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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Pendidikan Ekonomi JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi FOCUS: Journal of Social Studies Jurnal Akuntansi dan Keuangan (JAK) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Social Science, Education, Communication and Economics Research Trend in Technology and Management International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi Indonesian Journal of Accounting and Governance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Etty Gurendrawati, Etty
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kinerja Keuangan Desa Bojonggede dari Tahun 2018 - 2022 Febriano, Muhammad Rasya; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.15

Abstract

This research aims to determine and analyze the health and financial performance of the village government in Bojonggede for the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth to Total Income. This research is a type of qualitative descriptive research using secondary data and interviews with the Head of Village Government in the form of a Village Government Revenue and Expenditure Budget Realization Report (APBDes) in Bojonggede for the 2018-2022 budget period. The Financial Performance of the Village Government in Bojonggede Regency based on the Degree of Decentralization Ratio has a low level of capability, the Financial Independence Ratio has a very low level of independence and has an instructive relationship, the Results of the Effectiveness Ratio have an effective level, while the results of the Efficiency Ratio have a less efficient level. For the Income Growth Ratio whose value fluctuates, either up or down.
Critical Factor of The Disclosure of ISR in Manufacturing Company Dwi, Mega Arthika; Putri, Caesar Marga; Gurendrawati, Etty
Research Trend in Technology and Management Vol. 1 No. 1 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.594 KB) | DOI: 10.56442/rttm.v1i1.5

Abstract

The objective of this study is to test, demonstrate experimentally, and determine if the size of the board of commissioners, firm size, profitability, and liquidity have a link with ISR (ISR) disclosure to companies on the Sharia Securities list (DES). The manufacturing enterprises that were listed on DES and that had published successive annual reports between 2011 and 2017 made up the population for this research. In all, there were 273 samples taken for this research. This research makes use of the sampling approach known as purposive. Analysis techniques are carried out using multiple regression methods and classical assumption tests. The results of the study indicate that corporate size and profitability have a beneficial influence on ISR disclosure. Even though neither the size of the board of commissioners nor liquidity have any role in ISR disclosure.
Analysis Of Sustainability Report Disclosures Based On Financial Performance at PT Jamkrindo Nurshabrina, Alhaniyah; Gurendrawati, Etty; Muliasari, Indah
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.44

Abstract

This research aims to analyze financial performance using profitability, solvency and liquidity ratios as well as analyzing the disclosure of the Sustainability Report which consists of economic, environmental and social aspects at PT Jamkrindo for the 2019-2021 period. The method used in this research is descriptive quantitative with secondary data collection methods. Data analysis techniques are carried out by calculating ratios, creating content analysis techniques in the Sustainability Report, followed by interpreting correlations from financial performance data and PT Jamkrindo's Sustainability Report for 2019-2021. The results of this research show that financial performance in profitability ratios as described by ROA and ROE from 2019-2021 has increased. Meanwhile, the solvency ratio described by DAR and DER as well as the liquidity ratio described by the Current Ratio and Cash Ratio during 2019-2021 experienced an increase in 2020 then decreased in 2021. In the disclosure of PT Jamkrindo's Sustainability Report during 2019-2021 the highest score in 2020 and the lowest score in 2019. In the categories in the special standards, it shows that the economic aspect is more dominant than other aspects. An increase in the Sustainability Report disclosure score indicates a commitment to sustainable practices. Therefore, it can be concluded that there is a link between good financial performance and an increase in PT Jamkrindo's Sustainability Report disclosure score.
THE EFFECT OF AUDIT PARTNER BUSYNESS, PUBLIC ACCOUNTING FIRM REPUTATION, AND AUDITOR OPINION ON AUDIT DELAY IN CONSUMER CYCLICAL SECTOR COMPANIES LISTED ON THE IDX Irnawati, Irnawati; Gurendrawati, Etty; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.246

Abstract

This study aims to examine influence of audit partner busyness, public accounting firm reputation and auditor opinion on audit delay. The population in this study were companies in the Consumer Cyclicals Sector listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study were 67 companies. The sampling technique uses purposive sampling method and produced 267 observations. The research method used is quantitative with secondary data sources. The method of data analysis uses multiple linear regression analysis with SPSS 16. The results of this study provide empirical evidence that partially audit partner busyness and public accounting firm reputation do not have a significant effect on audit quality. Meanwhile, auditor opinion has a negative significant effect on audit delay. Simultaneously the audit partner busyness, public accounting firm reputation and auditor opinon have a significant effect on audit delay
PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJAMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING Fauziah, Nadila; Zakaria, Adam; Gurendrawati, Etty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.251

