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All Journal Jurnal Pendidikan Akuntansi Indonesia Sosiohumaniora Journal of Indonesian Economy and Business MIX : Jurnal Ilmiah Manajemen Sistemasi: Jurnal Sistem Informasi Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) International Journal of Economics, Business and Accounting Research (IJEBAR) Business Management Journal Program Studi Manajemen Enrichment : Journal of Management Jurnal Gama Societa Journal of Community Service and Empowerment Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Governance Journal of Social and Policy Issues Komunitas : Jurnal Pengabdian Kepada Masyarakat Journal of the Community Development in Asia International Journal of Community Service (IJCS) E-JURNAL AKUNTANSI Sasambo: Jurnal Abdimas (Journal of Community Service) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Sakina Nusarifa Tantri
Universitas Terbuka
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EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT Tantri, Sakina Nusarifa; Sholihin, Mahfud
Journal of Indonesian Economy and Business Vol 27, No 1 (2012): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.217 KB)

Abstract

This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educationalbackground of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.
Analisis Kinerja Anggaran Belanja Pada Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012 – 2016 Tantri, Sakina Nusarifa; Irmawati, Putri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja anggaran belanja Dinas Kebudayaan Daerah istimewa Yogyakarta tahun 2012 – 2016. Analisis yang digunakan meliputi: analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja, rasio efisiensi belanja dan rasio efektivitas. Analisis ini tepat digunakan karena dapat mengukur penggunaan anggaran belanja secara ekonomis, efektif, dan efisien. Metode yang digunakan adalah metode kualitatif yang diolah menggunakan  analisis deskriptif. Data yang digunakan adalah laporan realisasi anggaran yang diperoleh langsung dari Dinas Kebudayaan Daerah istimewa Yogyakarta. Berdasarkan hasil penelitian dapat diketahui bahwa: (1) hasil analisis varians belanja dan analisis pertumbuhan belanja di Dinas Kebudayaan Daerah istimewa Yogyakarta sudah berjalan dengan baik; (2) analisis keserasian belanja menunjukkan bahwa dinas sudah melakukan harmonisasi belanja daerah; (3) Dinas Kebudayaan Daerah istimewa Yogyakarta sudah melakukan efisiensi dengan menggunakan anggaran tidak melebihi realisasinya. Namun, terdapat salah satu program yang tidak berjalan secara efisien dan untuk hasil perhitungan dari rasio efektivitas dinas terkait dinilai sudah efektif dalam menggunakan anggaran belanja tidak langsung. Secara keseluruhan, kinerja anggaran belanja Dinas Kebudayaan Daerah istimewa Yogyakarta tahun 2012-2016 baik.
Analisis Kinerja Anggaran Belanja Pada Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012 – 2016 Tantri, Sakina Nusarifa; Irmawati, Putri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.010103

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja anggaran belanja Dinas Kebudayaan Daerah istimewa Yogyakarta tahun 2012 – 2016. Analisis yang digunakan meliputi: analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja, rasio efisiensi belanja dan rasio efektivitas. Analisis ini tepat digunakan karena dapat mengukur penggunaan anggaran belanja secara ekonomis, efektif, dan efisien. Metode yang digunakan adalah metode kualitatif yang diolah menggunakan  analisis deskriptif. Data yang digunakan adalah laporan realisasi anggaran yang diperoleh langsung dari Dinas Kebudayaan Daerah istimewa Yogyakarta. Berdasarkan hasil penelitian dapat diketahui bahwa: (1) hasil analisis varians belanja dan analisis pertumbuhan belanja di Dinas Kebudayaan Daerah istimewa Yogyakarta sudah berjalan dengan baik; (2) analisis keserasian belanja menunjukkan bahwa dinas sudah melakukan harmonisasi belanja daerah; (3) Dinas Kebudayaan Daerah istimewa Yogyakarta sudah melakukan efisiensi dengan menggunakan anggaran tidak melebihi realisasinya. Namun, terdapat salah satu program yang tidak berjalan secara efisien dan untuk hasil perhitungan dari rasio efektivitas dinas terkait dinilai sudah efektif dalam menggunakan anggaran belanja tidak langsung. Secara keseluruhan, kinerja anggaran belanja Dinas Kebudayaan Daerah istimewa Yogyakarta tahun 2012-2016 baik.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Tantri, Sakina Nusarifa; Patiro, Shine Pintor Siolemba; Hendrian, Hendrian; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT Sakina Nusarifa Tantri; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 1 (2012): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.269 KB) | DOI: 10.22146/jieb.6256

Abstract

This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educationalbackground of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.
Perencanaan Bisnis Rumah Tangga dalam Membantu Peningkatan Pendapatan Selama Pandemi Covid-19 Sakina Nusarifa Tantri; Etik Ipda Riyani; Ali Muktiyanto; Yeni Widiastuti; Agus Prasetyo
Komunitas : Jurnal Pengabdian Kepada Masyarakat Volume 1 Issue 2 Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.668 KB) | DOI: 10.31506/komunitas:jpkm.v1i2.13722

