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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review International Journal of Social Science and Business Buletin Ilmiah Nagari Membangun Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Inkubis: Jurnal Ekonomi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Reaksi Pasar terhadap Pengukuran Kinerja Perusahaan Prospector dan Defender: Bukti Tambahan untuk Periode Setelah Krisis Saraswati, Erwin; Atmini, Sari
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1579.569 KB)

Abstract

Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to empirically examine the differences in accounting performance between prospector and defender firms and the differences in market reaction as well. Accounting performance are measured by earnings before tax, discontinued operation and extraordinary items, sales growth and dividend payout ratio. Market reaction is proxied by cumulative abnormal returns. Sample of this research consists of 60 firms, 33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data of this research are analyzed using Mann-Whitney U test. The results of this research show that there are no differences in earnings before tax, discontinued operation and extraordinary items, sales growth and market reaction between prospector firms and defender firms. On the contrary, this research found that dividend payout ratio of defender firms are higher than dividend payout ratio of prospector firms, as predicted.Keywords: Defender, prospector, financial performance, market reaction
The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia Annisa, Rara; Atmini, Sari; Noval Adib
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.11105

Abstract

This study analyzes the impact of carbon emissions on earnings quality, examining how gender diversity on corporate boards moderate this relationship. Using panel data regression with Moderated Regression Analysis (MRA), the study investigates companies from high-carbon sectors listed on the Indonesia Stock Exchange (2021–2023). Results indicate carbon emissions do not have a significant impact on earnings quality overall. In regions with high ethical standards, higher carbon emissions reduce earnings quality due to greater earnings management and the rebound effect. In low-ethics regions, higher carbon emissions are linked to better earnings quality, likely from real business growth. Board gender diversity does not significantly moderate this relationship. The study recommends policymakers for improving financial reporting quality and advancing environmental responsibility by considering the ethical and social context of each region.
Auditor Performance Determinants: The Moderating Role of Organizational Culture in Indonesia’s Big Ten Accounting Firms Dharma, Ida Bagus Surya; Baridwan, Zaki; Atmini, Sari
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.96354

