Yunika Murdayanti

@unj.ac.id

Department of Accounting, Faculty of Economics
Universitas negeri jakarta

Yunika Murdayanti


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https://researchid.co/yunika216

RESEARCH INTERESTS

Accounting
Financial Management
17

Scopus Publications

753

Scholar Citations

17

Scholar h-index

24

Scholar i10-index

Scopus Publications

  • Internet financial reporting insights: The imperative for companies to provide transparent information
    Yunika Murdayanti, Mohd Noor Azli Ali Khan
    Aip Conference Proceedings, 2023
  • A bibliometric analysis and visualization using VOSviewer in the integrated reporting research trends
    I. Gusti Ketut Agung Ulupui, Etty Gurendrawati, Diah Armeliza, Yunika Murdayanti
    Aip Conference Proceedings, 2023
  • Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects
    Gusti Ketut, Agung Ulupui, Yunika Murdayanti, Etty Gurendrawati, Indra Pahala, et al.
    Quality Access to Success, 2023
    This purpose of this study is to examine the integrated reporting using extensible business reporting language adoption in the manufacturing industry with influencing factors consisting of internet financial reporting, profitability, size and stakeholder engagement. This study uses a research methodology that is a quantitative approach by examining the hypothesized relationship between variables. The population in this study is the manufacturing industry during 2017-2020. The data collection procedure uses data obtained from secondary data. The data analysis procedure is used to analyze data in the form of numbers and calculations using statistical methods through the PLS-SEM method by the SmartPLS version 3 application. Internet financial reporting and profitability has a significant negative effect on IR, while size has a significant positive effect on integrated reporting. Furthermore, stakeholder engagement is insignificantly positive effect related to integrated reporting, in this case the company's management as the technical implementer of the company's operations does not appear to be able to meet the demands of the principal regarding the implementation of integrated reporting. Future research should overcome these limitations by expanding the research sample and including observations from different years.
  • The Importance of Value Relevance in The Indonesian Manufacturing Sector
    Gusti Ketut, Agung Ulupui, Yunika Murdayanti, Susi Indriani, Adam Zakaria, et al.
    Quality Access to Success, 2022
    This study aims to describe the importance of value relevance in the Indonesian manufacturing sector. Along with the capital market industry development, the need for information on these reports that interested parties can use is increasingly high. A company will benefit from adjusting the company's structure and developing and utilizing more innovative financial instruments. The information presented by the financial statements of publicly traded companies must have a qualitative value that is the value of relevance. This study analysis consists of concluding analysis, predicting the implications of the facts of weaknesses found, and providing recommendations. The method used in this study is a quantitative description of the population of manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2019. The data analysis method uses multiple regression analysis by the SmartPLS program, and the data was collected from 187 annual reports from manufacturing companies. The results of this study have a significant positive effect of company size on value relevance, while there is no significant positive effect on XBRL, sales growth and profitability on value relevance. For future research, it is suggested to add variables such as Corporate Governance, Asymmetry Information, Stakeholder Engagement, Auditor Reputation, and Industry Type to further explain the important role of value relevance.
  • The Effect of Tax Justice, Discrimination, And Religiosity on Tax Evasion Behavior
    Indra Pahala, Eka Tresno, Gigih Nurdito, Retno Prasetyo Ningrum, Ayatulloh Michael Musyaffi, et al.
    Quality Access to Success, 2022
