Article Per Year (5 Year)
p-Index From 2021 - 2026
10.826
P-Index
This Author published in this journals
All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pemberdayaan Masyarakat Madani (JPMM) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Penentuan harga obligasi dan teori tingkat bunga Jurnal Karinov Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Journal of Social Science Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific JURNAL AKUNTANSI DAN BISNIS INJURITY: Journal of Interdisciplinary Studies Journal of Business, Social and Technology Journal of Social Science Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Rida Prihatni
Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 95 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 95 Documents
Search

 6   7   8   9   10 
Analysis of Financial and Non-Financial Factors on Fixed Assets Revaluation in Banking Companies Ahmad Rifai; Prihatni, Rida; Sumiati, Ati
Interconnection: An Economic Perspective Horizon Vol. 1 No. 2 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i2.37

Abstract

This research was conducted to find the influence of leverage, liquidity, fixed asset intensity, firm size, management ownership, and independent commissioners on fixed asset revaluation. The data used in this research is secondary data in the form of financial statements and annual reports obtained through the company's website or the Indonesia Stock Exchange (IDX). The population in this study were banking sector companies listed on the IDX in 2020 - 2022. The sample selection in this study used the purposive sampling technique and resulted in 44 companies as the sample studied. This research uses quantitative methods. The analysis technique used is descriptive statistical analysis and logistic regression analysis. The results of this research indicate that fixed asset intensity and company size have a positive effect on fixed asset revaluation. Meanwhile, leverage, liquidity, management ownership, and independent commissioners have no effect on fixed asset revaluation.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Umur Perusahaan Terhadap Islamic Social Reporting Musthofa Hadi; Prihatni, Rida; Susanti, Santi
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.0601.04

Abstract

This study aims to determine the effect of company size, profitability, liquidity, and company age on Islamic Social Reporting (ISR). The study utilizes quantitative methods and employs regression analysis to analyze data collected from purposive sampling and use non participant observation. The results of the study indicate that the company size has impact ISR practices, profitability has impact ISR practices, liquidity has not impact ISR practices, company age has impact ISR practices.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairani, Permata; Prihatni, Rida; Yusuf, Muhammad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i10.10823

Abstract

This research aims to analyze the effect of managerial ownership, institutional ownership, leverage, accounting conservatism, and tax planning on earnings management. This research uses a quantitative method with a unit of analysis of companies listed on the Indonesia Stock Exchange. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2022 - 2023. The samples were 52 companies, the selection used Non-Probability Sampling method with purposive sampling technique. This research uses multiple regression methods to investigate the relationship between each independent variable on earnings management and uses of Eviews 12. The results of this research indicate that leverage and accounting conservatism affect earnings management. Meanwhile, managerial ownership, institutional ownership, and tax planning have no effect on earnings management.
Determinants of Dividend Policy During the COVID-19 Pandemic Prihatni, Rida
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3752

Abstract

This study aims to examine the effect of company growth, profitability, free cash flow, and corporate social responsibility (CSR) on dividend policy during the COVID-19 pandemic. The dependent variable of this study is dividend policy, while the independent variables are company growth, profitability, free cash flow, and CSR. The population of this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2021. Sampling is based on purposive sampling. The sample criteria are manufacturing companies listed on the IDX in 2020–2021, using rupiah currency in their financial statements, and having complete financial statement data. The data analysis technique used in this study was logistic regression. The results showed that company growth and free cash flow did not affect dividend policy, while return on assets (ROA) and CSR had a positive effect on dividend policy. The value of the coefficient of determination (R²) shows that 34.6% of the dividend policy of the consumption industry subsector for the 2020–2021 period can be explained by company growth, profitability, free cash flow, and CSR. This research suggestion is that future research is expected to use other independent variables besides those contained in this study, such as other financial and non-financial variables. In addition, future research can use other measurement proxies, expand the research sector, and extend the research period so that the research scope becomes wider.
Pengaruh Cash Holding dan Profitabilitas terhadap Perataan Laba dengan Reputasi Auditor sebagai Variabel Moderasi Zahra Rifalda; Tresno Eka Jaya R; Rida Prihatni
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2918

