Papers by Ratna Ayu Damayanti
Advances in economics, business and management research, 2023
Devotion Journal of Community Service
Pricing is not only oriented towards material profit, but also oriented to non-material values, s... more Pricing is not only oriented towards material profit, but also oriented to non-material values, such as cultural aspects. This study aims to reveal the accounting practices of Mandar culture in Majene, West Sulawesi, based on an ethnographic review of the meaning of Uang Panai for local communities and accounting practices in setting the price of Uang Panai. This study uses a qualitative approach with an interpretive paradigm. Data collection was done naturally through participatory observation, in-depth interviews, and referring to the literature and previous research results. The data analysis technique uses a modified and simplified Spradley model without reducing and replacing the results of data analysis. The results of the study indicate that the determination of the price of Uang Panai in Mandar Majene is carried out to cover the costs of the wedding party. The process of determining the price of the panai money is carried out in four stages, namely messiq, negotiation, propo...
Jurnal Akuntansi Kontemporer
Research Purposes: This study aims to review the information that has existed in previous studies... more Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited...
Oblik i finansi
The effectiveness of internal control significantly affects the organisation’s strategic and oper... more The effectiveness of internal control significantly affects the organisation’s strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in general, is one of the directions for improving managerial performance. The article aims to identify and analyse the impact of preventive and detective control on the effectiveness of budget implementation with accountability as a moderating variable. The object of the study is the district government in Sinjai Regency (Indonesia). The sample of this study is 90 respondents; in particular, they are officials of the III and IV echelons of the Government Agency and Regional Government Service in Sinjai Regency. Data collection was carried out using a questionnaire with a 5-point Likert scale. The questionnaire covers 20 indicators, the selection of which was made taking into account previous res...
International Journal of Advanced Research, 2020
This study aims to examine influence of corporate social responsibility to firm value, influence ... more This study aims to examine influence of corporate social responsibility to firm value, influence of corporate governance to firm value, and influence of corporate governance to corporate social responsibility relationship with firm value. This study was conducted at the Indonesian Stock Exchange by using secondary data. Sampling was conducted by using purposive sampling from mining industry from 2009-2011. This research was an empirical study which used pooling data and using pooled least squre methode (PLS).The result of this research by using multivariate linear regression analysis show that corporate social responsibility have positive influence to firm value, while corporate governance failed to influence firm value, at the same time corporate governance as the moderating variable involve in this research managed to be a moderating variable but become a negative influence.
Journal of Accounting and Investment
Research aims: This research examines the effect of transparency on the village community’s trust... more Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only co...
Jurnal mirai management, Jun 19, 2020
Patria Artha Journal of Accounting & Financial Reporting, 2018
The research aimed at investigating the influence of the corporate governance (size of board of d... more The research aimed at investigating the influence of the corporate governance (size of board of directors, proportion of independent of board of commissioners as proxy), ownership structure (managerial ownership, foreign ownership as proxy) on the company value, and finding out the influence of the company size moderation in relation to the corporate governance, ownership structure on the company value. The research population was all manufacturing companies registered in Indonesia Stock Exchange (ISE) as many as 143 companies. Samples were taken using the purposive sampling technique by the criteria determined. The samples obtained were as many as 96 companies during the observation period of 3 years. The data were analyzed using the multiple linear regression analysis and Moderated Regression Analysis (MRA). The research result indicates that the size of board of directors has the significant and positive influence on the company value, the proportion of independent board of commissioners does not have the significant effect on the company value, the managerial ownership does not have the significant impact on the company value, the foreign ownership has the significant and positive influence on the company value. The research indicates the empirical evidence that the company size moderates the corporate governance on the company value, whereas the company size can not moderate the ownership structure on the company value.
