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All Journal JDM (Jurnal Dinamika Manajemen) Journal of Accounting and Investment JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia International Journal of Indonesian Business Review Indonesian Journal of Accounting and Governance
Riana Sitawati, Riana
STIE Dharmaputra Jl. Pamularsih Raya 16 Semarang 50148 Telp 024-7601410,7600645
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANTESENDEN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA Utomo, Nanang Ari; Sulistiyo, Heru; Sitawati, Riana
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
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.v0i0.4796

Abstract

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI Sa’adah, Khotimatus; Sitawati, Riana; Subchan, Subchan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.277 KB) | DOI: 10.36694/jimat.v8i2.145

Abstract

This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loancooperatives in Jepara district. The sample of this research is manager,accounting and teller. The sampling technique used is purposive samplingmethod with the number of samples that can be analyzed that is 78. Analyzerused to analyze the problems such as Moderated Regression Analysis (MRA),coefficient of determination and hypothesis testing by using SPSS.Based on the results of data processing found that the competence ofhuman resources on the quality of financial statement information has asignificant positive effect with the significance value of 0.011 <0.05 andinternal control system has a significant positive effect on the quality offinancial statement information with a significance value of 0.003 <0.05.While the variable utilization of information technology as a moderationvariable can not memoderating between variable competence of humanresources to the quality of financial statement information with significantvalue 0,477> 0,05 and utilization of information technology as moderationvariable also can not memoderating internal control system to qualityinformation of financial statement with significance value 0.644> 0.05.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Kawuri, Sri; Sitawati, Riana; Sam’ani, Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.464 KB) | DOI: 10.36694/jimat.v9i1.159

Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable Sitawati, Riana; Subarka, Jonas
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2813

Abstract

The goal of this study is to examine how personal tax compliance, as mediated by willingness to pay taxes, is affected by taxpayer awareness. 10,661 individual taxpayers who were enrolled with the Central Semarang Two Primary Tax Office made up the study's population. This approach to research is quantitative. The sample for this study, calculated using the Slovin formula, consisted of 100 respondents. Partial Least Square (PLS) data analysis revealed a positive relationship between taxpayer awareness and willingness to pay tax, willingness to pay tax has a positive relationship with taxpayer compliance, and individual taxpayer compliance is positively impacted by taxpayer awareness. Additionally, the impact of individual taxpayer compliance on taxpayer awareness is impacted by willingness to pay taxes.
PENGARUH PENGUNGKAPAN CSR DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ariani, Rida; Sitawati, Riana; Sam’ani, Sam’ani
PRIMA EKONOMIKA Vol. 9 No. 1 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.681 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh CSR dan keterbukaan GCGterhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating. Respondenpenelitian ini adalah perusahaan pertambangan yang terdaftar di BEI pada tahun 2012 - 2015.Sampel penelitian dari 148 perusahaan pertambangan, sampel diambil berdasarkan tekniksensus. Pengumpulan data menggunakan metode dokumentasi. Analisis data untuk mengujihipotesis menggunakan regresi berganda dengan program SPSS.Hasil penelitian menunjukkan bahwa CSR Disclosure memiliki pengaruh positif yangsignifikan terhadap nilai perusahaan, GCG memiliki pengaruh negatif yang signifikanterhadap nilai perusahaan. Demikian pula, dengan menambahkan profitabilitas sebagaivariabel moderasi, pengungkapan CSR berpengaruh positif terhadap nilai perusahaan,sementara GCG tidak berpengaruh terhadap nilai perusahaan.
Risk Management and Sustainability Performance Research Map: A comprehensive Bibliometric analysis Widaryanti, Widaryanti; Wan Abdullah, Wan Amalina; Sitawati, Riana
International Journal of Indonesian Business Review Vol. 4 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v4i1.1195

Abstract

Purpose – This study aims to investigate research trends and patterns in the field of risk management and sustainability performance using bibliometric analysis methods.Methodology/approach – By utilizing the Scopus database from 2000- 2024, we collect data from relevant articles and conduct analysis of keywords, authors, journals, and institutional affiliates. To address this issue, our critical review examined 677 articles discussing research on risk management and sustainability. The analysis tools used for bibliometric analysis are Biblioshiny and Vos Viewer.Findings – The results of the analysis show that there are eight main clusters covering various related aspects, such as corporate sustainability, supply chain management, environmental management, disaster risk management, credit risk management and green economy, business competition, decision management, and sustainable entrepreneurship. Each cluster is analyzed in depth to identify the contribution and relationship between the variables involved.Novelty/value – These findings provide a comprehensive understanding of the current research landscape and point to potential directions for future research in the field of risk management and sustainability. This research also emphasizes the importance of a cross- disciplinary approach in addressing global sustainability challenges
Mapping the landscape of political connections risk: A bibliometric analysis Widaryanti, Widaryanti; Abdullah, Wan Amalina Wan; Sitawati, Riana; Luhgiatno, Luhgiatno; Tasriastuti, Nurohmi Ambar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25103

Abstract

Research aims: This research aims to explain current and future research trends on political connections risk by mapping political connections risk studies.Design/Methodology/Approach: This paper is a meta-synthesis study of the risks of political connections over 25 years, from 2000 to 2024. The Scopus database was used to find relevant literature. Selected articles were scanned, cleaned, and adjusted before analysis. In this analysis, 178 documents were examined. By using biblioshiny, bibliometric analysis in this study gives special emphasis to research flows, trends, thematics, and field structures.Research findings: The bibliometric research results provide essential information about publications on current and future political risks. It includes the most cited documents, prolific contributors, frequently used keywords, prolific countries, sources, network analysis data from co-occurrence networks, and theme mapping data for political relations risk studies. This study identified three main literature clusters: risk assessment, China, and financial crisis. Finally, it raises research questions for future studies. Theoretical contribution/ Originality: This article offers a profound understanding of political connections and risk as a research topic, using bibliometric analysis to examine its academic development. Practitioner/Policy implication: These findings help construct a cohesive idea, define the underlying context, and aid academic researchers and industry practitioners in comprehending the evolution of political connections research and risks.Research limitation/Implication: The sub-themes about the formation and application of political connections and risks, where the number of topics has not been extensively examined, are also anticipated to be expanded by this study.
RELATIONSHIPS WITH TAX AUTHORITIES AS A DETERMINANT OF TAX CONSULTANT PERFORMANCE IN INDONESIA Sitawati, Riana; Christina, Oei Kezia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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

Abstract

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect of technical skills on performance, highlighting their strategic role in enhancing consultants’ effectiveness. Conclusion: Strong technical competence, when combined with positive relationships with tax authorities, enables consultants to provide accurate advice, strengthen compliance, and build professional credibility. For policymakers and professional associations, these findings suggest the importance of continuous technical training and fostering collaborative forums between tax consultants and tax authorities. Novelty/Originality: This study contributes empirical evidence from Indonesia by introducing relationships with tax authorities as a mediating variable between technical skills and tax consultant performance. This relational perspective enriches existing tax compliance literature and offers insights for professional practice.
PENGARUH MORAL WAJIB PAJAK ORANG PRIBADI TERHADAP PERSEPSI ATAS TAX EVASION DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIBEL MEDIASI Indriyani, Joe Elsa; Sitawati, Riana; Subchan
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0cm91184

Abstract

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DI RUMAH SAKIT CONDONG CATUR (RSCC) YOGYAKARTA Ernawati, Yustina; Ardi, Bagus Kusuma; ., Sutono; Sitawati, Riana
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 52 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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

Abstract

ABSTRACTThis study aims to determine the effect of technology utilization, top management support, knowledge of managers on the effectiveness of accounting information systems. The population in this study were employees at the office of the directors of the Condong Catur Hospital (RSCC) Yogyakarta, amounting to 202 people. The number of samples used in this study was 46 obtained using the Purposive Judgment Sampling method. The results obtained indicate the use of information technology has a positive effect on the effectiveness of accounting information systems. Top Management Support has a positive effect on the Effectiveness of Accounting Information Systems, and manager knowledge has a positive effect on the Effectiveness of Accounting Information Systems. Keywords: Information Technology, Top Management, Manager Knowledge, Accounting Information Systems ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi, dukungan manajemen puncak, pengetahuan manajer terhadap efektivitas sistem informasi akuntansi. Populasi dalam penelitian ini adalah karyawan pada kantor direksi Rumah Sakit Condong Catur (RSCC) Yogyakarta yang berjumlah 202 Orang. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 46 didapat menggunakan metode Purposive Judgment Sampling. Hasil penelitian yang diperoleh menunjukkan pemanfaatan teknologi informasi berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Dukungan Manajemen Puncak berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi, dan pengetahuan manajer berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Kata kunci : Teknologi Informasi, Manajemen Puncak, Pengetahuan Manajer, Sistem Informasi Akuntansi 
Co-Authors ., Sutono AA Sudharmawan, AA Abdullah, Wan Amalina Wan Ariani, Rida Bagus Kusuma Ardi, Bagus Kusuma Budhiutama, Ngurah Arya Teguh Christina, Oei Kezia Ernawati, Yustina Heru Sulistiyo, Heru Indriyani, Joe Elsa Kawuri, Sri Lanita Winata, Lanita Lokman Mia, Lokman Manaf, Sodikin Nanang Ari Utomo, Nanang Ari Sa’adah, Khotimatus Sam’ani, Sam’ani Subarka, Jonas Subchan Sutono Sutono Tasriastuti, Nurohmi Ambar Wan Abdullah, Wan Amalina Widaryanti Widaryanti, Widaryanti