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All Journal Journal of Institution And Sharia Finance Islamic Financial And Accounting Review
Wahyuni Nur, Sri
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Economics, Econometrics & Finance

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The Effect of Accounting Information Technology On Report Quality Finance In Sharia Bank In Parepare City Burhanuddin; Semaun, Syahriah; Wahyuni Nur, Sri
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3202

Abstract

BPK's findings on the financial statements show that there are still many agencies that have not presented the data that is presented inappropriately and that there are still many irregularities that have been found. To be able to produce quality financial reports, competent human resources are needed in the field of financial management by utilizing information technology, but not all human resources are able to understand and apply accounting information technology. This study aims to determine the effect of the use of accounting information technology on the quality of financial reports. This research uses a quantitative approach with associative research type. The population in this study is a Sharia Bank in the City of Parepare. Sampling technique using purposive sampling method. The sample in this study were employees of Islamic banks in the city of Parepare, the number of questionnaires that were processed in this study were as many as 30 questionnaires. Data analysis using simple linear regression analysis. The results of the study with simple linear regression analysis show that the performance of accounting information technology has a positive and significant effect on the quality of financial statements. This is indicated by the value of the t count of 4.728 greater than t table 2.048 with a coefficient test value of the determination (R2) of 0.444 and has a pearson correlation value of 0.666 or a strong correlation with a positive form of relationship.
Impact of Accounts Receivable Write-Off Policy on Stock Fluctuations of State-Owned Bank Companies Rahmawati; Hishaly GH, Nur; Damirah, Damirah; Wahyuni Nur, Sri; Maricar, Rezvanny; Arismunandar, Andi Patotori
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6982

Abstract

This study aims to examine the impact of the announcement of debt write-off policy on the abnormal returns of state-owned banking stocks. A quantitative method with an event study approach is employed to analyze market reactions to the announcement. The research sample consists of four state-owned banks listed on the Indonesia Stock Exchange, with stock price data collected from December 29, 2023, to November 19, 2024. The findings indicate a negative impact of the debt write-off policy announcement on the cumulative average abnormal return (CAAR), suggesting that investors perceive the policy as unfavorable. This reaction is associated with potential moral hazard in its implementation. The study underscores the importance of transparency and government assurances regarding financial performance in the context of such policies. It also recommends that financial practitioners consider the implications of policy announcements on stock market reactions. This research contributes to the understanding of market efficiency theory in responding to new information and provides insights for policymakers and investors. Future studies are encouraged to explore long-term impacts and incorporate qualitative approaches or additional variables, such as global economic events, to offer a more comprehensive analysis.
Co-Authors Arismunandar, Andi Patotori Burhanuddin DAMIRAH DAMIRAH, DAMIRAH Hishaly GH, Nur Maricar, Rezvanny Rahmawati Semaun, Syahriah