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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Riset Akuntansi Jurnal Bisnis dan Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi Aktual Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Journal of Research on Business and Tourism Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Penelitian Journal of Comprehensive Science Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Public and Business Accounting Moneter : Jurnal Keuangan dan Perbankan IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ar Ro'is Mandalika (Armada)
Retna Safriliana
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Tax Revenue: Account Representative Competency and Taxpayer Compliance Yanuarius Sarbunan; Retna Safriliana; Suprapti Suprapti
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9027

Abstract

This research was conducted with the aim of knowing whether Account Representative Competence and taxpayer compliance have an effect on tax revenue at KPP Pratama Mojokerto. Taxes are one of the largest state revenues, therefore the DJP as a government institution appointed to manage taxes wants to increase state revenues from the tax sector. One way is to increase tax recipients. It is hoped that the increase in tax revenues will have an impact on increasing state revenues. The research method is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are Account Representative Competence and Taxpayer Compliance, the Dependent Variable is Tax Revenue. The total population in this study is 33 Account Representatives using the total sampling technique or saturated sample in which the entire population is sampled. Thus, the research sample in this study was 33 Account Representatives. The type of data used is primary data. The result of the research is that Account Representative competence partially does not have a significant effect on tax revenue, partial taxpayer compliance has a significant effect on tax revenue. Account Representative competence and taxpayer compliance simultaneously or together have a significant effect on taxpayer compliance
Determinants of Risk in Indonesian Islamic Banking: An Empirical Investigation Haryanto, Sugeng; Safriliana, Retna; Ridloah, Siti; Ariefudin, Muhammad Umar; Khotimah, Lidia Khusnul
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.20758

Abstract

Islamic banking has witnessed significant growth globally, including in Indonesia, with expansions in both fund mobilization and financing activities. This study analyzes the determinants of risk in Indonesian Islamic banks from 2009 to 2022, focusing on the effects of financing-to-deposit ratio (FDR), financing growth, efficiency, company size, capital adequacy ratio (CAR), and third-party fund (DPK), on non-performing financing (NPF). Utilizing unbalanced panel data and multiple linear regression, the research finds that financing growth and efficiency have negligible effects on risk. In contrast, FDR, company size, CAR, and DPK significantly influence it. Higher FDR is linked to increased risk, while larger banks and higher CAR are associated with reduced risk. The results suggest that Islamic banks should balance financing and deposits to manage risk effectively and emphasize the importance of efficient operations and sustainable growth. This research is limited to the internal aspects of banks as determinants of FDR. Future research could examine external factors and alternative risk measures to deepen the understanding of risk in Islamic banking.==============================================================================================================ABSTRAK – Determinan Risiko Perbankan Syariah di Indonesia: Suatu Kajian Empiris. Perbankan syariah mengalami pertumbuhan yang signifikan secara global, termasuk di Indonesia, terutama dalam hal mobilisasi dana dan aktivitas pembiayaan. Studi ini menganalisis faktor-faktor penentu risiko pada perbankan syariah di Indonesia periode 2009 - 2022. Secara spesifik, kajian ini menguji pengaruh FDR, pertumbuhan pembiayaan, efisiensi, ukuran perusahaan, CAR dan DPK terhadap pembiayaan bermasalah. Dengan menggunakan data panel tidak seimbang (unbalance) dan regresi linier berganda, penelitian ini menemukan bahwa pertumbuhan pembiayaan dan efisiensi tidak memiliki pengaruh yang signifikan terhadap risiko. Sebaliknya, FDR, ukuran perusahaan, CAR, dan DPK memberikan pengaruh yang signifikan terhadapnya. FDR berkorelasi positif dengan peningkatan risiko, sementara ukuran perusahaan dan CAR berkorelasi negatif dengan pengurangan risiko. Kajian ini menyarankan agar bank-bank syariah menyeimbangkan antara pembiayaan dengan simpanan sehingga dapat mengelola risiko secara efektif dengan penekanan pada efisiensi operasional dan pertumbuhan berkelanjutan. Penelitian ini dibatasi pada aspek internal bank sebagai determinan FDR. Penelitian selanjutnya dapat mengkaji faktor-faktor eksternal dan ukuran risiko alternatif untuk memperdalam pemahaman tentang risiko dalam perbankan syariah.
Marketing training at the arts padepokan in order to develop an arts educational tourism destination Wuryan Andayani; Diyah Sukanti Cahyaningsih; Ana Sofia Aryati; Retna Safriliana; Prihat Assih; Anorti Ika Wijaya; Purweni Widhianingrum; Silvi Asna Prestianawati
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i1.11787

