Article

Cahyaningsih, Diyah Sukanti and Safriliana, Retna and Chandrarin, Grahita and Tianti, Sagita Divani Aris and Agustina, Nur Faizah (2026) Analysing the Impact of Digital Knowledge, Technology Access, and Social Support on Women’s Participation in Indonesian MSMEs. International Review for Spatial Planning and Sustainable Development, 14 (2). pp. 259-281. ISSN 2187-3666

Christin, Mouly Nataly and Safriliana, Retna (2026) The Determinants of Audit Delay with Profitability as a Moderating Variable in State-Owned Enterprises in Indonesia. Jurnal Akuntansi Aktual, 13 (1). pp. 1-15. ISSN e-ISSN 2580-1015; p-ISSN 2087-9695

Haryanto, Sugeng and Safriliana, Retna and Mutiah, Nanda Arsy and Ariefudin, Muhammad Umar and Bachtiar, Yanuar (2025) Corporate Financial Decisions, Financial Stability, and Firm Value in Indonesian Manufacturing Firms. Petra International Journal of Business Studies (Petra IJBS), 8 (2). pp. 206-218. ISSN e-ISSN: 2621-6426

Faizah, Nur Lailatul and Sihwahjoeni, Sihwahjoeni and Safriliana, Retna (2025) Analisis Pengaruh Pengetahuan Investasi, Teknologi Keuangan, Efikasi Keuangan dan Literasi Keuangan terhadap Minat Investasi Saham Mahasiswa Studi pada Mahasiswa Perguruan Tinggi di Kota Semarang. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 4 (2). pp. 275-288. ISSN ISSN : 2829-1433

Ningsi, Etty Harya and Utomo, Langgeng Prayitno and Kurniawan, Setia Budi and Safriliana, Retna and Assih, Prihat (2025) The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting. Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan, 20 (2). pp. 360-366. ISSN p-ISSN: 1858-2214; e-ISSN 2654-7880

Safriliana, Retna and Ramadhan, Yossy Kautsar (2025) Financial Statement Fraud: Determinant of Hexagon Fraud Theory with Audit Committee as a Moderating Variable. Journal Return: Study of Management, Economic and Business, 4 (8). pp. 677-691. ISSN e-ISSN: 2963-3699; p-ISSN: 2964-0121

Gustiana, Kharisma Yogi and Safriliana, Retna and Subiyantoro, Edi (2025) Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Penghindaran Pajak (Tax Avoidance) dengan Komisaris Independen sebagai Variabel Moderating. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 4 (2). pp. 246-256. ISSN ISSN : 2829-1433

Fadilah, Diajeng Rodiatul and Safriliana, Retna and Sumtaky, Maxion (2025) Tinjauan Fenomenologi: Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit X. Jurnal Ar Ro'is Mandalika (Armada), 5 (1). pp. 77-100. ISSN ISSN: 2774-8499

Hermawan, Reza Ronny and Safriliana, Retna and Setyawan, Bagus and Assih, Prihat (2025) Etika Bisnis dalam Ancaman Digitalisasi di Indonesia: Studi Literatur. RIGGS: Journal of Artificial Intelligence and Digital Business, 4 (2). pp. 6570-6576. ISSN p-ISSN: 2963-9298; e-ISSN: 2963-914X

Mujairimi, Mujairimi and Safriliana, Retna (2025) Etika Bisnis dan Profesi Akuntansi di Indonesia: Studi Literatur antara Fakta atau Harapan. RIGGS: Journal of Artificial Intelligence and Digital Business, 4 (2). pp. 6561-6569. ISSN p-ISSN: 2963-9298; e-ISSN: 2963-914X

Utomo, Langgeng P and Kurniawan, Setia Budi and Ningsi, Etty Harya and Safriliana, Retna and Assih, Prihat (2025) Religiusitas memediasi Pengaruh Love of Money terhadap Persepsi Etika Tax Evasion. Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7 (7). pp. 2559-2577. ISSN E-ISSN: 2656-4351; P-ISSN: 2656-2871

