Article Per Year (5 Year)
p-Index From 2021 - 2026
8.086
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
Prophetic Accounting: Disquiet in the Era of Postmodernism Witono, Banu; Ariani, Rina Kurnia; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

Abstract

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its “rebellion” over the reality of accounting that is developing in the capitalistic world.
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Wijayanti, Rita; Ariani, Kurnia Rina; Suyatmin, S
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven.
Pengaruh Pengetahuan Investasi, Modal Minimal, Teknologi Informasi dan Toleransi Risiko Terhadap Minat Berinvestasi Mahasiswa Pada Platform Ajaib Maya Anggraini, Endah; Rina Ariani, Kurnia
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1683

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana minat mahasiswa untuk berinvestasi di platform Ajaib dipengaruhi oleh pemahaman mereka tentang investasi, modal minimum, teknologi informasi, dan toleransi risiko. Mahasiswa dari Universitas Muhammadiyah Surakarta dan Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret menjadi subjek penelitian. Kuesioner diberikan kepada 200 responden sebagai bagian dari pendekatan penelitian kuantitatif untuk mengumpulkan data. Untuk memastikan hubungan antara variabel independen dan dependen, analisis regresi linier berganda digunakan untuk memeriksa data yang dikumpulkan. Data penelitian memperlihatkan jika minat mahasiswa untuk berinvestasi sangat dipengaruhi oleh teknologi informasi, toleransi risiko, uang minimum, dan pengetahuan investasi. Faktor modal minimal dan toleransi risiko berdampak yang lebih dominan dibandingkan faktor lainnya. Temuan ini mengindikasikan bahwa mahasiswa lebih tertarik untuk berinvestasi ketika modal awal yang dibutuhkan relatif rendah dan ketika mereka memiliki pemahaman yang baik terkait risiko investasi. Selain itu, perkembangan teknologi informasi juga menjadi faktor penting yang mendukung kemudahan akses investasi bagi mahasiswa. Penelitian ini diharapkan dapat memberikan kontribusi bagi akademisi, investor pemula, serta pihak yang berkepentingan dalam memahami faktor-faktor yang mempengaruhi keputusan investasi mahasiswa.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Wardati, Safari Dwi; Shofiyah, Shofiyah; Ariani, Kurnia Rina
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 3 No. 4 (2021): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i4.2015

Abstract

This study aims to determine the effect of the influence of the board of commissioners, board of directors, audit committee, and company size on the company's financial performance. The method used in this research is quantitative method. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during 2014-2020 with a total of 20 companies. Sampling was carried out using purposive sampling technique, the criteria determined were state-owned companies listed on the Indonesia Stock Exchange for the period 2014-2020, companies publishing annual reports successively for the period 2014-2020, which can be accessed through the Indonesia Stock Exchange website (www. idx.co.id) or can be accessed from the website of each company, and the Company publishes all data needed for research analysis. Based on the sample selection process, there were 13 companies that were sampled with a 7 year research period so that the number of samples was 91 samples. The results of this study are the board of directors and the audit committee have an effect on the company's financial performance. Meanwhile, the board of commissioners and the size of the company have no effect on the company's financial performance.
Pengaruh Persepsi Keamanan, Kemudahan Bertransaksi, Kepercayaan Konsumen, Kualitas Produk, dan Harga Terhadap Keputusan Pembelian Pada Marketplace Tokopedia Prabow, Vivian Aulia Azzah; Kurnia Rina Ariani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1324

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh persepsi keamanan, kemudahan bertransaksi, kepercayaan konsumen, kualitas produk, dan harga terhadap keputusan pembelian pada marketplace Tokopedia. Subjek dalam penelitian ini adalah mahasiswa Program Studi Akuntansi Universitas Sebelas Maret dan Universitas Muhammadiyah Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data berupa penyebaran kuisioner kepada 169 responden. Temuan penelitian menunjukkan bahwa secara individu, faktor persepsi keamanan, kepercayaan konsumen, kualitas produk, dan harga memiliki pengaruh yang signifikan terhadap keputusan pembelian, sementara kemudahan bertransaksi tidak memberikan pengaruh yang signifikan. Koefisien determinasi menunjukkan bahwa variabel independen mampu menjelaskan sebesar 57,4% variasi keputusan pembelian. Temuan ini memberikan implikasi penting bagi pengelola marketplace untuk meningkatkan aspek keamanan, membangun kepercayaan konsumen, menjaga kualitas produk, serta menetapkan harga yang kompetitif.
Pengaruh Pengetahuan, Kepercayaan, Kemudahan, Dan Media Sosial Terhadap Minat Berdonasi Pada Aplikasi Crowdfunding Kitabisa.Com Hapsari, Destina Rusi Dwi; Kurnia Rina Ariani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1458

Abstract

Kemajuan teknologi informasi telah mempermudah berbagai aspek kehidupan manusia, termasuk dalam aktivitas berdonasi. Platform crowdfunding seperti Kitabisa.com memberikan alternatif baru bagi masyarakat, khususnya generasi muda, untuk berdonasi secara praktis, mudah, cepat, dan transparan. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan, kepercayaan, kemudahan, dan media sosial terhadap minat berdonasi melalui aplikasi Kitabisa.com. Penelitian ini menggunakan teknik quota sampling dengan jumlah sampel masing-masing 100 mahasiswa dari Program Studi S-1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta dan Universitas Diponegoro. Dari hasil analisis regresi linear berganda didapatkan bahwa pengetahuan, kepercayaan, kemudahan, dan media sosial masing-masing berpengaruh positif secara signifikan terhadap minat berdonasi melalui platform Kitabisa.com. Selain itu, uji beda menunjukkan tidak terdapat perbedaan minat berdonasi antara mahasiswa kedua universitas. Temuan ini menguatkan bahwa faktor personal, faktor platform seperti kepercayaan dan kemudahan penggunaan, serta peran media sosial berkontribusi secara signifikan dalam membentuk perilaku berdonasi di era digital.
Pengaruh Tunneling Incentive, Leverage, Manajemen Pajak, Profitabilitas, Exchange Rate, dan Mekanisme Bonus Terhadap Transfer Pricing Candrawati, Aisha; Ariani, Kurnia Rina
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8701