Abstract

The community service team conducted a mentoring program at the Asmoro Bangun Mask Arts Center in the Pakisaji District of Malang City, focusing on marketing management. The Arts Center as a tourist destination will be more widely known and capable of increasing the number of visits if its marketing is handled properly. This marketing mentoring emphasizes the completeness of a tourist destination, including the existence of promotional media that contains important and interesting information about this destination. In order to reach the target market, this mentoring begins with a study of the problems faced by the art center related to marketing. Market surveys are then conducted to map potential markets. From the results of these surveys, brochures are prepared as promotional media. In addition, the servants also provide insights and mentoring so that the group managing the art center has the skills to promote through social media using promotional materials directed by the servant team. In terms of products, namely facilities, and activities, the servants provide input on the arrangement of activities that can attract tourists from their arrival to their departure from this art center. This service is carried out within one semester, and its impact is measured by gathering responses from schools that have received brochures and proposals through the schools' official email. The results show that 40% of the schools that received emails responded positively and showed a significant interest in visiting this art center.
TINJAUAN POSMODERNISME: LIBERALISASI CHARTERED ACCOUNTANT DARI BELENGGU KAPITALISME Retna Safriliana
Journal of Public and Business Accounting Vol. 1 No. 1 (2020): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.007 KB) | DOI: 10.31328/jopba.v1i1.76

Abstract

Artikel ini bertujuan untuk memberikan pencerahan pandangan posmoderisme dalam profesi akuntan di Indonesia dalam kolonialisme barat. Chartered Accountant sebagai profesi akuntan di Indonesia menjadi korban kapitalisme di Asia Tenggara, pemberlakuan Masyarakat Ekonomi ASEAN (MEA) menjadi tantangan bagi akuntan di Indonesia. Profesi akuntan yang merupakan jasa profesi, mempunyai persaingan yang sangat ketat di Negara Asia Tenggara. Lahirnya IAI Kompartemen Akuntansi Syariah menjadi awal liberalisme dalam melawan kolonialisme akuntansi barat, karena akuntansi yang diterapkan di Indonesia yang mayoritas muslim menjadi titik terang dunia akuntansi. Diharapkan IAI Kompartemen Aksyar dapat menjadikan Indonesia mempunyai kemampuan memperbaiki kondisi akuntansi di Indonesia.
Etika Bisnis Dan Profesi Akuntansi Di Indonesia: Studi Literatur Antara Fakta Atau Harapan Mujairimi, Mujairimi; Safriliana, Retna
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1720

Abstract

Penelitian ini bertujuan untuk mengetahui etika bisnis dan profesi akuntan di Indonesia, antara fakta atau harapan. Metodelogi penelitian menggunakan metode kualitaif dengan pendekatan studi literature. Sumber data yang peneliti ambil bersumber dari jurnal ilmiah yang telah dipublikasikan. Hasil penelitian menunjukkan bahwa terjadi pelanggaran etika pada akuntan di Indonesia. Hal ini menjadi fakta bahwa etika tidak diterapakan dengan baik, dan etika hanya menjadi harapan untuk diterapkan dalam dunia bisnis. Ada empat  konsep  etika  profesi akuntansi yang dilanggar yaitu, objektivitas, integritas, kehati-hatian dan  perilaku profesional, dan kompetensi kode etik. Disamping itu, terjadi pelanggaran prinsip-prinsip etika bisnis seperti kejujuran, transparansi, dan tanggung jawab sosial, serta bertentangan dengan kode etik profesi akuntan yang mencakup integritas, objektivitas, kehati-hatian profesional, dan perilaku professional. Baik perusahaan maupun profesi akuntan merupakan satu kesatuan yang tak terpisahkan, sehingga pelanggaran dapat terjadi diantara keduanya.
Etika Bisnis Dalam Ancaman Digitalisasi Di Indonesia: Studi Literatur Hermawan, Reza Ronny; Safriliana, Retna; Setyawan, Bagus; Assih, Prihat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1721

Abstract

Artikel ini membahas tantangan etika bisnis dalam ancaman digitalisasi di Indonesia. Dari beberapa penelitian tersebut  telah menunjukkan  hasil  bahwa  dampak positif digitalisasi adalah dapat peningkatan profit atau keuntungan. mempermudah dalam memasarkan produk dengan cepat, karena tersedianya media yang efektif dan  murah, sehingga mempermudah para pelangganya dalam mengakses informasi. Adapun dampak negatif dari digitalisasi adalah, seperti terjadinya malpraktik, skandal, penipuan, sekaligus menjadi peluang bagi perusahaan untuk melakukan banyak praktik-praktik usaha yang tidak terpuji atau tindakan yang kurang bermoral yang dilakukan hanya untuk keuntungan semata. Bahkan mereka berlomba-lomba untuk mendapatkan keuntungan tanpa memperhatikan etika dalam berbisnis. Oleh karena itu, etika bisnis menjadi solusi bagi perusahaan, karena etika bisnis dapat memberikan nilai lebih bagi para pelanggannya.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
Tinjauan Fenomenologi: Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit X Diajeng Rodiatul Fadilah; Retna Safriliana; Maxion Sumtaky
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5226

