Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Karya Sistem Informasi dan Sains Jurnal Riset Akuntansi dan Keuangan
Kristanti, Putriana
Universitas Kristen Duta Wacana
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PENGARUH PROFITABILITAS, UMUR, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Mau, Jefrianus; Prasasyaningsih, Indri; Kristanti, Putriana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.15

Abstract

; "> This study aims to examine the influence of profitability, age, and size of the company on the capitalstructure. Population in this research is the company's property and real estate listed on theIndonesia Stock Exchange in 2010-2014. There are 24 companies with the data for 5 years as manyas 120 data that meet the criteria of the study sample that has been set. Variables used in this studywere independent variables consisting of profitability as measured by ROE, firm size, firm age andthe dependent variable is capital structure. These results indicate that profitability as measured byROE negative effect on the capital structure, age did not affect the company's capital structure andthe size of the company's positive impact on the capital structure.Keywords: profitability, firm’s age, firm’s size, capital structure
PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Harahap, Edwar Eka; Kristanti, Putriana
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 2 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.142.331

Abstract

-
PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten) Kristanti, Putriana; Andalas, Purwani Retno; Respati, Agustini Dyah
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.181

Abstract

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance
PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA Sari, Rut Puspita; Kristanti, Putriana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.111.252

Abstract

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
PENGEMBANGAN ARSITEKTUR SISTEM INFORMASI KEUANGAN GEREJA KRISTEN JAWA Rosa Delima; Putriana Kristanti
Jurnal Eksplorasi Karya Sistem Informasi dan Sains Vol 9, No 1 (2016): Arsitektur Sistem Informasi
Publisher : Duta Wacana Christian University

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

Abstract

Pengembangan Sistem Informasi Keuangan ditujukan untuk mendukung proses pengolahan data keuangan yang lebih efisien, cepat, dan akurat. Gereja Kristen Jawa sebagai sebuah organisasi juga membutuhkan dukung sebuah sistem informasi agar pengelolaan keuangan dapat lebih baik, akurat, dan transparan. Untuk proses pengembangan sistem yang sistematis dan bertahap dibutuhkan sebuah blueprint yang memuat arsitektur utama dari sistem. Dalam penelitian ini dikembangkan sebuah arsitektur Sistem Informasi Keuangan Gereja Kristen Jawa (SIKGKJ) dengan menggunakan pendekatan Enterprise Architecture. Melalui pendekatan ini arsitektur pada SIKGKJ memiliki empat elemen utama yaitu arsitektur bisnis, arsitektur aplikasi, arsitektur informasi dan arsitektur teknis
PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA Rut Puspita Sari; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.111.252

Abstract

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
PENGEMBANGAN ASPEK LEGAL FORMAL DAN PENGEMBANGAN USAHA KELOMPOK TANI ORGANIK Putriana Kristanti; Purwani Retno Andalas; Agustini Dyah Respasti
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.121.183

Abstract

This article is the result of science and technology program implementation for the community. Thisservice program aims to help solve the problems of partners, which are Organic Farmers GroupMulyo Karangdowo Sesarengan that located in the district Klaten, Central Java. The groups is noyet gained recognition from local authorities and other parties. The solve problem through informaldiscussion groups, counseling, workshops, and mentoring. Service held by the method: situationanalysis, problem identification, determining the purpose of work, problem-solving plan, socialapproach, implementation, and evaluation of activities and results. The outcome of this programare: (1) the legal aspect are the PIRT and the status of the group; (2) the formal aspects, namely theArticles of Association, the organizational structure, a list of management board, job descriptions,and standard operating procedures; (3) business aspects of organizational, marketing, and financialmanagement and financial reporting.Keywords: farmers group, formal legal aspects, articles of association, business aspects
PENGARUH PROFITABILITAS, UMUR, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Jefrianus Mau; Indri Prasasyaningsih; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.15

