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All Journal Media Riset Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Journal of Economics, Business, & Accountancy Ventura SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI Journal of Contemporary Accounting Budimas : Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Penamas: Journal of Community Service Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal JIMEKA
Christina Tri Setyorini
Universitas Jenderal Soedirman, Purwokerto
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.057 KB) | DOI: 10.20884/sar.v3i1.1160

Abstract

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.
PENGARUH NORMA SUBJEKTIF DAN MOTIVASI TERHADAP MINAT SERTIFIKASI AKUNTANSI Permata, Fyana Putri; Setyorini, Christina Tri; Sudjono, Sudjono
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.213 KB) | DOI: 10.20884/1.sar.2019.4.1.1532

Abstract

This is a research that have been done to 102 Accounting students in Economy and Business Faculty, Jenderal Soedirman University. Purpose of this research is to understand about accounting students? perception on subjective norm, career, economic, social, academic title and knowledge motivation in influence of intention to take accounting certification.Accounting students (S1) in Economic and Business Faculty, Jenderal Sedirman University, who know about accounting certification ? CA / CPA / CIA / CFA / others ? was become the criterion in samples choosing of this research. The results of research are: (1) parents? influence don?t become students? consideration to take accounting certification; (2) the higer family?s influence, the higher students? intention to take accounting certification; (3) friends? view or suggestion didn?t affect students? intention to take accounting certification; (4) the higher lecturers/professors? influence, the higher students? intention to take accounting certification; totally, subjective norm have positive and significant influence to students? intention to take accounting certification; (5) the higher career motivation, the higher students? intention to take accounting certification; (6) the higher economic motivation, the lower students? intention to take accounting certification; (7) the higher social motivation, the higher students? intention to take accounting certification; (8) academic title motivation doesn?t affect students? intention to take accounting certification; (9) the higher knowledge motivation, the higher students? intention to take accounting certification.
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN BAITUL MAAL WAT TAMWIL (BMT) Setyorini, Christina Tri; Maghfiroh, Siti; Farida, Yusriyati Nur
Media Riset Akuntansi Vol 2, No 1 (2012): Februari
Publisher : Universitas Bakrie

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

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh komitmen organisasi, budaya organisasi, dan keterlibatan kerja pada karyawan Baitul Maal wat Tamwil (BMT) di Kabupaten Banyumas dan Cilacap. Sampel terdiri dari 90 karyawan BMT. Data yang dikumpulkan dianalisis menggunakan korelasi Pearson dan regresi berganda. Hasil penelitian menunjukkan hubungan positif dan signifikan antara komitmen organisasi, budaya organisasi, dan keterlibatan kerja terhadap kinerja karyawan. Meskipun seluruh variabel independen berhubungan signifikan dengan kinerja karyawan, namun pengaruh variabel keterlibatan kerja lebih kuat dibandingkan dua variabel independen lainnya yaitu komitmen organisasi dan budaya organisasi. Implikasi manajerial dari penelitian ini adalah lebih meningkatkan komitmen karyawan dan mensosialisaikan budaya organsasi yang baik di antara karyawan sehingga dapat meningkatkan kinerja karyawan BMT   Kata Kunci: komitmen organisasi, budaya organisasi, keterlibatan kerja, kinerja karyawan The objective of the present study is to analyze the influence of organizational commitment, organizational culture, and job involvement on employee performance among Baitul Maal wat Tamwil (BMT) employees in Kabupaten Banyumas and Cilacap The sample size consists of 90 male and female employees. Data collected were analyzed by the application of statistical tests i.e., Pearson correlation and multiple regression. The results showed that positive and significant relationship exists between organizational commitment organizational culture, job involvement on employee performance. Although all three independent variables are strongly associated with organizational commitment, the impact of job involvement on employee performance is relatively stronger than that of the of organizational commitment, organizational culture on employee performance. Managerial implication of the study is to focus more on increasing employee commitment and socialize organization culture among employees for increasing BMT employee performance. Keywords: organizational commitment, organizational culture, job involvement, employee performance
Transfer Informasi Intra-Industri: Efek Pengumuman Inisiasi Deviden oleh Perusahaan Reporter Christina Tri Setyorini
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i1.4

Abstract

Numerous studies have examined the information content of dividendshypothesis. While much of the empirical evidence indicates that dividend changesconvey unanticipated information to the market, but the effect of the dividend initiationannouncement in the context of intra industry information transfer has not beenextensively examined. This study focus on dividend announcement since the eventsare more likely to be unexpected than subsequent regular dividend announcements.This paper investigates the stock price behavior of rival firm (nonreporterfirm) in the same industry as firm announcing dividend initiation (reporter firm).Using a sample of 32 dividend initiation announcement and 215 nonannouncing firms,spesifically dividend initiation announcement have a significantly impact on thevaluations of industry-related firm. This announcement evoke a contagion (positive)response. This response suggest that industry-related firm view the dividendinitiation as a reflection/signal of favorable firm-spesific corporate development andas a sign of industry-wide condition. Market response to dividend initiations areexamined using event study methodology. To reduce bias effects on Jakarta StockExchange as a thin market, this study using Fowler and Rorke 4 lag, 4 lead to correctthe beta.This study also empirically test the influence of dividend surprise, size andlevel of competition in industry to the security price reaction of nonannouncing firm.Furthermore, the level of competition in the industry, as measured by HerfindahlIndex, has a negative effect to nonreporter’s abnormal return.In sum, dividend initiation announcement has a rich information content notonly for the firm making the announcement but also for other firms in the industry. Inexamining how investors of industry- related firm react to these announcement, thisstudy sheds light on the nature of intra-industry information transfers and the investorpsychology driving these reactions.
The Assessment of State-Owned Bank Soundness Using RGEC Method Before and During Covid-19 Pandemic Ilyas, Fransdito Ali; Setyorini, Christina Tri
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.7830

Abstract

Covid-19 entered Indonesia in March of 2020, affecting nearly all sectors, including the finance industry. This study aims to analyze the financial performance of state-owned banks in Indonesia (BNI, BRI, Mandiri, and BTN) for the period 2018-2021 using the RGEC (risk profile, gcg, income, and capital) method. According to circular letter of Bank Indonesia (SE BI) no. 13 of 2011, each bank is required to conduct an independent assessment of its financial condition. This study employs a descriptive quantitative methodology. In this research, the purposive sampling method was used. The sample consists of state-owned institutions that have published annual reports from 2018 to 2021 consecutively. Documents and secondary data are the categories and sources of data utilized for this article. Based on the findings of this analysis as a whole, BNI bank has a very healthy predicate in 2018, 2019, and 2021, and a healthy predicate in 2020. BTN bank has a consecutively healthy predicate for the 2018-2021 period, while Mandiri bank and BRI bank have a consecutively very healthy predicate for the 2018-2021 period.
Dinamika Ojek Konvensional: Studi Fenomenologi dalam Menghadapi Ketidakpastian Pendapatan dan Mempertahankan Eksistensi Mubaroq, Afiq Chamim; Setyorini, Christina Tri; Budiarti, Laeli
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.23948

Abstract

Penelitian ini bertujuan untuk memahami profesi ojek konvensional dan bagaimana mereka mempertahankan keberadaannya. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi dengan melibatkan tujuh informan pengemudi ojek konvensional. Sampel diambil menggunakan teknik purposive sampling dengan kriteria penelitian yang telah ditentukan. Data diolah melalui proses data reduction, data display, dan conclusion. Penelitian ini menghasilkan lima tema utama yaitu: ketidakpastian, keterbatasan, kompromi, strategi dan relasi, dan kepercayaan. Selanjutnya, peneliti mendeskripsikan esensi konstruksi dari tema yang dialami oleh subjek. Penelitian ini berkontribusi pada literasi dalam memahami dinamika ojek konvensional secara mendalam yang disebabkan oleh transformasi budaya kerja didorong dengan akselerasi teknologi yang tinggi.
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah Mubaroq, Afiq Chamim; Setyorini, Christina Tri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24193

Abstract

Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data. Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance. Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing. Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods.
MAPPING WHISTLEBLOWING THROUGH THE ROLE OF WHISTLEBLOWERS: A BIBLIOMETRIC ANALYSIS Pinasty, Raisha Jihad Denia; Setyorini, Christina Tri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2117

Abstract

This study explores whistleblowing's role in addressing fraud and corruption in Indonesia. Using bibliometric analysis, we examined publication trends, document types, subject areas, influential authors, and critical topics in whistleblowing research from 2014 to 2023. Data were collected from the Scopus database, analyzed with the Publish or Perish application, and visualized using a VOS viewer. The results show that articles dominate the field, making up 80.25% of total citations. The findings have significant implications for policymakers, practitioners, and academics. It is a beneficial overview of whistleblowing research, but it only needs to be better and measured based on these findings. These insights do not offer actionable guidelines or strategies but work as, at most, a compass map of existing research trends and areas of interest in whistleblowing discussions. However, the lessons could form a valuable database for anyone to understand the current status of the research ecosystem. However, more than insights alone need to be directly translated into practical designs or applications like building up a system for whistleblowing and anti-fraud, et cetera, which would require further (more applied) studies.
SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.
ANALISIS PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, RISIKO, DAN TARIF TERHADAP MINAT PENGGUNAAN QRIS (QUICK RESPONSE CODE INDONESIAN STANDARD) PADA UMKM DI KABUPATEN BANYUMAS Ayuniza, Salsabila; Setyorini, Christina Tri; Sugiarto, Sugiarto; Fitrijati, Krishnoe R.
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.14895

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, kemudahan, risiko, dan tarif terhadap minat penggunaan Quick Response Code Indonesian Standard (QRIS) pada UMKM di Kabupaten Banyumas. Penelitian ini menggunakan metode survei dengan sampel sebanyak 100 UMKM di bidang kuliner. Data dikumpulkan menggunakan purposive sampling method dan dianalisis dengan program SPSS. Metode analisis meliputi uji validitas, uji reliabilitas, uji non respon bias, uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), dan uji hipotesis (koefisien determinasi, uji F, uji t). Hasil penelitian menunjukkan bahwa persepsi manfaat dan persepsi kemudahan berpengaruh positif terhadap minat penggunaan QRIS, sedangkan persepsi risiko tidak berpengaruh signifikan dan tarif MDR berpengaruh negatif. Implikasi dari hasil penelitian ini adalah pentingnya penyedia layanan QRIS untuk fokus pada manfaat dan kemudahan penggunaan, serta meningkatkan sistem keamanan untuk meningkatkan kepuasan pengguna. Bagi UMKM, penggunaan QRIS diharapkan dapat meningkatkan efisiensi transaksi dan akuntabilitas pencatatan keuangan.
Co-Authors Abdul Aziz Abdul Rauf Chaerudin Alhendi, Osama Apriliantika, Annisa Aryanto Aryanto Ascaryan Rafinda Ayuniza, Salsabila Dailibas Dailibas Dewi Liesnoor Setyowati Dewi Susilowati Dewi, Sevita Sari Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Farida, Yusriyati Nur Fitrijati, Krishnoe R. Gista Rismayani Hapsari, Ira Hasna, Rifa Ilyas, Fransdito Ali Laeli Budiarti Mahardhika, Arya Samudra Maula, Kholida Atiyatul Mubaroq, Afiq Chamim Nasihin, Ihsan Nurmalitasari, Fahmi Pandansari, Tiara Perdana, Laela Fitria Perdana, Laela Fitria Permata, Fyana Putri Pinasty, Raisha Jihad Denia Praptapa, Agung Prayoga, Cepi Juniar PUJI LESTARI Rahmajati, Emir Surya Sadewo, M Kurniawan Sholihah, Siti Mar'atush Siti Maghfiroh Sudjono Sudjono, Sudjono Sugiarto S Suparlinah, Irianing Widodo, Febry Pamungkas Tri Yanuar E. Restianto