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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements Yahya Yeshua Ahmad; Bambang Subroto; Sari Atmini
Journal of Accounting and Investment Vol 23, No 3: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.722 KB) | DOI: 10.18196/jai.v23i3.14493

Abstract

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Exchange in the 2017-2019 period. The data met the criteria of as many as 90 companies with a total of 270 observations. Then, hypothesis testing in this research used moderated regression analysis.Research findings: Study outcomes demonstrated that managerial ability positively impacted fraudulent financial statements. Furthermore, the positive influence of managerial ability on the fraudulent financial statement was weaker when the company was politically connected.Theoretical contribution/Originality: This study provides empirical evidence regarding the heterogeneity of managerial ability and political connections as predictors of fraudulent financial statements.Practitioner/Policy implication: The study result provides a reference for regulators to provide more effective oversight of companies with superior managerial capabilities and is politically connected.Research limitation/Implication: The limitations in this research can be considered to formulate further research related to variable measurement. In addition, no single measurement method can explain various conditions.
The Effect of Corporate Governance on Tax Avoidance with Profitability as Moderating Variable Truly Wulandari; Arum Prastiwi; Sari Atmini
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1794

Abstract

This study aimed to examine and analyze the effect of corporate governance on tax avoidance through profitability as a moderating variable. This research is positive research using deductive reasoning by suggesting a theory which is then tested on a research design. The population in this study are companies listed on the Indonesia Stock Exchange from 2017-2021. Sample selection was made by using a purposive sampling method. The research results after testing 505 samples found that companies with good corporate governance tend not to do tax avoidance. Finally, this study provides empirical evidence regarding what factors can reduce the level of tax avoidance in companies by implementing good corporate governance. In addition, the researcher suggests that further research consider conducting cross-country comparative research because tax avoidance is not only a problem for Indonesia but also a global problem.
Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism Vina Zalfaa'; Roekhudin; Sari Atmini
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.684

Abstract

Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable. Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA). Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness. Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies. Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? Truly Wulandari; Arum Prastiwi; Sari Atmini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22361

Abstract

This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection in this research using the purposive sampling method and obtained 515 observations from 103 sample companies with a five-year observation period. The analytical method used in this study is Moderated Regression Analysis (MRA). The results also show that companies with good quality CSR disclosure tend to have low levels of tax avoidance. The results of this study found evidence that companies with good CSR disclosure quality are more tax compliant when they have high profitability. This research is additional empirical evidence to support legitimacy theory as the basis for the relationship between CSR disclosure and tax avoidance. The results illustrate that CSR disclosure must be considered by investors before investing in a company. The quality of CSR disclosure reflects a company's commitment to conducting business in an ethical manner and reduces the possibility of a company to engage in tax avoidance.
University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework Erwin Saraswati; Abdul Ghofar; Sari Atmini; Muhammad Dahlan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p03

Abstract

Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to mention the use of paper and water, which are irreplaceable resources in relatively significant quantities. Therefore, universities must carry out social responsibility as a form of concern for sustainability. This study aims to design a conceptual framework for the University Sustainability Report (USRR), which aligns with the SDGs. The first thing to do is determine materiality based on the 2016 and 2021 GRI Standard concepts for specific disclosures. The results of the study found that the topics were specific to the economical category - indirect economic impacts (SDGs 1 and 11); environmental category – electricity consumption (SDGs 7 and 12); while the social categories – employee rights (SDGs 16), contributions and donations (SDGs 1), customer satisfaction and service (SDGs 17), welfare and work safety (SDGs 3); training and development (SDGs 4 and 16); and equal opportunities (SDGs 5 and 10). General disclosure refers to SEOJK 16/2021, namely the sustainability strategy; university profile; explanation of the highest leadership, and university governance. The USRR framework is based on materiality findings involving stakeholders.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
Penyusunan Kebijakan Akuntansi Lembaga Non Profit LAZISNU Kab Malang Sesuai PSAK Syariah Untuk Meningkatkan Akuntabilitas Arum Prastiwi; Sari Atmini; Elieva Septia Putri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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

Abstract

Sistem pengelolaan keuangan yang baik merupakan indikator utama akuntabilitas dan transparansi suatu lembaga. Pelaporan keuangan pada lembaga non profit (nirlaba) memiliki karakteristik khusus, hal ini telah diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) umum dan syariah. Lazisnu harus dan berhak membuat laporan keuangan yang akurat dan memberikan informasinya kepada pengguna laporan keuangan. Tujuan riset ini adalah untuk melakukan Pengabdian Kepada Masyarakat (PKM), khususnya dalam membantu Lembaga Amil Zakat Infaq dan Shadaqah Nahdlatul Ulama’ (LAZISNU) Kabupaten Malang sebagai lembaga non profit dalam penyusunan kebijakan akuntansi yang sesuai dengan PSAK syariah untuk meningkatkan akuntabilitasnya. Kebaruan yang ditawarkan adalah meningkatkan akuntabilitas LAZISNU sebagai organisasi sosial keagamaan dalam pengelolaan dana masyarakat dengan pendekatan akademis dan penerapan ilmu akuntansi. Metode pelaksanaan kegiatan ini adalah metode Focus Group Discussion (FGD) antara dosen, mahasiswa dan pihak LAZISNU. Hasil kegiatan ini terciptanya kebijakan akuntansi yang sesuai dengan PSAK syariah dan penggunaan teknologi informasi untuk pengintegrasian kebijakan akuntansi yang sudah disusun. Evaluasi dan monitoring dilakukan secara berkala untuk memastikan kebijakan akuntansi dapat berjalan dengan baik.
Tata Kelola Perusahaan dan Penanggulangan Perubahan Iklim: Bukti dari Industri Berpolusi di Indonesia Arum Prastiwi; Sari Atmini; Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7876

Abstract

Perubahan iklim merupakan masalah lingkungan global yang menjadi perhatian dunia termasuk Indonesia. Sayangnya aksi keberlanjutan dalam menanggulangi perubahan iklim dianggap sebagai pemborosan oleh pihak manajemen. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap aksi penanggulangan perubahan iklim dari industri berpolusi di Indonesia. Dari 111 perusahaan yang menjadi populasi terdapat 49 perusahaan yang terpilih menjadi sampel berdasarkan kriteria yang sudah ditetapkan. Menggunakan laporan keuangan dan keberlanjutan data di analisis dengan teknik regresi. Hasil menunjukan tata kelola tidak dapat berperan dalam penanggulangan perubahan iklim. Penelitian ini memberikan kontribusi terhadap pemerintah Indonesia dalam mencapai visi Net Zero Emmision pada tahun 2060 lewat perbaikan proses bisnis dan lebih lanjut penelitian ini memberikan kontribusi global kepada dunia terhadap pencapaian Sustainability Development Goals nomor 13 yang berkaitan dengan perubahan iklim.
PROJECT RISK MANAGEMENT IN SECTOR PUBLIC (Lessons Learned from Indonesia) Almira, Aisyah; Nurkholis, Nurkholis; Atmini, Sari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1284

Abstract

This study examines the implementation of risk management in public sector infrastructure projects in Indonesia funded by the APBN. Using a qualitative approach and case study method, data were collected through in-depth interviews with stakeholders such as risk managers and risk management teams. The findings indicate that the main risks include land acquisition, design, contractual, and completion time risks. Although risk management is applied at every stage, the lack of documentation hampers the evaluation of its effectiveness. The guidelines provided by the Ministry of Public Works and Housing help accommodate the primary risks but require further adjustments. The urgency of implementing risk management is high to prevent delays and cost overruns. It is recommended to develop specific guidelines, enhance documentation, and conduct continuous training and active collaboration among stakeholders to improve risk management effectiveness and ensure the success of infrastructure projects.
THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS Hanifa, Khoiro Uma; Atmini, Sari
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation modeling, this study does not succeed in finding evidence that religiosity, altruism, and egoism have direct influences on sustainable- and responsible-based investment decisions. However, this study documents that religiosity, altruism, and egoism indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Almira, Aisyah Annisa, Rara Ardiansyah syah Artamevia, Baiq Vica Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Mulyantoro, Cahyo Dwi Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Vina Zalfaa' Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yulia Monica Ristanti Zahra, Elsa Putri Zaki Baridwan