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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal Dewantara Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
apridasari, esty
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia Apridasari, Esty
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7116

Abstract

Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.
PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN NEGERI KATON Anggraeni, Nadia; Anita, Lella; Apridasari, Esty; Anggara, Berwin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5749

Abstract

Usaha mikro,kecil dan menengah (UMKM) memegang peranan penting dalam pembangunan dan pertumbuhan perekonomian negara Indonesia,bertujuan untuk mengembangkan perekonomian yang mandiri. Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan dan pemahaman akuntansi terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon. Penelitian ini menggunakan desain penelitian deskriptif dengan sifat kuantitatif dan menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Kuesioner pada penelitian ini berjumla h 22 pertanyaan atau pernyataan dimana masing-masing variabel laporan keuangan yang terdiri dari 12 pertanyaan, variabel tingkat pendidikan 6 pertanyaan dan pemahaman akuntansi 4 pertanyaan dengan menggunakan skala likert 1-5. Hasil penelitian menunjukkan bahwa tingkat Pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon
Faktor-Faktor Yang Mempengaruhi Hasil Belajar Mahasiswa Dalam Mata Kuliah Bidang Akuntansi Apridasari, Esty
Jurnal Dewantara Vol 2 No 02 (2016): Jurnal Dewantara
Publisher : MKKS SMA, MKKS SMP se-Kota Metro, Persatuan Sarjana Pendidikan Islam Wilayah Provinsi Lampung, dan CV.IQRO Penerbitan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.933 KB)

Abstract

The development of human resources is important in this globalization era, which one of human resource development is in the education sector. The phenomenon shows that the ability of students in understanding the subject in accounting is not really good. This research focuses on the factors that affect student learning outcomes in accounting. This research is descriptive research. Data collection techniques uses questionnaires and documentation. The subjects in this study are students of Islamic Economy of Islamic State Collage (STAIN) Jurai Siwo Metro 2015/2016. Data analysis technique is analyzed by percentage and descriptive. The result of this research indicate that the factors that influence student learning outcomes in accounting are student’s interest and likes, educational background, learning quality which include the way of delivering the subject by the lecturer, the facility and learning media, and the learning time.
Co-Authors Anggara, Berwin Anggraeni, Nadia Anita, Lella