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<![CDATA[Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings ]]>
<![CDATA[Rahman, Annisaa]]>;
<![CDATA[Kartika, Rayna]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i1.29886
<![CDATA[This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings.  The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.]]>
<![CDATA[Strategi Bisnis, Manajemen Laba, dan Keterbacaan Informasi Naratif Laporan Tahunan ]]>
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Risa Wahyuni EDT]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v20i1.489
<![CDATA[This study aims to examine the effect of business strategy and earnings management on the readability of narrative information in the annual report. This research was conducted at publicly listed companies in Indonesia in 2015 to 2017, with a total sample of 495 firm-years. The results of this study prove that the company's business strategy has an association with the readability of narrative information on a compa-ny's annual report. However, there is no evidence that the level of readability of the annual report's narrative information is related to earnings management by the company. In summary, it can be concluded that the level of readability of the narra-tive information on a company's annual report tends to be driven because of the company's business characteristics, not because of the opportunistic motives of man-agement.Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis dan manajemen laba terhadap keterbacaan informasi naratif laporan tahunan. Penelitian ini dil-akukan pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan 2017, dengan total sampel sebanyak 495 perusahaan-tahun.. Hasil penelitian ini membuktikan bahwa strategi bisnis perusahaan memiliki pengaruh terhadap keterbacaan informasi naratif laporan keuangan. Namun, tidak ditemukan bukti bahwa tingkat keterbacaan informasi naratif laporan tahunan berkaitan dengan manajemen laba yang dilakukan oleh perusahaan. Secara ringkas dapat disimpulkan bahwa tingkat keterbacaan pengungkapan informasi naratif laporan tahunan perusahaan cenderung didorong karena karakteristik bisnis perus-ahaan, bukan karena motif oportunistik manajemen.]]>
<![CDATA[Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat ]]>
<![CDATA[Rayna Kartika]]>;
<![CDATA[Dian Yuni Anggraeni]]>;
<![CDATA[Annisaa’ Rahman]]>;
<![CDATA[Denny Yohana]]>;
<![CDATA[Verni Juita]]>;
<![CDATA[Rita Rahayu]]>;
<![CDATA[Amsal Djunid]]>;
<![CDATA[Syahril Ali]]>;
<![CDATA[Rinaldi Munaf]]>
<![CDATA[ Warta Pengabdian Andalas Vol 27 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas ]]>
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DOI: 10.25077/jwa.27.2.126-132.2020
<![CDATA[The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.]]>
<![CDATA[Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings ]]>
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i1.29886
<![CDATA[This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings. The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.]]>
<![CDATA[Corporate Social Responsibility, Financial Distress, Dan Siklus Hidup Perusahaan ]]>
<![CDATA[Elsa Fitri Utami]]>;
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.289
<![CDATA[The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in this study measured using Global Reporting Iniative (GRI)-G4. Financial distress in this study measured using Altman’s Z-score model. This study classifies the life cycle of companies using cash flow pattern that includes phase start-up, growth, mature, and decline. The population in this study were all companies listed on the Indonesia Stock Exchange from 2014 - 2018. The sample of this study was 269 companies. Data was analyzed using logistic regression methods. The results showed that corporate social responsibility disclosure has a negative effect on financial distress. There is no evidence to support that at the start-up stage, CSR has a positive effect on financial distress. In the life cycle of the growth and mature stages, CSR has a negative and significant effect on financial distress. There is no evidence to support that at the stage of decline, CSR has a negative effect on financial distress.]]>
<![CDATA[Kompleksitas Operasi, Manajemen Laba dan Keterbacaan Laporan Tahunan ]]>
<![CDATA[Yosi Yulivia]]>;
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Denny Yohana]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i2.361
<![CDATA[This study aims to prove empirically the effect of operating complexity and earnings management on the readability of annual reports. The population in this study are all companies listed on the Indonesia Stock Exchange (BEI) during 2016-2017. The sample in this study was selected using purposive sampling technique with a study period of 2 years (2016-2017) in order to obtain 442 observations of data. Operational complexity is measured by the number of natural logarithms of business segments and the number of natural logarithms of geographic segments, earnings management is measured by the Modified Jones Model, readability is measured by the Flesch Reading Ease score. The data analysis technique used is multiple linear regression analysis method. The results of this study indicate that the first hypothesis, operation complexity has effect on the readability of annual reports. The second hypothesis, earnings management has no effect on the readability of annual reports.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit dan Rasio Keuangan terhadap Pengungkapan Modal Intelektual ]]>
<![CDATA[Salsabila Tizmi]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v6i1.455
