Article Per Year (5 Year)
p-Index From 2021 - 2026
3.295
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) PENDIPA Journal of Science Education JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPGI (Jurnal Penelitian Guru Indonesia) SULUH: Jurnal Abdimas BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Innovation Business Management and Accounting Journal Sciences of Pharmacy JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Fairness Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Penelitian Akuntansi Jurnal Akuntansi Indonesian Journal of Auditing and Accounting
Rafrini Amyulianthy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Dampak Moderasi Kepemilikan Manajerial Terhadap Hubungan antara Rasio Keuangan dengan Nilai Perusahaan Yuana Mandagie; Tri Astuti; Rafrini Amyulianthy
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

ABSTRACT The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and test moderating managerial ownership of ROA, SER, Size on firm value in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis model used is multiple linear regression with the least squares equation. The results of this study indicate the ROA and Debt to Assets Ratio have a positive effect on firm value, managerial ownership has no effect on firm value, Size has a negative effect and managerial ownership cannot moderate ROA, DAR, Size. The determination test or model variable of these variables on PBV in this study was 74,5% while the remaining 25,5% was influenced by other variables not included in the company in the company model. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, ROA, DER, Size terhadap Nilai Perusahaan dan menguji kepemilikan manajerial memoderasi ROA, DER, Size terhadap nilai perusahaan pada Perusahaan Sektor Industri consumer goods sub sector makanan dan minuman yang terdaftar di BEI periode 2015-2017. Model analisis data yang digunakan adalah regresi linier berganda dengan persamaan kuandrat terkecil. Hasil penelitian ini menunjukkan bahwa ROA dan Debt to Assets Ratio berpengaruh positif terhadap nilai perusahaan, Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, Size berpengaruh negative serta kepemilikan manajerial tidak dapat memoderasi ROA, DAR, Size. Uji determinasi atau variable model dari variable tersebut terhadap PBV dalam penelitian ini sebesar 74,5% sedangkan sisanya 25,5% dipengaruhi oleh variable lain yang tidak dimasukkan kedalam model perusahaan.
Analisis Dampak Implementasi PSAK 72 Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di Indonesia Rafrini Amyulianthy; Theresya Indah Rahmat; Mira Munira
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.13

Abstract

ABSTRACT This study aims to determine how the impact of the implementation of PSAK 72 on the financial performance of manufacturing companies. Statement of Financial Accounting Standards (PSAK) 72 regarding Revenue from Contracts with Customers. This research was conducted on manufacturing companies in the industrial sector because it was considered as one of the sectors that was significantly affected by the change from PSAK 23 to PSAK 72. The variables used in this study were PSAK 72, Current Ratio, Debt to Asset Ratio, Net Profit Margin, and Price to Earning Ratio. The analysis of this research uses quantitative descriptive analysis techniques with the help of SPSS analysis tools and purposive sampling sampling techniques in industrial sector manufacturing companies listed on the Indonesia Stock Exchange. The research sample companies are 92 companies with an observation period of 2019 – 2020. The results show that the implementation of PSAK 72 has a significant impact on the financial performance of manufacturing companies in the industrial sector and PSAK 72 presents financial statements that are more transparent so that it has a positive impact on investor decision making. as well as companies. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana dampak implementasi PSAK 72 terhadap kinerja keuangan perusahaan manufaktur. Pernyataan Standar Akuntansi Keuangan (PSAK) 72 mengenai Pendapatan dari Kontrak dengan Pelanggan. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri karena dinilai sebagai salah satu sektor yang terdampak cukup signifikan atas perubahan PSAK 23 menjadi PSAK 72. Variabel yang digunakan dalam penelitian ini adalah PSAK 72, Current Ratio, Debt to Asset Ratio, Net Profit Margin, dan Price to Earning Ratio. Analisis penelitian ini menggunakan teknik analisis deskriptif kuantitatif dengan SPSS dan teknik pengambilan sampel purposive sampling pada perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia. Perusahaan yang menjadi sampel penelitian berjumlah 92 perusahaan dengan periode observasi 2019 – 2020. Hasil penelitian menunjukkan bahwa implementasi PSAK 72 memberikan dampak yang signifikan pada kinerja keuangan perusahaan manufaktur sektor industri dan PSAK 72 menyajikan laporan keuangan yang lebih transparan sehingga memberikan dampak positif dalam pengambilan keputusan investor maupun perusahaan.
Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia? Khalida Utami; Rafrini Amyulianthy; Tri Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.957 KB) | DOI: 10.22219/jrak.v12i2.21444

Abstract

Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the application of integrated reporting in making decisions related to investments both in the short and long term, so that they can support the company's sustainable development strategy.
Factors Influencing Budgeting: Case Study In Village Goverment Ana Sopanah; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.43

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
Peningkatan Keahlian Pembukuan UMKM Kuliner Binaan PT Sinar Sosro Cempaka Putih Jakarta Lailah Fujianti; Nelyumna; Rafrini Amyulianthy; Athania Mahardiyanti
SULUH: Jurnal Abdimas Vol 2 No 1 (2020): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i1.1571

Abstract

A suggestion to School From Home during Covid-19 pandemic made learning process at RA Riyadlotul Uqul, Dusun Lowok, less optimally. Online learning takes place in the form of assignments, and those who haven’t gadgets continue to study at school in turn. The purposes of this service activvity is to develop learning media that is suitbale for the pandemic situation in RA Riyadlotul Uqul. The results of discussions with teachers at that school stated that there were threee suitable media to be developed, animated video, relay stick games, and hand puppets, where all produccts were equipped with user manuals book, so that teacher and parents could easily apply them at home. The product development method adopt ADDIE. The result shows that teacher feels helped by the existance of educational media that is developed, as a variation of teaching techniques, and also build good character for students, which guidebook contains the benefits of using developed media. The teacher, as user, gave suggestions that the video should be uploaded on YouTube, and the guidebook has been copied to make it easier for the teacher to distribute it to the parents of students. The hope is that parents can accompany children to learn while playing at their home.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERBANKAN SYARIAH (Studi Empiris Pada Perusahaan Perbankan Syariah Periode 2014-2018) Disya Badzlina; Rafrini Amyulianthy; Mira Munira
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 1 (2020): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.51 KB) | DOI: 10.35814/relevan.v1i1.1811

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital adequacy ratio, non performing financing, dan financing to deposit ratio terhadap kinerja (keuangan dan operasional) pada industri perbankansyariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Sampel penelitian ini terdiri atas 11perusahaan perbankan syariah yang dipilih secara purposive sampling. Hasil penelitian ini menunjukkan bahwacapital adequacy ratio dan non performing financing berpengaruh terhadap kinerja keuangan, sedangkan financingto deposit ratio tidak berpengaruh terhadap kinerja keuangan. Capital adequacy ratio, non performing financing,dan financing to deposit ratio berpengaruh terhadap kinerja operasional.
Audit Pemerintah dan Indikasi Tindak Pidana Korupsi Rafrini Amyulianthy; Iqbal Tejokusumo; Nelyumna Amyulianthy
JRB-Jurnal Riset Bisnis Vol 5 No 2 (2022): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i2.1468

Abstract

Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significant positive effect on indication of corruption, meanwhile the follow-up audit and audit opinion has a significant negative effect on indication of corruption.
PENGARUH PENDAPATAN ASLI DAERAH, DBH, DAU, DAK TERHADAP BELANJA MODAL Tryas Chasbiandani; Rafrini Amyulianthy; Anisa May
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 2 No 1 (2022): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v2i1.2555

Abstract

The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund, general allocation funds and special allocation funds on capital expenditures. Sharing-revenue funds, general allocation funds and special allocation funds are equalization fund and a unit that cannot be separated, but due to different allocations, the authors describe the equalization funds. The data used is panel data which includes data on growth of fund local own revenue, growth in sharing-revenue fund, general allocation funds and special allocation funds as independent variables, and capital expenditure as the dependent variable in several districts and cities in West Java province during the 2014-2018 research period. The method of analysis used is multiple linear regression using the Eviews-11 program. The results showed that the growth of local own revenue, the growth of sharing-revenue funds, the growth of general allocation funds had a significant effect on capital spending. Meanwhile, the growth of special allocation funds has no effect on capital expenditure, but simultaneously the equalization fund have an effect on capital spending. Keywords: Fund Local Own Revenue (PAD), Sharing-revenue Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), Capital Expenditure (Belanja Modal)
TEMUAN DAN TINDAK LANJUT HASIL PEMERIKSAAN TERHADAP OPINI AUDIT (STUDI PADA PEMERINTAH PROVINSI DI INDONESIA) [AUDIT FINDING AND AUDIT RECTIFICATION ON AUDIT OPINION (CASE STUDY - PROVINCIALS GOVERNMENT OF REPUBLIC INDONESIA)] Rafrini Amyulianthy; Andi Sayyidatun Ufairah Anto; Shinta Budi
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
Publisher : Universitas Pelita Harapan

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

Abstract

The purpose of this study is to determine the effect of audit finding and audit follow-up on audit opinion. This research was a type of quantitative data analysis. This research used 33 provinces in Indonesia through 2014-2018, with 165 samples in total. Sources of data using BPK’s summary report in 2013-2019 and LKPD in 2014-2018. Analysis of the data used in this study was multiple linear regression methods, with data panel approach. The results showed that audit finding have a negative and significant effect on audit opinion, and audit follow up has a positive and significant impact on audit opinion.Bahasa Indonesia Abstrak: Penelitian ini bertujuan untuk mengetahui adanya pengaruh temuan audit dan tindak lanjut hasil pemeriksaan terhadap opini audit. Jenis penelitian yang digunakan dalam penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder Penelitian ini dilakukan pada 33 provinsi diseluruh Indonesia tahun 2014-2018, dengan total sampel sebanyak 165 sampel. Sumber data menggunakan IHPS tahun 2013-2019 dan LKPD tahun 2014- 2018. Analisis data yang digunakan dalam penelitian ini adalah dengan metode regresi linear berganda pendekatan data panel. Berdasarkan hasil pengujian penelitian ini menenunjukan bahwa temuan audit berpengaruh negatif dan signifikan terhadap opini audit dan tindak lanjut hasil pemeriksaan berpengaruh positif dan signifikan terhadap opini audit.
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2293

Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
Co-Authors Agus Suparman Amanda, Okky Wahyu Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Anisa May Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Herlan Indah Masri Intan Paulina Lubis Iqbal Tejokusumo K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Muda, Ruhaini Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Reskino, - S, Basis Gumilarsih Said, Jamaliah Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Syamsiar, Syamsiar Theresya Indah Rahmat TRI ASTUTI Tri Astuti Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo