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All Journal Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Ratna Anggraini
Fakultas Ekonomi Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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HUBUNGAN ANTARA CONSCIENTIOUSNESS (KESADARAN AKAN DIRI SENDIRI) DENGAN KINERJA PADA GURU SMK NEGERI DI JAKARTA PUSAT N Noormayusti; Ratna Anggraini; Ati Sumiati
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 1 No 2 (2013): Jurnal Pendidikan Ekonomi & Bisnis
Publisher : Faculty of Economics, State University of Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.298 KB) | DOI: 10.21009/JPEB.001.2.5

Abstract

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya hubungan antara conscientiousness dengan kinerja pada guru SMK Negeri di Jakarta Pusat. Metode dalam penelitian ini adalah metode survey dengan pendekatan korelasional. Data penelitian dikumpulkan dengan menggunakan skala conscientiousness dan skala kinerja guru berupa DP3. Teknik pengambilan sampel yang digunakan dalam penelitian ini secara Simple Random Sampling. Populasi terjangkau dalam penelitian ini adalah guru yang mengajar di kelas akuntansi SMK Negeri Jakarta Pusat yang berjumlah 65 guru dan sampel yang digunakan berdasarkan tabel Isacc dan Michael adalah 55 guru. Persamaan regresi dalam penelitian ini adalah Ŷ = 518.38 + 0.36X. Dari persamaan tersebut, dilakukan uji persyaratan analisis dengan uji normalitas galat taksiran regresi Y atas X dengan uji liliefors didapat Lo < Lt (0,1054< 0,1194). Hal itu berarti data berdistribusi normal. Pada uji kelinieran regresi didapat hasil Fh < Ft (-1.04< 1.91) yang dapat disimpulkan bahwa model regresi berbentuk linier. Sedangkan untuk uji keberartian didapat Fh > Ft (19.13>4.02) yang menandakan bahwa persamaan regresi signifikan. Hasil uji koefisien korelasi dengan menggunakan product moment dari Pearson diperoleh nilai rxy = 0,5149. Hal ini berarti terdapat hubungan yang positif antara conscientiousness dengan kinerja. Dari perhitungan uji-t didapat thitung> ttabel, yaitu 4.46 > 1.67 yang menunjukkan adanya hubungan yang signifikan antara conscientiousness dengan kinerja pada guru SMK Negeri di Jakarta Pusat. Kata kunci : Conscientiousness, Kinerja
PENGARUH CAR, BOPO, NPF, DAN CSR DISCLOSURE TERHADAP PROFITABILITAS PERBANKAN SYARIAH Nurul Rahmi; Ratna Anggraini
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.727 KB)

Abstract

This study aims to determine the influence of CAR, BOPO, NPF, and CSR Disclosure on Profitability Sharia Banks. Factors tested in this study are CAR, BOPO, NPF, and CSR Disclosure as independent variables while ROA as dependent variables. This study sample consist of three Sharia Banks which listed in Bank of Indosesia year 2009-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of stimulnaoys and partial hypothesis testing used showed that the four independent variables which are independent CAR, BOPO, NPF, and CSR Disclosure affect on ROA. Keywords: CAR, BOPO, NPF, CSR Disclosure,ROA
The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report. Eria Nissa Awalia; Ratna Anggraini; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.979 KB)

Abstract

This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure. KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Report
The Influence of Corporate Governance Mechanism and Age of Company To Time Compliance of Financial Reporting (Empirical Study on Mining Sector Companies That Listed on Indonesia Stock Exchange in 2010-2012). Randi Hermawan Bulo; M. Yasser Arafat; Ratna Anggraini
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.414 KB)

Abstract

The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting, and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting. Keywords: Timeliness, Managerial Ownership, Institutional Ownership, Age of Company
The influence of profitability, firm size, productivity and reputation of the auditor on the rating of Sukuk. Galih Estu Pranoto; Ratna Anggraini; Erika Takidah
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.827 KB) | DOI: 10.21009/wahana.12.012

Abstract

The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program. The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.
Pengaruh Reaksi Pasar, Manajemen Laba, dan Audit Delay Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Anisyha Wiendha Antoro; Ratna Anggraini; Aji Ahmadi Sasmi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jk0bdx45

Abstract

This study aims to examine and understand relationship between market reaction, earnings management, and audit delay on the timeliness of financial reporting. The population of this study consists of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in 162 observations. Data analysis was conducted using logistic regression analysis and processed with SPSS version 25. The results of this study indicate that market reaction and earnings management do not have a significant effect on the timeliness of financial reporting, while audit delay has a negative effect on the timeliness of financial reporting. These findings suggest that market reaction and earnings management are not the main factors in determining the timeliness of financial reporting. Meanwhile, audit delay indicates that companies experiencing higher levels of audit delay tend to have lower levels of timeliness in financial reporting. This study provides practical implications for companies, auditors, and stakeholders to enhance the efficiency of financial reporting and audit processes to ensure timely reporting in compliance with regulatory requirements.
Pengaruh Struktur Modal, Likuiditas, dan Operating Efficiency Ratio terhadap Kinerja Keuangan Vina Ayu Naafilah; Ratna Anggraini; Surya Anugrah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.02

Abstract

The financial performance of transportation and logistics companies is affected by capital structure, liquidity, and operational efficiency. This study aims to analyze the influence of these variables on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange from 2018 to 2024. Return on Assets (ROA) is used to measure financial performance, while the Debt to Equity Ratio (DER), Current Ratio (CR), and Operating Efficiency Ratio (BOPO) represent capital structure, liquidity, and operational efficiency, respectively. A quantitative research design was applied using secondary data collected from annual financial statements. The sample consisted of 90 firm-year observations, which were analyzed using panel data regression with EViews 13. The results show that capital structure and liquidity positively and significantly affect financial performance, whereas operational efficiency has a significant negative effect. Therefore, effective debt management, sufficient liquidity, and improved cost efficiency are essential for strengthening profitability and achieving sustainable financial performance.
Perancangan Pos Pengelolaan Kas sebagai Sinkronisasi Pencatatan Kas pada Rumah Sakit XXX Maudy Shinta Maychella; Tri Hesti Utaminingtyas; Ratna Anggraini
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.14

Abstract

This project aimed to design a Cash Management Standard Operating Procedure (SOP), a cash inspection report format, and a bank reconciliation format at Hospital XXX. The project addressed issues related to cash management procedures and the lack of supporting documents for cash inspection and bank reconciliation. Data were collected through interviews, observations, and documentation review and analysed using the PIECES framework, while the ADDIE methodology was applied through the Analysis, Design, and Development phases. The findings indicated the need for standardized guidelines and supporting documents to improve the consistency of cash management practices and documentation processes. Based on these findings, a Cash Management SOP, a cash inspection report format, and a bank reconciliation format were developed in accordance with the hospital’s operational conditions.
Analisis Pengelolaan Pendapatan Asli Daerah Dan Tingkat Kemandirian Daerah Pada Provinsi Sumatera Barat Periode 2021-2024 Rokhayani Rokhayani; Rida Prihatni; Ratna Anggraini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qqvdeq89

Abstract

Penelitian ini bertujuan untuk menganalisis Pengelolaan Pendapatan Asli Daerah (PAD) dan Tingkat Kemandirian Daerah di Provinsi Sumatera Barat, selama periode 2021-2024. Selain itu, penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan realisasi anggaran dan laporan keuangan pemerintah daerah. Teknik analisis data yang digunakan meliputi rasio efisiensi PAD dan rasio kemandirian daerah untuk menilai kemampuan pemerintah daerah dalam mengoptimalkan sumber-sumber pendapatan asli daerah serta tingkat ketergantungan terhadap dana transfer dari pemerintah pusat dan provinsi. Hasil penelitian menunjukkan bahwa: (1) Efektivitas pengelolaan PAD Provinsi Sumatera Barat bersifat fluktuatif dengan rata-rata kategori Efektif (96,05%), meskipun terjadi penurunan tren pada tahun 2023 dan 2024; (2) Efisiensi pengelolaan PAD secara konsisten berada pada kategori Sangat Efisien (rata-rata di bawah 1%), yang mencerminkan kemampuan daerah dalam menekan biaya pemungutan pendapatan; (3) Tingkat kemandirian daerah berada pada kategori Sangat Baik dengan pola hubungan partisipatif, di mana rata-rata rasio kemandirian mencapai 78,94%. Hal ini mengindikasikan bahwa Sumatera Barat telah berhasil mengoptimalkan pendapatan internalnya untuk membiayai kebutuhan daerah secara mandiri.  
Pengaruh Transparansi, Kompetensi, dan SPI Terhadap Akuntabilitas Pengelolaan Keuangan pada BPKAD Papua Yustina Ribka Manggaprouw; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.03

Abstract

This study attempts to ascertain the impact of transparency, competence, and internal control systems on financial management accountability at the BPKAD Papua. This research uses secondary data collected through questionnaires with financial management employees using purposive sampling techniques, thereby obtaining a population of 45 people. The data analysis of this study used multiple linear regression with an ordinary least squares (OLS) approach using SPSS 23 software. The research results show that partially transparency has a positive and significant effect on regional financial management accountability, while competence and the internal control system do not have a significant effect. then simultaneously these three independent variables have a positive and significant effect on regional financial management accountability. Due to the minimal number of research samples, further research can increase the number and variety of samples so that the results obtained are stronger and more effective
Co-Authors Aji Ahmadi Sasmi Akhmad Faizhal Anisyha Wiendha Antoro Ati Sumiati Chika Aulia Eria Nissa Awalia Erika Takidah Galih Estu Pranoto Hera Khairunnisa M. Yasser Arafat Maudy Shinta Maychella Muhammad Yusuf N Noormayusti Nadya Annida Nasution, Hafifah Nurul Rahmi Randi Hermawan Bulo Rida Prihatni Rokhayani Rokhayani Surya Anugrah Tri Hesti Utaminingtyas Vina Ayu Naafilah Yustina Ribka Manggaprouw