Abstract

This study aims to examine whether there is an effect of KAP size, financial distress, audit fees, management changes, and audit committee background on auditor switching. The population in this study are companies in the infrastructure, utilities and transportation sectors. The number of samples in this study were 41 companies. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using logistic regression analysis with SPSS version 20. The results of this study provide empirical evidence that partially the independent variable financial distress has a positive effect on auditor switching. Meanwhile, the variables of KAP size, audit fees, management turnover, and audit committee background have no effect on auditor switching. Simultaneously the independent variables of KAP size, financial distress, audit fees, management changes, and audit committee background have no effect on auditor switching
USE OF FINANCIAL TECHNOLOGY AND THE ROLE OF FINANCIAL INCLUSION: A LITERATURE REVIEW Baroto, Yatmoko; Prihatni, Rida; Gurendrawati, Etty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 7 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i7.9100

Abstract

This study aims to explore the relationship between financial technology (fintech), financial literacy, and financial inclusion, as well as their impact on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a Systematic Literature Review (SLR) following PRISMA guidelines. Data were sourced from the Scopus database between 2018 and 2024, focusing on Q1 and Q2 journals. The search, using the keywords "Financial Technology" and "Financial Inclusion," initially identified 72 records, which were filtered down to 22 articles for the final review. The analysis reveals a significant upward trend in publications related to fintech and financial inclusion, particularly since 2019. The study highlights the importance of financial literacy as a prerequisite for effective financial inclusion, as well as the role of fintech in enhancing access to financial services for MSMEs. These findings provide insights for stakeholders and policymakers to prioritize financial education initiatives that empower MSME owners to effectively utilize fintech solutions, thereby improving their business performance.
Ketika Kecerdasan Buatan Menjadi Alat Kecurangan Tingkat Lanjut: Tantangan dan Peran Kepribadian Mahasiswa Ahmadi Sasmi, Aji; Ikhwan, Muhammad; Gurendrawati, Etty; Suherdi, Suherdi; Rulita Nurfaizana, Della
Jurnal Riset Pendidikan Ekonomi Vol. 9 No. 2 (2024): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v9i2.10523

Abstract

This study aims to explore the influence of personality traits, specifically Agreeableness, Conscientiousness, and Emotionality, on students' tendencies toward cheating behavior, analyzed using artificial intelligence (AI). A quantitative approach was employed, with data collected through a Likert-scale questionnaire completed by students from the Faculty of Economics at a university in Jakarta. Using simple random sampling and data analysis with SmartPLS, this research examines the relationships among variables to gain a deeper understanding of the role of personality factors in unethical behavior. The findings reveal that Agreeableness does not significantly impact cheating tendencies, whereas Conscientiousness and Emotionality show significant effects. Students with high Conscientiousness levels tend to have better self-control, thus reducing the likelihood of cheating. Conversely, Emotionality influences this behavior, indicating that emotional management plays a crucial role in ethical decision-making. These findings imply the need for educational strategies that emphasize not only discipline but also emotional regulation, in order to foster academic integrity within higher education environments.
Pengaruh Sifat Machiavellian, Pressure, dan Opportunity Terhadap Kecenderungan Kecurangan Akuntansi Venika Mitha Alfiana; Pahala, Indra; Gurendrawati, Etty
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.03

Abstract

This study aims to analyze the influence of Machiavellian traits, pressure and opportunities on accounting fraud tendencies (case study of civil servants in DKI Jakarta). Purposive sampling is the sampling strategy used in this study's quantitative methodologies. The respondents used were 88 Civil Servant (PNS) respondents in the finance department at the DKI Jakarta Regional Revenue Agency. Data collection used was through distributing Google Form questionnaires. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The research results study are: (1) There is a siginificant influence between Machiavellian traits on the tendency for accounting fraud, namely 0,001<0,05. (2) There is a siginificant influence between pressure on the tendency for accounting fraud, namely 0,000<0,05. (3) There is a siginificant influence between opportunity on the tendency for accounting fraud, namely 0,002<0,05.
PERSONAL DATA PROTECTION IN INDONESIA'S PEER-TO-PEER LENDING; A BIBLIOMETRIC ANALYSIS Patra Anggaredho, Panji; Prihatni, Rida; Gurendrawati, Etty
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 16 No. 1 (2025): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.016.1.2