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tunneling incentive, leverage, manajemen pajak, profitabilitas, exchange rate, dan mekanisme bonus terhadap praktik transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Sampel dipilih melalui teknik purposive sampling dengan kriteria: perusahaan manufaktur yang menerbitkan laporan keuangan lengkap, memiliki data relevan, dan dikendalikan oleh pemegang saham asing minimal 20%. Teknik analisis yang digunakan adalah regresi logistik, didahului oleh analisis deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tunneling incentive, manajemen pajak, dan profitabilitas berpengaruh signifikan terhadap transfer pricing, sedangkan leverage, exchange rate, dan mekanisme bonus tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan kepemilikan asing yang dominan, beban pajak tinggi, dan tingkat profitabilitas besar cenderung melakukan praktik transfer pricing untuk memaksimalkan laba dan efisiensi pajak.
The Effect of Tax Awareness and Tax Service Satisfaction on Tax Compliance: E-Filing as A Moderating Variable (A Case Study at the Sukoharjo Tax Office) Fauzan, Dzulfiqar Nur; Ariani, Kurnia Rina
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47805

Abstract

The purpose of this study is to analyze the influence of taxpayer awareness and tax service satisfaction on taxpayer compliance: e-filing as a moderating variable (Case Study at the Sukoharjo Tax Office). This study uses a quantitative approach. The data used are primary data, obtained by distributing questionnaires to taxpayers who are about to fulfill their tax obligations and have used e-filing at the Sukoharjo Tax Office, using a Likert scale. The population in this study is all individual taxpayers registered within the jurisdiction of the Sukoharjo Tax Office. The Slovin formula was used to determine the sample size required for this study. Based on the Slovin formula, the sample size for this study was determined to be 217 respondents. The data analysis method employed in this study was descriptive, utilizing a quantitative approach and Statistical Products and Services Solutions (SPSS) software to determine the significance level of each independent variable coefficient on the dependent variable. The results of this study indicate that Taxpayer Awareness has a significant effect on Taxpayer Compliance. Tax Service Satisfaction does not have a substantial impact on Taxpayer Compliance. E-Filing does not affect Taxpayer Compliance. E-Filing is unable to moderate the relationship between Taxpayer Awareness and Taxpayer Compliance. E-Filing is unable to moderate the relationship between Tax Service Satisfaction and Tax Compliance.
Cultivating a Culture of Safety in the Hospitality Industry : The Interplay of Employee Training, Awareness, and Sexual Harassment Mitigation Prasetya, Farid Adi; Veno, Andri; Ariani, Kurnia Rina
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2024): Benefit : Volume 9 Desember No 2 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.9989

Abstract

This research explores the complex dynamics of sexual harassment in the hospitality industry, specifically in five provinces in Indonesia known for their high concentration of hotels. It also examines a selection of star-rated hotels that have implemented training programs to address sexual harassment. This study delves into the relationship between employee training, awareness, and sexual harassment prevention. It adopts a quantitative approach with the participation of 140 HR managers from star-rated hotels. The results highlight a strong connection between staff training and increased sexual harassment mitigation, underscoring the importance of thorough training programs. Employee awareness plays a vital role in influencing the effectiveness of preventative measures. Practical implications involve industry-wide efforts to promote a safety culture and enforce zero-tolerance policies via specialized training and public awareness campaigns. Although the study is focused on specific regions and establishments, it lays the groundwork for further exploration into sexual harassment in various hospitality settings, training techniques, cross-cultural factors, and changing regulations. Future research needs to delve deeper into the complexities of sexual harassment within the broad industry.
The Effect Of Liquidity And Solvency On Company Value With Good Corporate Governance As Moderating Variables Prayoga, Anang; Ariani, Kurnia Rina
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan solvabilitas terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Metode pemilihan sampel menggunakan purposive sampling pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019. Variabel bebas yang digunakan dalam penelitian ini adalah Likuiditas dan Solvabilitas. Variabel terikatnya adalah Nilai Perusahaan, dan variabel pemoderasinya adalah Good Corporate Governance yang diproksikan oleh Dewan Komisaris. Alat analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program IBM SPSS Versi 23 yang didahului dengan analisis deskriptif dilanjutkan dengan analisis klasik pengujian asumsi, pengujian hipotesis menggunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa likuiditas dan solvabilitas berpengaruh terhadap nilai perusahaan dan good corporate governance mampu memperkuat hubungan antara likuiditas dan solvabilitas terhadap nilai perusahaan.
Co-Authors Agustina Irawati Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri Veno Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Banu Witono Cahyo, Putri Asisiah Nur Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Filzah Danuarti Atikah Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Hidayah, Eri Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto Lanang Surya Ramadhan Linda Purba Ningrum Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam, N Nursiam, Nursiam Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizal Syahri Alfani Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry