Article Per Year (5 Year)
p-Index From 2020 - 2025
1.006
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi Graduasi: Jurnal Bisnis & Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Economics and Digital Business Review Golden Ratio of Finance Management
Handayani Tri Wijayanti
Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH KENAIKAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN FREE CASH FLOW DAN PERTUMBUHAN SEBAGAI VARIABEL PEMODERASI Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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

Abstract

The company managements often conducts profit engineering that is usually called as earnings management. This research attempts to describe whether there is or not the effect of leverage on earnings management with free cash flow and growth as the moderating variable. The research taken 41 manufacturing companies listed in Indonesian Stock Exchange as the sample from 2003 to 2007. The sampling process was done purposive sampling method while data collection was achieved through the documentation method of Indonesian Stock Exchange (www.jsx.co.id), “Pojok BEJ (Indonesian Stock Exchange Corner)” of Surakarta Sebelas Maret University and ICMD (Indonesian Capital Market Directory). The earnings management in this research was measured using Modified Jones Model. The result of research shows that the leverage in fact does not affect the earnings management. Earnings management is affected by free cash flow, size (company size), and interaction leverage and growth. The result of hypothesis 2 testing shows that H2 is not supported, indicating that the free cash flow is rejected as the moderating variabel, but when the free cash flow is tested separately, the different result shows that it in fact affects the earnings management. Hypothesis 3 is accepted, where there is interaction between leverage and growth to effect earnings management.
ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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

Abstract

This study aims to obtain empirical evidence about the role of differences between accounting income and taxable income (book-tax differences) of earnings one period ahead. In addition this study aims to test whether the difference between accounting earnings and taxable income will also affect investors assessment of earnings persistence in the future. The hypothesis proposed is: (1) firms with large book-tax differences has a lower accounting earnings persistence than firms with small book-tax differences, (2) firms with large book-tax differences has a persistence of accrual components is lower than companies with small book-tax differences. The samples used were 40 companies listed in Indonesia Stock Exchange (IDX), and publish audited financial statements are consistent in the year 2000-2005. The data was collected using purposive sampling. The statistical methods used are panel data regression. The results showed that firms with large large book-tax differences of having lower earnings persistence than firms with small large book-tax differences. However, the low persistence of earnings is not statistically proven due to the accrual component. Investors have not been able to distinguish the information contained in accruals and cash flow component in determining the persistence of earnings. Information about the size of the large book-tax differences contained in accruals component can not affect investors assessment of earnings persistence in the future
Analisis Karakteristik Personal Pejabat Penatausahaan Keuangan Terhadap Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Surakarta Almaidah, Siti; Sriyanto, Sriyanto; Wijayanti, Handayani Tri
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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

Abstract

The purpose of the study is to examine and analyze the personal characteristics of the financial administration officials on local agency consisting of locus of control, work experience, gender, equity sensitivity to the ethics of the financial statements on local agency in local government of Surakarta. The population was all employees who work in the government accounting functions in Surakarta. The sample selection criteria using exsidental sampling. Alternative hypothesis tested in this study include: there is a difference between financial administration officials with an internal locus of control and financial administration officials with an external locus of control, senior and junior financial administration officials, financial administration officials of men and women, as well as the financial administration officials benevolents category and financial administration officials entitleds against disclosure, cost and benefit, responsibility, misstate, and timeliness of financial reporting on local agency. Testing  the validity of research data using the Pearson Product Moment. Data reliability was tested using Cronbach Alpha. While this research hypothesis testing using the Mann Whitney U-Test. The results showed there were significant differences on disclosure, cost & benefits, responsibility and punctuality misstate except between financial administration officials on local agency with an internal locus of control and financial administration officials on local agency with an external locus of control. There were no  significant differences between junior and senior financial administration officials on local agency to the disclosure, cost & benefits, misstate and timeliness of preparation, except responsibility. There were no significant differences between financial administration officials on local agency of men and women to disclosure, cost and benefit, responsibility, misstate, and timeliness. Lastly, financial administration officials benevolent and financial administration officials entitled has significant differences on local agency about disclosure, cost and benefit, responsibility, and misstate, except factor timeliness of financial statements.
Exploring the Impact of Fintech Innovation on Financial Stability and Regulation: A Qualitative Study Wijayanti, Handayani Tri; Sriyanto, S.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March (Article in Press)
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.423

