Article Per Year (5 Year)
p-Index From 2020 - 2025
1.325
P-Index
This Author published in this journals
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) Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember
Reni Yendrawati
Universitas Islam Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
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 PENATAUSAHAAN ASET TETAP BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MAGELANG Dewi Nazza Muhlasiana; Reni Yendrawati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 6 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i6.1849

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh penatausahaan aset tetap barang milik daerah terhadap kualitas laporan keuangan pemerintah daerah Kota Magelang. Dalam penelitian ini jenis pendekatan yang digunakan yaitu dengan metode kuantitatif dan metode yang dilakukan dalam menganalisis adalah analisis regresi sederhana. Variabel yang digunakan dalam penelitian ini yaitu penatausahaan aset tetap barang milik daerah dan kualitas laporan keuangan pemerintah daerah. Teknik pengumpulan data yang digunakan yaitu menggunakan data kuesioner sebagai data primer yang diambil sebanyak 35 responden, kemudian diolah menggunakan SPSS versi 27.0 untuk mendapatkan hasil analisis data tersebut. Hasil dari penelitian ini menunjukkan bahwa penatausahaan aset tetap berpengaruh secara positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah kota magelang yang didukung dengan hasil olah data yang telah dilakukan.
Promosi Budaya dan Potensi Wisata Alam dalam Rangka Meningkatkan Pengembangan Pariwisata Desa Ngargosari, Samigaluh, Kulonprogo, DIY Reni Yendrawati; Bara Hasnuagi Hinggis
Jurnal Hasil Pengabdian kepada Masyarakat Universitas Jember Vol 2 No 2 (2023): Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember
Publisher : LP2M Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpmunej.v2i2.483

Abstract

As an archipelagic country, Indonesia has a lot of potential in developing natural tourism. The tourism industry is slowly crawling along with the acceleration of tourism development on the government's current agenda. Indonesia has provinces that are rich in tourism potential, one of which is the Kalurahan/Ngargosari Village area, Samigaluh District, Kulon Progo Regency. Tourist destinations in this area include Puncak Widosari, Rajendra Farm, Kyiai Aliyan Hut, Jathilan Arts, Bangilun Arts, Gatoloco Education, Kemadon Tea Garden Education, and Cip janggel corn cob crafts. Apart from that, there is another untouched potential, Kedung Bawi. The management of tourist destinations is handed over by the village to the Tourism Village administrators who have at least carried out promotional activities in order to introduce the Ngargosari Village tourism series to the general public. However, these efforts still have gaps that hinder the realization of the Ngargosari Tourism Village as a favorite tourist destination.
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.
Co-Authors Adiwafi, Nafil Bara Hasnuagi Hinggis Baraba, Raihana Abdul Aziz Dekar Urumsah Dewi Nazza Muhlasiana Dewi Nindiasari, Avininda Dwi Ariyani, Asri Dwi Rugiarti, Novi Erin Febriana Asy’ari Firdaus, Ad Zulfa Geofani Gaby Marcellia, Gaby Mahmudi Mahmudi Najamuddin , Yunan Rahayu, Yurik Prastika Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Rosita Rosita Tarusnawati, Lalitya Reni Teduh Dirgahayu, Teduh