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan akuntansi lingkungan dalam manajemen limbah dengan menggunakan pendekatan fenomenologi kualitatif. Data primer dikumpulkan melalui wawancara dan observasi, sementara data sekunder digunakan untuk melengkapi analisis. Penelitian ini dilakukan di sebuah rumah sakit swasta tipe C di Malang. Temuan penelitian ini menunjukkan bahwa akuntansi lingkungan di Rumah Sakit X belum sepenuhnya diterapkan. Manajemen lingkungan masih terbatas pada aspek teknis, sementara biaya terkait umumnya dicatat dalam akun operasional tanpa klasifikasi yang spesifik. Dari lima aspek akuntansi lingkungan menurut PSAK No. 1 Tahun 2015, hanya identifikasi biaya yang sesuai, sementara pengakuan, pengukuran, penyajian, dan pengungkapan belum dilaksanakan dengan baik. Manajemen lingkungan di rumah sakit ini masih terbatas pada kegiatan pengelolaan limbah teknis, di mana semua biaya terkait dimasukkan dalam satu akun umum, yaitu biaya pengelolaan limbah, yang dicatat sebagai bagian dari biaya operasional rumah sakit. Limbah padat medis dikelola oleh pihak ketiga dengan proporsi pendanaan 70%, limbah padat non-medis ditangani oleh Dinas Lingkungan Hidup (DLH) sebesar 5%, dan limbah cair dikelola secara internal oleh rumah sakit melalui Instalasi Pengolahan Air Limbah (IPAL) sebesar 25%. Hal ini menunjukkan bahwa Rumah Sakit X belum secara komprehensif menerapkan akuntansi lingkungan, baik dari segi pengakuan, pengukuran, pencatatan, penyajian, maupun pengungkapan dalam laporan keuangan. Biaya terkait kegiatan lingkungan masih dimasukkan dalam akun biaya operasional umum tanpa klasifikasi atau perlakuan khusus sebagai bentuk akuntabilitas terhadap dampak lingkungan.
Financial Statement Fraud: Determinant of Hexagon Fraud Theory with Audit Committee as a Moderating Variable Safriliana, Retna; Ramadhan , Yossy Kautsar
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i8.396

Abstract

This study aims to determine the potential for financial statement fraud using fraud hexagon theory analysis. Fraud hexagon is a concept that explains the factors that cause someone to commit fraud, namely pressure, capability, collusion, opportunity, rationalization, and arrogance. In this study, the pressure factor is proxied using financial stability. The capability factor is proxied using change of director. The collusion factor is proxied using state owned enterprises. The opportunity factor is proxied using the nature of industry. The rationalization factor is proxied using change in auditor. Finally, the arrogance factor is proxied using the frequency number of CEO's pictures. And adding the audit committee as a moderating variable. This study uses the F-Score Model to see the potential for financial statement fraud. The sample selection in this study used the purposive sampling method, with the sample criteria being infrastructure companies listed on the Indonesia Stock Exchange in 2021-2023. Based on these criteria, a sample of 69 companies was obtained during the three-year financial reporting period. This research was conducted using quantitative methods, the analysis techniques used were logistic regression analysis and hypothesis testing using the T test, as well as the coefficient of determination test. The results of this study indicate that the rationalization variable with the proxy change in auditor has proven to have a significant positive effect in detecting potential financial statement fraud. While the pressure variable proxied by financial stability; capability variable proxied by change of director; collusion variable; opportunity variable and arrogance variable have no effect in detecting potential financial statement fraud. Meanwhile, the audit committee is able to moderate the effect of collusion with the proxy state owned enterprises on the potential for financial statement fraud.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
Co-Authors Abadi, Rosaria Abd. Syakur Ana Sofia Aryati Anorti Ika Wijaya Ariefudin, Muhammad Umar Awaliyah, Novia Bella Ayu, Roro Diajeng Rodiatul Fadilah Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Etty Harya Ningsi Etty Harya Ningsi Faizah, Nur Lailatul Grahita Chandrarin Gustiana, Kharisma Yogi Hermawan, Reza Ronny Ismau, Daymiliana Astrivani Khotimah, Lidia Khusnul Langgeng Prayitno Utomo Maria Felsiani Melan Martinus, Peter Maxion Sumtaky mujairimi, mujairimi Nancy Indah Susanti Boreel Nia Arnela Anggraeni Novia Awaliyah Parawiyati Parawiyati Prihat Assih Prihat Assih Purweni Widhianingrum Ramadhan , Yossy Kautsar Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Sihwahjoeni, Sihwahjoeni Silvi Asna Prestianawati Siti Muawanah Siti Ridloah Sugeng Haryanto Suprapti Suprapti Utomo, Langgeng Prayitno Wiwik Rahani Wuryan Andayani Yanuarius Sarbunan Yohanes Fahik