Syakur, Abd. and Safriliana, Retna and Assih, Prihat and Mujairimi, Mujairimi and Ayu, Roro Bella (2025) A Systematic Review of Business Ethics and Professional Implementation: a Literacy Study in Digital Marketing. Moneter: Jurnal Keuangan dan Perbankan, 13 (1). pp. 139-148. ISSN e-ISSN: 2615-514; p-ISSN: 2302-2213

Haryanto, Sugeng and Safriliana, Retna and Ridloah, Siti and Ariefudin, Muhammad Umar and Khotimah, Lidia Khusnul (2024) Determinants of risk in indonesian islamic banking: An empirical investigation. Jurnal Ekonomi dan Keuangan Islam [SHARE], 13 (1). pp. 24-42. ISSN ISSN: 2089-6239 ; ESSN: 2549-0648

Safriliana, Retna and Persada, Yuval Uzzah Takhta (2024) The Differences in Factors Affecting Auditor Switching in Indonesia and Malaysia. AFRE (Accounting and Financial Review), 7 (1). pp. 47-56. ISSN ISSN (print): 2598-7763 ; ISSN (online): 2598-7771

Perawati, Yosepha Cristina and Safriliana, Retna and Sihwahjoeni, Sihwahjoeni (2024) Kinerja Audit Melalui Kualitas Audit: Indepedensi, Profesionalisme, Dan Teknologi Informasi. Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora, 4 (1). pp. 114-130. ISSN ISSN: 2621-119x ; ESSN: 2598-4934

Ismau, Daymiliana Astrivani and Safriliana, Retna and Parawiyati, Parawiyati (2024) Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 11 (1). pp. 143-149. ISSN E-ISSN: 2460-2132 ; P-ISSN: 2339-1545

Setyawan, Bagus and Safriliana, Retna and Zuhroh, Diana (2023) Dampak Good Governance Dalam Pengelolaan Keuangan Di Kantor Kepolisian Resort Blitar. Journal of Comprehensive Science, 2 (8). 1292 -1302. ISSN ISSN: 2962-4738 ; ESSN: 2962-4584

Abadi, Rosaria and Safriliana, Retna and Zuhroh, Diana and Chandrarin, Grahita (2023) Pentagon Fraud Analysis Of Fraud Financial Statement Actions: The Role Of Family Ownership As Moderation Variable. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 6 (2). pp. 541-555. ISSN 2621-606X (E)

Melan, Maria Felsiani and Lisetyati, Eni and Safriliana, Retna (2023) Ratio Analysis of Financials and Stock Price of Heavy Construction and Civil Engineering Companies. Journal of Research on Business and Tourism, 3 (1). pp. 44-54. ISSN 2797-3263(cetak), ISSN: 2797-9938(online)

Sarbunan, Yanuarius and Safriliana, Retna and Suprapti, Suprapti (2023) Tax Revenue: Account Representative Competency and Taxpayer Compliance. Jurnal Akuntansi Dan Perpajakan, 9 (1). pp. 93-103. ISSN 2721-3692

Fahik, Yohanes and Safriliana, Retna (2022) Financial Distress: Corporate Governance Structure dan Financial Indicator pada Perusahaan Manufaktur di Indonesia. Jurnal Bisnis dan Manajemen, 9 (2). pp. 212-218. ISSN 1829-7528 Online: 2581-1584

Ameebu, Bernadikta Darmawati and Chandrarin, Grahita and Safriliana, Retna (2022) Performance Improvement in Combating Poverty. Of International Conference of Graduate School on Sustainability, 7. pp. 199-206. ISSN ISSN: 2721-1398

Safriliana, Retna and Cahyaningsih, Diyah Sukanti and Parawiyati, Parawiyati (2021) Use of Accurate V3 software as an introduction to accounting skills in “Merdeka Belajar Kampus Merdeka” Program. Jurnal Penelitian, 18 (2). pp. 55-71. ISSN ISSN : 1410-7295 (P), 2809-7688 (e)

Safriliana, Retna and Subroto, Bambang and Subekti, Imam and Rahman, Aulia Fuad (2020) The Voluntary Of Public Accountant Firms Switching With Modified Auditor’s Opinion As Mediation Variables. Journal Of Southwest Jiaotong University, 55 (6). pp. 1-12. ISSN 0258-2724

Safriliana, Retna (2020) Tinjauan Posmodernisme: Liberalisasi Chartered Accountant Dari Belenggu Kapitalisme. Journal of Public and Business Accounting (JoPBA), 1 (1). pp. 1-12. ISSN 2746-3648 (E) : 2746-3613 (P)

Anggraeni, Nia Arnela and Safriliana, Retna (2019) Analisis Prediksi Potensi Kesulitan Keuangan dengan Metode Altman Z-score, Springate, Zmijewski, dan Zavgren. Jurnal Akuntansi Dan Perpajakan, 5 (2). pp. 44-56. ISSN 2721-3692

Safriliana, Retna and Rahani, wiwik (2019) Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil. Jurnal Akuntansi Aktual, 6 (2). pp. 280-289. ISSN 2580-1015 (E) ; 2087-9695 (P)

Safriliana, Retna and Subroto, Bambang and Subekti, Imam and Rahman, Aulia Fuad (2019) Overviews Of Contracting Theory & Agency Theory: Determinants Public Accounting Firms Switching On Voluntary. The International Journal of Organizational Innovation, 11 (3). pp. 10-21. ISSN 1943-1813

Sopanah, Ana and Safriliana, Retna and Harmadji, Dwi Ekasari (2017) Public Participation On Local Budgeting Base On Local Wisdom. nternational Journal of Management and Applied Science (IJMAS), 3 (11). pp. 10-18. ISSN 2394-7926

Awaliyah, Novia and Safriliana, Retna (2016) Pengaruh Intellectual Capital Pada Nilai Perusahaan Perbankan. Jurnal Reviu Akuntansi dan Keuangan, 6 (2). pp. 913-922. ISSN 2088-0685

Safriliana, Retna and Boreel, Nancy Indah Susanti (2016) Analisis Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit (Studi Empiris Auditor Kap Di Jawa Timur). Jurnal Akuntansi Aktual, 3 (3). pp. 226-235. ISSN 2580-1015 (E) ; 2087-9695 (P)

Martinus L, Peter and Safriliana, Retna (2015) Pengaruh Good Corporate Governance, Kualitas Auditor Dan Leverage Terhadap Manajemen Laba. Media Riset Akuntansi, 5 (2). pp. 22-39. ISSN 2088-2106

Safriliana, Retna (2004) Hubungan Gaya Kepemimpinan dan Perilaku Penurunan Kualitas Audit dengan Ketidakpuasan Lingkungan sebagai Variable Moderating. Jurnal Ekonomi, 8 (3).

Safriliana, Retna (2000) Akuntansi penggabungan usaha ditinjau dari perkembangan standar akuntansi keuangan (PSAK N0. 22). Jurnal Ekonomi, 4 (5).

Conference or Workshop Item

Sugiyanto, Sugiyanto and Safriliana, Retna (2022) Pengaruh Auditor Internal Dan Pengendalian Internal Terhadap Penerapan Good University Governance Di Universitas Negeri Malang. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

Nurnadlifah, Vivi and Safriliana, Retna (2022) Pengaruh Kondisi Keuangan Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Di Indonesia. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

Ritanti, Alisya and Safriliana, Retna (2022) Pengaruh Reputasi Auditor Dan Komite Audit Terhadap Audit Report Lag Di Indonesia. In: Seminar Nasional Hasil Riset Dan Pengabdian Masyarakat: “Manajemen, Akuntansi Dan Ekonomi” (Semae) 2022 Tema: Sustainability Green Economy, March 2022, Universitas Merdeka Malang.

Safriliana, Retna and Aminul, Amin and Saman, Saman (2021) Evaluasi Kinerja Triwulan 2021 Badan Usaha Milik Daerah (BUMD) Perusahaan Air Minum Daerah Among Tirto Kota Batu. In: Seminar Nasional Sistem Informasi (SENASIF) 5, 21 Oktober 2021, Malang.

Maitimo, Brigita Talenta Novena and Safriliana, Retna (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia). In: Conference on Economic and Business Innovation, 2021, Universitas Widyagama Malang.

Book

Cahyaningsih, Diyah Sukanti and Safriliana, Retna (2022) Modul Praktikum Accurate Accounting V-5. Kurnia Group, Surabaya. ISBN 978-602-60022-9-7