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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Reviu Akuntansi dan Bisnis Indonesia RATIO: Reviu Akuntansi Kontemporer Indonesia Innovation Business Management and Accounting Journal Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin Journal of Society, Community and Business Development
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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PENGARUH PENERAPAN GREEN ACCOUNTING, KARAKTERISTIK KOMITE AUDIT, DIVERSITAS KEBANGSAAN DIREKSI DAN GENDER DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERBANKAN Dwi Shafamega Azzahra; Bima Cinintya Pratama; Iwan Fakhruddin; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3748

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi dan Gender Direksi terhadap Pengungkapan Corporate Social Responsibility. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 perusahaan yang telah memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa variabel Penerapan Green Accounting tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Rapat Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Diversitas Kebangsaan Direksi berpengaruh negatif terhadap Pengungkapan CSR, Gender Direksi tidak berpengaruh terhadap Pengungkapan CSR.
Struktur Corporate Governance dan Ukuran Perusahaaan Mempengaruhi Kinerja Perusahaan pada Jakarta Islamic Indeks Rina Mudjiyanti; Arini Hidayah; Erny Rachmawati
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i2.6633

Abstract

The purpose of this study is to examine the effect of institutional ownership, board of directors, and audit committee, which are proxies of corporate governance structure, and firm size on firm performance. Company performance is measured using profitability. The sample of this study, companies listed in the Jakarta Islamic Index (JII) from 2017 to 2018. The ROA data in this study ignores the positive and negative ROA values. Hypothesis testing using regression analysis found empirical evidence that institutional ownership and board of directors variables do not affect ROA. While the audit committee variable has a positive effect on ROA, the firm size variable negatively impacts ROA. Keywords                    : Institutional Ownership; Board Of Directors; Audit Committee; Company  Size; ProfitabilityCorrespondence to      : rinamudjiyanti@ump.ac.id Tujuan penelitian ini menguji pengaruh kepemilikan institusional, dewan direksi, dan komite audit yang merupakan proksi struktur corporate governance, dan ukuran perusahaan terhadap kinerja perusahaan. Kinerja perusahaan diukur menggunakan profitabilitas. Sampel penelitian ini, perusahaan yang terdaftar dalam Jakarta Islamic Indeks (JII) selama periode 2017 sampai 2018. Data ROA dalam penelitian ini mengabaikan nilai ROA positif dan negatif. Pengujian hipotesis menggunakan analisis regresi ditemukan bukti empiris bahwa variabel kepemilikan institusional dan dewan direksi tidak berpengaruh terhadap ROA. Sedangkan variabel komite audit berpengaruh positif terhadap ROA, dan variabel ukuran perusahaan berpengaruh negatif terhadap ROA.Kata kunci      : Kepemilikan Institusional; Dewan Direksi; Komite Audit; Ukuran Perusahaan; Profitabilitas
Pengaruh Dewan Direksi, Dewan Komisaris, Kepemilikan Publik Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Dyah Anggraeni Purnomo; Rina Mudjiyanti; Eko Hariyanto; Bima Cinintya Pratama
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 2 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i2.10375

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh dewan direksi, dewan komisaris, kepemilikan publik dan kepemilikan institusional terhadap kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperolah sampel sebanyak 49 yang telah memenuhi kriteria. Teknik analisis yang digunakan adalah analisis regresi berganda. Kinerja perusahaan dalam penelitian ini diukur dengan menggunakan return on equity (ROE). Berdasarkan hasil penelitian dapat disimpulkan bahwa dewan direksi, kepemilikan publik dan kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan sedangkan dewan direksi berpengaruh positif terhadap kinerja perusahaan.  This study aims to find empirical evidence of the effect of board of directors, board of commissioners, public ownership and institutional ownership on firm performance. The sample used in this study is a BUMN company listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling and obtained a sample of 49 samples that met the criteria. The data analysis technique is multiple regression analysis. The firm performance criteria in this study were measured using Return on Equity (ROE). Based on the research results, it can be concluded board of directors, public ownership and institutional ownership have no effect on firm performance, while the board of commissioners has a positive effect on firm performance.
Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta) Tiar Rizky Abdillah; Edi Joko Setyadi; Suryo Budi Santoso; Rina Mudjiyanti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7972

Abstract

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.
STRATEGI PENGEMBANGAN WIRAUSAHA GULA KELAPA DI PERDESAAN Sulistyani Budiningsih; Tri Septin Muji Rahayu; Rina Mudjiyanti
Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Vol 19, No 2 (2017): AGRITECH
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/agritech.v19i2.2503

Abstract

The purpose of this research is 1) to identify the economic and non economic problems (technical and managerial) which become the constraint of local coconut sugar producer with local wisdom in Kasegeran Village, Cilongok District, 2) To find the strategy of coconut sugar entrepreneurs development in Kasegeran Village, Cilongok DistrictThe research method is conducted by survey which take sample from population and use questioner as data collecting tool (Singarimbun, 2008). Research activities in the form of descriptive research quantitative and qualitative, that aims to find facts with interviewing techniques, observation and documentation . Research location in the Village District Kasegeran Cilongok Banyumas regulated purposively (Purposive Sampling) based on the potential of local resources and the existence of entrepreneur entrepreneurs processed palm into coconut sugar superior products. the sample of research was deliberately determined by 20 sugarcane craftsmen. The formulation of coconut sugar coconut development strategy was analyzed through SWOT analysis (Strengths, Weaknesses, Opportunities, Threats).Results shows that the strategy that needs to be applied in the form of Aggressive Strategy. From the SWOT matric can be known the strategy of coconut sugar entrepreneurs as follows : experience and entrepreneurial spirit of entrepreneur who owned and supported the potential of local resources as a force in realizing coconut sugar production goes continuously. Increased coconut production potential increase tends to increase especially the existence of partnership relationship between coconut business entrepreneur and business opportunity is still wide open and continuous development from government and related institution
PENGARUH PERSEPSI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN SUKARELA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO Ani Kusbandiyah; Rina Mudjiyanti; Hardiyanto Wibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIV No.2 September 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

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

Abstract

This study aims to obtain empirical evidence the influence of application of PP 46 2013 against voluntary compliance for small medium enterprisess with specific gross circulation. Application of PP 46 on measure from top of perceptual 46 PP with indicators measuring the simplicity, ease, justice, and removal of administrative sanctions. Research data obtained through the dissemination of a questionnaire as many as 120 of the fruit to the respondents i.e. SMEC PP Number 46 by 2013, which are deposit SPT in KPP Pratama Purwokerto started on 25 March until 4 April 2015. The results of this study concluded that perceptions the PP Number 46 2013 effect on voluntary compliance by taxpayers who have certain gross circulation on KPP Pratama Purwokerto. It is attested from the value of significance of 0.000.Keywords: Voluntary Compliance, the perception of PP 46-year 2013.
PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019) Robi Ridhayatul Gaos; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11218

Abstract

This study aims to find empirical evidence of the influence of corporate governance and firm size on financial distress. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was purposive sampling and obtained a sample of 40 samples that met the criteria. The data analysis technique used is multiple regression analysis. The financial distress criteria in this study measured using the Z-score in Altman's financial distress prediction model. Based on the study results, it can be concluded that managerial ownership, the board of commissioners, and the audit committee have no effect on financial distress, while the board of directors has a positive and significant effect on financial distress and firm size has a negative and significant effect on financial distress.
ANALISIS RESPON PASAR TERHADAP PENGUMUMAN SAHAM BONUS PADA BURSA EFEK INDONESIA Siti Murtopingah; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1767

Abstract

This study is to analysis the market response to the announcement of bonus share in Indonesia Stock Exchange. The response is indicated by the abnormal return. The method applied is event study using windows 15 days, 7 days before announcement and 7 days after announcement. The sample was selected purposively method in observation period of 2008 – 2014. Along the period, 24 companies were taken as sample. A hypothesis testing was done using paired sample t test. The statistical analysis proves that there is no significant difference of abnormal return between the period before and the period after the bonus share announcement.Keywords : Bonus Share, Market Response, Abnormal Return, Event Study
The Effect of Cafe Atmosphere on Loyalty through Customer Satisfaction Rina Mudjiyanti; Maratus Sholihah
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.908 KB) | DOI: 10.56070/ibmaj.v1i1.5

Abstract

The lifestyle of people who like to go out for coffee has made many people open businesses. With the products or prices offered not much different, this makes it difficult for business owners to get loyal customers because of the many competitors. The atmosphere can be an alternative to distinguish one cafe from another. This study aims to determine the effect of atmosphere on consumer satisfaction and loyalty, and to determine the effect of cafe atmosphere on loyalty through customer satisfaction. This study uses a quantitative approach, where research focuses on measuring and analyzing cause-and-effect relationships between several variables. The research sample used was 100 cafe customers and data were obtained through distributing questionnaires. Data analysis using PLS obtained the results that the atmosphere has an effect on consumer satisfaction. Atmosphere also affects consumer loyalty. The unique finding of this research is that the cafe atmosphere affects loyalty through customer satisfaction.
Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.5 KB) | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
Co-Authors Andra Tiara Syafira Ani Kusbandiyah Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dwi Shafamega Azzahra Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ira Hapsari Ira Hapsari Irawan Randikaparsa Iwan Fakhruddin Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Nur Isna Inayati Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Siti Murtopingah Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra