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All Journal Jurnal Bisnis dan Ekonomi Journal The Winners Eralingua : Jurnal Pendidikan Bahasa Asing dan Sastra Jurnal Ekonomi Integra JURNAL PENGABDIAN KEPADA MASYARAKAT MABIS: Manajemen dan Bisnis Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Governance Andalas
Anggraini, Reni Retno
Universitas Sanata Darma
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pendampingan Evaluasi dan Dokumentasi Proses Bisnis Desa Wisata Nglinggo Ilsa Haruti Suryandari; P . Rubiyatno; F.A. Joko Siswanto; Fr. Reni Retno Anggraini; Erico Dwi Setyawan
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 11, No 2 (2021): Desember 2021
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v11i2.1343

Abstract

The purpose of this program is to assist Nglinggo Tourism Village management in documenting its business process. Tourism services in Nglinggo are currently regarded to be operated smoothly, however, without sufficient documentation, it is difficult to conduct evaluation activities. Considering the importance of evaluation in the continuous development of the tourism village, business process documentation and evaluation is conducted. This community service was conducted mostly by training and advisory activities. In the advisory activities, program team assisted the management in business process identification, analysis and evaluation, as well as documentation. This documentation phase used Business Process Modeling Notation (BPMN) while evaluation utilized Quality Evaluation Framework (QEF). The results of this activity consist of documentation of business processes which include tourist services, recap of village tourism receipts and other related services. This service is expected to help Nglinggo Tourism Village to have business process documentation as a guide in order to achieve standards in tourism services.
HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA Anggraini, Francisca Reni Retno
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this paper is examining association between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004). The sample are firms which are listed in stock exchange of 29 countries identified by LaPorta et al. (2006) with financial statement periods ended at December 3 P'. Seven groups of hypothesis regarding the association between characteristics of security market regulation and earnings attributes are suggested and tested using Rank Spearman Test. The results suggest strong association between the minor part of security market regulation components and earnings attributes, except the smoothness, value relevance, and timeliness earnings. This study find that there is non-linear correlation between earnings attributes and components °f security market regulation. This study gives two contributions. First, to the international accounting literature, this study extends prior studies (i.e. Ali and Wang 2000; Ball et al. 2000; and Boonlert-U-Thai et al. 2006) and it also confirms the prior studies (i.e. Francis et al. 2004; Hail and Leuz 2006; and Boonlert- U-Thai et al. 2006). Second, to the capital market regulator, this study shows the benefit of security market regulation in order to increase the quality of financial reporting.
ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY Anggraini, Francisca Reni Retno; Siswanto, Fransiscus Asisi Joko
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.
PERENCANAAN KEUANGAN PRIBADI BAGI PENYANDANG DISABILITAS DI BALAI REHABILITASI TERPADU PENYANDANG DISABILITAS DAERAH ISTIMEWA YOGYAKARTA Ilsa Haruti Suryandari; Francisca Reni Retno Anggraini; Hansiadi Yuli Hartanto
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): April 2023
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v6i1.5330

Abstract

This community service activity aims to provide financial planning training at the Yogyakarta Special Region of Yogyakarta Special Region for the Integrated Rehabilitation of Persons with Disabilities (BRTPD DIY). Based on initial observations, it is known that persons with disabilities have not received training regarding financial management skills. The problem that occurs is that BRTPD DIY has limitations in competent human resources in the field of financial management. The implementation of the activity begins with collecting references on disability. The second stage is to identify the special needs of persons with disabilities. The third stage is the preparation of personal financial planning training materials. The last stage is the implementation of training activities. The results achieved in this community service activity are an increase in the competence of instructors at BRTPD DIY related to financial management. This is to prepare for further activities to include financial management as part of the rehabilitation program in BRTPD DIY.
PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (Studi pada Hotel Bintang di Daerah Istimewa Yogyakarta) Dhina Sri Widyaningsih; Francisca Ninik Yudianti; Francisca Reni Retno Anggraini
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.293

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara pengendalian internal dan budaya organisasi dalam mewujudkan good corporate governance. Penelitian menggunakan pendekatan kuantitatif. Jenis penelitian yang digunakan adalah penelitian empiris. Subjek penelitian adalah 44 Manajer Hotel bintang anggota PHRI (Perhimpunan Hotel dan Restoran Indonesia) di Daerah Istimewa Yogyakarta. Pengambilan sampel menggunakan teknik purposive sampling dan instrumen penelitian menggunakan kuesioner. Teknik analisis data menggunakan tabulasi silang (crosstab) untuk melihat nilai contingency coefficient dan gamma dengan bantuan SPSS versi 24. Hasil penelitian menemukan: (1) terdapat hubungan yang cukup kuat antara budaya organisasi dengan pengendalian internal karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel; (2) terdapat hubungan yang kuat antara pengendalian internal dengan good corporate governance karena melalui pengendalian internal akan membantu hotel menjalankan prinsip-prinsip good corporate governance; dan (3) terdapat hubungan yang cukup kuat antara budaya organisasi dengan good corporate governance karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel
PENDAMPINGAN PENGELOLAAN KEUANGAN KOMUNITAS “POMP SEMBADA SLEMAN” Francisca Reni Retno Anggraini; Ilsa Haruti Suryandari; Firma Sulistiyowati
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Oktober 2023 (Publication in progress...)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v6i2.5349

Abstract

This community service aims to help improve the empowerment of the Merpati Pos Sports Association (POMP) community in Sleman Regency, known as Sembada Sleman POMP through mentoring on good financial management. The implementation of the activity begins with (1) identifying and understanding the business processes that exist in this community, (2) the practice of financial recording that has been carried out so far, (3) evaluating the process of financial recording and the use of financial information as a basis for evaluation and planning, and (4) recommendations in the form of SOP proposals for financial records and the use of financial information as a basis for evaluation and planning activities. The results achieved from this community service are to develop Excel software for the SEMBADA SLEMAN POMP community so that they can make financial reports quickly and accountably and use financial information as material for evaluation and activity planning. The recommendation for the SEMBADA SLEMAN POMP community is to use the software in compiling financial reports. Servants will always be ready to assist when experiencing difficulties.
THE EFFECT OF COUNTRIES’S CULTURE IN FAMILY FIRMS’ EARNINGS QUALITY: AN EXAMINATION ALIGNMENT VERSUS ENTRENCHMENT APPROACH IN AGENCY THEORY Hardo Basuki; Yavida Nurim; Francisca Reni Retno Anggraini
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.6

Abstract

The studies of the family firms’ earnings quality have not yet concluded about individual or family as majority owner in firm has positive or negative influence over the earnings quality. We conjecture that the prior researches use the different approaches: such as alignment versus entrenchment, to explain agency conflict between majority and minority shareholders. Prior researches have proved that culture has relation with accounting practice in a country. We argue that culture also stimulates the individual or family’s behaviour in that firm to choose the alignment or entrenchment behaviour. This study examines the accruals (discretionary accruals, discretionary current accruals, and discretionary long-term accruals) level, as the proxy of earnings quality, of the family firms in four culture dimensions which established by Hofstede’s (1997). This study uses three groups of shareholders in family firms as samples (the one largest, the two largest, and the three largest shareholders) from 48 countries around the world. Based on ANOVA, this study proved that the difference of culture level has the different earnings quality. The result also reveals that there are different accruals pattern in different culture, such as power distance and individualism (collectivism) have linear pattern, but femininity (masculinity) and uncertainty avoidance have non-linear pattern. The linear accruals pattern implies that large (small) power distance or individualism (collectivism) culture has low (high) earnings quality or high (low) earnings quality, respectively. However, for the non linear accruals pattern of femininity (masculinity) or uncertainty avoidance culture implies that the evidence do not conform the prior research that masculinity has positive correlation with corruption level in societies or strong uncertainty avoidance concerns to more precise law.
Co-Authors A. Joko Siswanto Dhina Sri Widyaningsih Erico Dwi Setyawan F.A. Joko Siswanto F.A. Joko Siswanto FA. Joko Siswanto Firma Sulistiyowati Fr. Ninik Yudianti Francisca Ninik Yudianti Fransiscus Asisi Joko Siswanto Hansiadi Yuli Hartanto Hardo Basuki HARDO BASUKI Ilsa Haruti Suryandari Ilsa Haruti Suryandari Ni Putu Rusmitha Cintya Dewi Novita Dewi Nung Harjanto P . Rubiyatno R. Rubiyatno Siswanto, Fransiscus Asisi Joko Suwardjono Suwardjono YAVIDA NURIM Yudianti, Fr. Ninik Yusef Widya Karsana ZAKI BARIDWAN