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Analisis Spesifik Rasio Perbankan Indonesia terhadap Return on Asset dan Return on Equity Kristiana, Deranika Ratna
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research is aimed to examine the influence of the banking specification ratio to the return on asset and the return on equity. The implication of this research is hoped to be able to give more understanding, especially for the emitter as the basic of the consideration in making decision to maximize the performance of the company and the shareholders. So, it has big return, for the investor in making the invested decision and for the banking customer in making the consideration in choosing the financial institution that will be become as the place to save the deposit or to propose the credit. The previous research is expected that the banking specification ratio gives the positive influence to the profitability. The test of the variables in this research will be done by entering the variables to a multiple analysis regression. The sample of this research is done to the national banking registered in the stock exchanges of Indonesia and that has the complete banking data in Indonesia from 2011 to 2015.

ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR Kristianti, Ika Puspita; Kristiana, Deranika Ratna
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus of control, individual demographical characteristics and the accountantâ€™s understanding of the code of ethics into the accountantâ€™s ethical behavior. This study use the basic theoretical framework of Kohlbergâ€™s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to modified study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotterâ€™s and the accountantâ€™s understanding of the code of ethics. This study is a quantitative study using a survey method to find the effect of independent variables, partially and simultaneously to ethical behavior. We analyze sample responses of 96 respondents who works as an accountant in financial industries include banks and non-banks. The result shows that locus of control and the accountantâ€™s understanding of the code of ethics relates positively and significantly to accountantâ€™s ethical behavior, while demographic characteristics are not a predictor of ethical behavior among accountant profession

Analisis Spesifik Rasio Perbankan Indonesia terhadap Return on Asset dan Return on Equity. Kristiana, Deranika Ratna
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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

This research is aimed to examine the influence of the banking specification ratio to the return on asset and the return on equity. The implication of this research is hoped to be able to give more understanding, especially for the emitter as the basic of the consideration in making decision to maximize the performance of the company and the shareholders. So, it has big return, for the investor in making the invested decision and for the banking customer in making the consideration in choosing the financial institution that will be become as the place to save the deposit or to propose the credit. The previous research is expected that the banking specification ratio gives the positive influence to the profitability. The test of the variables in this research will be done by entering the variables to a multiple analysis regression. The sample of this research is done to the national banking registered in the stock exchanges of Indonesia and that has the complete banking data in Indonesia from 2011 to 2015.

ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR Ika Puspita Kristianti; Deranika Ratna Kristiana
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus of control, individual demographical characteristics and the accountant’s understanding of the code of ethics into the accountant’s ethical behavior. This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to modified study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s and the accountant’s understanding of the code of ethics. This study is a quantitative study using a survey method to find the effect of independent variables, partially and simultaneously to ethical behavior. We analyze sample responses of 96 respondents who works as an accountant in financial industries include banks and non-banks. The result shows that locus of control and the accountant’s understanding of the code of ethics relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a predictor of ethical behavior among accountant profession

PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Deranika Ratna Kristiana
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size

PERSPEKTIF FAKTOR KEUANGAN DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Deranika Ratna Kristiana; Ivana Oktarina Sopacua; Cahyo Indraswono
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

This research aims to determine the financial factors that can influence punctuality in submitting financial reports on the consumption industry companies listed on the Indonesian Stock Exchange for four years (2017-2020). The financial factor used in this research is an independent variable: profitability projected with ROA, leverage to determine the debt ratio amount toward equity, and managerial ownership to determine how much the share ownership management influences the decision-making. The research sample consisted of 29 companies of the consumption industry selected using purposive sampling with specific criteria. The data analysis applies the analysis of regression panel data. This research result showed that ROA was not negatively influenced by punctuality in submitting the financial report, and managerial ownership influences positively and significantly on punctuality in submitting the financial report.

Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p16

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable Deranika Ratna Kristiana; Ika Puspita Kristianti
Journal of The Community Development in Asia Vol 5, No 1 (2022): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses.Â Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.

Potensi Financial Distress pada Bank Umum Berbasis RGEC Deranika Ratna Kristiana; Nada Devita Limbong; Atika Jauharia Hatta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45255

This study aims to analyze the effect of RGEC-based commercial bank soundness on potential financial distress. The independent variables in this study are NPL, LDR, Number of Board of Commissioners, Audit Committee Size, ROA, ROE and CAR, while the dependent variable in this study is financial distress as measured by the Bankometer method. The objects used in this study are commercial banks listed on the IDX and the publication of their financial statements for the period 2018 – 2020. The sampling technique in this study uses the purposive sampling method. The sample in this study was obtained by 40 commercial banks with 120 reports, but because there were 5 outlier data, only 115 financial statements were used as samples in the study. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variables NPL, ROE and CAR have a negative and significant effect on the potential for financial distress. The LDR, Audit Committee Size and ROA variables do not affect the potential for financial distress. The variable number of the Board of Commissioners has a positive and significant effect on the potential for financial distress. Keywords: Bank Soundness, Commercial Banks, RGEC, Financial Distress, Bankometer Method.

PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises

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