Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Multidisciplinary Journal of Religion and Social Sciences (MJRS)
Amalia, Rani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Amalia, Rani; Mansur, Fitrini; Hernando, Riski
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i02.31746

Abstract

This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.
Pandemi Dan Perilaku Konsumen Dan Adaptasi Ekonomi Masyarakat Amalia, Rani; Salsabila, Nurhacici
Multidisciplinary Journal of Religion and Social Sciences Vol. 1 No. 1 (2024): Juli 2024
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/mjrs.v1i1.47

Abstract

The COVID-19 pandemic has significantly changed consumer behavior and driven economic adaptation across the world. This study aims to investigate the impact of the pandemic on consumer behavior and the economic adaptation strategies adopted by society. The research method used is a qualitative approach through in-depth interviews with selected respondents representing various segments of society. The study results show that the COVID-19 pandemic has resulted in dramatic changes in people's shopping preferences and consumption patterns. Most respondents reported an increase in online purchases and use of digital platforms for shopping. The pandemic has also driven changes in spending behavior with a greater focus on essentials and health products. Apart from that, people also adapt economic strategies such as product diversification, business capital adjustments, and innovation in business models to survive in uncertain economic conditions. These findings highlight the importance of flexibility and innovation in dealing with the global economic crisis, and support the need for policies and strategies that strengthen society's economic resilience. The implication of this research is the need for further support for business actors and consumers to build a more adaptive and sustainable economic system in the future.
Co-Authors Fitrini Mansur Hernando, Riski Salsabila, Nurhacici