Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.125

P-Index

This Author published in this journals

All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi

Triani Arofah

Unknown Affiliation

Author-ID : 3871984

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 16 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Rifda Nadifah; Poppy Dian Indira Kusuma; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.

Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 Ade Novianti Azhar; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.

FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Rafika Agustiani; Puji Lestari; Triani Arofah
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

This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.

THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, PUBLIC OWNERSHIP ON EARNINGS MANAGEMENT IN LISTED COMPANIES IN THE TRANSPORTATION AND RETAIL SUBSECTOR IN 2016-2020 Aulia Hafidz Hawari; Agung Praptapa; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is research that uses a secondary data on Managerial Ownership, Institutional Ownership, Public Ownership, and Earnings Management in the Transportation and Retail Subsector that listed in Indonesia Stock Exchange in 2016-2020. This research takes the title: “The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020”. The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.

ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), COMPANY SIZE AND LEVERAGE ON FIRM VALUE WITH PROFITABILITY MEDIATION VARIABLES ON MINING COMPANY LISTED ON THE IDX (BEFORE COVID-19 2016-2019 AND DURING COVID-19 2020) Nenshiria Septyaning Wibowo; Wita Ramadhanti; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The purpose of this study was to analyze the effect of Corporate Social Responsibility (CSR), company size, and leverage on firm value by using the moderating variable of profitability in mining companies listed on the IDX (2016-2020). The number of samples in the companies studied was 27 companies. The research used a purposive sampling method to determine the selection. Data analysis using multiple regression analysis and also an endurance test The results of this study are Corporate Social Responsibility (CSR) has no effect on firm value. Company size has no effect on firm value. Leverage has no significant effect on firm value. All moderating relation also variable cannot be proven. Hence this research then made supplementary test by divided the timeline after and during covid. The results shows that the insignificant of data due to different situation before covid and during covid. Before covid period (2016-2019) the results consistent with main hypothesis testing. Thus, during Covid-19 profitability moderate the relations between company size and firm value during 2020. The implication of this research is to help investors make investment decisions and help companies optimize the company.

PENGUNGKAPAN CSR, MEDIA EKSPOSURE DAN PROFITABILITAS PERUSAHAAN Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan, dengan liputan media sebagai variabel moderasi. Sampel yang diteliti adalah 15 perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Data diolah dengan menggunakan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial tidak dapat meningkatkan profitabilitas perusahaan, sedangkan paparan media terbukti berpengaruh langsung terhadap profitabilitas perusahaan. Berdasarkan teori legitimasi, CSR merupakan upaya perusahaan untuk menyesuaikan diri dengan nilai dan norma masyarakat. Agar CSR dapat dilegitimasi atau diakui oleh masyarakat, maka harus dipromosikan dalam media yang mudah diakses oleh masyarakat sehingga manfaat CSR dapat diwujudkan menjadi keuntungan. Oleh karena itu, perusahaan diharapkan lebih banyak menggunakan website atau media sosial untuk mengkomunikasikan kegiatan CSR mereka.

PENGARUH PENGETAHUAN KEUANGAN, KECERDASAN SPIRITUAL, PENGALAMAN KEUANGAN DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGANGGARAN PENGUSAHA BATU BATA MERAH (DESA MENURAN KECAMATAN BAKI KABUPATEN SUKOHARJO) Fakhrur Rozi Araniri; Adi Wiratno; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research aim to determine the effect of financial knowledge, spiritual intelegent, financial experince and locus of control on budgeting behavior in SMES brick stone maker in the Menuran village. In this study, using the population of SMES brick stone maker live at Menuran village, This research was conducted by distributing questionnaires to the respondents and using the purposive sampling method for sampling. The data obtained in this study were 90 respondents. The results of this study indicate that: (1) financial knowledge has no effect on budgeting behavior of brick stone maker on Menuran village, (2) spiritual intelegent has no effect on budgeting behavior of brick stone maker on Menuran village, (3) financial experience has no effect on budgeting behavior of brick stone maker on Menuran village, (4) locus of control has negatife effect to budgeting behaviour of brick stone maker on Menuran village.

DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Triani Arofah; Umi Pratiwi; Rasyid Mei Mustafa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The research aims to analyze the effect of firm size, firm value, and Corporate SosialResponsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) asa moderating variabel. The research population of manufacturing companies was listed on theIndonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports.Samples determined by purposive sampling obtained 369 samples. The data analysis tool usesPartial Least Square (PLS). The research findings show that firm size and CSR disclosure have asignificant positive effect on risk management and GCG is able to moderate the interaction ofCSR and GCG disclosure on risk management. The implication of this research can be useful asa consideration for companies in making adequate policies to improve the quality of corporaterisk management in order to minimize risks that threaten the firm.

PENGELOLAAN KEUANGAN BAGI USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN PURWOKERTO UTARA KECAMATAN BATURRADEN KABUPATEN BANYUMAS Triani Arofah; Umi Pratiwi; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Purwokerto Utara village has a lot of UMKM which has been running for a long time. Some problems found in the understanding and efforts that need to be done in improving their business, especially micro and small business, which causes less development of micro and small enterprises in Purwokerto Utara urban areas, among others, the lack of understanding about accounting. The perpetrators of UMKM generally only do a simple record of income and expenditures. Some even do not record the rent as a business expense, so the business is seen to generate a large profit because the burden is not recorded properly. The result is that the listing does not describe the actual financial condition of the business. The problem faced by partners is the absence of training on business financial management directly. Solutions needed for the problem is the provision of training for UMKM in terms of managing finances by using accounting. The outcome of this solution is the ability of partners to use accounting easily to improve the financial performance of their business. The outcome of this solution in the form of partner knowledge about the management of good business finances and other true outcomes is scientific articles published at the local level. The result of the recapitulation of questionnaires distributed to the participants explained that community service is very beneficial because it increases participats’ knowledge about financial management for UMKM.

PELATIHAN PENGELOLAAN KEUANGAN BERBASIS EKONOMI BERKELANJUTAN PADA PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DI KECAMATAN SIGALUH KABUPATEN BANJARNEGARA Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Village-owned Enterprises was established in compliance with Indonesian Law Number 6/2014. Hence, since it is a top-down instructions, the development progress is not in a good condition. There are still so many of these institutions that having difficulty in managing their financial sustainability. Based on that, this community development will train the Village-owned enterprises’ manager how to managing entity’s sustainable economics. The training was held at June 8th, 2022 on Village-owned Enterprises’ managers from Sigaluh District, Banjarnegara County. There are 20 trainees as participants. The participants then given theoretical material and discuss the practical side of sustainability management, accounting, and tax. The attendees then asked to filling in pre-test and post-test that will be analysed statistically in order to check the successfulness of the workshop. The results shows that there are means differences between pre-test and post-test mark of the participants. It means that intervention from the community development team through theoretical material and practical discussions are success in developing Village-owned enterprises managers’ capacity for entities’ as well as villages’ economic sustainability

Co-Authors Ade Novianti Azhar Adi Wiratno Agung Praptapa Agus Sunarmo Aulia Hafidz Hawari Dian Purnomo Jati Dian Purnomojati Fakhrur Rozi Araniri Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Poppy Dian Indira Kusuma Rafika Agustiani Rasyid Mei Mustafa Rifda Nadifah Rini Widianingsih SATRIYAS ILYAS Sri Martini Umi Pratiwi Wita Ramadhanti

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search