    This research was conducted to obtain empirical evidence regarding the Effects of Tax Justice, Discrimination, and Religiosity on Tax Evasion Behavior. This research uses primary data with a sample of individual taxpayers who are registered at KPP Pratama Jakarta, Indonesia. The sampling technique used random sampling with 100 respondents. Tax justice has a significant negative influence on tax evasion behavior, prejudice has a big positive effect on tax evasion behavior, and religiosity has a significant negative effect on tax evasion behavior, according to the findings of the study. Tax justice, discrimination, and religiosity all influence tax evasion behavior at the same time. The lower the level of tax evasion behavior, the greater the level of tax justice and religion, and the lower the amount of discrimination, the lower the level of tax evasion behavior. This study can be useful to references for further research of accounting science in the field of taxation, especially those related to tax evasion. Then, the results of this study have practical benefits for KPP Jakarta Krama Jati, by knowing the factors that influence taxpayers to commit embezzlement, this research is expected to help the Directorate General of Taxes, especially the tax service office. As input and consideration in formulating appropriate policies to reduce tax evasion practices as low as possible, so that taxation practices in Indonesia run well. Then, this research is expected to foster knowledge and public awareness of the importance of reporting and paying taxes properly in accordance with tax regulations.
  • The development of internet financial reporting publications: A concise of bibliometric analysis
    Yunika Murdayanti, Mohd Noor Azli Ali Khan
    Heliyon, 2021
    This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.
  • Sharia Banking Stability Against Macroeconomic Shocks: A Comparative Analysis in the ASEAN Region*
    S. Zahra, Yunika Murdayanti, Muhammad Ihlashul Amal
    Journal of Asian Finance Economics and Business, 2021
  • Integrated Reporting Disclosure and Its Implications on Investor Reactions
    I Gusti Ketut Agung ULUPUI, Yunika MURDAYANTI, Muhammad YUSUF, Indra PAHALA, Adam ZAKARIA
    Journal of Asian Finance Economics and Business, 2020
    The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.
  • Determinants of participative budgeting and its implication on managerial performance
    Yunika Murdayanti, Susi Indriani, Widad Umaimah
    Accounting, 2020
    Article history: Received: June 29, 2020 Received in revised format: July 3
  • Corporate Governance and Value Relevance in Indonesia Manufacturing Companies
    Yunika Murdayanti, I. Ulupui, Indra Pahala, Susi Indriani, S. Suherman
    Journal of Asian Finance Economics and Business, 2020
    This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.
  • Green accounting, material flow cost accounting and environmental performance
    I. Ulupui, Yunika Murdayanti, Astari Cita Marini, U. Purwohedi, M. Mardia, H. Yanto
    Accounting, 2020
  • The strategic formulation in islamic education institutions
    Proceedings of the 32nd International Business Information Management Association Conference Ibima 2018 Vision 2020 Sustainable Economic Development and Application of Innovation Management from Regional Expansion to Global Growth, 2018
  • The usefulness of financial accounting systems in Islamic Education Institutions: Lessons learned
    Academy of Accounting and Financial Studies Journal, 2018
  • Measuring financial management in islamic educational institutions in Indonesia
    Proceedings of the 32nd International Business Information Management Association Conference Ibima 2018 Vision 2020 Sustainable Economic Development and Application of Innovation Management from Regional Expansion to Global Growth, 2018
  • The role of capital accees SMEs for enhancement public income and absorption labor
    Proceedings of the 32nd International Business Information Management Association Conference Ibima 2018 Vision 2020 Sustainable Economic Development and Application of Innovation Management from Regional Expansion to Global Growth, 2018
  • Transparency and accountability of financial management in pesantren (Islamic Education Institution)
    Yunika Murdayanti, Dita Puruwita
    Advanced Science Letters, 2017
  • Factors affecting the internal control weaknesses of local governments
    Yunika Murdayanti, Nuramalia Hasanah, Amni Shodriati
    Advanced Science Letters, 2016

