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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review 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

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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
Examining Fraud Tendency: Personal Ethics and Love of Money from a Religious Perspective Reskino Reskino; Rafrini Amyulianthy; Nadia Tri Silvi
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.70738

Abstract

This research aims to examine the impact of personal ethics and love of money on fraud tendencies, with religiosity as a moderating variable. This research uses primary data through questionnaires given to accounting and finance staff who work at Islamic commercial banks in the DKI Jakarta area. The research sample consisted of 149 respondents, and the analysis was carried out using the Partial Least Square method (PLS-SEM) using the SmartPLS. The results of this study reveal that love of money has a significant influence on fraud tendencies, while personal ethics does not have a significant influence on fraud tendencies. In addition, religiosity could only moderate the influence of the love of money on fraud tendencies, while no moderation occurred in the relationship between personal ethics and fraud tendencies. The novelty of this research lies in examining the complex relationship between factors such as personal ethics, love of money, religiosity, and fraud tendencies in the context of the Islamic banking environment. The results of this research can provide important insights regarding the factors that influence the tendency of fraud in the banking sector, especially Sharia banking, and the moderating role of religiosity in moderating the impact of the love of money. These findings can provide valuable guidance for Islamic banks and other researchers in their efforts to prevent fraud and develop sustainable business ethics.
Pengaruh brand awareness, brand image, dan brand trust kimia farma mobile terhadap keputusan pembelian yang berdampak pada loyalitas konsumen Suparman, Agus; Saragi, Sahat; Amyulianthy, Rafrini
JPGI (Jurnal Penelitian Guru Indonesia) Vol 9, No 4 (2024): JPGI
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/025550jpgi0005

Abstract

Aplikasi Kimia Farma Mobile yang dimiliki PT. Kimia Farma Apotek belum terlalu diketahui konsumen, belum disadari dan tidak banyak yang menggunakan meskipun sudah mendownloadnya. Aplikasi tersebut sudah ada sejak tahun 2020 dan diharapkan menjadi platform andalan perusahaan tersebut dalam memberikan layanan kefarmasian khususnya pemenuhan kebutuhan obat-obatan dan produk kesehatan lainnya. Tujuan penelitian ingin melihat pengaruh langsung dan tidak langsung brand image, brand awareness dan brand trust aplikasi tersebut serta dampaknya terhadap keputusan pembelian dan loyalitas konsumen. Metode yang digunakan adalah analisa deskriptif, dan analisis kuantitatif deskriptif menggunakan Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (SEM-PLS) menggunakan software SmartPLS. Hasilnya Brand Awareness (ρ 0.278, t-statistik 3.225, p-value 0.001<0.05), Brand Image (ρ 0.341, t-statistik 3.955, p-value 0.000<0.05) dan Brand Trust (ρ 0.356, t-statistik 4.220, p-value 0.000<0.05) aplikasi Kimia Farma Mobile secara langsung berpengaruh positif dan signifikan terhadap keputusan pembelian. Untuk keputusan pembelian (ρ 0.944, t-statistik 52.561, p-value 0.000<0.05) secara langsung berpengaruh positif dan signifikan terhadap loyalitas konsumen. Dan untuk pengaruh tidak langsung melalui variable intervening keputusan pembelian brand awareness (ρ 0944, t-statistik 52.561, p-value 0.000<0.05), brand image (ρ 0.318, t-statistik 4.005, p-value 0.000<0.05) dan brand trust (ρ 0.322, t-statistik 4.202, p-value 0.000<0.05) berpengaruh positif dan signifikan terhadap loyalitas konsumen.
Pengaruh Green Accounting, Net Working Capital, danTotal Asset Turnover Terhadap Nilai Perusahaan Farhan Aldi Siregar; Tri Astuti; Rafrini Amyulianthy
Indonesian Journal of Auditing and Accounting Vol 1 No 2 (2024): Juli 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i2.56

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Net Working Capital, dan Total Asset Turnover terhadap Nilai Perusahaan pada perusahaan yang terdaftar dalam Index Sri Kehati selama periode 2016-2021. Variabel yang diteliti meliputi Green Accounting, Net Working Capital, Total Asset Turnover, dan Nilai Perusahaan. Sampel penelitian ini terdiri dari 65 perusahaan, dengan pengolahan data menggunakan Eviews 9. Teknik analisis statistik yang digunakan meliputi analisis regresi berganda, uji asumsi klasik, dan uji hipotesis. Hasil pengujian menunjukkan bahwa variabel Total Asset Turnover memiliki pengaruh signifikan secara parsial terhadap Nilai Perusahaan. Sebaliknya, variabel Green Accounting dan Net Working Capital tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan.
Analysis of the Influence of Brand and Halal Label on Skincare Product Purchase Decisions with Price as a Moderating Variable Rahmatika, Lora; Saragi, Sahat; Amyulianthy, Rafrini
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1420

Abstract

In 2018, the cosmetic industry saw a 20% increase in growth compared to the previous year, reflecting a rise in market share. Notably, out of Indonesia’s population of 231.06 million, approximately 86.7% are Muslims. Since 2010, Wardah has emerged as the first pioneer of halal cosmetics in Indonesia, followed by several other brands, contributing significantly to the industry's continued growth. Key features that attract the Muslim market include halal attributes, such as halal certification labels. When making purchasing decisions, consumers tend to consider various factors, including brand reputation, brand image, label information, and price. This study aims to examine the influence of brand and halal labeling on consumers' purchase decisions for skincare cosmetics, with price serving as a moderating variable. Data were collected using a Likert-scale questionnaire completed by 136 respondents. The data were analyzed using SEM PLS version 4. The findings reveal that both brand and halal labeling significantly affect purchase satisfaction, with path coefficient values of 0.187 and 0.509, respectively. Additionally, price was found to moderate these relationships: it weakens the influence of brand on purchase decisions (path coefficient = -0.180) but strengthens the impact of halal labeling (path coefficient = 0.226). In conclusion, this study demonstrates that brand and halal labeling both play crucial roles in shaping consumer purchasing decisions. Furthermore, pricing acts as a moderating factor—diminishing the brand's effect while amplifying the impact of halal labeling on purchase behavior.
Pengaruh Pengungkapan Islamic Social Reporting dan Corporate Governance terhadap Accruals Earning Management pada Perbankan Syariah di Indonesia Prasetyo, Yudha; Amyulianthy, Rafrini; Azizah, Widyaningsih; S, Basis Gumilarsih; Lysandra, Shanti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 1 (2021): Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i01.8032

Abstract

Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate governance (CG) terhadap managament pendapatan akrual terhadap perbankan syariah di Indonesia. Metode pendekatan penelitian yang digunakan yaitu metode kuantitatif. Sampel diperoleh sebagai 8 perusahaan perbankan syariah dari 11 perusahaan perbankan yang terdaftar dengan masa observasi selama 5 tahun. Alat olah data yang digunakan yaitu SPSS. Hasil penelitian ini menunjukkan bahwa islamic social reporting (ISR) memiliki efek signifikan positif terhadap managament penghasilan akrual. Sedangkan tata kelola perusahaan (CG) berpengaruh signifikan terhadap managament pendapatan akrual. Keterbatasan pada penelitian ini untuk mengamati managament pendapatan akrual terhadap perbankan syariah di Indonesia ditentukan oleh variabel Islamic Social Reporting (ISR) dan corporate governance (CG), sehingga masih memungkinkan untuk peneliti yang lain melakukan penelitian terkait dengan tema yang sama dengan menambahkan variabel yang lain yang bisa mempengaruhi tata kelola perusahaan. Implikasi pada penelitian ini untuk melihat bagaimana perusahaan membuat kebijakan managament pendapatan akrual terhadap perbankan syariah di Indonesia yang akan ditentukan dari Islamic Social Reporting (ISR) dan corporate governance (CG)pada perusahaan tersebut, apabila Islamic Social Reporting (ISR) dan corporate governance (CG) terlaksana dengan baik, maka akan menghasilkan managament pendapatan akrual terhadap perbankan syariah di Indonesia.
Improving Hospital Pharmacy Service Quality Using Lean Management Principles Sembiring, Grace Faskarina; Saragi, Sahat; Amyulianthy, Rafrini
Sciences of Pharmacy Volume 4 Issue 3
Publisher : ETFLIN Publishing House

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Abstract

Optimal pharmaceutical services are a crucial factor in enhancing the overall quality of hospital care. Pharmacy installations often face challenges such as non-compliance with standard operating procedures, prolonged service waiting times, and inefficiencies in drug stock management. This study aims to analyze improvements in pharmaceutical service processes through the application of Lean Management, with the goal of enhancing effectiveness, efficiency, and patient satisfaction. This research employed a qualitative descriptive approach using observations, interviews, and secondary data analysis. The setting of the study was the Pharmacy Installation at RSIA Viola Bekasi. The implementation of Lean Management was initiated and conceptualized in collaboration with the researchers and hospital management. Prior to the intervention, the average waiting time for compounded prescriptions ranged from 30 to 45 minutes, while non-compounded prescriptions took approximately 15 to 20 minutes. After the Lean intervention, these waiting times decreased significantly to an average of 20.17 minutes for compounded prescriptions and 6.5 minutes for non-compounded prescriptions—indicating an efficiency improvement of approximately 33% to 68%, depending on the type of service. The application of Lean Management also led to notable reductions in waste, improved service flow, and more effective drug inventory management through the adoption of Just-in-Time (JIT) and First Expired, First Out (FEFO) systems. These changes enhanced both the operational performance and responsiveness of the pharmacy unit. In conclusion, the findings confirm that Lean Management is an effective strategy for improving pharmaceutical service quality. By systematically addressing inefficiencies and streamlining processes, Lean principles not only support patient-centered care but also contribute to broader hospital service optimization. This study also adds to the Lean Management literature by offering contextual evidence from a maternal and child healthcare facility in the Indonesian hospital setting
Kualitas Pelayanan, Ketersediaan PENGARUH KUALITAS PELAYANAN, KETERSEDIAAN OBAT, DAN FASILITAS TERHADAP KEPUASAN YANG BERDAMPAK PADA LOYALITAS PASIEN DI INSTALASI FARMASI RAWAT JALAN RUMAH SAKIT X KOTA BEKASI : PENGARUH KUALITAS PELAYANAN, KETERSEDIAAN OBAT, DAN FASILITAS TERHADAP KEPUASAN YANG BERDAMPAK PADA LOYALITAS PASIEN DI INSTALASI FARMASI RAWAT JALAN RUMAH SAKIT X KOTA BEKASI Herawati, Ratna Hidayah; Yantih, Novi; Amyulianthy, Rafrini
PendIPA Journal of Science Education Vol 9 No 3 (2025): October
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.3.682-687

Abstract

This study aimed to analyze the influence of service quality, drug availability, and facilities on patient satisfaction and its impact on patient loyalty at the Outpatient Pharmacy Installation of Hospital X in Bekasi City. As a healthcare provider, Hospital X faces intense competition with other hospitals, which requires continuous improvement in service quality to retain patients. The research employed a quantitative approach using a questionnaire survey to collect primary data. The data were analyzed using Structural Equation Modelling (SEM) with SmartPLS, including respondent characteristics, frequency, percentage, total score, and variable mean analysis. The results reveal that service quality significantly affects patient satisfaction (t = 5.343; p = 0.000; f² = 0.057), drug availability significantly influences patient satisfaction (t = 2.259; p = 0.046; f² = 0.250), and facilities also have a significant effect (t = 2.096; p = 0.023; f² = 0.604). Furthermore, service quality, drug availability, and facilities significantly affect patient loyalty (t > 2; p < 0.05). Mediation analysis shows that patient satisfaction significantly mediates the relationship between service quality, drug availability, and facilities with patient loyalty. Overall, the study concludes that service quality, drug availability, and facilities positively and significantly influence both patient satisfaction and patient loyalty.
Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan Lubis, Intan Paulina; Fujianti, Lailah; Amyulianthy, Rafrini
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.993

Abstract

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management
Co-Authors Agus Suparman Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Anisa May Ari Pratiwi Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Dyah Setyaningrum Elsa K.Ritonga Farhan Aldi Siregar Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Indah Masri Intan Paulina Lubis Iqbal Tejokusumo Jamaliah Said Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Reskino, - Ruhaini Muda S, Basis Gumilarsih Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Theresya Indah Rahmat TRI ASTUTI Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo