel test. Income diversification is measured by the ratio of non-interest income to total income, NPLs by the NPL ratio, and bank performance by return on assets (ROA) Results: Income diversification reduces credit risk (NPLs) by expanding income sources beyond traditional lending. Despite reducing NPLs, income diversification introduces operational complexities and inefficiencies that can diminish bank performance. NPLs partially mediate the relationship between income diversification and bank performance, showing that improved credit quality alone is insufficient to enhance profitability without addressing internal management and operational challenges. Keywords: Bank Performance, Credit Risk, Income Diversification, Non-Performing Loans, Trade-off Theory
Financial Statement Fraud: A Look at the Top Three Wijaya, Shirley; Indriyani, Kristi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7427

Abstract

The objective of this study is to determine the impact of the fraud triangle which includes pressure, opportunity, and rationalization on the top three largest market capitalization based on the IDX Yearly Statistic 2024 report from 2021 to 2023. The data is taken from IDX annual report. The study is quantitative in nature and adopts a descriptive approach. The result shows that total asset turnover ratio (X1b), representing pressure, has positive and significant influence on financial statement fraud. Meanwhile, managerial ownership (X1c) and inventory turnover ratio (X2b) have a negative effect on financial statement fraud. Finally, return-on-asset (X1a), leverage ratio (X1d), independent commissioners (X2a), and change in auditor (X3) have no effect on financial statement fraud. This study will raise awareness to various companies’ stakeholders to create adequate regulation to prevent fraud. It will also be impactful for further research as it can be used as a reference for research. Keyword: Fraud Triangle, Annual Report, Financial Statement, Stakeholder, Quantitative
Aspek Wanprestasi Dalam Kasus Penghindaran Pajak Oleh PT. ABC Dalam Kontrak Kerja Sama Unas, H.Arron Daud; Wijaya, Shirley; Indriyani, Kristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11267

Abstract

This study finds that manipulating tax reports constitutes a breach of contract under a service cooperation agreement between PT. ABC and PT. XYZ. The breach occurred when PT. ABC underreported revenue received from PT. XYZ to the Regional Financial and Revenue Management Agency (BPKPD) to lower its tax obligations. The research adopts a normative legal methodology with a case study approach. Data were collected from contract documents, regional tax audit findings, court decisions at various levels, and relevant legal and accounting literature. A conceptual and statutory approach was applied to examine the legal implications of inaccurate tax reporting and its link to financial accounting principles. Findings indicate that tax manipulation in this case involves two violations: (1) breach of fiscal obligations, and (2) contractual default due to failure to meet agreed tax responsibilites. From an accounting standpoint, it breaches faithful representation and reliability principles in reportiing. The case illustrates how information asymmetry enables unehtical conduct when one party controls financial data. This underscores the need for strong internal controls, audit mechanisms, and transparent contractual terms to prevent similar violations.
Evaluasi Dampak E-Samsat dan Sanksi Untuk Kegagalan Membayar Pajak Tampubolon, Sendi Ardian; Wijaya, Shirley; Indriyani, Kristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11268

Abstract

The current study explores the impact of E-SAMSAT implementation and administrative sanctions regarding taxpayer compliance for motor vehicles in Bekasi Regency, Indonesia. Despite a growing number of registered vehicles, many taxpayers remain noncompliant due to bureaucratic hurdles and limited service access. E-SAMSAT was introduced to simplify the payment process and improve compliance levels. The research employed a quantitative explanatory approach using purposive sampling. One hundred responders in all were chosen from among the motor vehicle taxpayers. Questionnaires were used to gather data, and SPSS version 25 was used for analysis. The analysis comprised hypothesis testing, traditional assumption testing, and validity and reliability testing. According to the study, administrative punishment and the adoption of E-SAMSAT both significantly and favorably affect taxpayer compliance. E-SAMSAT increases accessibility and convenience, encouraging timely payments, while administrative sanctions serve as a deterrent to late compliance. The regression model explains 50.9% of the variance in taxpayer compliance behavior, indicating a strong influence from both independent variables.
Financial Performance of Nickel Companies Before and After the Nickel Ore Export Ban Regulation Kristi Indriyani; Ewhidar Ewhidar; Shirley Wijaya
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i1.91

Abstract

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.
Co-Authors Cakranegara, Pandu Adi Dimaz Ramananda Ewhidar Ewhidar Grace Gevani Aritonang Jonathan Lampatar Siregar Shirley Wijaya Shirley Wijaya Tampubolon, Sendi Ardian Unas, H.Arron Daud Waruwu, Mawarni Wijaya, Shirley