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All Journal Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi International Journal of Engagement and Empowerment (IJE2) Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin IJEMA Optimal: Jurnal Ekonomi dan Manajemen
Ratna Anggraini
Fakultas Ekonomi Universitas Negeri Jakarta
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Faktor Audit dan Karakteristik Perusahaan Terhadap Financial Restatement Nadya Annida; Ratna Anggraini; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.01

Abstract

This study analyzes the predictive power of audit report lag, key audit matters (KAM) disclosure, firm size, and leverage toward financial restatement. Data compilation follows a quantitative path, utilizing secondary sources from audited annual disclosures of IDX-listed corporations in the infrastructure, basic materials, consumer cyclicals, and consumer non cyclicals sectors from 2023 to 2024. The final sample incorporates 364 enterprises, accumulating 728 firm-year observations selected via purposive sampling. Statistical estimations executed through logistic regression (IBM SPSS Statistics 29) show that audit report lag, KAM disclosure, and organizational size all have positive and significant impacts on the occurrence of financial restatement. Meanwhile, leverage does not play a significant role. These findings reinforce agency arguments that audit-related complexities and scale-driven transactions heavily influence financial reporting adjustments in emerging economies.
Penyusunan Pedoman Atas Pemasukkan Dan Pengeluaran Kas Pada Pesantren Baitul’ulum Wal Huffadz Al Usmani Chika Aulia; Hera Khairunnisa; Ratna Anggraini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/draw0598

Abstract

This study aims to analyze the preparation of guidelines for cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School. This research design uses a research and development approach (R&D) with the ADDIE model consisting of Analysis, Design, Development, Implementation, and Evaluation. The ADDIE model serves as a reference in designing accounting guidelines, SOPs, and documents for an effective, efficient, and structured cash income and expenditure cycle. Based on the results of the study, it was found that the process of managing cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School is still carried out simply. Financial records are managed by the Islamic boarding school treasurer with a prior approval mechanism from the Islamic boarding school leadership. However, these records are not yet supported by written guidelines and standard procedures, so cash management still depends on the habits and understanding of financial managers. This study resulted in a draft of cash income and expenditure guidelines compiled based on the results of interviews, observations, and the actual needs of the Islamic boarding school. These guidelines include the preparation of supporting documents, a procedural flow for cash receipts and disbursements, and examples of simple record keeping, which are expected to assist Islamic boarding schools in realizing more orderly, transparent, and accountable financial management.
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report Akhmad Faizhal; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.12

Abstract

This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
Penyusunan Pedoman Akuntansi Dan Standar Operasional Prosedur (SOP) Pengelolaan Aset Tetap Yayasan Baiturrahim Djaelani Jakarta Selatan Ade Karimah; Ratna Anggraini; Diah Armeliza
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Pengelolaan aset tetap pada organisasi nirlaba keagamaan memerlukan sistem administrasi yang terstruktur untuk menjamin akuntabilitas, transparansi, dan keberlanjutan pemanfaatan aset. Namun, Yayasan Baiturrahim Djaelani Jakarta Selatan belum memiliki standard operating procedure (SOP) dan pedoman akuntansi yang mengatur pengelolaan aset tetap wakaf maupun non-wakaf sehingga proses inventarisasi, pencatatan, dan pelaporan aset belum dilakukan secara sistematis. Proyek ini bertujuan menyusun standard operating procedure (SOP) pengelolaan aset tetap wakaf dan non-wakaf serta pedoman akuntansi yang sesuai dengan kebutuhan yayasan dan ketentuan akuntansi yang berlaku. Metode yang digunakan adalah pendekatan deskriptif dengan model pengembangan ADDIE yang dibatasi pada tahap analysis, design, dan development. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap pengurus yayasan serta Dewan Kemakmuran Masjid sebagai informan utama. Hasil proyek menghasilkan empat produk, yaitu SOP Pengelolaan Aset Tetap Wakaf, SOP Pengelolaan Aset Tetap Non- Wakaf, Pedoman Akuntansi Aset Tetap Wakaf, dan Pedoman Akuntansi Aset Tetap Non-Wakaf yang disusun mengacu pada PSAK 216, PSAK 412, dan ISAK 335. Produk yang dihasilkan diharapkan menjadi pedoman operasional dalam pengelolaan aset yang lebih sistematis, terdokumentasi, transparan, dan akuntabel serta mendukung penyusunan laporan keuangan yayasan sesuai dengan standar akuntansi yang berlaku.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2022-2025 Farah Azrabella Athalya; Ratna Anggraini; Diah Armeliza
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini disusun guna mengkaji sejauh mana likuiditas, leverage, dan ukuran perusahaan memengaruhi nilai perusahaan pada emiten-emiten sektor infrastruktur yang tercatat di Bursa Efek Indonesia sepanjang periode 2022 hingga 2025. Metode kuantitatif menjadi landasan riset ini, melalui teknik purposive sampling hingga terkumpul 39 perusahaan menghasilkan 141 data pengamatan, setelah sebelumnya data ditransformasi dan diuji dari kemungkinan outlier. Proses pengolahan datanya mengandalkan metode regresi data panel yang dilakukan dengan EViews 13. Berdasarkan pengujian yang dilakukan, diketahui bahwa Current Ratio (CR) sebagai proksi likuiditas berhubungan negatif dengan nilai perusahaan, namun pengaruh tersebut tidak cukup kuat secara statistik untuk dikatakan signifikan. Kondisi berbeda ditunjukkan oleh Debt to Equity Ratio (DER) sebagai proksi leverage, terbukti memberi dampak positif dan signifikan terhadap nilai perusahaan. Variabel ukuran perusahaan, yang diukur oleh logaritma natural dari total aset, memberi pengaruh negatif dan signifikan terhadap nilai perusahaan. Rangkaian temuan tersebut memperlihatkan bahwa ketiga aspek, kondisi likuiditas, leverage, dan ukuran perusahaan memiliki pola keterkaitan tidak seragam terhadap pembentukan nilai perusahaan di industri infrastruktur. Temuan ini diharapkan bisa menjadi salah satu rujukan bagi pelaku usaha dalam mengoptimalkan tata kelola pendanaan dan pemanfaatan sumber daya, sebagai upaya mendukung nilai perusahaan secara berkelanjutan.
STRENGTHENING SMES’ FINANCIAL REPORTING LITERACY THROUGH CROSS-BORDER COLLABORATION IN ACCOUNTING REPORTING TRAINING BASED ON ACCOUNTING STANDARDS TO SUPPORT SDG 9 Ratna Anggraini; Windy Permata Suyono; Dwi Handarini; Rohila Norhamizah Awang; Aji Ahmadi Sasmita; Irima Rahmadani; Najwa Dwi Nuraini Abdilah Putri
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.289

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet they still face serious challenges in financial reporting literacy and compliance with accounting standards. This community service program aims to strengthen MSMEs’ financial reporting literacy through cross-border collaboration in accounting reporting training based on International Accounting Standards to support SDG 9 (Industry, Innovation, and Infrastructure). The activities were carried out in Panglipuran Village, Bangli Regency, Bali, with Loloh beverage MSMEs as the main partner and in collaboration with the University Malaysia Trengganu. The implementation methods included outreach, theoretical and practical training on calculating cost of production based on PSAK No. 14 and IAS No. 2, the use of digital financial recording technology, mentoring, evaluation, and program sustainability strategies. The results showed improved MSMEs’ understanding of basic accounting concepts and cost of production calculations, a shift in financial recording practices from manual to structured, and stronger business credibility for market access. The training successfully provided an understanding of how to identify production cost components and determine the appropriate selling price. This program contributes to strengthening MSME institutional capacity, improving business competitiveness, optimizing digital services, and achieving SDG 9 in the local context of Panglipuran Village
Model Pengelolaan Keuangan Bumdes Berdasarkan Prinsip Good Governance : Studi Kasus pada Bumdes Dauh Dabar Fayza Putri Alzahra; Ratna Anggraini; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12841

Abstract

Village Owned Enterprises (BUMDes) play a crucial role in boosting the economy and welfare of rural communities by leveraging local potential. However, BUMDes financial management faces various challenges such as suboptimal financial recording, low transparency and accountability, and limited human resources hindering the full implementation of Good Governance principles. This study aims to analyze the financial management of BUMDes Dauh Dabar based on Good Governance principles, in accordance with Government Regulation Number 11 of 2021. A qualitative method with a case study approach was employed, utilizing data gathered through interviews and documentation. The findings indicate that BUMDes Dauh Dabar has implemented financial management stages comprising planning, recording, accountability, and oversight; however, improvements are still needed regarding the recording process and the completeness of transaction documentation. Principles of Good Governance specifically professionalism, transparency and accountability, participation, prioritization of local resources, and sustainability have been applied. Identified obstacles include the need to improve information dissemination to the community and the completeness of transaction records, as well as limited human resources, suboptimal community participation, and underutilization of local resources. Consequently, this study developed a BUMDes financial management model based on Good Governance principles, presented as a pocketbook to serve as a practical guide for supporting the implementation of Good Governance in BUMDes financial management.
Co-Authors Ade Karimah Aji Ahmadi Sasmi Aji Ahmadi Sasmita Akhmad Faizhal Anisyha Wiendha Antoro Ati Sumiati Chika Aulia Diah Armeliza Dwi Handarini Eria Nissa Awalia Erika Takidah Farah Azrabella Athalya Fayza Putri Alzahra Galih Estu Pranoto Gentiga Muhammad Zairin Hera Khairunnisa Irima Rahmadani M. Yasser Arafat Maudy Shinta Maychella Muhammad Yusuf N Noormayusti Nadya Annida Najwa Dwi Nuraini Abdilah Putri Nasution, Hafifah Nurul Rahmi Randi Hermawan Bulo Rida Prihatni Rohila Norhamizah Awang Rokhayani Rokhayani Surya Anugrah Tri Hesti Utaminingtyas Vina Ayu Naafilah Windy Permata Suyono Yustina Ribka Manggaprouw