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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi dan Keuangan Indonesia Conference on Business, Social Sciences and Technology (CoNeScINTech) Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Governance Andalas
Nurim, Yavida
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Social Sciences Other

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PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF Nurim, Yavida; Kusuma, Indra Wijaya; Supriyadi, Supriyadi; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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

Abstract

Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.
ANALISIS ELEMEN BIAYA DALAM STRATEGI PENERAPAN HARGA PAKET WISATA EDUKASI TOPENG MALANGAN Pribadi, Angelia; Nurim, Yavida; Harjanto, Nung
Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v6i1.671

Abstract

Wayang topeng is one of the Indonesian arts inherited in Javanese society. This art is still a legacy of performing arts that is still being preserved in Malang, East Java. This art is known as the Malangan Mask. To continue to preserve the art of Malangan Mask, several artists established several dance studios located around Malang Regency. They also open tourism education for anyone interested in learning the art of Malangan Mask which has become the object of tourist visits. Based on observations by the Abdimas team to the Asmoro Bangun art padhepokan, this tour education is still difficult to determine the price of the right and affordable Malangan Mask Education tour package for tourists. So far, package pricing is only based on estimates, without formulating structured calculations. Furthermore, the method of implementing Abdimas is to conduct lectures on cost structure, as well as training and demonstration on setting the selling price of tour packages. The result of this Abdimas activity is the discovery of a solution for ticket pricing formulation through market research and identifying cost elements, calculating operational costs, and determining the amount of margin. Thus, this Abdimas activity succeeded in providing a strategy for calculating the selling price of the Malangan Mask Education Tour package.
Human Capital and Perceived Usefulness on Perceived Profitability: Study of Accounting Information Acquisition in SMEs Nurim, Yavida; Putri, Agatha Fitria; Harjanto, Nung; Elrifi, Muhammad Yudhika
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol. 5 No. 1 (2025): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v5i1.10530

Abstract

The study examines the role of perceived usefulness of accounting information system as a mediation on human capital and perceived profitability relationship in information system acquisition. Prior research proved that the quality of accounting information system has positive correlation with the quality of accounting practice through effective and productive reporting. According to SMEs, human capital is one of important factors in accounting information because in fact SMEs is labour intensive and owned by families. However, empirical evidence showed that there is inconsistent relationship between human capital and perceived profitability on accounting information investment. In other side, SMEs face source limitation in accounting information investment. Therefore, this study uses a mediation perceived usefulness of accounting information system for examination relationship. The examination uses survey data from SMEs in Special Region of Yogyakarta (DIY) because the SMEs do not yet adequate financial governance in daily operation. Based on survey of 124 respondents, this study revealed that the accounting system capability in producing the quality information of daily activities encourage SMEs implement accounting information acquisition. SMEs consider the important of accounting information in increasing profitability. This evidence contributes to stakeholder, especially government, in provide an assistant for SMEs’ financial governance.
The Type I Versus Type II Agency Conflict on Earnings Management Nurim, Yavida; Sunardi, Sunardi; Raharti, Rini
JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i1.10410

Abstract

Tis study aims to detect the background of earnings management behavior in which it shows the tendency of type I or II agency conflict. The high ownership concentration of firms in In-donesia leads type II agency conflict, but the good corporate governance formulation assumes conflict between management and shareholders. This study uses published data in IDX from 2009–2014. TThe result reveals that reputation quality has negative significant correlation to earnings management behaviors, but corporate governance quality has insignificant correlation to earnings management, except percentage of independent commissioner board in moder-ate level. It has implication that management faces type II agency conflict. The majority may monitor management directly, so the finding reveals that independent commissioner board’s function is not optimum as part of corporate governance mechanism. According to the evi-dence, corporate governance formulation, especially in Indonesia, should be needed for reduc-ing earnings management on type II tendency.
THE EFFECT OF COUNTRIES’S CULTURE IN FAMILY FIRMS’ EARNINGS QUALITY: AN EXAMINATION ALIGNMENT VERSUS ENTRENCHMENT APPROACH IN AGENCY THEORY Basuki, Hardo; Nurim, Yavida; Anggraini, Francisca Reni Retno
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 1 (2015): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

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 Angelia Pribadi Anggraini, Reni Retno Elrifi, Muhammad Yudhika Ertambang Nahartyo Hardo Basuki Indra Wijaya Kusuma Nung Harjanto, Nung Putri, Agatha Fitria Raharti, Rini Sunardi Sunardi Supriyadi Supriyadi