Article Per Year (5 Year)
p-Index From 2021 - 2026
2.633
P-Index
This Author published in this journals
All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Innovative: Journal Of Social Science Research YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi JP-MAS : Jurnal Pengabdian kepada Masyarakat
Ratih Dewi Titisari Haryana
Sekolah Tinggi Ilmu Ekonomi Yapan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
KEPUTUSAN DETERMINAN PERUSAHAAN DALAM REVALUASI ASET TETAP (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Ratih Dewi Titisari Haryana; Annisah Febriana
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.215

Abstract

Fixed asset revaluation is an action that can be requested back accurately to describe the true value of a company's assets. Based on PSAK 16 companies in Indonesia can choose the cost method or the revaluation method on their fixed assets. The purpose of this study is to determine the factors that influence the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX). It is predicted that the factors influencing the revaluation of fixed assets are leverage, firm size and fixed asset intensity. The statistical method used in this research is descriptive statistics and logistic regression. The sample used in this study were manufacturing companies in the basic and chemical industry sectors in 2019-2021 which were listed on the IDX. The sampling technique used purposive sampling technique. The results of this study indicate that the leverage factor has a significant effect on the revaluation of fixed assets. Meanwhile, the firm size factor and the proportion of fixed assets have no significant effect on the revaluation of fixed assets.
PENGARUH PENGELOLAAN RISIKO TERHADAP KINERJA PERUSAHAAN MELALUI GOOD GOVERNANCE PADA BPR BANK GRESIK Ratih Dewi Titisari Haryana; Arief Nurdiannova Qurrochman
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 9 No 2 (2024): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v9i2.247

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengelolaan risiko dan penerapan prinsip Good Governance terhadap kinerja BPR Bank Gresik, sekaligus menguji peran Good Governance sebagai mediator dalam hubungan antara pengelolaan risiko dan kinerja perusahaan. Studi ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis) untuk memahami hubungan antar variabel. Hasil penelitian mengungkapkan bahwa pengelolaan risiko memiliki dampak positif yang signifikan terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam mengidentifikasi dan mengelola risiko secara efektif berkontribusi pada peningkatan kinerja. Selain itu, Good Governance juga terbukti berpengaruh positif dan signifikan terhadap kinerja perusahaan, mengindikasikan bahwa implementasi prinsip-prinsip tata kelola yang baik mampu mendukung perbaikan kinerja operasional maupun keuangan. Lebih lanjut, Good Governance berperan sebagai mediator penting yang memperkuat hubungan antara pengelolaan risiko dan kinerja perusahaan. Dengan penerapan tata kelola yang baik, pengelolaan risiko dapat dioptimalkan untuk mendukung pencapaian kinerja yang lebih unggul.
Pengaruh Adopsi Cloud Accounting, Literasi Digital Keuangan dan Kesiapan Infrastruktur TI terhadap Kualitas Pelaporan Keuangan UMKM Annisah Febriana; Ratih Dewi Titisari Haryana; Teguh Setiawan Wibowo
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.261

Abstract

Accounting digitization is an important need for MSMEs because the quality of financial reporting determines access to financing, business control, and managerial decision-making. This study aims to analyze the influence of cloud accounting adoption, financial digital literacy, and information technology infrastructure readiness on the quality of MSME financial reporting. The study uses a quantitative approach with a survey method on 120 MSME actors in the trade and service sector in Surabaya who have recorded transactions digitally. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The instrument test results show that all items are valid and reliable. The regression results prove that the adoption of cloud accounting has a positive and significant effect on the quality of financial reporting. Financial digital literacy and the readiness of information technology infrastructure also have a positive and significant effect. Simultaneously, the three variables had a significant effect with the Adjusted R Square of 0.593. These findings show that the quality of MSME financial statements is not only determined by the use of applications, but also by the ability of users and the readiness of supporting technology. The implications of the research emphasize the importance of digital accounting training, assistance in the use of applications, and strengthening the digital infrastructure of MSMEs.
Greenwashing dalam Pelaporan Keberlanjutan: Konstruksi Makna dan Dilema Profesional Akuntan Manajemen pada Perusahaan Manufaktur Terbuka di Indonesia Ratih Dewi Titisari Haryana; Herlambang Pudjo Santosa; Nur Hidayah
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.262

Abstract

The practice of greenwashing, misleading environmental sustainability claims without real substance has become a serious threat to the integrity of sustainability reporting in Indonesia after the implementation of POJK Number 51/POJK.03/2017. This research aims to explore how management accountants and internal auditors in public manufacturing companies construct meaning, respond and negotiate pressure to legitimize environmental claims of dubious truth. The research uses a qualitative approach with an interpretive phenomenological design. Data was collected through semi-structured in-depth interviews with 18 informants consisting of senior management accountants, sustainability managers, internal auditors, and audit committees from six manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique uses interpretative phenomenological analysis (IPA). The results of the study reveal three main themes: (1) the dual institutional pressures that drive decoupling between narratives and environmental realities; (2) the moral rationalization that accountants use to negotiate their professional integrity; and (3) the limited verification capacity of internal auditors in detecting environmental claims non-conformity. This research contributes to the environmental accounting literature by presenting the perspectives of internal actors that have rarely been studied, and offers policy implications for regulators, the accounting profession, and the board of commissioners in strengthening the integrity sustainability reporting ecosystem.
Co-Authors Anisa Anisa Annisah Febriana SE., MSi., Ak., CA Arief Nurdiannova Qurrochman Gusti Dian Prayogi Herlambang Pudjo Santosa Lasarus Ikung Maria Reineldis Jemimi Nur Hidayah Rudiana Fibriani Teguh Setiawan Wibowo