Abstract

; "> This study aims to examine the influence of profitability, age, and size of the company on the capitalstructure. Population in this research is the company's property and real estate listed on theIndonesia Stock Exchange in 2010-2014. There are 24 companies with the data for 5 years as manyas 120 data that meet the criteria of the study sample that has been set. Variables used in this studywere independent variables consisting of profitability as measured by ROE, firm size, firm age andthe dependent variable is capital structure. These results indicate that profitability as measured byROE negative effect on the capital structure, age did not affect the company's capital structure andthe size of the company's positive impact on the capital structure.Keywords: profitability, firm’s age, firm’s size, capital structure
PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Edwar Eka Harahap; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.329

Abstract

This study aims to prove empirically that religiosity affects the compliance of personal taxpayers, that is compliance with tax laws. Tax compliance has long been a problem for the government. Both the Old Testament Bible and the New Testament Bible state that taxes are the obligation of the population to their country. Fulfillment of obligations is a manifestation of obedience. Religiosity is one of the determinants of compliance with statutory regulations, including tax laws. This study divides religiosity into two, namely intrapersonal religiosity and interpersonal religiosity. Researchers used congregational respondents from churches in Yogyakarta City, Sleman Regency, Bantul Regency, and Duta Wacana Christian University employees. Distribution of questionnaires was conducted in April 2018. This study used a regression analysis method to examine the influence of independent variables (taxpayer compliance) on the dependent variable (religiosity). The test results show that there is a significant effect. The conclusion of this study is that religiosity has a positive influence on personal taxpayer compliance with tax laws. Keywords: interpersonal religiosity, intrapersonal religiosity, religiosity, taxpayer compliance  ABSTRAK Penelitian ini bertujuan untuk membuktikan secara empiris bahwa religiusitas berpengaruh terhadap kepatuhan wajib pajak pribadi, yaitu kepatuhan terhadap peraturan undang-undang perpajakan. Kepatuhan perpajakan telah lama menjadi permasalahan bagi pemerintah. Alkitab perjanjian lama maupun perjanjian baru menyebutkan bahwa pajak adalah kewajiban penduduk terhadap negara. Pemenuhan terhadap kewajiban merupakan wujud dari kepatuhan. Religiusitas merupakan salah satu faktor penentu kepatuhan terhadap peraturan undang-undang, termasuk undang-undang perpajakan. Penelitian ini membagi religiusitas menjadi dua yaitu religiusitas intrapersonal dan religiusitas interpersonal. Peneliti menggunakan responden jemaat dari gereja-gereja yang berada di Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, dan karyawan Universitas Kristen Duta Wacana. Penyebaran kuesionair dilakukan pada bulan April 2018. Penelitian ini menggunakan metode analisis regresi  untuk menguji adanya pengaruh variabel independen (kepatuhan wajib pajak) terhadap variabel dependen (religiusitas). Hasil pengujian menunjukkan bahwa terdapat pengaruh yang signifikan. Simpulan dari penelitian ini adalah religiusitas mempunyai pengaruh positif terhadap kepatuhan wajib pajak pribadi pada peraturan undang-undang perpajakan. Kata kunci: kepatuhan wajib pajak, religiusitas, religiusitas interpersonal, religiusitas intrapersonal
PENGARUH PROFITABILITAS, CASH FLOW, DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Rosmita Halena Rumengan; Xaveria Indri Prasasyaningsih; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.324

Abstract

-
Co-Authors Agnes Febrina Lero Agustini Dyah Respasti Agustini Dyah Respati Cerafika Sri Ningrum Dona Marselina Edwar Eka Harahap Harahap, Edwar Eka Indri Prasasyaningsih Jefrianus Mau Kimberly Emma Soselia Mau, Jefrianus Novaldo Fardinan Pangestu Prasasyaningsih, Indri Purwani Retno Andalas Purwani Retno Andalas, Purwani Retno Respati, Agustini Dyah Rosa Delima Rosmita Halena Rumengan Rut Puspita Sari Sari, Rut Puspita Xaveria Indri Prasasyaningsih