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All Journal Jurnal Akuntansi dan Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Media Mahardhika JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif El-Qist : Journal of Islamic Economics and Business (JIEB) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Ekobis: Jurnal Ilmu Manajemen dan Akuntansi KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Maqdis: Jurnal Kajian Ekonomi Islam Journal of Artificial Intelligence and Digital Business Journal of Information System, Technology and Engineering Accounting Journal of Ibrahimy (AJI) Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service)
Aristantia, Selvia Eka
Universitas Islam Negeri Sunan Ampel Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pesona Sukuk Ritel Seri 13 (SR013) sebagai Alternatif Investasi di Masa Pandemi Covid-19 Aristantia, Selvia Eka
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 10 No. 2 (2020): el-Qist
Publisher : Islamic Economic Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2020.10.2.133-145

Abstract

This study aims to reveal how the charm of Sukuk SR013 as an alternative investment still exists even in the midst of the Covid-19 pandemic and has achieved the highest sales since online bidding was made. This study uses a netnographic method that focuses on Instagram social media. This method was chosen as a research solution in the midst of a pandemic. The netnography method is deemed suitable to be applied in this study because the researcher wants to analyze the behavior of millennial netizens on social media, especially followers of social media accounts that promote and educate about SR013. The results of this study reveal five reasons netizen investors choose to invest in this instrument. The first reason is the patriotism inherent in the souls of investors. The second reason is the benefits of getting fixed coupons. The third reason is because Retail Sukuk are traded under the concept of Sharia. The fourth reason is because of the ease of investing with a minimum investment of IDR 1,000,000.00. The fifth reason, there is clear evidence of the use of Sukuk for the country that is seen directly by investors. Key Words: Sukuk; SBSN; Netnography; Covid-19   Penelitian ini bertujuan untuk mengungkap bagaimana pesona Sukuk SR013sebagai salah satu alternatif investasi masih eksis bahkan di tengah pandemi Covid-19 dan meraih penjualan tertinggi sejak dilakukan penawaran secara online. Penelitian ini menggunakan metode netnografi yang berfokus pada media sosial Instagram. Metode ini dipilih sebagai solusi penelitian di tengah masa pandemi. Metode Netnografi dirasa relevan untuk diterapkan dalam penelitian ini karena peneliti ingin menganalisis perilaku dari netizen milenial di media sosial khususnya pengikut akun media sosial yang mempromosikan dan mengedukasi mengenai SR013. Hasil dari penelitian ini mengungkap lima alasan netizen investor memilih untuk berinvestasi di instrumen ini. Alasan yang pertama ialah adanya nilai-nilai patriotisme yang melekat dalam jiwa para investor. Alasan kedua ialah adanya keuntungan yang didapat dengan mendapatkan kupon tetap. Alasan ketiga karena Sukuk Ritel ini diperdagangkan dengan konsep Syariah. Alasan keempat karena kemudahan dalam berinvestasi dengan minimal investasi sebesar Rp 1.000.000,00. Alasan kelima adanya bukti nyata dari pemanfaatan Sukuk untuk Negeri yang dilihat langsung oleh investor. Kata Kunci: Sukuk; SBSN; Netnografi; Covid-19
Pesona Sukuk Ritel Seri 13 (SR013) sebagai Alternatif Investasi di Masa Pandemi Covid-19 Selvia Eka Aristantia
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 10 No. 2 (2020): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2020.10.2.133-145