RECENT SCHOLAR PUBLICATIONS

  • Internet financial reporting insights: The imperative for companies to provide transparent information
    Y Murdayanti, MNAA Khan
    AIP Conference Proceedings 2765 (1), 030034 , 2023
    2023
  • A bibliometric analysis and visualization using VOSviewer in the integrated reporting research trends
    IGKA Ulupui, E Gurendrawati, D Armeliza, Y Murdayanti
    AIP Conference Proceedings 2765 (1), 030033 , 2023
    2023
    Citations: 2
  • Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022
    M Isnawati, IGKA Ulupui, Y Murdayanti
    Jurnal Akuntansi, Perpajakan Dan Auditing 4 (2), 382-400 , 2023
    2023
    Citations: 5
  • Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects.
    I Ulupui, Y Murdayanti, E Gurendrawati, I Pahala
    Quality-Access to Success 24 (192) , 2023
    2023
    Citations: 3
  • The Importance of Value Relevance in The Indonesian Manufacturing Sector
    GKA Ulupui, Y Murdayanti, S Indriani, A Zakaria, I Pahala, E Gurendrawati
    Calitatea 23 (189), 270-276 , 2022
    2022
    Citations: 1
  • The DeLone and McLean model on user satisfaction of academic service systems
    E Gurendrawati, AA Sasmi, IGKA Ulupui, Y Murdayanti, C Anwar, ...
    Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) 10 (1), 87-99 , 2022
    2022
    Citations: 19
  • The development of internet financial reporting publications: A concise of bibliometric analysis
    Y Murdayanti, MNAA Khan
    Heliyon 7 (12) , 2021
    2021
    Citations: 41
  • The Effect of Learning Interest On Understanding of Inventory Management through Online Learning: A Study On SMEs Entrepreneurs In East Jakarta, Indonesia
    GKA Ulupui, E Gurendrawati, SF Zahra, Y Murdayanti
    Academy of Entrepreneurship Journal 28 (1S), 1-14 , 2021
    2021
  • Microlearning Koperasi Dan UMKM: Peningkatan Kompetensi Akuntansi Melalui Aplikasi Persediaan Google Playstore “Catatan Keuangan Koperasi” Dan Aplikasi Ms Excel
    IGKA Ulupui, E Gurendrawati, SF Zahra, I Pahala, Y Murdayanti
    Jurnal Abdi Insani Universitas Mataram 8 (2), 223-235 , 2021
    2021
    Citations: 4
  • Peningkatan Laba Usaha melalui Edukasi Manajemen Persediaan dengan Aplikasi Koperasi Berbasis Android
    IGKA Ulupui, Y Murdayanti, SF Zahra
    Jurnal Pengabdian Pada Masyarakat 6 (2), 582-591 , 2021
    2021
    Citations: 1
  • Sharia banking stability against macroeconomic shocks: A comparative analysis in the ASEAN region
    SF Zahra, Y Murdayanti, MI Amal
    The Journal of Asian Finance, Economics and Business 8 (4), 151-159 , 2021
    2021
    Citations: 5
  • The development of internet financial reporting publications: A concise of bibliometric analysis. Heliyon, 7 (12), e08551
    Y Murdayanti, M Khan
    2021
    Citations: 5
  • THE MODERATING ROLE OF BOARD SIZE IN THE ASSOCIATION OF STAKEHOLDER ENGAGEMENT ON INTEGRATED REPORTING DISCLOSURE
    IGKA Ulupui, E Gurendrawati, I Pahala, Y Murdayanti
    Academy of Accounting and Financial Studies Journal 25, 1-10 , 2021
    2021
    Citations: 1
  • Pelaporan Keuangan Dan Praktik Pengungkapan
    IGKA Ulupui, E Gurendrawati, Y Murdayanti
    Goresan Pena , 2021
    2021
    Citations: 58
  • Pengaruh sistem akuntansi keuangan daerah, aksesibilitas laporan keuangan, dan pengendalian internal terhadap akuntabilitas pengelolaan keuangan daerah
    Z Antika, Y Murdayanti, H Nasution
    Jurnal Ilmiah Wahana Akuntansi 15 (2), 212-232 , 2020
    2020
    Citations: 65
  • Integrated reporting disclosure and its implications on investor reactions
    I Ulupui, Y Murdayanti, M Yusuf, I Pahala, A Zakaria
    The Journal of Asian Finance, Economics and Business 7 (12), 433-444 , 2020
    2020
    Citations: 25
  • Corporate governance and value relevance in Indonesia manufacturing companies
    Y MURDAYANTI, IGKA ULUPUI, I PAHALA, S INDRIANI, S Suherman
    The Journal of Asian Finance, Economics and Business 7 (11), 335-346 , 2020
    2020
    Citations: 15
  • Pengaruh persistensi laba, kesempatan bertumbuh dan income smoothing terhadap kualitas laba
    A Rizqi, Y Murdayanti, TH Utaminingtyas
    Jurnal Akuntansi, Perpajakan Dan Auditing 1 (1), 97-108 , 2020
    2020
    Citations: 49
  • Pengaruh kesempatan bertumbuh, siklus konversi kas, pengeluaran modal, dan kepemilikan institusional terhadap cash holding
    WA Putri, R Prihatni, Y Murdayanti
    Jurnal Akuntansi, Perpajakan Dan Auditing 1 (1), 51-65 , 2020
    2020
    Citations: 12
  • Green accounting, material flow cost accounting and environmental performance
    I Ulupui, Y Murdayanti, A Marini, U Purwohedi, M Mardia, H Yanto
    Accounting 6 (5), 743-752 , 2020
    2020
    Citations: 39

