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All Journal JURNAL AKUNTANSI DAN AUDITING Economic Education Analysis Journal Journal of Economic, Management, Accounting and Technology (JEMATech) JIA (Jurnal Ilmiah Akuntansi) Ilomata International Journal of Management Ilomata International Journal of Management Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer
Pramudyastuti, Octavia Lhaksmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study Arifah, Siti; Rani, Utpala; Pramudyastuti, Octavia Lhaksmi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77138

Abstract

This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM RANGKA PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA: (Studi Kasus pada 9 Desa di Kecamatan Citeureup Kabupaten Bogor Jawa Barat) Oktaviana, Eka Risti; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.389

Abstract

Fraudulent acts committed within the scope of agencies, both private and state, need to be avoided. In the village office environment, various efforts have been made to minimize and re-examine the management of village funds, one of which is by implementing an internal control system. This study aimed to know the role of internal control in anticipating the tendency of financial fraud in 9 villages in Citeureup District, Bogor Regency, West Java, regarding Environmental Control, Risk Control, Control Activities, Information and Communication and Monitoring. The research method used is descriptive qualitative method. Source of data from this research is primary data. Data collection techniques through interviews and questionnaires. The analysis technique used in this study includes various stages starting with distributing questionnaires, collecting, categorizing answers, conducting final assessments and classifying respondents' achievements. From research conducted, the findings revealed that the control environment reached 96.67%, risk control reached 100.00%, control activities achieved 85.56%, information and communication achieved 100.00%, performance monitoring achieved 100.00%, where all of these components are categorized as having a very important role in internal control and together the five components also have a yield of 94.61%, these categories play a very important role in internal control and suggesting that there are ethical and behavioral standards, there are internal examiners, there is a separation of duties and responsibilities and there is a safe place to keep money is to avoid misuse of village funds.
ANALYSIS OF FACTORS IN THE INTEREST OF KSPPS BINAMA MEMBERS IN CHOOSING MURABAHAH AGREEMENT FINANCING Veda Prasetyo, Kiki Andhika; Iswanaji, Chaidir; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.536

Abstract

The aim of this research is to identify the factors that influence members in choosing murabahah financing. This type of research uses qualitative research with a case study approach. Collecting the data produced in this research, the author conducted interviews with members and employees of the financing services office regarding the factors that influence a member to choose financing with a murabahah agreement. Based on the results of research that has been carried out, there are several factors that influence a member to choose murabahah financing, namely the financing factor in accordance with Islamic sharia, the factor that is cheaper than leasing, the trust factor. Based on the financing arrangements conducted for the implementation of the murabahah contract at KSPPS BINAMA Magelang Branch, it can be inferred that the institution plays a multifaceted role as a sharia-based cooperative, distributing financing to communities utilizing murabahah agreements while also serving as a financing provider and member companion. This is evidenced by member testimonials affirming the efficacy of KSPPS BINAMA's lending activities in supporting MSME development and meeting their needs, coupled with the commendable and amicable service provided by the cooperative.
Co-Authors Chaidir Iswanaji Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Kusdianti Luqman nul Hakim MULYADI Nugraheni, Agustina Prativi Oktaviana, Eka Risti Putri, Gusti Ayu Givsa Inge Ansersa Siti Arifah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utpala Rani Veda Prasetyo, Kiki Andhika Yulida Army Nurcahya