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All Journal Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdimas Sangkabira Experimental Student Experiences e_Jurnal Ilmiah Riset Akuntansi Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Riset Mahasiswa Akuntansi
Eni Indriani
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Eni Indriani; Nina Karina Karim; Robith Hudaya; Widyastuti Widyastuti; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Nina Karina Karim; Elin Erlina Sasanti; Eni Indriani; Indria Puspitasari Lenap; Widyastuti Widyastuti
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.26

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
PENGARUH CORPORATE GOVERNANCE DAN INTANGIBLE ASSETS TERHADAP FINANCIAL DISTRESS Hasniati Hasniati; Biana Adha Inapty; Eni Indriani
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.31

Abstract

The objective of this study is toexamine the influence of corporate governance and intangible assets to ward financial distress. Corporate governance in this study is measured by board of directors, independent board, institutional ownership, managerial ownership and the audit committee. Intangible assets used in this study are measured by allintangible assets owned by the company. The populationin this study is all manufacturing companies listed on the Indonesia Stock Exchange, which continuously published financial statements in 2010-2012. Based on purposive sampling method, the sample consisted of 21companies in the period 2010-2012 in order to obtain 63 observation data. Financial distress in this studyis measured by the AltmanZ-score. Hypothesis testing based on multiple linearr egressions showed that the board of directors and independent board have positive influence on financial distress. The result also showed that managerial ownership has negative influence on financial distress, while institutional ownership, audit committee and intangible assets has no influence on the financial distress.
Kompetensi dan Relevansi Lulusan Program Studi S1 Akuntansi Reguler Sore FEB Universitas Mataram Wirawan Suhaedi; Eni Indriani; Baiq Rosyida Dwi Astuti
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.47

Abstract

Undergraduate Program (S1) Akuntansi Reguler Sore is one of the youngest study programs at FEB Unram which has just graduated 3 (three) classes, namely the 2012, 2013, and 2014 classes. Tracer study activities are conducted to obtain information about successes and deficiencies in the education process have been taken by students, the competitiveness of graduates shown through the waiting period gets the first job, the success of graduates competes in selection, and the salary earned. The relevance (suitability) of graduate education is shown through job profile, relevance of work with educational background, benefits of courses programmed in the work, advice from graduates to improve graduate competency. In addition, the relevance of education is also shown through the opinions of graduate users about graduate user satisfaction, graduate competency and graduate advice to improve graduate competency. The results of the tracer study can be summarized as follows; graduate competency is very good, and alumni feel able to compete with graduates from other institutions, the main consideration in choosing the first job is to get experience with the waiting period to get the first job mostly between 1-3 months with one recruitment process, the most competency needed in work are the ability to cooperate in teams, computer skills, English, and understanding of accounting, while capabilities in the field of research are less needed. Stakeholders are very satisfied with the performance of alumni, especially in terms of high discipline, responsibility for work, good work performance, and good mastery of technology.
Co-Authors Alvi Ikhsanyah Salsabilla Baiq Aprilia Saqinah Baiq Fariestha Auliantari Baiq Rosyida Dwi Astuti Biana Adha Inapty Bq. Rosyida Dwi Astuti Chatarina Umbul Wahyuni Dian Astuti Elin Erlina Sasanti Ermawati Ermawati Gina Rahayu Anggraini Hasniati Hasniati Isnawati Isnawati Lenap, Indria Puspitasari Muhammad Ali Fikri Nina Karina Karim Nungki Kartikasari Nur Diana Robith Hudaya Robith Hudaya Samanta Putra, Ronal Suhaedi, Wirawan Widyastuti Widyastuti Yusli Mariadi Yusli Mariadi