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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Journal of Innovation in Business and Economics Competitive Jurnal Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdimas Sangkabira Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Riset Ekonomi dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Sahwahita: Community Engagement Journal Aktsar: Jurnal Akuntansi Syariah JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata
Aripratiwi, Ratna Anggraini
UIN Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Public Health Social Sciences Other

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Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies) Aripratiwi, Ratna Anggraini; Khoirul Umam Hasbiy
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1338

Abstract

This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.
TRANSFORMASI SISTEM AKUNTANSI PUBLIK DAN TANTANGAN PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Natasya Putri Wardani; Ratna Anggraini Aripratiwi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.7114

Abstract

Tujuan dari penelitian ini untuk menganalisis efektivitas reformasi tersebut terhadap kualitas pelaporan keuangan pemerintah daerah, dengan fokus pada sejauh mana penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual mampu memperkuat transparansi, akuntabilitas, serta sistem pengendalian internal. Melalui metode penelitian kualitatif, data dikumpulkan melalui studi kepustakaan berupa jurnal, regulasi, serta Laporan Hasil Pemeriksaan (LHP) BPK periode 2019–2023. Landasan teori reformasi akuntansi publik dan Standar Akuntansi Pemerintahan (SAP) berbasis akrual menjadi pijakan utama analisis. Hasil penelitian menunjukkan bahwa penerapan SAP berbasis akrual mampu meningkatkan opini Wajar Tanpa Pengecualian (WTP) secara signifikan, dari 62% pada 2019 menjadi lebih dari 84% pada 2023. Namun, terdapat disparitas antarwilayah, di mana daerah maju seperti Jawa mencapai 95% WTP, sementara Papua-Maluku hanya 65%, dipengaruhi keterbatasan SDM, infrastruktur teknologi, dan komitmen pimpinan daerah. Reformasi ini juga terbukti memperkuat sistem pengendalian internal dengan menurunnya jumlah kasus ketidakpatuhan dan kerugian negara, meskipun tantangan berupa kelemahan auditor internal dan kurang optimalnya pemanfaatan teknologi masih terjadi.
Integritas Kebenaran Akuntan Publik di KAP "ABC" Surabaya (Studi Fenomenologi) Aripratiwi, Ratna Anggraini
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8738

Abstract

This study aims to obtain a deep meaning for public accountant integrity in Public Accounting Firm “ABC” Surabaya through a phenomenology approach. Revealing public accountants' integrity because of the many public accountants is still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and exercising an integrity attitude, whether to defend or even take it off for a particular purpose. And in the end, bring up a variety of diverse meanings of pure integrity and pragmatic integrity.
Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan Aripratiwi, Ratna Anggraini
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.22335

Abstract

This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. 
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Analisis Penganggaran pada Kinerja Keuangan UMKM Sidoarjo Tri Sukma Yuwana; Ratna Anggraini Aripratiwi
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 1 (2026): JEBRA
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/xmgz5803

Abstract

Penelitian ini bertujuan untuk menganalisis praktik penganggaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Sidoarjo serta pengaruhnya terhadap kinerja keuangan. UMKM memiliki peran penting dalam perekonomian daerah, namun masih menghadapi kendala dalam pengelolaan keuangan, terutama terkait dengan penyusunan anggaran. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus pada satu UMKM sektor kerajinan. Data diperoleh melalui wawancara semi-struktural, observasi, dan dokumentasi, kemudian dianalisis dengan model Miles, Huberman, dan Saldaña yang mencakup reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa praktik penganggaran pada UMKM masih berada pada tahap sederhana dan sebagian besar belum terdokumentasi secara formal. Meski demikian, penganggaran sederhana terbukti memberikan dampak positif dalam membantu mengendalikan biaya, menjaga arus kas, serta memperkirakan kebutuhan modal kerja. Hambatan utama yang dihadapi UMKM adalah keterbatasan pengetahuan akuntansi, minimnya akses pelatihan, serta keterbatasan sumber daya manusia. Penelitian ini juga menegaskan adanya hubungan positif antara penyusunan anggaran dan kinerja keuangan, di mana UMKM yang memiliki anggaran lebih terarah cenderung mampu meningkatkan efisiensi biaya dan profitabilitas. Oleh karena itu, peningkatan literasi akuntansi serta dukungan eksternal berupa pelatihan dan pendampingan sangat diperlukan untuk memperbaiki praktik penganggaran dan memperkuat kinerja keuangan UMKM secara berkelanjutan.
Analisis Pemahaman Nilai Informasi dalam Pelaporan Keuangan pada Pusat Pengembangan Bisnis Disalah Satu Universitas Surabaya Sefian Oktaviano; Ratna Anggraini Aripratiwi
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 1 (2026): JEBRA
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/a4nc1n87

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi nilai informasi dalam pelaporan keuangan di Pusat Pengembangan Bisnis (PUSBIS) pada Salah Satu Universitas yang ada di Surabaya. Faktor-faktor yang dikaji meliputi efektivitas penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual, pengawasan internal, kompetensi sumber daya manusia, serta komitmen organisasi. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk memperoleh pemahaman mendalam mengenai kondisi faktual di lapangan. Data dikumpulkan melalui wawancara mendalam, observasi, studi dokumentasi, dan diskusi terfokus (FGD). Hasil penelitian menunjukkan bahwa penerapan SAP belum berjalan konsisten, ditandai dengan masih adanya praktik pencatatan berbasis kas yang menyebabkan berkurangnya relevansi dan keandalan informasi keuangan. Selain itu, kompetensi SDM yang belum merata dan lemahnya komitmen organisasi pada tingkat operasional turut menurunkan integritas pelaporan. Temuan ini menegaskan perlunya penguatan pedoman akuntansi internal, peningkatan kapasitas SDM melalui pelatihan akuntansi akrual, serta optimalisasi sistem pengawasan dan budaya kerja berbasis akuntabilitas di seluruh unit PUSBIS.
Mengungkap Gaya Komunikasi Auditor dalam Perspektif Genderlect Styles Faadhilah, Amanda; Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Muflihin, Mohammad Dliyaul
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11413

Abstract

Penelitian ini bertujuan untuk menganalisis gaya komunikasi auditor dalam perspektif Genderlect Styles serta implikasinya dalam praktik audit. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus pada salah satu Kantor Akuntan Publik di Surabaya. Data diperoleh melalui wawancara mendalam dan observasi partisipatif, kemudian dianalisis menggunakan kerangka teori Genderlect Styles yang dikemukakan oleh Deborah Tannen. Hasil penelitian menunjukkan bahwa praktik komunikasi auditor tidak bersifat dikotomis berdasarkan gender, melainkan bersifat adaptif melalui pemaduan gaya Report Talk dan Rapport Talk sesuai konteks interaksi audit. Meskipun terdapat kecenderungan gaya komunikasi tertentu, auditor secara situasional menyesuaikan pendekatan komunikasi dalam merespons dinamika klien. Temuan ini mengindikasikan bahwa fleksibilitas komunikasi sejalan dengan prinsip komunikasi dua arah dalam SA 260 dan berkontribusi terhadap efektivitas komunikasi audit. Penelitian ini menegaskan bahwa pendekatan komunikasi yang adaptif menjadi faktor penting dalam mendukung kualitas audit.
Co-Authors Ade Irma Suryani Lating Adhityawati Kusumawardhani Ahmad Syaifudin Ajeng Tita Nawangsari Anggreyani, Meilia Lestina Putri Annisa Nur Aini Aristantia, Selvia Eka Binti Habibah Dhiyaul Auliyah Sofyanti Dian Anita Nuswantara Dwimartha, Annisa Rizky Faadhilah, Amanda Fahindra, Farizky Alif Owen Ferdiansyah, Mochammad Farhan Fima Irnadianis Ivada Fitri, Desica Widi Al Hanafi, Usman Bagus Hasbullah Hasbullah Ihza Mahendra, Moch. Yusril Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Khoirul Umam Hasbiy Khoirul Umam Hasbiy Krisna Krisna Bagus Sajiwo Kurniawan, Moch Rizqi Bagus M. Achsin M. Achsin M. Luthfillah Habibi Mahfud, Lauhil Gilang Maulana Moch. Yusril Ihza Mahendra Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Muhammad Fakhri Zamzami Natasya Putri Wardani Norbertus Purnomolastu Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nuraini, Ayu Risma Nurul Hasanah M. Zach Nusaibah Samiyah Iroyna Paramita, Virgin Diana Rahayu, Hastanti Agustin Rifda Fitrianty Romaisyah, Luqita Sefian Oktaviano Sholihah, Mar’atus Susanto, Febry Fabian Tri Sukma Yuwana Unti Ludigdo Yoga Adi Prayogi Yudhanti, Ashari Lintang