Abstract

This qualitative study explores the multifaceted dynamics of fintech innovation, financial stability, and regulation. The research aims to investigate the impact of fintech innovations on financial stability, identify associated risks and challenges, and examine regulatory responses to mitigate these risks. Employing a comprehensive research methodology encompassing exploratory and descriptive approaches, the study synthesizes existing literature from academic journals, reports, and other scholarly sources. Data collection involves systematic searches of databases such as PubMed, Scopus, Web of Science, and Google Scholar, supplemented by citation chaining and hand-searching techniques. Data analysis entails iterative rounds of coding, categorization, thematic analysis, and interpretation to uncover patterns, themes, and insights embedded within the literature. The research findings highlight the significant potential of fintech innovation to enhance financial inclusion, efficiency, and transparency while also identifying risks related to cybersecurity threats, data privacy concerns, and systemic vulnerabilities. Regulatory responses, including regulatory sandboxes, licensing regimes, and innovation hubs, are examined as mechanisms to foster innovation while safeguarding financial stability and consumer protection. The study contributes to advancing our understanding of the complex interactions between fintech innovation, financial stability, and regulation, providing insights to policymakers, regulators, industry stakeholders, and researchers.
Exploring the Impact of Fintech Innovation on Financial Stability and Regulation: A Qualitative Study Wijayanti, Handayani Tri; Sriyanto, S.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.423

Abstract

This qualitative study explores the multifaceted dynamics of fintech innovation, financial stability, and regulation. The research aims to investigate the impact of fintech innovations on financial stability, identify associated risks and challenges, and examine regulatory responses to mitigate these risks. Employing a comprehensive research methodology encompassing exploratory and descriptive approaches, the study synthesizes existing literature from academic journals, reports, and other scholarly sources. Data collection involves systematic searches of databases such as PubMed, Scopus, Web of Science, and Google Scholar, supplemented by citation chaining and hand-searching techniques. Data analysis entails iterative rounds of coding, categorization, thematic analysis, and interpretation to uncover patterns, themes, and insights embedded within the literature. The research findings highlight the significant potential of fintech innovation to enhance financial inclusion, efficiency, and transparency while also identifying risks related to cybersecurity threats, data privacy concerns, and systemic vulnerabilities. Regulatory responses, including regulatory sandboxes, licensing regimes, and innovation hubs, are examined as mechanisms to foster innovation while safeguarding financial stability and consumer protection. The study contributes to advancing our understanding of the complex interactions between fintech innovation, financial stability, and regulation, providing insights to policymakers, regulators, industry stakeholders, and researchers.
Optimalisasi Pengelolaan Keuangan Melalui Peran Akuntansi Manajerial: Tinjauan Literatur dan Implikasinya terhadap Efektivitas Keputusan Keuangan Yuda Bhaskoro, Fery Hadi; Wijayanti, Handayani Tri
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2377

Abstract

Di tengah persaingan global yang semakin ketat, pengelolaan keuangan yang efisien menjadi elemen krusial dalam menentukan keberhasilan jangka panjang organisasi. Penelitian ini bertujuan untuk menggali lebih dalam peran akuntansi manajerial dalam mengoptimalkan pengelolaan keuangan serta meningkatkan efektivitas pengambilan keputusan keuangan. Menggunakan pendekatan kajian literatur, penelitian ini menganalisis berbagai artikel terkait akuntansi manajerial dan pengelolaan keuangan. Temuan utama penelitian ini mengidentifikasi teknik-teknik akuntansi manajerial yang signifikan, seperti pengendalian biaya, perencanaan keuangan strategis, dan alokasi sumber daya yang efektif, dalam meningkatkan efisiensi keuangan organisasi. Selain itu, penelitian ini juga menyoroti peran teknologi dalam mendukung proses pengambilan keputusan yang lebih cepat dan berbasis data, sehingga meningkatkan ketepatan dan responsivitas keputusan keuangan. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajerial yang optimal dapat memperbaiki kinerja finansial, memperkuat daya saing organisasi, serta mendukung pertumbuhan yang berkelanjutan. Implikasi dari penelitian ini memberikan dasar yang kuat untuk organisasi dalam memanfaatkan akuntansi manajerial sebagai alat strategis untuk meningkatkan kinerja keuangan mereka di tengah perubahan pasar yang cepat.
Mengurai Kepatuhan Pajak UMKM: Dimensi Informasi dan Efektivitas Pemungutan Farida, Arif; Wijayanti, Handayani Tri; Sriyanto, Sriyanto
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.461

