Article Per Year (5 Year)
p-Index From 2021 - 2026
5.378
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan LAW REFORM Diponegoro Law Journal JEJAK JURNAL LITIGASI (e-Journal) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Measurement : Jurnal Akuntansi ARISTO Kinerja: Jurnal Ekonomi dan Manajemen JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Economic, Management, Accounting and Technology (JEMATech) Surya Abdimas Jurnal Jatiswara SULTANIST: Jurnal Manajemen dan Keuangan BISECER (Business Economic Entrepreneurship) JURNAL PEMBANGUNAN HUKUM INDONESIA Jurnal Akuntansi dan Bisnis Krisnadwipayana Nusantara Science and Technology Proceedings Journal of Social Responsibility Projects by Higher Education Forum Wasana Nyata Journal Of Business, Finance, and Economics (JBFE) Jurnal Kesehatan Kusuma Husada JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JICS : Journal Of International Community Service Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ratna Herawati
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE Ningrum, Nadila Ayu; Herawati, Ratna; Isthika, Wikan; Setyowati, Lilis
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5225

Abstract

Penghindaran pajak yang dilakukan oleh badan usaha saat ini menjadi landasan utama penelitian. Berdasarkan fenomena yang terjadi dimana presentasi penerimaan pajak yang tidak stabil dan menurun, penelitian kuantitatif ini untuk menganalisis pengaruh financial distress, thin capitalization, karakteristik eksekutif, multinationality terhadap praktik tax avoidance pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Penelitian ini menerapkan metode purposive sampling dengan data yang memenuhi kriteria sampel diperoleh sejumlah 114. Analisis data menggunakan regresi linear berganda dan diproses melalui perangkat analisis Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian ini menyatakan Financial Distress dan Thin Capitalization berpengaruh terhadap praktik Tax Avoidance, sedangkan Karakteristik Eksekutif dan Multinationality tidak berpengaruh terhadap praktik Tax Avoidance.
Regulating the Witness and Victim Protection Agency: Managing Safe Houses for Victims in Indonesia Herawati, Ratna; Hanum, Willy Naresta; Nurjanah, Neni
LITIGASI Vol. 26 No. 1 (2025)
Publisher : Faculty of Law, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/litigasi.v26i1.22510

Abstract

The state is obliged to protect victims of sexual violence, especially those who are most vulnerable, and this obligation is also a fundamental right of victims. One of these rights is access to temporary housing, often called a safe house, provided by LPSK. However, the governance of safe house management in the regions is not optimal, especially in the relationship between institutions at the center and regions and the representation of institutions in the regions, so it is not optimal in guaranteeing victims' rights. The urgency of this study is to analyze the LPSK policy in managing safe houses throughout Indonesia, the various challenges of institutional relations, and the distribution of representative safe houses in the regions. This study uses doctrinal research with analytical-descriptive specifications and utilizes secondary data. The legislative approach is used to examine laws and regulations on protecting victims of violence and developing LPSK institutions. The conceptual approach analyzes the concept and theory of state institutions, authority, and victim protection. This study shows that legal protection for victims of sexual violence to fulfill the right to a safe house by LPSK does not yet have integrated cooperation with the regional office managing the safe house. Cooperation is actually carried out with other institutions. The implementation of LPSK protection for victims of sexual violence has experienced institutional problems that have affected the formation of LPSK representatives at the regional level and coordination between regional institutions, which is exacerbated by the lack of quantity and quality of human resources...
PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Cahyani, Keken Suci Adi; Oktafiyani, Melati; Septriana, Ira; Herawati, Ratna
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9768

Abstract

This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.
Political Ethics As A Human Political Dimension In Creating A Democratic Law State Maria Ulfa, Farah Diba; Herawati, Ratna
ARISTO Vol 10 No 2 (2022): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v10i2.4887

Abstract

Political ethics is needed in all conditions of a country, whether they are normal, chaotic, or under control. To discuss authority in chaotic circumstances, it needs political ethics, in which every political action requires legitimacy based on values, norms, and laws. The discussion on political ethics is related to law and state power. The role of law is as a normative community institution, while power takes a role as an effective community organizing institution. The questions in this research are how do political ethics take a role in creating a modern democratic state?And what is the form of political ethics in the human political dimension? The research method used is a literature study approach. This study concludes that the human political dimension is a dimension of society as a whole. In terms of political ethics, the human political dimension can be studied in three cases. Those are humans as social beings, humans with their social dimensions, and the political dimensions of human life. Democracy is understood that state power is in the hands of the people. Thus, the people have the freedom to speak up their opinion in public. Power is needed to determine that humans obey the norms in the law. This research suggests that it is important to pay attention to the balance between the law and power to create a modern democratic state.
Analisis Risiko Financial Distress Ditinjau dari Likuiditas, Profitabilitas, dan Leverage Perusahaan Subsektor Food and Beverage Selyna Widyadari; Herawati, Ratna; Sumaryati, Anna; Andika, Arditya Dian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.57936

