Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia
Cahyani, Meti Regita
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention Larasati, Meita; Nugroho, Arif Widodo; Rahayu, Dewi Pudji; Susanti, Susi; Cahyani, Meti Regita
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25171

Abstract

Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as independent variables, with Whistleblowing Intention as the dependent variable. The sample consists of 202 auditors working at Public Accounting Firms (PAF) in East and South Jakarta. Data were analyzed using SmartPLS version 4.0.93.Research findings: The results show that Attitudes, Subjective Norms, and Perceived Behavioral Control positively influence whistleblowing intentions. However, Gender does not have a significant effect. Collectively, the variables influence whistleblowing intentions, with an adjusted R-square of 32.10%.Theoretical Contribution/Originality: This study expands the limited research on whistleblowing in Indonesia, particularly among external auditors, and provides empirical evidence concerning behavioral factors influencing whistleblowing intentions.Practitioner/Policy implication: The findings offer guidance for organizations in developing effective training, internal policies, and reporting systems to strengthen whistleblowing culture and support fraud prevention.Research limitation/Implication: Whistleblowing intentions are explained by only 32.10% of the tested variables, indicating that 67.90% is influenced by other factors such as religiosity, professionalism, and perceived good governance. Future research should include additional variables and larger samples to capture broader behavioral dynamics.
Co-Authors Dewi Pudji Rahayu Larasati, Meita Nugroho, Arif Widodo Susi Susanti Zulpahmi