Abstract

This study aims to analyze the influence of tax socialization, tax knowledge, and the effectiveness of the tax collection system on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). These three independent variables are examined within the framework of the Theory of Reasoned Action (TRA) to understand tax compliance behavior from the perspectives of attitude and subjective norms. The research employs a quantitative approach using a survey method involving 100 MSME respondents in Surakarta City who possess a Taxpayer Identification Number (NPWP). Data analysis was conducted using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that all three independent variables significantly influence tax compliance, both simultaneously and partially. Tax socialization contributes to building taxpayer awareness and social norms, while tax knowledge fosters a positive attitude toward compliance. The effectiveness of the tax collection system, particularly those based on technology, simplifies administrative processes and enhances taxpayer trust. Therefore, improving MSME tax compliance can be achieved through continuous education, enhanced tax literacy, and the optimization of a responsive and integrated tax system.
Isu-isu Terkini dan Baru dalam Keuangan dan Akuntansi Wijayanti, Handayani Tri; Airawaty, Diana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2206

Abstract

Ruang baris yang digunakan adalah tunggal untuk memastikan keterbacaan yang baik dan penyajian informasi yang efisien. Ditulis dalam bahasa Inggris. Penelitian ini bertujuan untuk menganalisis secara komprehensif isu-isu paling kritis dan terkini yang membentuk lanskap keuangan dan akuntansi kontemporer. Dengan mensintesis temuan dari literatur akademis dan laporan industri terkini, diskusi ini mengeksplorasi inovasi teknologi utama, perubahan signifikan dalam regulasi dan standar pelaporan, serta peran dan tantangan yang terus berkembang yang dihadapi para profesional akuntansi. Tujuannya adalah untuk menawarkan pemahaman berlapis tentang perkembangan penting ini, menyoroti saling ketergantungan dan implikasi yang lebih luas bagi lintasan profesi di masa depan. Hasil analisis komprehensif ini mengungkapkan bahwa kekuatan-kekuatan ini tidak berdiri sendiri, tetapi secara kolektif membentuk kembali fondasi dan lintasan masa depan industri ini.
Pengaruh Dari Perkembangan Teknologi, Kompetensi dan Keterampilan Terhadap Kinerja Karyawan Di PT BPR Ceper Di Klaten Bala, Rima Parawati; Wijayanti, Handayani Tri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11117

Abstract

The purpose of this research is to analyze the influence of technological development in employee performance at PT BPR Ceper in Klaten. Analyzing the influence of compensation in employee performance at PT BPR Ceper in Klaten. Analyzing the influence of skills in employee performance at PT BPR Ceper in Klaten. The population of this research is employees of PT BPR Ceper Klaten while the sample was 35 respondents using random sampling technique. Meanwhile, multiple linear regression analysis tools, t test, F test and coefficient of determination. Based on the results, it is known that technological developments, compensation and skills effect on employee performance are significant. Thus it can be stated that the first, second and third hypotheses have been proven correct.
Co-Authors Airawaty, Diana Arif Farida Bala, Rima Parawati Luh Putu Ratna Sundari Siti Almaidah Sriyanto Sriyanto Sriyanto, S. Yuda Bhaskoro, Fery Hadi