Article Per Year (5 Year)
p-Index From 2021 - 2026
2.338
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Jurnal Akuntansi dan Keuangan The Indonesian Accounting Review Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Infestasi Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 63 Documents
Search

 2   3   4   5   6 
THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANYS LIFE CYCLE) Dyah Ayu Kusuma Wardhani; Luciana Spica Almilia
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.208

Abstract

Earnings and cash flow are the two important factors in the companys life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies listed on the IndonesiaStock Exchange at the every stage of companys lifecycle cycle. The sample used consistsof 99 manufacturing companies listed on Indonesia Stock Exchange (IDX). Secondarydata on the companys financial statement was taken from the period 2006 to 2010 and thesewere obtained from ICMD (Indonesia Capital Market Directory) and IDX. A data analysistechnique for testing the research problems is linear regression analysis. The results showearnings, overall cash flow, and cash flow components have significant predictive power forfuture earnings and cash flows.
FINANCIAL AND NON-FINANCIAL FACTORS INFLUENCING INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) IN INDONESIA STOCK EXCHANGE Luciana Spica Almilia
Journal of Indonesian Economy and Business (JIEB) Vol 25, No 2 (2010): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.283 KB) | DOI: 10.22146/jieb.6296

Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies.Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. Sustainability (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) ofreporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placinginformation on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) of listed in Indonesia Stock Exchange companies. The ordinal logistic regression used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange. The 203 observations were divided into three categories: 87 companies not providing financial and sustainability report in the internet (No website), 62 companies providing financial and sustainability report in the internet with low index (Low Index) and 54 companies providing financial and sustainability reportin the internet with high index (High Index). The result shows that firm size, majority shareholders, auditor size and industry type as a determinant factor of internet financialand sustainability-reporting index in Indonesia, whereas leverage and profitability not statistically significant as determinant factors of internet financial and sustainabilityreporting index in Indonesia.Keywords: internet financial reporting, website, traditional financial reporting, internet, financial statement, voluntary disclosure.
ANALISIS KANDUNGAN INFORMASI DAN EFEK INTRA INDUSTRI PENGUMUMAN STOCK SPLIT YANG DILAKUKAN OLEH PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Luciana Spica Almilia; Emanuel Kristijadi
Journal of Indonesian Economy and Business (JIEB) Vol 20, No 1 (2005): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6562

Abstract

The objective of this research is to examine empirically about the information contentand intra industry effect of stock split announcement. The analysis include three aspects:information content, risk (beta) and intra industry effect of stock split announcement bygrowth firm and not growth firm.The sample of this research is 79 reporter firm (consist of 59 growth firm and 20 notgrowth firm) and 166 non reporter firms during the period of 1997 – 2002. The result ofthis research show that stock split has information content which is negatively respondendand statistically significant responded by the market around the date of stock splitannouncement. The difference between beta growth firms and not growth firms after stocksplit announcement is significant. The intra industry effect of stock split announcement iscompetitive effect.Keywords: stock split, intra industry effect, competitive effect, information content
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STATUS PERUSAHAAN PASCA IPO DENGAN ANALISIS MULTINOMIAL LOGIT Luciana Spica Almilia; Meliza Silvy
Journal of Indonesian Economy and Business (JIEB) Vol 18, No 4 (2003): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.44 KB) | DOI: 10.22146/jieb.6648

Abstract

This research has a purpose to provide empirical evident about factors that affect firms status after IPO. The examined factors on this research are firm characteristics including financial ratio, industry structure, firm’s sensitivity to macroeconomic variables, underwriter reputation and ownership structure.The samples consist of 84 firms which had positive net income, positive equity book value and still listed until 2002; 24 firms which had negative net income from 2000 through 2001 and still listed; 48 firms which had negative net income and negative equity book value from 2000 through 2001 and still listed; and 19 firms which delisted from 1999 through 2002. Moreover, it is chosen by purposive sampling. The statistic method used to test on the research hypothesis is multinomial logit regression. Indirect method and direct method technique is used to gain a model that has the highest classification power in determination firms status after IPO.The result show that direct method had a higher classification power rather than indirect method. This research also indicate that firm characteristic include financial ratio, industry structure, firm’s sensitivity to macroeconomic variables, and underwriter reputation is a significant variables in determination firms status after IPOKeywords: financial distress, financial ratios, multinomial logit, macroeconomic variable
TATA KELOLA ASET ORGANISASI NIRLABA MELALUI PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania Rokhmania; Luciana Spica Almilia; Erida Herlina Herlina; Putri Wulanditya Wulanditya
-
Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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

Abstract

Kegiatan Pengabdian Masyarakat ini mempunyai tema tentang tata kelola asset pada organisasi nirlaba. Dalam hal pengelolaan asset, mitra yang bergerak di bidang keagamaan ini mempunyai karakter pengelolaan yang lebih berdasarkan factor figure dan trust.  Mitra mengelola donasi kas melalui kaleng infaq dan rekening bank serta donasi makanan / barang.Tata kelola aset yang tidak mengedepankan faktor trust akan mengakibatkan diabaikannya pengendalian internal sehingga penyelewengan asset sangat mudah terjadi, terutama Kas. Penerimaan dan penyaluran donasi belum memiliki Standar Operasional Prosedur yang baku. Laporan pertanggung-jawaban yang disusun masih bersifat sederhana. Padahal meskipun organisasi nirlaba tidak bertujuan untuk mencari laba, entitas nirlaba tetap perlu untuk tetap menyusun laporan pertanggung-jawaban yang bisa menggambarkan transparansi pengelolahan dana donasi. Tim Pelaksana Pengabdian masyarakat menyelenggarakan diskusi secara hybrid dan pelatihan daring untuk meningkatkan pengetahuan pengurus organisasi akan Tata Kelola Aset. Kegiatan pengabdian ini menghasilkan 3 Standar Operasional Prosedur (SOP) dan formulir yang digunakan dalam tata kelola donasi. Tiga SOP yang dihasilkan   yakni SOP donasi kaleng, SOP donasi berbasis rekening dan SOP donasi barang.
The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Luciana Spica Almilia; Putri Wulanditya
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.1155

Abstract

Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi Anita Anggraeni; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.964 KB) | DOI: 10.24914/jeb.v20i1.923

Abstract

The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The Independent Sample t-test used to examined the research hypothesis. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accountant and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect.Abstrak Tujuan penelitian ini adalah menguji perbedaan keputusan investasi antara partisipan yang menerima informasi good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti good news, baik pada pola penyajian SbS maupun EoS dan seri informasi panjang dan pendek. Penelitian ini menggunakan metoda eksperimen 2x2x2 mix design, yaitu pola penyajian (step by step dan end of sequence) dan urutan informasi (good news diikuti bad news dan bad news diikuti good news) dan seri informasi (informasi panjang dan informasi pendek). Independent Sample t test digunakan untuk menguji hipotesis penelitian. Jumlah partisipan dalam penelitian ini adalah 96 mahasiswa Akuntansi dan Manajemen STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan dalam pengambilan keputusan investasi dan terjadi recency effect bagi partisipan yang menerima good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti bad news pada pola penyajian SbS dan seri informasi panjang.
Faktor-faktor yang mempengaruhi konservatisme akuntansi Maria Oktavia Elizabeth Sinambela; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.057 KB) | DOI: 10.24914/jeb.v21i2.1788

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.
Peningkatan Life Skill Anak Panti Asuhan Yatim Melalui Pelatihan Komputer dan Job Preparation Pada Yayasan Pendidikan & Penyantunan Anak Yatim (YPPAY) Adinda Nurul Hasanah Uswati Dewi; Tjahjani Prawitowati; Luciana Spica Almilia; Lufi Yuwana Mursita
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 2 (2020): Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2020.1.2.65-73

