Article Per Year (5 Year)
p-Index From 2021 - 2026
1.77
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) 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

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions Yendrawati, Reni; Adiwafi, Nafil
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art2

Abstract

This study aims at finding the accuracy level of financial distress prediction on companies in the property, real estate, and building construction sectors. The financial distress prediction models employed here are Z-score, Springate, and Zmijewski. The research population involved all property companies registered at the Indonesian Stock Exchange in the period of 2014-2018. Purposive sampling was used to collect 45 companies. The number of observations taken was 225. The data used were the secondary data taken from the Indonesian Stock Exchange website. The findings showed that the models with high accuracy to predict financial distress in the property, real estate, and building construction sector were the Altman Z-Score model, followed by Zmijewski and Springate models.
Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size Rahayu, Yurik Prastika; Yendrawati, Reni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art15

Abstract

This study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies. Secondary data from Osiris were processed and analyzed using panel data regression. The selected data is the Random Effect Model (REM). The findings show that company size has a positive and significant effect on corporate social responsibility disclosure because large companies face higher pressure from stakeholders to increase transparency and accountability, including in terms of CSR disclosure. However, the audit committee and audit quality show no influence. The audit committee has no effect on CSR disclosure, possibly because the audit committee is only a formality to comply with regulations without really supervising and encouraging CSR disclosure. Audit quality has no effect on CSR disclosure because the main focus of the audit is likely still on financial statements, and high audit costs are required to verify the disclosure.
PENGARUH PENATAUSAHAAN ASET TETAP BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MAGELANG Muhlasiana, Dewi Nazza; Yendrawati, Reni
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 Yendrawati, Reni; Hinggis, Bara Hasnuagi
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.
OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN LEVERAGE, KOMISARIS INDEPENDEN, MODEL PREDIKSI KEBANGKRUTAN, DAN OPINI AUDIT TAHUN SEBELUMNYA Juliawan, Hardi; Yendrawati, Reni
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2017

Abstract

This study aims to analyze the factors that influence going concern audit acceptance. The independent variables used in this study are independent commissioners, leverage, bankruptcy prediction models, and previous year's audit opinion, while the dependent variable is the acceptance of going-concern audit opinions. The population in this study are manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2016-2020. This research is quantitative by using purposive sampling method to determine the sample used in the author's research. Based on the purposive sampling method that has been used, the samples obtained were 38 companies. The analytical method used to test the effect of the independent variable on the dependent variable is logistic regression. The results of this study show that the independent variables of the bankruptcy prediction model have a negative effect on the acceptance of going-concern audit opinions and the previous year's audit opinions have a positive effect on the acceptance of going-concern audit opinions, while the independent variables of independent commissioners and leverage do not affect the acceptance of going-concern audit opinions
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
Publisher : Department of Management, Faculty of Economics and Business, 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.
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
Publisher : Department of Management, Faculty of Economics and Business, 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.
Determinant auditor switching pada perusahaan terdampak Covid-19 yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 Adityaningrum, Utami; Yendrawati, Reni
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

This study aims to determine the effect of audit opinion, financial distress, management change and firm size on auditor switching. This study uses a quantitative model with data collection methods using purposive sampling of companies effected by Covid-19 there for: health company, insurance company, logistics company telecomunication cmpany listed on the BEI for period 2017-2021. There are 46 companies and 230 samples. The results of this study indicate that: 1) It is proven that opinion audit has a positive effect on auditor switching 2) financial distress has a positive effect on auditor switching 3) company size has been proven to have a negative effect on auditor switching; 4) management change has no effect on auditor switching.
te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance Yendrawati, Reni; Kinanti, Amalia
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art3

Abstract

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations.
Pelatihan Bisnis Merangkai Buket Bunga Sebagai Upaya Untuk Meningkatkan Pendapatan dan Kesejahteraan Rumah Tangga Meidawati, Neni; Setyono, Primanita; Nustini, Yuni; Hudayati, Ataina; Laksmi, Ayu Chairina; Rahayu, Isti; Marfuah; Cahyawati, Noor Endah; Yendrawati, Reni; Prabowo, Hendi Yogi
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 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.iss1.art2

Abstract

Every house has a yard that can be used to cultivate plants, especially flower plants. A variety of flower plants can live in Indonesia. Flower plants can be used as a source of income. Flower plants can be sold directly, used for family celebrations, wedding anniversaries, graduations and so on. The aim of the community service is to increase the role of housewives in order to increase their awareness toward natural resources around them, especially flowers which are very easy to cultivate. The method used is training given to the members of Pemberdayaan dan Kesejahteraan Keluarga (PKK), and inviting professional trainers in making flower bouquets. Hopefully the training through the community service program can provide skills for PKK members to improve the family economy through the use of flower cultivation.
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