Abstract

This study aims to reveal how the charm of Sukuk SR013 as an alternative investment still exists even in the midst of the Covid-19 pandemic and has achieved the highest sales since online bidding was made. This study uses a netnographic method that focuses on Instagram social media. This method was chosen as a research solution in the midst of a pandemic. The netnography method is deemed suitable to be applied in this study because the researcher wants to analyze the behavior of millennial netizens on social media, especially followers of social media accounts that promote and educate about SR013. The results of this study reveal five reasons netizen investors choose to invest in this instrument. The first reason is the patriotism inherent in the souls of investors. The second reason is the benefits of getting fixed coupons. The third reason is because Retail Sukuk are traded under the concept of Sharia. The fourth reason is because of the ease of investing with a minimum investment of IDR 1,000,000.00. The fifth reason, there is clear evidence of the use of Sukuk for the country that is seen directly by investors. Key Words: Sukuk; SBSN; Netnography; Covid-19   Penelitian ini bertujuan untuk mengungkap bagaimana pesona Sukuk SR013sebagai salah satu alternatif investasi masih eksis bahkan di tengah pandemi Covid-19 dan meraih penjualan tertinggi sejak dilakukan penawaran secara online. Penelitian ini menggunakan metode netnografi yang berfokus pada media sosial Instagram. Metode ini dipilih sebagai solusi penelitian di tengah masa pandemi. Metode Netnografi dirasa relevan untuk diterapkan dalam penelitian ini karena peneliti ingin menganalisis perilaku dari netizen milenial di media sosial khususnya pengikut akun media sosial yang mempromosikan dan mengedukasi mengenai SR013. Hasil dari penelitian ini mengungkap lima alasan netizen investor memilih untuk berinvestasi di instrumen ini. Alasan yang pertama ialah adanya nilai-nilai patriotisme yang melekat dalam jiwa para investor. Alasan kedua ialah adanya keuntungan yang didapat dengan mendapatkan kupon tetap. Alasan ketiga karena Sukuk Ritel ini diperdagangkan dengan konsep Syariah. Alasan keempat karena kemudahan dalam berinvestasi dengan minimal investasi sebesar Rp 1.000.000,00. Alasan kelima adanya bukti nyata dari pemanfaatan Sukuk untuk Negeri yang dilihat langsung oleh investor. Kata Kunci: Sukuk; SBSN; Netnografi; Covid-19
Pengaruh Manajemen Laba, Koneksi Politik, Kepemilikan Asing terhadap Kinerja Perusahaan Shilvia Aristiowati; Mochammad Ilyas Junjunan; Ashari Lintang Yudhanti; Selvia Eka Aristantia
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p197-210

Abstract

This study aims to analyze the effect of earnings management, political connection, and foreign ownership on company performance This test was carried out on 92 consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data were processed using Stata with multiple regression analysis method equipped with the Chow and Hausman specification tests. The results showed that earnings management had a positive effect on company performance, while political connection and foreign ownership had no significant effect on company performance. This finding indicates that the company does not communicate well information related to the company's performance. Therefore, earnings management is often used as an effort to improve company performance. Furthermore, this study also indicates that political connection and foreign ownership are not an important mechanism that can improve company performance. This research adds to the study of company performance and has implications for corporate management and policy makers.
PAJAK KARBON SEBAGAI WUJUD MANIFESTASI RAHMATAN LIL ALAMIN SELVIA EKA ARISTANTIA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v6i2.510

Abstract

PENGARUH KOMPENSASI BONUS DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA: (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Maulinda Zulfa Rahmania; Ade Irma Suryani Lating; Selvia Eka Aristantia
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.395

Abstract

This study aims to determine the effect of bonus compensation and dividend payout ratio on income smoothing practices. This research is a quantitative research with an associative approach. The data testing techniques used are partial hypothesis testing (t test), simultaneous hypothesis testing (F test) and multiple linier regression analysis using SPSS software version 25. The number of samples tested in this study were 66 samples consisting of 33 companies with research period of 2 years. The data used in this research are secondary data sourced from IDX official website and official website of related companies. The results showed that partially, bonus compensation had no effect on income smoothing practices, but dividend payout ratio had a significant negative effect. Meanwhile, simultaneously, bonus compensation and dividend payout ratio have a significant effect on income smoothing practices. Based on these results, it is hoped that investor and potential investor will be more thorough in analyzing and identifying the company, and not seeing the company only by the value of dividends or the amount of profit that generated by banking companies which will later be used as investment destinations.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
Menggali Tantangan Pada Pelaku Usaha Kecil Menengah Dalam Menerapkan SAK-EMKM (Studi Kasus Pada UMKM Putikasari Rottan Gresik) Binti Habibah; Nufaisa Nufaisa; Ratna Anggraini Aripratiwi; selvia eka aristantia
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.1005

Abstract

With the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), it is easier for MSME players to provide information that can be used as a basis for various activities, such as running a business, determining prices, meeting tax requirements, and so on. In fact, Putikasari Rottan MSMEs still use simple records consisting of income and expenses. The aim of this research is to gain an understanding of the challenges faced by Putikasari Rottan MSMEs in implementing SAK EMKM. This research uses a qualitative approach with a case study type of research. The informants in this research were 3 people, namely the owner and the employees of UMKM Putikasari Rottan. This research uses primary data sources and secondary data, and uses interview and observation techniques in data collection. The results of this research show that the challenges for UMKM Putikasari Rottan in implementing SAK EMKM are as follows: 1) According to UMKM Putikasari Rottan, accounting is complicated 2) Lack of understanding when managing finances 3) Educational factors 4) Lack of human resources who have knowledge of SAK EMKM 5) Uncertainty of profits obtained. And 6) SAK EMKM Accounting Socialization and Training Has Not Been Done in MSMEs. This research provides recommendations to MSME players to explore information regarding SAK EMKM to improve the quality of their business financial reports. Keywords: SAK EMKM, financial accounting, MSMEs
PELATIHAN ANGGARAN DAN LAPORAN LABA-RUGI PADA UMKM WARUNG MAKQITA Rahmatulloh, Hanif Dzaky; Hidayatulloh, Muhammad Baharudin Yusuf; Jayanti, Nurul Hadi; Minadhifah, Putri Najwa; Melati, Seruni Kharisma; Yunianti, Sherly Aulia; Jannah, Syifa'ul; Lating, Ade Irma Suryani; Aristantia, Selvia Eka
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

UMKM memainkan peran penting dalam perekonomian Indonesia, salah satunya dalam hal kontribusi terhadap penyerapan tenaga kerja. Namun, banyak pelaku UMKM yang masih menghadapi kendala dalam pemahaman akuntansi, terutama dalam penyusunan anggaran dan laporan laba-rugi, yang menyebabkan kurang optimalnya pengelolaan keuangan usaha mereka. Penelitian ini bertujuan untuk memberikan pelatihan penyusunan anggaran dan laporan laba-rugi kepada pelaku UMKM Warung Makqita di Surabaya. Metode yang digunakan meliputi survei, wawancara, sosialisasi, edukasi, pelatihan, dan evaluasi. Hasil menunjukkan peningkatan pemahaman dan kemampuan pemilik usaha dalam menyusun anggaran dan laporan laba-rugi, yang diharapkan dapat meningkatkan kinerja dan keberlanjutan usaha mereka. Pelatihan ini berhasil meningkatkan kesadaran dan keterampilan dalam pengelolaan keuangan, yang merupakan langkah penting dalam pengembangan UMKM di Indonesia.
DOES POLITICAL CONNECTION, SALES GROWTH, AND INSTITUTIONAL OWNERSHIP AFFECT ON TAX AVOIDANCE? Dita Tristianti Sagita Putri; Aristantia, Selvia Eka
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.271

Abstract

This study aims to determine the effect of political relations, sales growth, and institutional ownership on tax avoidance partially and simultaneously. The method used in this study is a quantitative method. The population in this study were 55 manufacturing companies in the consumer goods industry sector listed on the IDX during the 2017-2019 period. The sample of this research is 99 companies with purposive sampling technique. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS 25 software. The results of this study indicate that partially the political variable connection and sales growth have no significant effect on tax avoidance, but the institutional ownership variable has a significant effect on tax avoidance. Meanwhile, simultaneously, the variables of political connection, sales growth and institutional ownership has a significant effect on tax avoidance.
Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Pengelolaan Alokasi Dana Desa Dalam Pencapaian Good Governance (Studi Empiris Pada Desa Pabean Kecamatan Sedati Kabupaten Sidoarjo) Rohman, Muhammad Taufiqur; Yuniarti, Nur Laila; Suryani Lating, Ade Irma; Nufaisa, Nufaisa; Aristantia, Selvia Eka
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.15557

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, dan pengawasan terhadap pengelolaan Alokasi Dana Desa dalam pencapaian Good Governance pada desa Pabean, Kecamatan Sedati, Kabupaten Siodarjo. Jenis penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden 75 orang terdiri dari aparat desa dan masyarakat. Metode analisis data yang digunakan yaitu analisis linear berganda dengan menggunakan program SPSS versi 20. Berdasarkan hasil penelitian, maka ditarik kesimpulan bahwa secara parsial variabel akuntabilitas tidak berpengaruh terhadap pengelolaan alokasi dana desa dan transparansi serta pengawasan berpengaruh terhadap alokasi dana desa.  Sedangkan akuntabilitas, transparansi, dan pengawasan secara simultan memiliki pengaruh yang signifikan terhadap pengelolaan alokasi dana desa dalam pencapaian good governance di Desa Pabean, Kecamatan Sedati, Kabupaten Sidoarjo.
Co-Authors Adi, Tri Warcono Adrian Maulana, Moch Agung, Satria Ajeng Tita Nawangsari Anggraini Aripratiwi, Ratna Aripratiwi, Ratna Anggraini Aviciena Taufiqurrahman, Mohammad Bambang Sugito Binti Habibah Dita Tristianti Sagita Putri Hidayatulloh, Muhammad Baharudin Yusuf Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Kushariyadi Kushariyadi Kushariyadi Latifah, Iif Ainul Lating, Ade Irma Suryani Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Mohammad Aviciena Taufiqurrahman Na’imatul Widad Tasniyah Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nurul Hasanah M Zach Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rohman, Muhammad Taufiqur Sabrina Hidayati Shilvia Aristiowati Shofiatul Jannah Sono Susanto, Febry Fabian Tri Warcono Adi Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila