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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Journal of Humanities and Social Studies PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Asia Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Neraca
Ati Retna Sari
Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Kompetensi Aparatur, Akuntabilitas,Moralitas Individu, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Kalipare Diadon, Maria Reinaliani; Sari, Ati Retna; Irianto, Mochamad Fariz
Jurnal Akuntansi Neraca Vol. 2 No. 4 (2025): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v2i4.388

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk menguji dan menjelaskan pengaruh kompetensi aparatur desa , akuntabilita, moralitas individu dan sistem pengendalian internal terhadap pencegahan fraud dalam pengelolaan dana desa. Metode penelitian ini menggunakan penelitian kuantitatif dan jensi data dalam penelitian ini berupa data primer yang diperoleh dengan cara menyebarkan kuisioner. Responden dalam penelitian ini yaitu seluruh aparatur yang bekerja di desa se-Kecamatan Kalipare. Dengan teknik pengambilan sampel menggunakan purposive sampling. Selanjutnya data tersebut dianalisis dengan menggunakan regresi linier berganda, heteroskedastisitas, normalitas, multikolinearitas, validitas, dan reabilitas. Hasil dari penelitian ini menunjukkan bahwa kompetensi aparatur,akuntabilitas,moralitai individu ,dan sistem pengendalian internal memiliki pengaruh yang signifikan secara simultan terhadap pencegahan fraud dalam pengelolaan dana desa. Secara parsial, kompetensi aparatur tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa, akuntabilitas memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa, moralitas individu memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa dan sistem pengendalian internal memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa
Pengaruh Kepemilikan Institusional, Komposisi Dewan Komisaris, Kinerja Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility di dalam Sustainability Report pada Perusahaan Manufaktur yang Terdaftar di BEI Sari, Ati Retna; Sutrisno, .; Sukoharsono, Eko Ganis
Jurnal Aplikasi Manajemen Vol. 11 No. 3 (2013)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Business firm development in Indonesia shows rapid progress. CSR (Corporate Social Responsibility) is an issue that attracts enormous interest, particularly in Indonesia; in addition, Corporate Social Responsibility itself is the responsibility of the company in general. The development causes companies are compelled to disclose their social responsibility report.In Indonesia, how far a company should handle the CSR has become interesting an interesting discussion, as considering that there is a lack of research on the factors that affect the disclosure extent of the corporate social responsibility. The purpose of this study is to examine the effect of corporate governance (institutional ownership and the composition of the board of commissioners) and firm performance (ROE and ROI) as well as the size of the company to the extent of disclosure of Corporate Social Responsibility in the Sustainability Report. The data used are secondary data from published financial statements; in addition, the observed reports are financial statements published in 2000-2011. The sample numbers of the firm in this study are 39 companies. This study uses multiple regression data analysis techniques. The test results reveal that from the observed variables, there are three variables that influence the disclosure extent of the Corporate Social Responsibility in the Sustainability Report. Those three variables include Institutional Ownership, ROE and ROI. There is no significant relationship between board composition and firm size with the extent of Corporate Social Responsibility disclosure in the Sustainability Report.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN FREE CASH FLOW (FCF) TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE TAHUN 2019-2023 Aini, Anisa Nur; Irianto, Mochamad Fariz; Sari, Ati Retna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6279

Abstract

This study aims to investigate how the structure of ownership, firm size, leverage, profitability, liquidity, and free cash flow (FCF) affect dividend policy in food and beverage companies that appeared on the Indonesia Stock Exchange as listed by 2019 to 2023. Purposive sampling and multiple linear regression analysis conducted with Smart PLS software are used in this investigation. Thirteen businesses that fit the criteria make up the sample, yielding 65 observational data points in total. The findings indicate that the only factor that substantially influences dividend policy is ownership structure. Dividend policy is unaffected by firm size, leverage, liquidity, and free cash flow. It's interesting to see that dividend policy suffers from profitability. In addition to offering useful assistance to investors and business management in their strategic financial decision-making, these findings theoretically enhance the body of knowledge on dividend policy.
Profitability Moderates the Effect of Leverage, Liquidity, Activity, Operating Cash Flow, and Sales Growth on Financial Distress Indiraswari, Susmita Dian; Aulia, Meisa Faiza; Sari, Ati Retna
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.22872

Abstract

This study aims to investigate the impact of leverage, liquidity, activity, operating cash flow, and sales growth on financial distress, as well as to examine whether profitability as a moderating variable can weaken or strengthen these effects. This quantitative study utilizes secondary data from 11 companies in the infrastructure, transportation, and logistics sectors that are listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 25. The results indicate that leverage has a negative influence on financial distress, while liquidity has a positive impact. Additionally, activity has no significant effect, and operating cash flow and sales growth both have a negative impact on financial distress. Profitability is not effective in moderating the relationship between leverage, liquidity, and activity in terms of financial distress. Still, it can strengthen the negative effect of operating cash flow and sales growth on financial distress. This study implies that signaling theory is reinforced by the presence of high operating cash flows and consistent sales growth, which can signal a firm's ability to overcome financial distress. Building on this insight, this research aims to provide stakeholders with a foundation for informed decision-making and proactive corrective actions.
Mentoring the Importance of Financial Literacy and Digital Literacy in the Welding Workshop Business Afian, Affan; Mustikowati, Rita Indah; Sari, Ati Retna; Halim, Dimas Maulana; Khoir, Nadila Ulul
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.2136

Abstract

Purpose: The purpose of this activity is to increase the independence of partners through strengthening financial management and increase knowledge for partners about digitalization. By understanding the importance of good financial management and adopting the right technology, welding workshops can increase their competitiveness, improve operational efficiency, and improve the quality of their work. Method: The method developed was counseling, training and mentoring on financial literacy and digital literacy. In this activity, the importance of financial literacy and digital literacy is explained, as well as the benefits obtained in financial management and the application of digitalization. Practical Applications: financial literacy and digital literacy training helps improve the competitiveness of welding workshops in the market. Better performance, rapid technology adaptation, and better decisions, they can grow sustainably and expand their business reach. And maintain competitiveness in an ever-evolving and changing business environment. Conclusion: The combination of financial literacy and digital literacy gives welders a competitive advantage in a constantly evolving market, allowing them to adapt to change
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir Terhadap Pendapatan Asli Daerah Dimoderasi Oleh Kepatuhan Wajib Pajak Pada Badan Pendapatan Daerah Kabupaten Malang Supriyatna, Hardiyati; Sari, Ati Retna; Made, Anwar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1159-1163

Abstract

This study aims to examine the relationship between hotel tax, restaurant tax, entertainment tax, and parking tax in relation to the increase in local revenue (PAD) driven by the growth of the tourism and culinary sectors in Malang Regency. The study also explores how taxpayer compliance can regulate the relationship between regional taxes and local revenue. The primary objective of this research is to determine the impact of the four types of regional taxes on local revenue and to assess the extent to which taxpayer compliance influences the efficiency of tax collection. The relationship between variables, based on the research hypothesis, is explained using an explanatory/confirmatory quantitative approach. The subjects of this research are the seven technical implementation units for the collection of hotel tax, restaurant tax, entertainment tax, and parking tax in Malang Regency from 2017 to 2021. Data quantification and analysis of the variables were conducted using a quantitative method. The results show that hotel tax, restaurant tax, parking tax, and entertainment tax have a positive impact on PAD, although this increase is dependent on the level of taxpayer compliance as a moderating variable.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir Terhadap Pendapatan Asli Daerah Dimoderasi oleh Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kabupaten Malang Supriyatna, Hardiyati; Sari, Ati Retna; Made, Anwar
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.3837

Abstract

Artikel ini melakukan analisis yuridis terhadap pengaturan kewenangan pengawasan terhadap produk farmasi dan alat kesehatan dalam perspektif UU No. 17 Tahun 2023 tentang Kesehatan. Tujuan utama dari studi ini adalah untuk mengevaluasi bagaimana kerangka hukum baru ini mendefinisikan dan mempengaruhi peran serta tanggung jawab badan regulasi dalam mengawasi industri farmasi dan alat kesehatan. Analisis ini menggali ketentuan-ketentuan dalam UU No. 17 Tahun 2023, dengan fokus pada pemisahan kekuasaan pengawasan dan mekanisme yang ditetapkan untuk memastikan kepatuhan dan melindungi kesehatan masyarakat. Selain itu, artikel ini juga memeriksa hubungan antara regulasi nasional dan standar internasional, serta menyoroti implikasi bagi pemangku kepentingan industri. Melalui tinjauan menyeluruh terhadap teks legislatif dan yurisprudensi yang relevan, artikel ini bertujuan untuk memberikan wawasan mengenai efektivitas dan tantangan potensial dari kerangka regulasi baru tersebut. Analisis ini penting untuk memahami lanskap regulasi kesehatan yang berkembang dan dampaknya terhadap kualitas dan keamanan produk farmasi serta alat kesehatan di Indonesia.
Determinants of Company Value in Earnings Management Moderation Hentin, Novriella EnoRehita Kharisma; Sari, Ati Retna; Setyowati, Supami Wahyu
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1295