Abstract

This study examines the effect of liquidity, profitability, and leverage on the financial distress experienced by companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Financial distress is an indication of an organization’s capacity to maintain financial stability and business sustainability amid economic fluctuations. This research employs a quantitative approach using secondary data obtained  from published financial statements of the companies. The sample consist of 97 companies, selected through purposive sampling, resulting in 160 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. To meet the classical assumption requirements, the liquidity variable and profitability variable were transformed using SQRT and Log 10. Financial distress was measured using the Grover Score (G-Score) model. This study reveal that liquidity and profitability have a significant impact on financial distress, on the other hand leverage does not have a statistically significant effect. Higher liquidity and profitability increase the Grover Score, indicating healthier financial conditions and a lower risk of financial distress. Meanwhile, leverage remains at a manageable level, creating no substantial financial pressure. This study provides empirical evidence of the importance of cash management and profitability in mitigating the risk of financial distress in the food and beverage subsector.
Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Widya Anggraini; Ratna Herawati; Dian Indriana Hapsari; Amalia Nur Chasanah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4777

Abstract

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Peran Mekanisme Corporate Governance dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia Alifiya Zahra Irmaya Fani; Melati Oktafiyani; Purwantoro; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8966

Abstract

This study aims to examine the effect of the implementation of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. GCG in this study is proxied through five indicators, namely the board of directors, independent board of commissioners, audit committee, external audit quality, and institutional ownership. Meanwhile, financial performance is measured using Return on Assets (ROA). The number of samples in this study was 87 companies, and the analysis method used was multiple linear regression. The results showed that only the board of directors variable had a significant effect on ROA. This shows that the role of the board of directors is quite important in determining the efficiency and financial performance of the company. Meanwhile, the variables of independent commissioners, audit committees, and institutional ownership do not show a significant influence on the company's financial performance.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang Noval Setyawan; Ratna Herawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10040

Abstract

This study aims to analyze the influence of tax socialization, tax sanctions, and tax knowledge on taxpayer compliance of MSMEs in Semarang City. The object of this study is MSME taxpayers in Semarang City. This study is a quantitative study. The determination of the research sample used a purposive sampling method and obtained a sample of 100 MSME taxpayers in Semarang City registered with the Cooperatives and MSMEs Office of Central Java Province. The data analysis method used multiple linear regression analysis. The results of the study indicate that partially and simultaneously the variables of tax socialization, tax sanctions, and tax knowledge have a positive and significant effect on taxpayer compliance.
Pengaruh Capital Intensity, Kepemilikan Institusional, Beban Pajak Tangguhan, dan Manajemen Laba terhadap Agresivitas Pajak Uswa Azizah; Ratna Herawati; Retno Indah Hernawati; Bambang Minarso
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8705

Abstract

This research examines the impact of capital intensity, institutional ownership, deferred tax expense, and earnings management on tax aggressiveness in mining companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research purposes to present empirical data on how internal company factors shape tax aggressiveness, especially in an industry with substantial asset investment and strict regulatory oversight. This study uses quantitative study based on existing data extracted from annual financial statements and analyzes the variables through multiple linear regression. The analysis indicates which capital intensity and institutional ownership have a significant impact on tax aggressiveness, indicating which asset investment and institutional monitoring play an important role in corporate tax strategies. In contrast, deferred tax expense and earnings management do not significantly affect tax aggressiveness, suggesting that temporary differences between accounting and fiscal profit, as well as income manipulation practices, are not utilized as tools for tax minimization. Sampling was conducted using the puposive sampling method and the population of 90 was obtained which was used as a sample of 17 companies and data processing using the SPSS 25.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adilla Kustya Ulfa Alifiya Zahra Irmaya Fani Almira Santi Samasta Amalia Diamantina Amalia Nur Chasanah Andika, Arditya Dian Anna Sumaryati Baehaqi Bambang Minarso Cahyani, Keken Suci Adi Dessyana Kardha Dewi Sulistyawati, Dewi Dian Indriana Hapsari Diana Puspitasari Dwi Prasetyo Faricha Aulia Ananda Febrianur Ibnu Fitroh Sukono Putra Finadia Alfioneta Dewi Pramesti Haji Mohiddin, Mas Nooraini binti Hanum, Willy Naresta Hardjanto, Untung Sri Haryanto, Haryanto Ichsani, Immada Ifandari Ifandari Ira Septriana Ira Septriana, Ira LILIS SETYOWATI Lilis Setyowati Maria Ulfa, Farah Diba Masitha Fahmi Wardhani Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Nazla Rifqi Romadhoni Ningrum, Nadila Ayu Noval Setyawan Nufus, Ahmad Fahriza Ilun Nurjanah, Neni Oktoriza, Linda Ayu Purwantoro Ratna Wardani Resha Fatmawati, Elia Retno Indah Hernawati Retno Indah Hernawati Risanda Alirastra Budiantoro Saputro, Dian Festiana Hadi Selyna Widyadari Setyani, Renny Sulistiani -, Sulistiani Tito Aditya Perdana Uswa Azizah Wahyuningsih, Hartati Dyah Widayati Widayati Widianto, Tri Widya Anggraini Wikan Isthika Wikan Isthika, Wikan winanto, winanto Yulia, Yosephine Angelina Yuliana Yuliana Zulqa, Ihdaa