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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE Riset Akuntansi dan Keuangan Indonesia

Y. Anni Aryani

Universitas sebelas Maret

Author-ID : 234433

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 42 Documents Claim Missing Document

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Articles

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Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia Putri, Shindy Anisa; Aryani, Y Anni
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p53-65

In recent years, IDX reported that a high number of enterprisesâ€™ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.

PENINGKATAN KUALITAS SUMBER DAYA MANUSIA DAN PENGEMBANGAN USAHA KECIL MENENGAH: KAJIAN PADA INDUSTRI TENUN GOYOR DI KABUPATEN SUKOHARJO Aris Eddy Sarwono, Doddy Setiawan, Y. Anni Aryani, Isna Putri Rahmawati &
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 10 No. 2 (2016): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Small and Medium Enterprises (SMEs) in Indonesia has a role innational economic development. The main problems of SMEs in addition tothe issue of capital in the development of SMEs is a matter of humanresources (HR). SMEs goyor weaving is one of the SMEs which have hadproblems regarding human resources is primarily on the skills are stilllimited. To overcome these problems, the universities has a role inaddressing the issue.Keywords: SMEs, human resources, weaving goyor, economics

The Recent Research Development on Micro Small and Medium Enterprises in Indonesia Latifah, Lyna; Setiawan, Doddy; Aryani, Y. Anni
Dinamika Pendidikan Vol 14, No 1 (2019): June 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i1.14287

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.

Islamic Corporate Governance dalam Memoderasi Hubungan antara Kinerja Keuangan dan Islamic Social Reporting Maya Mahardikasari; Y. Anni Aryani
Jurnal Ilmiah Ekonomi Islam Vol 5, No 2 (2019): JIEI, Vol. 05 No. 02, 2019
Publisher : ITB AAS INDONESIA Surakarta

This purpose of this study is to present empirical evidence the effect of islamic corporate governance in moderating the relationship between financial performance and islamic social reporting on islamic banks in Indonesia. As a moderating variabel, the proxie of islamic corporate governance is the score of sharia supervisory board. The population in this study is islamic banks registered in Otoritas Jasa Keuangan (OJK) during the period 2008-2017. The total of population is 13 companies which are the number of samples from the study. This study uses a data panel model that was analyzed using software Eviews 10. Analysis result prove that financial performance affects on islamic social reporting while islamic corporate governance cannot moderate the relationship between financial performance and islamic social reporting. For the control variables, company size has an effect on islamic social reporting but leverage has no effect on islamic social reporting.

Pengaruh Corporate Governance terhadap Peringkat Sukuk Perusahaan di Indonesia Mufida Prafitri; Y. Anni Aryani
Jurnal Ilmiah Ekonomi Islam Vol 5, No 3 (2019): JIEI Vol.05 No.03 2019
Publisher : ITB AAS INDONESIA Surakarta

This study aims to examine the effect of corporate governance on corporate sukuk ratings in Indonesia. The proxies of corporate governance are institutional ownership, managerial ownership, board independence commissioner. audit committees, and audit quality. The control variables taken in this study include board size and leverage. This study took a population of sukuk publishing companies which is published during the period 2007-2016 and ranked by PEFINDO. Using the purposive sampling method, the number of sample obtained 18 companies. This study uses a datapanel model with software Eviews 10 for method analysis. The results prove that institusional ownership and managerial ownership, both of them affect on corporate sukuk ratings. Board independence commissioner, audit committees, and audit quality don’t have an effect on Corporate sukuk ratings. The control variables are board size and leverage have an effect on corporate sukuk ratings. Keyword: Sukuk, Corporate Governance, Corporate Sukuk Rating

Knowledge Management dan Kinerja Organisasi Sektor Publik: Studi Empiris pada Entitas Akuntansi di Indonesia Muhammad Farid; Y. Anni Aryani
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 1 No 2 (2016): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

This study aims to investigate the effect of knowledge management enablers on the performance of accounting entities in Indonesia. Knowledge management enablers consist of ICT know-how and skills, job training, job rotation, knowledge management technology and knowledge sharing. The sample of the study comprises 229 accounting entities in Indonesia. Data was collected by online survey method and analyzed using AMOS 22 software for structural equation modelling (SEM). The results show that four knowledge management enablers, namely ICT know-how and skills, job training, knowledge management technology and knowledge sharing, have significant influences on the performance of accounting entities. Meanwhile, job rotation does not affect the performance of the accounting entities. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh knowledge management enablers terhadap kinerja entitas akuntansi di Indonesia. Knowledge management enablers dalam penelitian ini terdiri dari ICT know-how dan skills, job training, job rotation, knowledge management technology, dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusun laporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkan dengan metode survei online. Data dalam penelitian ini dianalisis menggunakan Structural Equation Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa empat knowledge management enablers yaitu ICT know-how dan skills, job training, knowledge management technology, dan knowledge sharing berpengaruh signifikan terhadap kinerja entitas akuntansi di Indonesia. Sementara itu, satu knowledge management enablers yaitu job rotation tidak berpengaruh terhadap kinerja entitas akuntansi di Indonesia.

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies Rizky Yuniar SURURI; Y. Anni Aryani; Evi Gantyowati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable Gazani Izmar Muhammad; Y. Anni Aryani
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the population and employed a purposive sampling method to determine 194 companies as the final data observation. The data were collected from annual report and sustainability report released by the sample companies and analyzed using Moderated Regression Analysis (MRA). The result shows that carbon disclosure negatively affects firm value, while, foreign ownership significantly moderates the relationship between both variables.

DO CHARACTERISTICS OF BOARD AFFECT SUSTAINABLE FINANCE DISCLOSURE? EVIDENCE: ASEAN BANKING INDUSTRY Cakti, Reysvana Rukmana; Aryani, Y Anni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into the empirical understanding of sustainable finance disclosure, particularly within banking industry in ASEAN countries.

Impression Management in Indonesia: Critical Analysis and Areas for Future Research Santoso, Arif; Aryani, Y. Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.

Co-Authors Agnes Utari Widyaningdyah Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah KUMALASARI, YULIANA Kurniawan, Rasyid Ridha Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nabila, Nisa Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Prasetyo, Doni Iwan Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya

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