Abstract

Membantu upaya peningkatan pendapatan ekonomi rumah tangga adalah motivasi dari kegiatan Pengabdian kepada Masyarakat ini. Kegiatan pengabdian kepada masyarakat ini memiliki semangat untuk membantu dalam pemecahan masalah ekonomi yang muncul selama masa Pandemi Covid-19, melalui suatu aktivitas yang berbentuk pelatihan untuk melakukan inisiasi dan perencanaan bisnis rumah tangga. Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan atas dasar kerjasama dengan kemitraan dan diikuti oleh 36 (tiga puluh enam) peserta pelatihan yang secara keseluruhan merupakan anggota dari komunitas Ibu Rumah Tangga (IRT) di Kecamatan Ciledug, Kota Tangerang, Provinsi Banten. Kegiatan pelatihan ini dilaksanakan secara daring melalui aplikasi Zoom Meeting dengan tujuan untuk menghindari tatap muka yang dapat meningkatkan risiko penyebaran virus Covid-19. Tujuan dari pelatihan ini adalah meningkatkan pengetahuan dan keterampilan IRT untuk menginisiasi ide bisnis dan merencanakan bisnis yang akan dijalankan secara berkelanjutan. Hasil dari kegiatan ini adalah IRT di Ciledug memiliki peningkatan pengetahuan dan keterampilan untuk menginisiasi ide bisnis dan membuat perencanaan/perancangan bisnis rumah tangga sebagai upaya peningkatan pendapatan ekonomi di masa Pandemi Covid-19. Kesimpulan yang dapat diambil dari kegiatan pelatihan ini adalah bahwa “Pelatihan Perencanaan Bisnis Rumah Tangga dalam Membantu Peningkatan Pendapatan Selama Pandemi Covid-19” berjalan dengan baik, lancar, dan efektif.
Kesenjangan Ekspektasi-Kinerja Dalam Keterampilan Umum Akuntansi Sakina Nusarifa Tantri; Nabella Duta Nusa; Raise Pranadya
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.1-13

Abstract

Preparations for the ASEAN Economic Community (AEC) 2025 require accountants to play an important role in an era of openness that demands information accountability. The lack of generic accounting skills from an industry point of view motivates researchers to conduct quantitative research aimed at investigating whether there are gaps in expectation-performance in generic accounting skills. The data of this study were collected through survey using questionnaires as the instrument. The research sample is accounting vocational educators and users of accounting graduates in Indonesia. This study identified the gap between the expectations of accounting graduates users related to the importance of general accounting skills for career success with generic accounting skills performed by accounting graduates. This research is expected to contribute as a material consideration for educators in accounting vocational higher education institutions in Indonesia in preparing learning models in order to accommodate the needs of the work field of accounting.
Pengaruh Mediasi dari Perceived Responsibilty terhadap Hubungan antara Obedience Pressure dan Budgetary Slack Sakina Nusarifa Tantri
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.045 KB) | DOI: 10.22146/jgs.36737

Abstract

This study aims to examine the mediating effect of perceived responsibility on the association between obedience pressure and budgetary slack. The questionnaires were distributed in a survey conducted on 100 participants who are living in Indonesia and involved in the companies budget recommendation. The statistical analysis was performed using SEM. The result of this study showed that obedience pressure has a positive significant effect on budgetary slack and negatively affects perceived responsibility, while perceived responsibility has a negative significant effect on budgetary slack. Further analysis on mediating variable showed that perceived responsibility partially mediated the relationship between obedience pressure and budgetary slack. Keyword: obedience pressure, budgetary slack, perceived responsibility, mediating variable, SEM
Pengujian Dampak Sistem Insentif Dan Orientasi Kognitif Terhadap Kinerja Kelompok: Studi Di Indonesia Siti Muslihah; Sakina Nusarifa Tantri
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.513 KB) | DOI: 10.22146/jgs.40427

Abstract

This study aims to find out individual’s performance based on their cognitive orientation towards incentive system. This study refers to a previous study (Naranjo-Gil et al., 2012) that tested similarly that the study was conducted in Indonesia which has a different culture with the previous research’s origin country. This study used case study method with college student respondent that had economics background. The results of this study revealed that some conclusions. First, individual behavior in completing tasks tends to match with their cognitive orientation. Second, there was a difference between individualism cognitive orientation when they given to team-based structure incentive system. Third, there are differences in collectivism cognitive orientation groups when they given to an individual-based structure incentive system. The most appropriate incentive system used to improve the group performance which respect to the cognitive orientation group members is the team-based incentive system.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Sakina Nusarifa Tantri; Shine Pintor Siolemba Patiro; Hendrian Hendrian; Lasando Lumban Gaol
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
Co-Authors Agus Prasetyo Agus Prasetyo Agustin, Fira Ali Muktiyanto Ceicillia Novita Roseline Damayanti, Prisila Daurrohmah, Wirajuang Diah Aryani, Diah Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fitriyah Nurhidayah Gaol, Lasando Lumban Hardiana, Nadhira Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Hety Budiyanti Irmawati, Putri Irmawati, Putri Joko Rizkie Widokarti Karunia, Urai Mahfud Sholihin Minrohayati . Muktiyanto, Ali Nabella Duta Nusa Nadhira Hardiana Norhamida, Hana Prisila Damayanti Raise Pranadya Shine Pintor S Patiro Shine Pintor Siolemba Patiro Siti Muslihah Steviani Batti Suryani, Pesi Wijanarko Wijanarko Yeni Widiastuti