Abstract

The rise of Peer-to-Peer (P2P) Lending in the financial ecosystem has introduced a digital credit disbursement mechanism characterized by simplicity and a fast process. However, P2P Lending has faced criticism, frequently accused of misusing customer data, particularly privacy violations during loan collection processes. Due to the ongoing issues with personal data protection in Indonesia’s P2P Lending industry, further studies on this topic are necessary. Moreover, previous studies have shown that no bibliometric analysis of personal data protection in P2P Lending in Indonesia has been conducted, which prompted us to address this gap. In conducting the bibliometric analysis, we reviewed articles published between 2018 and 2023 on Google Scholar. For the selection of articles, we used the Publish or Perish application, resulting in a final sample of 99 articles. This study concluded that the keyword "protection" is frequently associated with information, problem, benefit, trust, implementation, user, platform, and information security. Another finding shows that the subject of this study has increased since 2020 and remains highly relevant for further study. Furthermore, the subject of this study includes keywords that are rarely discussed, such as MSMEs (Micro, Small, and Medium Enterprises) and inclusion, indicating that future study could explore these two topics further.
Kontribusi Fintech Pada Inklusi Keuangan Di Negara Pasar Berkembang-Sebuah Meta Analysis Sibarani, Bintang B.; Prihatni, Rida; Gurendrawati, Etty
JURNAL ILMIAH M-PROGRESS Vol 15 No 2 (2025): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/mpu.v15i2.1466

Abstract

The contribution of this meta analysis study is to explore the role of fintech innovations on financial inclusion in emerging markets such as Africa, India, Turkey, and the ASEAN region, in expanding financial access, improving literacy, and supporting the achievement of greater financial inclusion through a meta-analysis. In emerging markets, financial inclusion remains a major challenge due to limited banking infrastructure, low financial literacy, and geographic barriers, especially in rural areas. In countries such as Indonesia, India, Nigeria, Bangladesh, Brazil, and Kenya, a large portion of the adult population still does not have access to formal financial services. Reliance on the informal financial system remains high, and access to digital services is hampered by limited internet connectivity in remote areas. Fintech has revolutionized access to financial services in emerging markets, especially for populations that do not have access to traditional banking. Technologies such as mobile banking, digital payments, peer-to-peer lending, and blockchain help overcome geographic and socio-economic barriers, thereby increasing financial inclusion. For example, M-Pesa in Kenya, Ovo and GoPay in Indonesia, and Paytm in India have expanded access to financial services for millions of users.
Co-Authors Ade Puspita, Reni Suwandi Afifah, Hanna Nur Agung Dharmawan Buchdadi Agus Wibowo Ahmadi Sasmi, Aji Ardelia, Sarah Selli Ari Warokka, Ari Armeliza, Diah Atikah, Ismi Dwi Ayyasyi, Alwan Baroto, Yatmoko Bintang B Sibarani Caesar Marga Putri, Caesar Marga Choirul Anwar Della Rulita Nurfaizana Despinur Dara Dewi Wulandari Diaraprilliana Dwi Handarini, Dwi Dwi, Mega Arthika Ervina Maulida Fauziah, Nadila Febriano, Muhammad Rasya Fitriana, Jihan Friana, Rita Frijunita, Syafira Havi, Alya Putri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ilyas Nur Imam Imelda Sari Indra Pahala Irmalasari, Evi Irnawati Irnawati Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Lestari, Fitra Dila Margie, Lyandra Aisyah Marsellisa Nindito, Marsellisa Melina, Delvia Muhammad Ikhwan Muhammad Yusuf Muharyadi, Amril Muliasari, Indah Naeda, Naeda Shifa Silvia Naramarito Pardede, Wasti Nasution, Hafifah Nia Damayanti, Nia Nikmah, Balqis Nurul Noviana, Natasya Nur Hamidah, Nur Nurshabrina, Alhaniyah Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Purba, Ayuwinarti Ratnawaty Marginingsih Respat, Dwi Kismayanti Respati, Dwi Kismayanti Rida Prihatni Rizanti, Puti Zhafira Sang, Lim Thien Santi Susanti, Santi Sasmi, Aji Ahmadi Shafina, Evelyne Silviana Isyani, Tina Suherdi Suherdi, Suherdi Suherman, Suherman Susi Indriani Susilawati, Elis Tri Hesti Utaminingtyas, Tri Hesti Ulupui, IGKA Umi Widyastuti Venika Mitha Alfiana Wahyuningsih, Ika Tri Yuniarti, Puji Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam