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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Jurnal Entrepreneur dan Entrepreneurship Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan (JAK) Rahmatan Lil’alamin Journal of Community Services (RLA) Bangun Desa : Jurnal Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember
Reni Yendrawati
Universitas Islam Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Mathematics Nursing Public Health Social Sciences Other

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THE EFFECT OF COMPANY DIVERSIFICATION TOWARDS EARNING MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Kusumaningtyas, Ratih; Yendrawati, Reni
Jurnal Dinamika Manajemen Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the company’s growth (growth) and leverage have no significant effect on earnings management.
RELEVANSI NILAI INFORMASI LABA DAN ARUS KAS TERHADAP HARGA SAHAM Yendrawati, Reni; Pratiwi, Ratna Sari Indah
Jurnal Dinamika Manajemen Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

Penelitian ini bertujuan untuk menguji relevansi nilai laba atau arus kas terhadap hargasaham dalam tahap siklus hidup yang berbeda. Siklus hidup perusahaan terdiri dari  empat tahap: start up, growth, mature dan decline. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2012. Sampel yang digunakan dalam penelitian ini adalah 77 perusahaan dari industri manufaktur. Metode yang digunakan dalam pemilihan objek dalam penelitian ini adalah purposive sampling. Model analisis yang digunakan adalah analisis regresi berganda. Hasilnya membuktikan bahwa baik pada tahap growth, mature maupun laba lebih memiliki relevansi nilai dari pada arus kas terhadap harga saham. Penelitian ini tidak dapat menganalisis untuk tahap start-up, karena keterbatasan data sampel.The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage  and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
Relevansi Nilai Informasi Laba dan Arus Kas terhadap Harga Saham Yendrawati, Reni; Pratiwi, Ratna Sari Indah
JDM (Jurnal Dinamika Manajemen) Vol 5, No 2 (2014): September 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i2.3658

Abstract

The objective of the study was to test the relevance of profit value and cash flow toward the share price in different life cycle stages. The corporate life cycle consists of four stages: start up, growth, mature, and decline stage. This study used secondary data on the companies listed on the Indonesian Stock Exchange in the period of 2010-2012. The samples of this study were 77 companies from manufacture industries. It was a purposive sampling. The data were analyzed by multiple regression analysis using SPSS 17. The results showed that in the mature stage, the analysis accepted the hypothesis that net income are more value relevance than cash flow toward the share price. However, in the growth stage and decline stage, the analysis rejected the hypothesis. This research did not analyze the start-up stage because of the sample data limitation.
The Effect of Company Diversification towards Earning Management Moderated by Managerial Ownership Kusumaningtyas, Ratih; Yendrawati, Reni
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4305

Abstract

This study aims to examine the effect of diversification towards earnings management moderated by managerial ownership. The sample in this research is 48 manufacturing companies listed in Indonesian Stock Exchange period 2009- 2013. Purposive sampling was utilized as a sampling technique in this study. This research used moderating regression analysis to examine the proposed of hypothesis. The result found that diversification has significant positive effect on earnings management. Managerial ownership also has significant positive effect in moderating the relationship between corporate diversification with earnings management. While the three control variables such as company size (size), the companys growth (growth) and leverage have no significant effect on earnings management.
PERAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE Yendrawati, Reni; Tarusnawati, Lalitya Reni
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.937 KB) | DOI: 10.26905/jkdp.v17i3.762

Abstract

This study aimed to determine the effect of environmental performance on environmental disclosure andeconomic performance, and also the effect of environmental disclosure on economic performance. The data wastaken from the annual report of 2009-2011companies listed on the Indonesian Stock Exchange and participatingin PROPER. This study used multiple regressions. Environmental performance results showed there wasa significant positive effect on environmental disclosure, environmental disclosure and there was a significantpositive effect on economic performance, and the environmental performance did not significantly affect theeconomic performance. Environmental performance had indirect influence on economic performance.
The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management Reni Yendrawati; Erin Febriana Asy’ari
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i3.704

Abstract

According to agency theory, there was a separation of function between principal and agent. This separation created different interest between principal and agent. This condition occurs because of the asymmetric information that the agent more knew company information than the principal. Therefore, it was interesting to study the actions of management. This research aimed to analyze the influence of leverage and free cash flow to earnings management and the ability to analyze the influence corporate governance consisting of managerial ownership, institutional ownership, independent commissioner, and audit committee in influencing earnings management on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2014. The results showed that leverage significantly influences to earnings management and free cash flow significantly influence to earnings management moderating variables that influence the relationship of leverage to earnings management is managerial ownership, independent commissioner, audit committee, and moderating variables that influence the relationship of free cash flow to earning management was managerial ownership and institutional ownership.DOI: https://doi.org/10.26905/jkdp.v21i3.704
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Manajemen Laba Yendrawati, Reni
Jurnal Entrepreneur dan Entrepreneurship Vol. 4 No. 1-2 (2015): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.322 KB) | DOI: 10.37715/jee.v4i1-2.245

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai tahun 2013. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba sedangkan komite audit berpengaruh terhadap manajemen laba.
Pengembangan Kawasan Eduwisata Rajendra Farm Dusun Trayu sebagai Eduwisata Internasional: Indonesia Firdaus, Ad Zulfa Geofani; Yendrawati, Reni
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 01, Maret 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss1.art4