<![CDATA[This research is aimed to examine the influence of characteristic of audit committee and financial ratio to intellectual capital disclosure. Characteristic of audit committee was identified by size of audit committee and meeting of audit committee. Intellectual capital disclosure was proxied by disclosure index, while financial ratio was measured by Return On Assets (ROA) and Debt to Equity Ratio (DER). The study used 17 companies as a sample from a population of 20 BUMN go public companies listed on Indonesian Stock Exchange in the period of 2012-2017. The sample was determined by using purposive sampling. The results showed that characteristic of audit committee proxied by the size of audit committee and meeting of audit committee had no effect of intellectual capital disclosure. In the other side, financial ratio was proxied by profitability had positive significant effect of intellectual capital disclosure, while leverage had negative effect of intellectual capital disclosure.]]>
<![CDATA[Readability Laporan Tahunan Dan Audit Delay ]]>
<![CDATA[Shyntia Alvenia]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ InFestasi Vol 18, No 1 (2022): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v18i1.14258
<![CDATA[The purpose of this study is to examine the effect of readability of annual reports on audit delays. The research period is 2018-2019, with a sample of 1143 companies listed on the Indonesia Stock Exchange. The readability of the annual report is measured by the size of the report file, where the larger the file size of the annual report, the lower the readability of the annual report. Audit delay is measured by the number of days of issuance of the audit report calculated from the end of the fiscal year. The results of this study indicate that readability of annual report has a negative effect on audit delays. This means that the low readability of the annual report affects audit delays. The results of this study support agency theory. There are indications of management's motivation in manipulating the annual report by reducing the readability of the report, making the auditors have to be careful in conducting audits so that they seem to experience delays in issuing audit reports.Penelitian ini bertujuan untuk menguji pengaruh keterbacaan laporan tahunan terhadap audit delay. Periode penelitian 2018-2019, dengan sampel sebanyak 1143 perusahaan yang terdaftar di Bursa Efek Indonesia. Keterbacaan laporan tahunan diukur dari ukuran file laporan, semakin besar ukuran file laporan tahunan maka semakin rendah tingkat keterbacaan laporan tahunan. Audit delay diukur dengan jumlah hari penerbitan laporan audit yang dihitung sejak akhir tahun anggaran. Hasil penelitian ini menunjukkan bahwa keterbacaan laporan tahunan berpengaruh negatif terhadap audit delay. Rendahnya keterbacaan laporan tahunan mempengaruhi audit delay. Hasil penelitian ini mendukung teori keagenan. Adanya indikasi motivasi manajemen dalam memanipulasi laporan tahunan dengan mengurangi keterbacaan laporan, membuat auditor harus berhati-hati dalam melakukan audit sehingga terkesan mengalami keterlambatan dalam mengeluarkan laporan audit. ]]>
<![CDATA[Apakah Efek Pandemi Covid-19 Meningkatkan Return Saham Perusahaan Teknologi ? ]]>
<![CDATA[Yafez Rahmentio]]>;
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Defriko Gusma Putra]]>;
<![CDATA[Riyadi Aprayuda]]>
<![CDATA[ Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jmpe.v5i2.13107
<![CDATA[This study aims to identify the impact of the covid pandemic on technology company stock returns. In particular, this study will classify the stock returns of technology companies from the beginning to the time the Covid-19 pandemic occurred in Indonesia. This study uses a qualitative descriptive literature study method to describe stock price report data from 28 technology companies in Indonesia which are members of 23 technology companies engaged in software development and information technology services, and 5 technology companies in the hardware and equipment sector. The results of this study indicate that 12 of the 28 companies that are members of the technology sector provide a return of more than 100% within one year. Then, as a result of the policy in dealing with the Covid-19 pandemic, companies engaged in the technology sector have a role as producers and distributors of procurement of equipment and services for the technology industry in creating new communications to support the daily activities of the community and other industrial sector companies. As a practical contribution, this research can be used as a reference for investors as an attractive investment option in their stock portfolio, because since the pandemic this company has been able to generate high profits.]]>
<![CDATA[The level of digital financial literacy and financial well-being of people in West Sumatra Indonesia ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Verni Juita]]>;
<![CDATA[Annisa Rahman]]>;
<![CDATA[Suci Fitriamiranti]]>;
<![CDATA[Ratnawati Rafles]]>
<![CDATA[ Operations Management and Information System Studies Vol. 2 No. 2 (2022): Operations Management and Information System Studies ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/omiss.v2i2.73
<![CDATA[This study aims to investigate the factors that influence the level of digital financial literacy (DFL) of the people in West Sumatra. This study is also aimed to investigate the impact of DFL on financial well-being and financial problem. Survey method by using online questionnaire was applied in this study. Based on data from 715 respondents analyzed by using Structural Equation Model, it was found that the social-economic factors, such as age, educational background, and income, have a positive and significant relationship with the level of DFL. Moreover, this study also found that the DFL has a positive impact on financial well-being and financial problem. It means that the higher of DFL, the higher the financial well-being, while the higher DFL, the lower financial problems. This research provides empirical evidence regarding the impact of DFL on financial well-being that might be useful for the policymaker to make a policy related to the DFL.]]>