MOST CITED SCHOLAR PUBLICATIONS

  • Pengaruh sistem akuntansi keuangan daerah, aksesibilitas laporan keuangan, dan pengendalian internal terhadap akuntabilitas pengelolaan keuangan daerah
    Z Antika, Y Murdayanti, H Nasution
    Jurnal Ilmiah Wahana Akuntansi 15 (2), 212-232 , 2020
    2020.0
    Citations: 65
  • Pelaporan Keuangan Dan Praktik Pengungkapan
    IGKA Ulupui, E Gurendrawati, Y Murdayanti
    Goresan Pena , 2021
    2021.0
    Citations: 58
  • Pengaruh persistensi laba, kesempatan bertumbuh dan income smoothing terhadap kualitas laba
    A Rizqi, Y Murdayanti, TH Utaminingtyas
    Jurnal Akuntansi, Perpajakan Dan Auditing 1 (1), 97-108 , 2020
    2020.0
    Citations: 49
  • Kompetensi SDM keuangan dan akuntabilitas pesantren
    Y Murdayanti, D Puruwita
    Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 7 (1), 19-29 , 2019
    2019.0
    Citations: 42
  • The development of internet financial reporting publications: A concise of bibliometric analysis
    Y Murdayanti, MNAA Khan
    Heliyon 7 (12) , 2021
    2021.0
    Citations: 41
  • Mardi, & Yanto, H.(2020). Green accounting, material flow cost accounting and environmental performance
    I Ulupui, Y Murdayanti, AC Marini, U Purwohedi
    Accounting, 6 (5), 743 752 , 0
    Citations: 41
  • Green accounting, material flow cost accounting and environmental performance
    I Ulupui, Y Murdayanti, A Marini, U Purwohedi, M Mardia, H Yanto
    Accounting 6 (5), 743-752 , 2020
    2020.0
    Citations: 39
  • Mardi, & Yanto, H.(2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6 (5), 743–752
    I Ulupui, Y Murdayanti, AC Marini, U Purwohedi
    Citations: 28
  • Transparency and accountability of financial management in pesantren (Islamic Education Institution)
    Y Murdayanti, D Puruwita
    Advanced Science Letters 23 (11), 10721-10725 , 2017
    2017.0
    Citations: 26
  • Pengaruh belanja modal, investasi, dan produk domestik regional bruto terhadap pendapatan asli daerah
    T Ririn, R Prihatni, Y Murdayanti
    Jurnal Ilmiah Wahana Akuntansi 9 (1), 36-55 , 2014
    2014.0
    Citations: 26
  • Integrated reporting disclosure and its implications on investor reactions
    I Ulupui, Y Murdayanti, M Yusuf, I Pahala, A Zakaria
    The Journal of Asian Finance, Economics and Business 7 (12), 433-444 , 2020
    2020.0
    Citations: 25
  • Anggaran Perusahaan: Konsep dan Aplikasi
    Y Murdayanti
    Jakarta: In Media , 2017
    2017.0
    Citations: 25
  • The DeLone and McLean model on user satisfaction of academic service systems
    E Gurendrawati, AA Sasmi, IGKA Ulupui, Y Murdayanti, C Anwar, ...
    Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) 10 (1), 87-99 , 2022
    2022.0
    Citations: 19
  • Pengembangan Potensi SDM Pesantren Melalui Pelatihan Pemahaman dan Pengetahuan Pengelolaan Keuangan
    E Gurendrawati, Y Murdayanti, S Indriani
    Aksiologiya: Jurnal Pengabdian Kepada Masyarakat 4 (1), 20-36 , 2020
    2020.0
    Citations: 19
  • The Impact Of Information Technology, Management Accounting System Characteristics, and Locus Of Control To The Managerial Performance In The Telecommunication Service Companies
    E Gurendrawati, Y Murdayanti, AG Putri
    Integrative Business Economic 3 (3), 357-366 , 2014
    2014.0
    Citations: 19
  • Pengaruh ukuran dewan, kepemilikan saham oleh direktur, dan jender terhadap kinerja keuangan perbankan
    U Mardiyati, Y Murdayanti
    Jurnal Manajemen 20 (3), 389-406 , 2016
    2016.0
    Citations: 18
  • PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA –DOLLAR AMERIKA
    Y Murdayanti
    Jurnal Ilmiah Econosains 10 (1), 114-130 , 2012
    2012.0
    Citations: 18
  • Pengaruh Environmental Performance Dan Komposisi Dewan Komisaris Terhadap Environmental Disclosure
    M Ahada, U Purwohendi, Y Murdayanti
    Jurnal Wahana Akuntansi 11 (1), 1 , 2016
    2016.0
    Citations: 17
  • Corporate governance and value relevance in Indonesia manufacturing companies
    Y MURDAYANTI, IGKA ULUPUI, I PAHALA, S INDRIANI, S Suherman
    The Journal of Asian Finance, Economics and Business 7 (11), 335-346 , 2020
    2020.0
    Citations: 15
  • The Influence of Good Corporate Governance and Earnings Management on Firm Value
    MI Fuzuli, I Pahala, Y Murdayanti
    Abstract International Conference on Business and Economic Research (ICBER … , 2013
    2013.0
    Citations: 15