Abstract

The development of the Rajendra Farm educational tourism area in Dusun Trayu as an international educational tourism destination is a strategic step in promoting sustainable tourism and education in Indonesia. Dusun Trayu, located in an underdeveloped area, has great potential to become a center for learning about nature and culture, attracting both local and international tourists. This study aims to outline some key aspects of the development of the Rajendra Farm educational tourism area in Dusun Trayu as an international educational tourism destination. Rajendra Farm was initiated by Mr. Heri Kurniawan in 2008, initially as a small-scale sheep farm. This sheep farm continued to develop and underwent its fair share of ups and downs until 2016 when it finally established a successful farming system. From that point on, it was able to collaborate with livestock organizations in Yogyakarta. Rajendra Farm has since partnered with Karang Taruna Trayu, Ngargosari Tourist Village, the Ministry of Agriculture, and Jalaluddin. Its primary goal is to facilitate qurban (sacrificial) activities. As the business evolved, Rajendra Farm expanded into educational tourism related to sheep farming. However, this educational tourism was incomplete due to a lack of glamping facilities, photography spots, restaurants, and souvenir shops. Therefore, as a civil engineering student, the author assisted Rajendra Farm in developing its educational tourism, particularly in designing a restaurant. Based on the existing conditions at Rajendra Farm, which already had foundations, floor slabs, columns, and a roof in place, the author created a 3D restaurant design to provide a visual representation of the restaurant that will be built at Rajendra Farm.
Menekan Hama dan Menaikan Ekonomi Petani: Pembuatan Pestisida Nabati dari Kulit Bawang Baraba, Raihana Abdul Aziz; Yendrawati, Reni
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art5

Abstract

The use of chemical pesticides in agriculture is often a quick and effective way to control pests, but it can have a negative impact on soil fertility and the environment. One of the proposed solutions is the production of plant-based pesticides from natural materials, such as shallot peel, which contain active pest repellents (OPTs). This programme aims to educate farmers in Ngargomulyo village, Tanen hamlet, on the importance of using organic materials and managing soil pH to improve the fertility of their farmland. The activity began with a land survey on 9 August, followed by soil pH testing using a pH meter in several rice fields in the village. The methods used included advice, mentoring and direct application of plant protection products to the farmland. The results of the programme showed that farmers in Tanen Hamlet gained a better understanding of the benefits of organic materials such as shallot skin in protecting crops from pests, as well as the importance of maintaining soil pH balance to remain fertile. In addition, by reducing the use of chemical pesticides, farmers can minimise negative impacts on the soil and the environment and reduce production costs. It is hoped that this programme will encourage farmers to use more natural materials in their farming activities in the future. This program can be developed into commercial product to be sold to other farmers, thereby increasing the added value of waste into products of economic value
Increasing the Accuracy of Determining Activity-Based Services Tariffs for Central Surgical Installation (Case at the BLUD Hospital in Indonesia): english Najamuddin , Yunan; Urumsah, Dekar; Mahmudi, Mahmudi; Yendrawati, Reni; Dirgahayu, Teduh; Dwi Rugiarti, Novi; Dwi Ariyani, Asri; Dewi Nindiasari, Avininda; Rosita, Rosita
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 02, September 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss2.art15

Abstract

This research aims to determine the application of cost accounting (unit cost) through the Activity-Based Costing (ABC) method in establishing service rates at Regional Public Service Agency Hospitals (BLUD Hospital). Among the unit costs studied at the BLUD Hospital, the focus was on the surgical service unit. Despite its potential, the ABC method is still underutilized for calculating unit service costs in BLUD hospitals. The evaluation compared traditional tariff calculations, based on Minister of Finance Regulation No. 3 of 2023, with calculations derived from the ABC method. The study's findings revealed that activity-based surgical service units incur unit costs of Rp. 1,205,171.55 for special surgeries, Rp. 935,780.27 for major surgeries, and Rp. 510,425.60 and Rp. 283,569.78 for medium and small operations, respectively. These unit costs serve as the foundation for determining rates by adding the direct costs of each unit. In accordance, service rates will be generated. Notably, the determined tariffs in INA-CBGs are IDR 4,250,000 for special surgeries, IDR 3,300,000 for major surgeries, IDR 1,800,000 for medium surgeries, and IDR 1,000,000 for small surgeries. Consequently, this study recommends the BLUD Hospital management to adopt the ABC method in calculating unit costs as it revealed that the costs attributed to patients in the surgical service unit were lower than the traditional costing method.
Co-Authors Adityaningrum, Utami Adiwafi, Nafil Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Baraba, Raihana Abdul Aziz Cahyawati, Noor Endah Dekar Urumsah Dewi Nindiasari, Avininda Dwi Ariyani, Asri Dwi Rugiarti, Novi Erin Febriana Asy’ari Firdaus, Ad Zulfa Geofani Gaby Marcellia, Gaby Hinggis, Bara Hasnuagi Isti Rahayu Juliawan, Hardi Kinanti, Amalia Mahmudi Mahmudi Marfuah Mariani, Hesti Meidawati, Neni Muhlasiana, Dewi Nazza Najamuddin , Yunan Nustini, Yuni Prabowo, Hendi Yogi Rahayu, Yurik Prastika Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Rosita Rosita Setyono, Primanita Tarusnawati, Lalitya Reni Teduh Dirgahayu, Teduh