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All Journal BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abmas Negeri (JAGRI) Income: Innovation Of Economics And Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) JP-MAS : Jurnal Pengabdian kepada Masyarakat
Annisah Febriana SE., MSi., Ak., CA
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi (STIE) Yapan, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MANAJEMEN LABA (EARNINGS MANAGEMENT) TERHADAP RETURN SAHAM PERUSAHAAN INITIAL PUBLIC OFFERINGS (IPO) NON KEUANGAN DAN NON JASA DI BURSA EFEK JAKARTA Annisah Febriana
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.624

Abstract

This research used data of companies carrying out IPO between 2008 to 2011 and survey period of performance for two years pre and three years post – IPO. Sample was selected purposively and there were 60 companies meeting the requirements as sample of this research, consisting of 30 issuers companies and 30 control companies (non – issuers) in the same period of survey. The control companies were needed to avoid bias from the evaluation model that finally will make the evaluation result more robust (Denis and Sarin, 1999). The result of this research indicated that actually earnings management was conducted by the company during the IPO. The positive value of discretionary accruals before the offering period proved it. Positive discretionary accrual value is indicators that earnings management performed by manager is income increasing in nature. This research also proved that negative correlation between  discretionary  accruals  with  the  operation  performance  and  stock return. It means that earnings management performed by discretionary accrual before IPO period will decline the performance after the IPO. This research also indicated that declining of issuers performance is higher than non issuers dis. It is proved with the issuer’s average operational performance value and stock return performance that is higher compared to the non  issuer’s.  it  indicated  bad  performance of  the  issuers  before  IPO  that triggered to implement earnings management. This result showed opportunistic attitude performed by management’s company with aims to increase the investor’s expectation toward the future performance of the company and to increase the offering price. This opportunistic attitude taken place because of the existing asymmetry information in the IPO process. Keyword    :     Earnings   management,   Initial   public   offerings,   Operating performance, Stock return. 
PERANAN CREATIVE ACCOUNTING, CORPORATE GOVERNANCE DAN IMPRESSION MANAGEMENT TERHADAP INTERNAL CONTROL SYSTEM DAN KECURANGAN AKUNTANSI DALAM PELAPORAN KEUANGAN (STUDI KASUS PADA ENTITAS PUBLIC DI INDONESIA) Annisah Febriana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 7, No 2 (2022): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v7i2.195

Abstract

Penelitian ini dilakukan untuh menjawab pertanyaan “Apakah Laporan Keuangan masih bisa dipercaya akurasinya”. Kecurangan akuntansi dalam pelaporan keuangan menimbulkan keraguan yang besar dan kerugian bagi para investor, kreditor, dan stakeholders lainnya. Akibatnya pihak users mendapatkan informasi yang salah atas kondisi entitas karena adanya upaya menyembunyikan informasi yang relevan dan akurat, sehingga mengakibatkan users mengambil suatu analisa dan keputusan yang salah. Tujuan dari penelitian ini mengetahui pengaruh creative accounting, corporate governance dan impression management terhadap internal control system dan kecurangan akuntansi dalam pelaporan keuangan. Dimana variable internal control system menjadi variabel intervening yang menghubungkan antara creative accounting, corporate governance dan impression management terhadap kecurangan akuntansi pada pelaporan keuangan. Sampel yang diambil dalam penelitian ini adalah staf, pegawai dan karyawan bagian accounting, dan  finance dalam sebuah entitas public. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan Software smartPLS 3.0. Hasil analisis dapat disimpulkan bahwa creative accounting  berpengaruh dan corporate governance berpengaruh terhadap kecurangan akuntansi. Sedangkan corporate governance berpengaruh terhadap internal control system.
Pengujian Digital Marketing, Price Perception dan Product Quality Guna Peningkatan Penjualan Oma Jamu Annisah Febriana; Ratih Dewi Titisari Haryana
Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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

