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All Journal BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abmas Negeri (JAGRI) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Economics, Business, Management, Accounting And Social Sciences YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
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

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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.
PENGARUH PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SIDOARJO TAHUN 2014-2019 Febriana, Annisah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 2 (2024): JANUARY 2024
Publisher : PUTRA JAWA PUBLISHER

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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).
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.
ANALISIS PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN – ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL MENENGGAH (UMKM) UD. AJIWON POLYBOGA INDONESIA Afkarini, Izzah; Febriana, Annisah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5926

Abstract

This research aims to examine how effectively the financial reporting adhering to SAK ETAP is utilized by MSME UD. Ajiwon Polyboga Indonesia. SAK ETAP represents an accounting framework tailored specifically for entities that lack significant public accountability and do not prepare general-purpose financial reports for external stakeholders. In the realm of MSMEs, utilizing SAK ETAP is anticipated to improve financial transparency and accountability, while also creating a stronger basis for decision-making by business proprietors and affiliated parties. The methodology adopted for this research is qualitative, using a case study approach, and includes data gathering techniques like interviews with management, direct observation of financial recording and reporting practices, as well as the documentation of prepared financial statements. The results of the study reveal that while UD. Ajiwon Polyboga Indonesia shows commitment to consistently producing financial reports, the application of SAK ETAP principles has not yet fully aligned with the prescribed standards. Several accounts, particularly the balance sheet and income statement preparation, remain simplistic and do not comply with widely accepted accounting norms. The primary challenges hindering the implementation of SAK ETAP involve the management's limited comprehension of accounting standards, alongside a shortage of qualified personnel specialized in accounting. This study concludes that even though there is an acknowledgment of the significance of financial reporting, the adoption of SAK ETAP within MSMEs such as UD. Ajiwon Polyboga Indonesia still encounters various structural and technical hurdles. Consequently, ongoing training facilitated by external entities like local governments, educational institutions, or accounting advisors is essential for MSMEs to enhance the quality of their financial reporting and bolster their business competitiveness.
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.
KEPUTUSAN DETERMINAN PERUSAHAAN DALAM REVALUASI ASET TETAP (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Titisari Haryana, Ratih Dewi; Febriana, Annisah
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.215

Abstract

Fixed asset revaluation is an action that can be requested back accurately to describe the true value of a company's assets. Based on PSAK 16 companies in Indonesia can choose the cost method or the revaluation method on their fixed assets. The purpose of this study is to determine the factors that influence the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX). It is predicted that the factors influencing the revaluation of fixed assets are leverage, firm size and fixed asset intensity. The statistical method used in this research is descriptive statistics and logistic regression. The sample used in this study were manufacturing companies in the basic and chemical industry sectors in 2019-2021 which were listed on the IDX. The sampling technique used purposive sampling technique. The results of this study indicate that the leverage factor has a significant effect on the revaluation of fixed assets. Meanwhile, the firm size factor and the proportion of fixed assets have no significant effect on the revaluation of fixed assets.
Co-Authors Afkarini, Izzah Arief Nurdiannova Qurochman Florentina Anjeli Gusti Dian Prayogi Haryana, Ratih Dewi Titisari Lusia Sutriana Bahagia Ratih Dewi Titisari Haryana Santoso, Herlambang Pudjo Titisari Haryana, Ratih Dewi