Abstract

This study aims to analyze whether profitability, liquidity, and company size affect company value, considering earnings management, in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The sample for this study was taken using purposive sampling, resulting in 17 companies that met the research criteria. The analysis technique used classical assumption testing and moderated regression analysis using SPSS. Hypothesis testing involved multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The analysis results indicate that profitability has a positive and significant impact on company value, whereas liquidity and company size do not have a significant effect on company value. In accordance with the t-test results, profit management moderates the relationship between profitability and company value, but is unable to moderate the relationships between liquidity and company size and company value.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN SIPD TERHADAP PENGELOLAAN KEUANGAN Wijaya, Muji Cahyo; Sari, Ati Retna; Irianto, Mochamad Fariz
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qq7nc884

Abstract

Quality financial management in local governments requires competent human resources and integrated information systems. This study aims to examine the influence of human resource (HR) capacity and the use of the Regional Government Information System (SIPD) on financial management performance. A quantitative approach was employed through a survey of 35 staff members involved in financial operations at the General Affairs Division of the Regional Secretariat of Malang Regency. The results of the study indicate that both Human Resources (HR) and the utilization of the Regional Government Information System (SIPD) have a positive and significant effect on financial management, with coefficient values of 0.617 (sig. 0.000) and 0.242 (sig. 0.045), respectively. These findings highlight the importance of enhancing employee competencies and optimizing information technology utilization to improve the effectiveness and accountability of regional financial management.
The Effect of Tax Service Quality, Tax Awareness Campaigns, and the Use of E-Tax Applications on the Tax Compliance of Local Taxpayers at the Malang City Revenue Agency Putra, Fajar Fauzian Krishna; Wirshandono Y, Doni; Sari, Ati Retna
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1416

Abstract

This study aims to analyze the influence of tax service quality, tax outreach, and the use of e-tax applications on local taxpayer compliance at the Regional Revenue Agency (Bapenda) of Malang City. This study employs a quantitative, survey-based approach. The study population consists of local taxpayers in Bandungrejosari Village, Malang City, and the sample size was determined using the Slovin formula and proportional random sampling, with 100 respondents. Data were collected via a questionnaire and analyzed using multiple linear regression. The results indicate that tax service quality, tax awareness campaigns, and the use of e-tax applications simultaneously have a significant effect on local taxpayer compliance. Partially, the quality of tax services and the use of e-tax applications have a positive and significant effect on taxpayer compliance, while tax socialization has no significant effect. This study concludes that an increase in taxpayer compliance is more influenced by service quality and the ease of the digital tax system.
Co-Authors . Sutrisno A Halim Affan Afian Aini, Anisa Nur Andriana, Siska Anwar Made Aulia, Meisa Faiza Ayu Liskinasih Christea Frisdiantara Diadon, Maria Reinaliani Djawang, Rizky Rivaldo Peku Dwi Prasetyo Efendi, Muklis Eko Ganis Sukoharsono Fachthurrohim, Muchammad Fauzan . Fauziah, Fitri Febriana, Ester Ayu Fifa, Masruro Yula Halim, Dimas Maulana Harimukti, Wisma Tytus Hartatik, Lusi Hentin, Novriella EnoRehita Kharisma Indiraswari, Susmita Dian Irianto, Mochamad Fariz Khoir, Nadila Ulul Lilik Sri Hariani Lulianto, Dewinda Sukma Cahyani Mau, Maria Grasiana Yuliana Nabila, Nabila Nafisah, Nila Izatun Novyanti, Dita Nurdhiana, Rina Nurul Hidayati Owa, Ermelinda Pransiska, Pransiska Prasetyo, Hendrik Prilianti, Dessy Purwanto, Nanang Putra, Dwi Artha Cahyono Putra, Fajar Fauzian Krishna R. Anastasia Endang Susilawati Retno Wulandari RINIYATI, FRUMENSIA Rita Indah Mustikowati Riza Weganofa Sandi, Adelina Ananta Saraswati, Adestia Setiyowati, Supami Wahyu Setyowati, Supami Wahyu Solihah, Ikahtu SONIA, NOVI Sulistyo Sulistyo Suprianti, Martina Merliana Supriyatna, Hardiyati Suyanto Suyanto Tercin, Kristiana Titin Agustina Tomi, Antonius Tri Wulandari Wijaya, Muji Cahyo Wijaya, Tri Yanti Wana Wirshandono Y, Doni Wuwur, Anastasia Bribin