Abstract

The developments of information technology encourage UMKM players to be able to continue to keep up with current developments, especially in digital world. The aim of this research is to find out whether the use of information technology in the form of digital marketing is able to increase sales volume in one of the UMKM which is currently growing quite rapidly in Surabaya, East Java. Apart from that, this research also aims to determine price perception and product quality on sales volume at Oma Jamu. The analysis method uses multiple linear regression with sampling using non-probability sampling techniques where 85 respondents were obtained. The research results concluded that digital marketing, price perception and product quality have a significant influence on sales volume at Oma Jamu. These results show that it is important for every UMKM business actor to utilize information technology to develop their business network which is also supported by the perception of price and product quality required by consumers.
Peningkatan Kompetensi Siswa SMK Melalui Pelatihan Aplikasi Komputer Accurate Accounting Qurochman, Arief Nurdiannova; Febriana, Annisah; Santoso, Herlambang Pudjo; Haryana, Ratih Dewi Titisari
Jurnal Abmas Negeri (JAGRI) Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Desember 2024
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v5i2.1311

Abstract

Pelatihan aplikasi komputer Accurate Accounting versi 5 desktop merupakan bentuk pengabdian kepada masyarakat dari Dosen STIE YAPAN terhadap Siswa SMK Prapanca 2 Surabaya. Kegiatan ini dilaksanakan karena keterbatasan pada sekolah mitra yang belum pernah memberikan pelatihan ini pada para siswanya. Tujuan kegiatan ini adalah untuk menambah pengetahuan dan kompetensi bagi para siswa tentang pengoperasian aplikasi ini supaya siap menghadapi persaingan di dunia kerja maupun peningkatan pengetahuan pada pendidikan lanjutan yang berbasis aplikasi komputer akuntansi. Kegiatan ini dilaksanakan oleh siswa SMK kelas XI dan XII program studi akuntansi yang dibantu guru pendamping sekolah mulai bulan Agustus sampai Oktober 2024. Metode pelaksanaannya dimulai dengan koordinasi dengan sekolah, persiapan dosen dan materi, pelaksanaan pelatihan, serta evaluasi dan pelaporan program. Pelatihan ini berjalan dengan baik dan lancar atas kerjasama antara kedua pihak serta keaktifan para siswa dalam pengoperasian aplikasi Accurate Accounting versi 5 desktop berdasarkan modul yang diberikan.
Pengaruh Inflasi, Suku Bunga BI dan Nilai Tukar Rupiah terhadap IHSG di BEI (Periode 2019-2023) Lusia Sutriana Bahagia; Annisah Febriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4765

Abstract

Dalam penelitian ini mempunyai tujuan untuk menguji dan menganilisa variabel Inflasi, suku bunga dan nilai rupah secara parsial maupun secara simultan di karena penelitain terdahulu masih terjadi inkonsiten dalam hali penelitiannya. Peneitian ini menggunkan medote kualitatif yang mana data yang di ambil dari tahun 2019 sampai dengan 2023 di IDX dengan di hitung dengan SPSS sejumah 30 sample dengan agresi berganda. Hasil dari penelitian yaitu Keputusan yang dijelaskan menunjukkan bahwa inflasi memengaruhi Indeks Harga Saham Gabungan (IHSG), suku bunga memengaruhi IHSG, dan nilai tukar memengaruhi IHSG.dan bahwa, berdasarkan kriteria keputusan yang telah dijelaskan, hasil menunjukkan bahwa setiap variabel independen dalam penelitian ini memiliki pengaruh yang signifikan terhadap masing-masing variabel dependen
Implementasi Rasio Keuangan Dalam Meningkatkan Efisiensi Dan Produktivitas Pada Koperasi Sri Rejeki Sidoarjo Florentina Anjeli; Annisah Febriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4767