Abstract

Kegiatan pengabdian masyarakat ini ditujukan pada kegiatan peningkatan life skill anak-anak panti asuhan yatim yang lulus SMA dan tidak mempunyai kesempatan melanjutkan pendidikan ke perguruan tinggi. Kegiatan Pengabdian Masyarakat ini meliputi: (1) Peningkatanlife skill anak yatim dengan peningkatan kemampuan hard skill melalui pelatihan computer; (2) Peningkatanlife skill anak yatim dengan peningkatan kemampuan soft skill melalui pelatihan job preparation; dan (3) Pendampingan peningkatan kepercayaan diri anak yatim melalui pengenalan potensi diri. Kesimpulan dari pelaksanaan pengabdian masyarakat ini adalah: (1) Pelaksanaan pelatihan secara online telah berjalan lancar sesuai dengan jadwal pelaksanaan yang telah disusun sebelumnya; (2) Adanya respon positif dari peserta atas pelaksanaan pelatihan; (3) Adanya peningkatan pengetahuan pada sebagian besar peserta, tentang penggunaan Microsoft Excel; (4) Adanya peningkatan pengetahuan pada sebagian besar peserta, yaitu tentang pemahaman untuk mengembangkan diri menjadi lebih percaya diri; (5)Diharapkan adanya perubahan sikap positif untuk bersedia mengimplementasikan hasil dari pelatihan
Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions Mochammad Zahid Muzammil Hadi; Luciana Spica Almilia; Riski Aprilia Nita
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.286 KB) | DOI: 10.33312/ijar.450

Abstract

The aims of this study are to examines the pattern of information presentation, the order of information and framing effect in investment decision making. the pattern of information presentation and the order of information explained by belief adjustment model developed by Hogarth and Einhorn (1992), beside that framing effect explained by prospect theory, fuzzy trace theory and probabilistic mental model. This study used experiment design 2x2x2 mixed design. Total subjects in this study were 104 students from STIE Perbanas Surabaya consisting of 90 students bachelor degrees of accounting and 14 students bachelor degrees of management. This study uses a pencil based experiment which filling out the questionare that was answered manually by participants.the results show that: (1) there are bias judgement especially recency effect in the presentation of step by step with the framing condition appropriate in information; (2) there are bias judgement when  gives the presentation of step by step with the framing condition appropriate and not appropriate in information, and (3)  when do mix of the pattern of information presentation with  framing condition appropriate in information bias judgement happened. Overall this results show that the belief adjustment model developed by Hogarth and Einhorn (1992), prospect theory, fuzzy trace theory and probabilistic mental model is partially hold in investment decision making.
Co-Authors Afandi, Haekal Ridho Akbar Abdi Negara Ambarwati, Yulian Belinda Anak Agung Gede Sugianthara Angraini Angraini Anita Anggraeni Antiqueain Maliu Astania, Auravita Auravita Astania Dea Nikki Rona Dea Nikki Rona Dewi Ayu Wulandari, Dewi Ayu Dewi Murdiawati Dyah Ayu Kusuma Wardhani Dyah Ayu Kusuma Wardhani Dyah Eras Mita Dyana Purwandini Edo Bangkit Prayoga Ellen Theresia Sihotang Emanuel Kristijadi Emanuel Kristijadi Emil Pratiwi Emma Handayani Erida Herlina Herlina Ertambang Nahartyo Farita Dewi Rofiyah Febriyani Sarwindah Felya Febiola Firman Adi Setya Haekal Ridho Afandi Hanimah, Khilmiyatul Herla Kusumawardhani Ilham Ridho Maulana Jogiyanto Hartono Kadek Pranetha Prananjaya, Kadek Pranetha Katarina Dyah Kristanti Kristijadi Kristijadi Lailatul Badriyah Lufi Yuwana Mursita Lufi Yuwana Mursita Maria Oktavia Elizabeth Sinambela Masrurah, Reza Muadzatul Maulana, Ilham Ridho Meliza Silvi Meliza Silvy Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Monica Dira Anas Hartika Mursita, Lufi Yuwana Mustafida, Nurul Mutia Anugrah Pratiwi Nanang Shonhadji Negara, Akbar Abdi Ni Nyoman Asti Stya Putri Nirwana Putri Pravitasari Nisa Nailur Rahma Nita, Riski Aprilia Nur'aini Rokhmania Rokhmania Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Nurul Mustafida Purwandini, Dyana Putri Wulanditya Rahma, Nisa Nailur Riski Aprilia Nita Rofiyah, Farita Dewi Rosyida, Amelia Dwi Nur Sihotang, Ellen Theresia Supriyadi . Titis Puspitaningrum Dewi Kartika Tjahjani Prawitowati Widjanarko, Farah Adelia Putri Winny Herdinigtyas Yunitasari, Savira