Abstract

The purpose of this research is to look at how auditor reputation acts as a moderator between cash on hand, profitability, and income smoothing. For this study, we used quantitative research strategy based on secondary data collected from the financial reports of banking sub-sector firms listed on the IDX between 2020 and 2023. You may find these reports on the IDX website or the linked company's website. The researcher used the purposive sampling approach to choose the sample based on predetermined criteria. The total number of observations for the 2020–2023 period was 124, and 47 firms were including in the final sample. Logistic regression analysis and moderated regression analysis were utilised to analyse the data, with the assistance of the SPSS program, version 26. The results of the study's hypothesis testing show that auditor reputation has no effect on income smoothing, profitability has no effect on income smoothing, cash holding has no effect on income smoothing, auditor reputation is able to minimise the effect of cash holding on income smoothing, auditor reputation is able to minimise the effect of profitability on income smoothing.
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.
The Influence of Budget Goal Clarity, Budget Participation, and Accounting Information Systems on Managerial Performance with Organizational Commitment as a Moderating Variable (A Study on the Cosmetics Industry in Java Island) Regina Aprianti; Etty Gurendrawati; Rida Prihatni
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14800

Abstract

This study aims to analyze the effect of budget target clarity, budgeting participation, and accounting information systems on managerial performance, as well as the role of organizational commitment as a moderating variable. The study was conducted on cosmetic industry companies operating in Java Island. The research approach used is quantitative with a survey method. Data were collected through the distribution of questionnaires to managers and finance staff involved directly in the budgeting process. Data analysis was conducted using Moderated Regression Analysis (MRA). The results show that budget target clarity, budgeting participation, and accounting information systems positively affect managerial performance. In addition, organizational commitment was found to strengthen the relationship between these three independent variables and managerial performance. These findings highlight the importance of clear budget planning, active participation in the budgeting process, and the use of adequate accounting information systems to improve managerial performance, especially when supported by high organizational commitment.
PEMANFAATAN TEKNOLOGI FINANSIAL (FINTECH) UNTUK MENINGKATKAN INKLUSI KEUANGAN PADA UMKM Slamet abdul azis; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.870

Abstract

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.
The Effect of Profit Persistence, Book Tax Differences and Capital Structure on Profit Quality with Accounting Conservatism as a Moderation Variable (Empirical Study on Service Companies Listed on the IDX for the 2021-2023 Period)" Rahwana, Rudy; Prihatni, Rida; Musyaffi , Ayatulloh Michael
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 6 (2025): INJURITY: Journal of Interdisciplinary Studies
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i6.1441

Abstract

This study aims to analyze the effect of profit persistence, book-tax differences, and capital structure on profit quality, with accounting conservatism serving as a moderating variable. Utilizing secondary data from the financial statements of service companies listed on the Indonesia Stock Exchange during the 2021-2023 period, the research employs a quantitative method with a causal design. The findings indicate that profit persistence has a positive effect on profit quality, suggesting that stable earnings are perceived as high-quality profits. Conversely, book-tax differences do not significantly impact profit quality, indicating that legal policy differences rather than manipulation may explain this relationship. Additionally, capital structure is shown to have a negative effect on profit quality, as higher debt levels may raise financial risk and lower market reactions to profits. Importantly, accounting conservatism is found to moderate the relationship between profit persistence and profit quality, as well as between book-tax differences and profit quality. Furthermore, it enhances the relationship between capital structure and profit quality, indicating that conservative accounting practices can improve the reliability of reported profits. This research provides valuable insights for investors and corporate management, highlighting the importance of profit quality and the need for effective management strategies to enhance financial reporting.
Analysis of management accounting information on competitive advantage in servitized manufacturing firms with decision making effectiveness and innovation by mediation Nugroho, Andri Setyato; Purwohedi, Unggul; Prihatni, Rida
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2971

Abstract

This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alisha Putri, Siti Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fahrizal, Rifki Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hamidi, Mohammad Syafril Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Margie, Lyandra Aisyah Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muhammad Zairin, Gentiga Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Rokhayani, Rokhayani Santi Susanti, Santi Saw Tek Wei, Andrew Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sih Afsari Utami, Andini Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam Zulviana, Saumi