International Journal of Professional Business Review, Jul 14, 2023
The aim of this study is to assess the risk awareness and appetite of public managers at each lev... more The aim of this study is to assess the risk awareness and appetite of public managers at each level, as well as the factors that support risk awareness. Risk awareness in Public Sector Organizations is critical as they face a growing set of uncertainties, far beyond the risks associated with financial performance. Theoretical framework: The theoretical aspect of this study was covered by previous studies published in international journals related to risk management. Design/methodology/approach: This article uses the case study method as a technique to collect and analyze data, aiming to understand how managers deal with risk in decision-making at various managerial levels. Findings: The findings of the study revealed a deficiency in risk awareness among public managers, which can be attributed to the failure of top-level managers to take action in implementing risk policies. Additionally, middle and lower-level managers appear to be trapped within the inflexible system established by top managers when responding to risks. Furthermore, public managers tend to address risks only after they have already had an impact. Research, Practical & Social implications: The study's importance to the accounting literature is to provide an overview of the social construction of risk awareness of public managers at every level related to their experience facing risk issues on strategic and operational issues.
Jurnal Riset Akuntansi dan Keuangan, 2014
This research purpose to determine the application of Good Corporate Governance at PT. POS INDONE... more This research purpose to determine the application of Good Corporate Governance at PT. POS INDONESIA (Persero), to determine the implementation of Accounting Information Systems at PT. POS Indones (Persero), and to determine the application of good corporate governance in order to optimize the implementation of Accounting Information Systems at PT. POS Indonesia (Persero). This research uses descriptive method of analysis which aims to get a fairly clear picture of the object examined. Moreover, the authors use a case study, because the authors only discuss the case and retrieval of data on just one company. This research was conducted at PT. POS INDONESIA (Persero) which is located on Jl. Cilaki No. 73 Bandung. The result showed that the implementation of good corporate governance has been adequate, because it has been supported by the elements of Good Corporate Governance consisting of transparency, accountability, responsibility, independence, equality and fairness, and is suppor...
Solusi
Penelitian ini bertujuan untuk menguji pengaruh Return On Assets, Non Performing Loan, dan Price ... more Penelitian ini bertujuan untuk menguji pengaruh Return On Assets, Non Performing Loan, dan Price Earning Ratio terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 42 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling yang menghasilkan sampel sejumlah 10 perusahaan perbankan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan harga saham yang diambil melalui website resmi dari masing-masing bank yang dijadikan sampel dan juga dari Indonesia Capital Market Directory (ICMD). Hasil penelitian ini menunjukkan bahwa Return On Assets tidak berpengaruh positif signifikan terhadap harga saham perbankan , Non Performing Loan berpengaruh negatif signifikan terhadap harga saham perbankan dan Price Earning Ratio berpengaruh positif signifikan terhadap harga saham perbankan.Kata Kunci : ROA, NPL, PER, ...
GATR Accounting and Finance Review
Objective - This study aims to explore the interaction between principal and agent relationship i... more Objective - This study aims to explore the interaction between principal and agent relationship in traditional villages in the context of the budget. Also, this study shows the importance of local wisdom as a guide and as a source of knowledge, to fill and form the pattern of an agency relationship in the context of a more harmonious budget. Methodology/Technique - The research method used is ethnography. Ethnography is the science of writing about race, using a more contemporary language. Ethnography can provide detailed information on the daily activities of a culture in a group. Therefore, it could make detailed notes about the behavior and beliefs of the group from time to time. Findings - This study found that the interaction between principal and agent in traditional villages in the context of the budget have using local wisdom as a guide and as a source of knowledge. Balinese local wisdom forms the pattern of an agency relationship in the frame of a harmonious budget. The cha...
Jurnal TRUST Riset Akuntansi, Sep 7, 2020
This study aims to reveal in depth the meaning of the Triple Bottom Line (TBL). To arrive at the ... more This study aims to reveal in depth the meaning of the Triple Bottom Line (TBL). To arrive at the aim of this study, the researcher used a semiotic paradigm as the research design. The data obtained in this research comes from the meaning process and also the deepening of WIKA's sustainability reporting. The research process uses your mind and heart to get answers to these research questions. Data collection used in this research is by using documentation techniques, library research and internet searching. Most of the documents collected were written text sourced from print and online media. The data collection procedure is in the form of secondary data in the form of corporate social documents, namely a sustainability report containing narrative text, photos, tables and graphs containing an explanation of the company's sustainability reporting practices. The analysis in this study is to use Pierce's semiotics, because for Pierce, humans can communicate by means of signs...
This study aims to critically examine the social and environmental accounting practices carried o... more This study aims to critically examine the social and environmental accounting practices carried out by the Bakaru hydropower plant based on the perspective of Jurgen Habermas, this research was carried out at the Bakaru hydropower plant by taking informants from employees and the local community around the company. appointed in the study, collecting data through observation and documentation in various situations in the field, the data were analyzed with a qualitative approach using Jurgen Habermas' critical communication action theory to review the reality of social and environmental accounting practices. The results of the study show that the application of corporate social and environmental accountingnot yet fully felt by the surrounding community as beneficiaries, this is due to the lack of corporate responsibility (CSR) programs issued by the Bakaru PLTA, the programs that are mostly implemented are still aid and have not been oriented towards sustainability in providingrep...
This paper examined the causes of marginalization and the rights of indigenous peoples around the... more This paper examined the causes of marginalization and the rights of indigenous peoples around the mine. The role of management is essential in maintaining the balance and harmonious relationship between indigenous peoples, government and companies. This study used qualitative methods with postmodernist paradigm Derrida thought development. Results from this study observes the acquisition of regions and land by multinationals with capitalist which is fast developing and mastering indigenous people, giving rise to the conflict is because of their style of management that is not concerned with balance and justice for indigenous peoples and the natural surroundings.
International Journal of Advanced Research, 2018
The decentralization of the village to demand that the financial management of the village made a... more The decentralization of the village to demand that the financial management of the village made accountable. This study aims to determine the effect of competence, commitment, and regulation on the accountability of village financial management with moderated spirituality. The population in this study were 238 village heads in Bone regency. Sample selection method used is convenience sampling, so that obtained sample of 180 village heads. The data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study showed that (1) competence has a positive effect on the accountability of village financial management, (2) commitment has a positive effect on the accountability of village financial management, (3) regulation has a positive effect on the accountability of village financial management, (4) spirituality can strengthen the effect of competence on accountability of village financial management, dan (5) spirituality can strengthen the effect of commitment on accountability of village financial management.
Hasanuddin Economics and Business Review, 2017
This paper discussed the effects of accounting information on the excess return of shari’ah stock... more This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
Language is a significant symbol in understanding humans, significant symbol then became a human ... more Language is a significant symbol in understanding humans, significant symbol then became a human interaction. This study aims to analyse the symbols created through the symbolic interaction between budget actors (Local Government Budget Team) in interpreting the meaning of pro poor budget in Pangkep regency. The research used the interpretive paradigm with the symbolic interaction analysis method. It was expected that with the method, the researchers were able to analyse information through an intensive observation of the behaviors of budget actors who created symbols through symbolic interaction in the concept of pro-poor budget. The results revealed that in the "I" analysis, most of the informants tried to perform themselves as maximum as possible with the symbol (behaviour) of interest when they create the meaning. Lack of self awareness to bear responsibility as budget actors showed that "I" did activities based on their interst only. Furthermore, in "Me...
Language is a significant symbol in understanding humans, significant symbol then became a human ... more Language is a significant symbol in understanding humans, significant symbol then became a human interaction. This study aims to analyse the symbols created through the symbolic interaction between budget actors (Local Government Budget Team) in interpreting the meaning of pro poor budget in Pangkep regency. The research used the interpretive paradigm with the symbolic interaction analysis method. It was expected that with the method, the researchers were able to analyse information through an intensive observation of the behaviors of budget actors who created symbols through symbolic interaction in the concept of pro-poor budget. The results revealed that in the "I" analysis, most of the informants tried to perform themselves as maximum as possible with the symbol (behaviour) of interest when they create the meaning. Lack of self awareness to bear responsibility as budget actors showed that "I" did activities based on their interst only. Furthermore, in "Me...
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Papers by Ratna Ayu Damayanti