Abstract

Implementasi rasio keuangan dalam meningkatkan efisiensi dan produktivitas sangat penting untuk sebuah koperasi seperti Koperasi Sri Rejeki. Rasio keuangan adalah alat analisis yang dapat memberikan wawasan tentang kesehatan keuangan suatu organisasi dan membantu dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi rasio keuangan dalam meningkatkan efisiensi dan produktivitas di Kopwan Sri Rejeki Cemandi Sidoarjo.Metode yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan jenis studi lapangan. Teknik pengumpulan data dengan menggunakan teknik wawancara, observasi, dan dokumentasi. Teknik analisis data dengan menggunakan triangulasi. Triangulasi akan mengecek ulang data yang diperoleh dari sumber dengan menanyakan apakah data atau informasi tersebut asli. Dokumen, observasi, dan wawancara digunakan untuk melakukannya. Dengan meminta beberapa informan tambahan, peneliti memverifikasi bahwa informan utama adalah orang yang sebenarnya. Simpulan dari penelitian ini adalah efisien berfokus pada seberapa baik perusahaan menggunakan sumber daya yang ada untuk menjalankan operasinya secara optimal, sedangkan produktivitas berfokus pada hasil atau output yang dihasilkan dari penggunaan sumber daya tersebut. Hasil dari implementasi rasio pada KOPWAN SRI REJEKI CEMANDI SIDOARJO yaitu: rasio likuiditas, dan leverange mengalami kenaikan sedangkan rasio aktivitas, profitabilitas dan rentabilitas mengalami penurunan.
Delisting Sukarela : Analisis Kuantitatif Atas Kinerja Saham dan Arus Kas Sebelum Keluar dari Pasar Annisah Febriana; Gusti Dian Prayogi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.3009

Abstract

Voluntary delisting is a process in which a company listed on the stock exchange voluntarily decides to remove its shares from the exchange. According to data from the Indonesia Stock Exchange (BEI), between 2013 and 2023, 65 companies have delisted, with approximately 40% of them opting for voluntary delisting. This increase indicates that voluntary delisting is becoming a more common phenomenon and a strategic consideration for companies. The urgency of this study is closely related to investor protection, market stability, and improving corporate governance. This research is also aligned with the Sustainable Development Goals (SDGs) Goal 8, which emphasizes decent work and economic growth, particularly the importance of expanding access to financial services and strengthening national financial institutions, including the capital market. This study uses a quantitative approach with secondary data, covering the observation period from 2013 to 2023. The analytical technique used is Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings show that stock performance and cash flow from operational activities significantly influence the likelihood of a company opting for voluntary delisting, both partially and simultaneously. The study’s findings emphasize that voluntary delisting is not solely driven by regulatory factors, but is a combination of the company’s internal conditions, such as healthy cash flow, market signals reflected in stock prices, and ownership strategy. Therefore, companies may choose voluntary delisting as part of a strategy to achieve specific goals, such as improving efficiency, restructuring the business, or reducing the costs associated with maintaining a public listing. This study provides valuable insights into the factors influencing a company’s decision to pursue voluntary delisting.
Digitalization of Savings and Loans to Improve Financial Management of PKK Candi Lontar, Sambikerep Surabaya Prayogi, Gusti Dian; Resmawa, Ira Ningrum; Febriana, Annisah
Jurnal Abmas Negeri (JAGRI) Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Desember 2025
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v6i2.1760

Abstract

Training to introduce savings and loan accounting applications is a form of community service activity carried out by lecturers from STIE YAPAN. The partners in this activity are the management and members of the PKK RW 07 Candi Lontar savings and loan group. The savings and loan activity is an economyc activity commonly carried out by PKK women in RW 07 Candi Lontar. However, manual transaction recording often causes difficulties in financial management and reporting. Therefore, this community service activity aimed to provide training on the use of savings and loan accounting applications to PKK women in RW 07 Candi Lontar. The implementation method included five stages: socialization and needs assessment, face-to face training, application implementation, post-training assistance, and evaluation, and program sustainability. The results showed an increase in participants' understanding and skills in using the application. It was evident that participants are able to record savings, loan, and installment transactions digitally, as well as create simple financial reports. The sustainability of this program is expected to help manage the PKK savings and loan unit's finances to be more accountable and efficient.
PENGARUH PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SIDOARJO TAHUN 2014-2019 Annisah Febriana
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 2 (2024): JANUARY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i2.112

Abstract

The purpose of this study is to determine the impact of the advertisement tax and the roadway lighting tax on Local Own Revenue (PAD). The independent variables used in the study were the advertisement tax and the roadway lighting tax, while the dependent variable was Local Own Revenue (PAD). The data used in this study were secondary data obtained from the tax records of the advertisement tax and the roadway lighting tax in Sidoarjo regency from 2014 to 2019. The study was conducted by the Sidoarjo Regency Regional Revenue Office, Sidoarjo District, Sidoarjo Regency, East Java. The inferential statistical method with Double Regression Analysis, F-test, T-test, and SPSS 26 Version was used for analysis. The results of the study showed that the coefficient of the advertisement tax (b1) was 0.954 and the coefficient of the roadway lighting tax (b2) was 95.4%. This means that both the advertisement tax and the roadway lighting tax have a positive effect on Local Own Revenue (PAD). The double regression analysis revealed that the adjusted R2 value was 9.10, indicating that 9.1% of the dependent variable (Local Own Revenue) was explained by the advertisement tax and the roadway lighting tax, while 90.0% was explained by other variables not mentioned in the study. The "F test value" indicated that both independent variables had a significant positive effect on the dependent variable (Local Own Revenue), and the "T test value" showed that each dependent variable had a significant positive effect on Local Own Revenue (PAD).
PENDAMPINGAN AUDIT INTERNAL SEDERHANA BAGI PENGURUS MASJID QOLBUN SALIM DALAM RANGKA TRANSPARASI DANA UMAT Gusti Dian Prayogi; Annisah Febriana; Ratih Dewi Titisari Haryana; Rudiana Fibriani; Herlambang Pudjo Santosa
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2026): JP-MAS: Volume 8 Nomor 1 Edisi Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/vrm99332

Abstract

Pengelolaan dana rumah ibadah yang bersumber dari masyarakat menuntut adanya akuntabilitas yang tinggi untuk menjaga kepercayaan jemaah. Masjid Qolbun Salim menghadapi permasalahan mendasar berupa lemahnya sistem pengendalian internal keuangan, ditandai dengan pencatatan kas tunggal secara manual, ketidaktertiban pengarsipan bukti fisik, serta dominasi fungsi bendahara tanpa pengawasan berlapis. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman taktis dan keterampilan praktis bagi pengurus masjid serta perwakilan jemaah dalam menjalankan fungsi pengawasan keuangan secara mandiri melalui metode rekonsiliasi tiga titik (three-way matching). Metode pelaksanaan program menggunakan pendekatan Participatory Action Research (PAR) melalui tahapan Focus Group Discussion (FGD), pelatihan penyusunan instrumen lembar kerja pemeriksaan (checklist audit), serta pendampingan simulasi audit lapangan terstruktur selama 5 hari. Hasil evaluasi kuantitatif menunjukkan lonjakan pemahaman peserta yang signifikan, di mana skor rata-rata pre-test Kelompok DKM meningkat dari 38% menjadi 84% pada saat post-test, dan Kelompok Jemaah melonjak dari 46% menjadi 88%. Secara kualitatif, pengabdian ini berhasil mengurai penumpukan fungsi bendahara melalui penerapan prinsip kendali ganda (dual control) dan menghasilkan draf Standar Operasional Prosedur (SOP) laporan transparansi kas bulanan yang bebas dari salah saji. Keterbatasan program ini terletak pada singkatnya durasi pendampingan yang belum menyentuh audit manajemen aset non-kas. Oleh karena itu, disarankan bagi program pengabdian selanjutnya untuk melakukan monitoring pasca-pelatihan secara berkala serta mengembangkan dasbor pelaporan keuangan digital berbasis cloud computing demi mewujudkan transparansi dana umat yang berkelanjutan.
Co-Authors Arief Nurdiannova Qurochman Florentina Anjeli Gusti Dian Prayogi Haryana, Ratih Dewi Titisari Herlambang Pudjo Santosa Ira Ningrum Resmawa, Ira Ningrum Izzah Afkarini Lusia Sutriana Bahagia Ratih Dewi Titisari Haryana Rudiana Fibriani Santoso, Herlambang Pudjo Saverius Salvan Elfrid Pio Teguh Setiawan Wibowo Viktorianus Ompot