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Perkembangan 20 Tahun Penelitian Manajemen Laba Perwitasari, Dian; Kirana Wandira, Raras; Nurrahmawati, An
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.288

This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.

CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.

OVERVIEW OF FINANCIAL TECHNOLOGY IN BANKING SECTOR: A BIBLIOMETRIC STUDY Fadhilah, Alfiana Nur; Nurrahmawati, An
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1330

This study aims to provide empirical evidence regarding the growth and trend of fintech-related publications in the banking sector and examine what variables are often associated with fintech. Utilizing bibliometric analysis via the VOSviewer application, this study analyzes 816 articles published on Scopus from 2013 to 2023. The results of this study indicate that research publications on fintech in the banking sector have been widely carried out in various countries. Several variables related to fintech and banking topics include technology, industry, covid, future, and blockchain. Some of the authors that are widely found are M.K. Hassan, H. Banna, and M.R. Rabbani which can be considered as references. The study's limitation lies in its inability to provide an overview of variable usage trends in 2023. This research is expected to provide implications for the development of future research, especially related to fintech and banking.

FROM BRICKS TO BRAINPOWER: THE ROLE OF INTELLECTUAL CAPITAL AND FIRM SIZE Nurrahmawati, An; Aini, Annisa Qurrota; Rahmawati, Wulan; Joseph, Corina
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.22

Abstrak – Dari Fisik Menuju Kecerdasan: Peran Modal Intelektual dan Ukuran PerusahaanTujuan Utama – Penelitian ini menginvestigasi pengaruh modal intelektual dan nilai perusahaan serta moderasi ukuran perusahaan.Metode – Penelitian ini menggunakan metode Analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor properti dan real estat Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini menemukan bahwa modal intelektual, terutama human capital dan capital employed, meningkatkan nilai perusahaan secara agregat. Sebaliknya, modal struktural memiliki pengaruh negatif. Meskipun demikian, ukuran perusahaan memperlemah pengaruh negatif dari modal struktural terhadap ukuran perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori RBV dalam mencapai keunggulan kompetitif. Selain itu, penelitian ini berdampak pada perusahaan untuk memprioritaskan investasi dalam modal intelektual.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa moderasi ukuran perusahaan dan uji robust nilai perusahaan. Abstract - From Bricks to Brainpower: The Role of Intellectual Capital and Firm SizeMain Purpose - This study investigates the effect of intellectual capital, firm value, and moderation of firm size.Method - This study employs a multiple regression analysis method. The sample of this study is Indonesian property and real estate sector companies from 2018 to 2022.Main Findings - This study found that intellectual capital increases aggregate firm value, especially human capital and capital employed. In contrast, structural capital has a negative effect. However, firm size weakens the negative impact of structural capital on firm size.Theory and Practical Implications - This study confirms the RBV theory in achieving competitive advantage. In addition, this study implies that companies should prioritize investment in intellectual capital.Novelty - This study is a novely in the form of moderation of firm size and robust test of firm value.

EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.

Good Governance and Ethical Value: Are They Sync in Harmony? Qoshidah, Mukhtasyarah Minhajul; Nurrahmawati, An; Norizan, Saifulrizan Bin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.10721

This study aims to provide empirical evidence on the impact of good corporate governance, reflected in managerial ownership, audit quality, board size, independent board size, and board gender diversity, on corporate ethical value disclosure. The research focuses on mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2022, using a sample of 56 companies and 315 observations selected through purposive sampling. Applying multiple regression analysis on panel data, the findings highlight that audit quality, board size, and board gender diversity positively influence corporate ethical value disclosure, whereas managerial ownership and independent board size do not significantly impact. The novelty of this research lies in its application of the corporate ethical value index, comprising 40 items across 10 categories, and the utilization of five principles of good corporate governance. The study underscores the importance of implementing good corporate governance, particularly through audit quality, board size, and gender diversity, to enhance corporate ethical value disclosure. These practices can improve company transparency, strengthen stakeholder trust and reputation, and promote a more moral and accountable business environment. This study contributes to the literature by bridging the gap between governance structures and ethical disclosures in a developing market context, offering a comprehensive empirical model that integrates diverse governance indicators with a detailed ethical value index rarely used in previous research.

OVERVIEW OF FINANCIAL TECHNOLOGY IN BANKING SECTOR: A BIBLIOMETRIC STUDY Fadhilah, Alfiana Nur; Nurrahmawati, An
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1330

This study aims to provide empirical evidence regarding the growth and trend of fintech-related publications in the banking sector and examine what variables are often associated with fintech. Utilizing bibliometric analysis via the VOSviewer application, this study analyzes 816 articles published on Scopus from 2013 to 2023. The results of this study indicate that research publications on fintech in the banking sector have been widely carried out in various countries. Several variables related to fintech and banking topics include technology, industry, covid, future, and blockchain. Some of the authors that are widely found are M.K. Hassan, H. Banna, and M.R. Rabbani which can be considered as references. The study's limitation lies in its inability to provide an overview of variable usage trends in 2023. This research is expected to provide implications for the development of future research, especially related to fintech and banking.

SMC-COM STOCK PRICE ANALYSIS BEFORE AND DURING THE COVID-19 PANDEMIC Hermawan, Yana; Nurrahmawati, An; Atmalistya, Avi
Erudio Journal of Educational Innovation Vol 12, No 1 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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

Main Purpose – Comparative analysis of the impact of fundamentals and macroeconomics on SMC-Com stock price movements before and during Covid19 pandemic.Method – By using the purposive sampling approach, samples were chosen. Data on SMC-Com's fundamental and macroeconomic variables were tested using multiple linear regression.Main Findings – Under various circumstances, each ratio has a varying impact on the SMC-Com index. Consequently, investors should concentrate on the ratios that affect stock prices while considering the situation for a more effective study.Theory and Practical Implications – Fundamental factors, macroeconomics, and the prevailing situation should be analyzed by investors simultaneously.Novelty – Comparative testing in the context before and during the Covid-19 pandemic on the share prices of small and medium-sized entities indexed on SMC-Com.

EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.

Karakteristik Komite Audit dan Penghindaran Pajak di Indonesia Kasetyo, Eugenia Ivana; Nurrahmawati, An
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 1 (2025): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1.2656

Tujuan dari penelitian ini adalah untuk mengkaji pengaruh karakteristik komite audit: gender, keahlian keuangan, jabatan merangkap, independensi, dan usia terhadap praktik penghindaran pajak di Indonesia. Regresi berganda digunakan untuk menguji hipotesis. Sebanyak 245 sampel perusahaan yang tercatat di BEI Indonesia selama periode 2017-2021 digunakan. Beberapa variabel independen ditemukan tidak signifikan. Karakteristik berupa jenis kelamin, keahlian keuangan, independensi, dan usia komite audit secara positif mempengaruhi praktik penghindaran pajak. Sementara itu, tenurial ganda tidak mempengaruhi praktik penghindaran pajak. Wawasan baru tentang pentingnya menimbang faktor non-ekonomi seperti karakteristik komite audit. Penyelenggara pajak perlu memperhatikan bagaimana karakteristik komite audit disusun. Kebaruan dari penelitian ini terletak pada variabel tenurial ganda sebagai proksi uji untuk variabel karakteristik komite audit ditambahkan dan sampel komprehensif dari semua sektor non-keuangan di Indonesia digunakan

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