Abstract

This study investigates the influence of professionalism, independence, work motivation, and self-efficacy on auditor performance, with organizational culture as a moderating variable. Grounded in attribution theory, which explains behavior through internal and external factors, the research focuses on auditors from Indonesia’s Big Ten public accounting firms. Using a quantitative explanatory approach, data were collected through a structured questionnaire distributed via purposive sampling to 202 respondents. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings of this study revealed that independence, work motivation, and self-efficacy positively influenced auditor performance, while professionalism had no effect. Additionally, organizational culture only moderated the relationship between motivation and performance, but not for professionalism, independence, or self-efficacy. The study offers theoretical, practical, and policy implications. Theoretically, it supports attribution theory by confirming that internal factors such as motivation, self-efficacy, and independence influence auditor performance, with their effects shaped by organizational culture. The limited impact of professionalism suggests a need for structural support to actualize professional values. Practically, audit firms should strengthen these competencies through mentoring, training, and ethical safeguards, supported by a collaborative culture. At the policy level, Indonesia Chartered Accountants and Indonesian Institute of Certified Public Accountants are encouraged to embed behavioral competencies into certification and promote culture-based performance systems in public accounting firms.
ABSTRACT FACTORS AFFECTING THE AFFECTING THE READINESS OF PP NO.71 TAHUN 2010 ABOUT GOVERNMENT ACCOUNTING STANDARDS (Case Study on Working Units in KPPN Malang’s Working Area) syah, Ardiansyah; Atmini, Sari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze factors affecting the readiness of application of accrual-based government accounting standards at working unit level. This study was motivated by the  issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 160 working units  in KPPN Malang’s working area by using questionnaires. Data used in this research was 118 data. The Independent variables in this research are human resources quality, organizational commitment, and communication. The dependent variable is the readiness of the application of accrual-based government accounting standards.  Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource quality and communication. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.   Key words:  readiness of application of accrual-based government accounting standards, human resources quality, organizational commitment, and communication.
FACTORS AFFECTING THE AFFECTING THE READINESS OF PP NO.71 TAHUN 2010 ABOUT GOVERNMENT ACCOUNTING STANDARDS (Case Study on Working Units in KPPN Malang’s Working Area) syah, Ardian; Atmini, Sari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to analyze factors affecting the readiness of application of accrual-based government accounting standards at working unit level. This study was motivated by the  issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 160 working units  in KPPN Malang’s working area by using questionnaires. Data used in this research was 118 data. The Independent variables in this research are human resources quality, organizational commitment, and communication. The dependent variable is the readiness of the application of accrual-based government accounting standards.  Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource quality and communication. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.   Key words:  readiness of application of accrual-based government accounting standards, human resources quality, organizational commitment, and communication.
IMPLEMENTASI PSAK NO. 64 TENTANG PERLAKUAN AKUNTANSI BIAYA EKSPLORASI DAN EVALUASI (STUDI KASUS PADA PT. MEDCO ENERGI INTERNASIONAL TBK.) Riveta, Oksidea; Atmini, Sari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Perlakuan akuntansi biaya eksplorasi dan evaluasi diatur dalam PSAK No. 64 yang baru berlaku efektif di Indonesia pada 1 Januari 2012. Tujuan dari penelitian ini adalah untuk menjelaskan dan mengevaluasi implementasi PSAK No. 64 (2011) tentang Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral di PT Medco Energi Internasional Tbk. Untuk mendapatkan pemahaman yang mendalam atas implementasi PSAK No. 64, maka penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan  studi kasus sebagai pendekatan penelitian. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Setelah dilakukan analisis terhadap hasil wawancara dan penelusuran terhadap dokumen perusahaan berupa mutasi Asset Under Construction, penilaian biaya geologi dan geofisika, dan jurnal reklasifikasi biaya pengeboran, diketahui bahwa PT Medco Energi Internasional Tbk belum sepenuhnya menerapkan PSAK No. 64 dengan baik. Perlakuan akuntansi terhadap biaya eksplorasi dan evaluasi yang belum sesuai dengan PSAK No. 64 yaitu mengenai pengakuan biaya overhead eksplorasi, penurunan nilai yang dilakukan pada salah satu blok yang akan dijual, serta penyajian aset eksplorasi dan evaluasi dalam laporan posisi keuangan yang tidak diklasifikasikan berdasarkan sifatnya. Rekomendasi yang bisa diberikan bagi perusahaan adalah (1) sebaiknya perusahaan mulai mengklasifikasikan  aset eksplorasi dan evaluasi berdasarkan jenis biaya yang dikeluarkan pada masing-masing blok agar biaya dapat diklasifikasikan berdasarkan sifatnya (2) membuat metode pengalokasian biaya overhead eksplorasi. Di luar hal-hal yang telah disebutkan sebelumnya, perlakuan akuntansi atas biaya eksplorasi dan evaluasi di PT Medco Energi Internasional Tbk telah sesuai dengan PSAK No. 64. Kata kunci: aktivitas eksplorasi dan evaluasi, biaya eksplorasi dan evaluasi, perlakuan akuntansi.
Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism Zalfaa', Vina; Roekhudin; Atmini, Sari
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.
EMPOWERING GLOBAL LEARNERS WITH AI: A CROSS-CULTURAL WORKSHOP ON ACADEMIC INTEGRITY AND INNOVATION Prihatiningtias, Yeney Widya; Atmini, Sari; Alam, Muhammad Dimar; Yuningsih, Yuni
Erudio Journal of Educational Innovation Vol 12, No 2 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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Abstract

This international community engagement activity aimed to enhance international students’ ability to apply Artificial Intelligence (AI) tools for academic purposes. The mini-workshop, titled “Practical Use of AI Tools for Academic Purposes,” was held at Curtin University on Friday, October 2, 2025. The first session, presented by Muhammad Dimar Alam, M.Acc. from Universitas Brawijaya (Indonesia), demonstrated the use of various AI tools such as ChatGPT, Grammarly, and Litmaps for literature review, academic writing, data analysis, and scholarly communication. The second session, led by Yuni Yuningsih, Ph.D. from Curtin University, focused on Ethical Considerations and Academic Integrity of Generative AI, emphasizing responsible and ethical use of AI in higher education. Participants consisted of Curtin University international students from diverse national and disciplinary backgrounds. The workshop fostered cross-cultural collaboration, critical reflection, and creative engagement with emerging AI technologies in academic research and writing.
Pendampingan Penyusunan Pedoman Penatausahaan Keuangan RS Universitas Brawijaya Untuk Tata Kelola Akuntabel dan Transparan Atmini, Sari; Prastiwi, Arum; Hanafia, Haffan; Musyahadah, Cheisa Wasila; Muharini, Naila Salsabilla
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Rumah sakit pendidikan menghadapi tantangan tata kelola keuangan akibat kompleksitas fungsi ganda sebagai penyedia layanan kesehatan dan pendidikan. Rumah Sakit Universitas Brawijaya (RSUB) mengalami kendala operasional seperti keterlambatan administrasi dan pelaporan keuangan akibat ketergantungan pada SIMKEU (Sistem Keuangan) UB. Kegiatan pengabdian ini bertujuan untuk meningkatkan akuntabilitas dan transparansi keuangan RSUB melalui solusi implementasi sistem akuntansi berbasis cloud Accurate Online. Metode pelaksanaan menggunakan pendekatan partisipatif melalui Focus Group Discussion (FGD) yang diwujudkan dalam tiga fase sistematis: (1) analisis dan evaluasi awal, (2) pengembangan pedoman, serta (3) implementasi dan evaluasi. Hasil kegiatan membuktikan bahwa integrasi sistem digitalisasi keuangan tersebut berhasil menciptakan sistem keuangan yang lebih terstruktur, ditandai dengan peningkatan signifikan dalam transparansi, efisiensi proses pencatatan, dan akuntabilitas pelaporan yang selaras dengan prinsip Good Corporate Governance (GCG). Simpulan dari kegiatan ini adalah pendekatan hybrid yang menggabungkan aspek kebijakan dan teknologi tidak hanya mengatasi masalah administratif, tetapi juga membangun fondasi tata kelola keuangan rumah sakit pendidikan yang modern dan berkelanjutan. Nilai kebaruan terletak pada model pendampingan holistik yang dapat diadopsi oleh rumah sakit pendidikan sejenis.
PELATIHAN KEUANGAN DALAM RANGKA MENDETEKSI FINANCIAL DISTRESS MENGGUNAKAN METODE SERVICE LEARNING & COMMUNITY DEVELOPMENT PADA KOMUNITAS STARTUP DI MALANG RAYA Arum Prastiwi; Sari Atmini
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 1 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i1.749

Abstract

The rapid growth of startups in Indonesia, particularly in the Malang Raya, continues to be accompanied by a high rate of business failure, largely due to low financial management literacy. Limited knowledge in financial management remains a major contributing factor to bankruptcy. This activity aims to enhance the understanding and skills of startup actors in detecting financial distress through financial performance assessment within the startup community in Malang Raya. The methods employed in this activity are service learning and community development, implemented through training and mentoring in the form of workshops. The workshop covers topics such as Financial Accounting Standards (SAK), Micro, Small, and Medium Entities (EMKM), cash management, and bankruptcy detection techniques, alongside practical sessions on financial statement preparation. The results of the activity show a significant increase in participants' understanding of the importance of sound financial management and early detection of financial distress. Most participants expressed high satisfaction and a strong willingness to apply the knowledge gained to the management of their businesses. These outcomes demonstrate the effectiveness of the workshop approach in strengthening startups’ financial managerial capacity, reducing bankruptcy risks, and promoting business sustainability in the Malang Raya. In conclusion, the training successfully addresses the urgent need of startup communities to improve their financial competencies. It is recommended that similar activities be conducted regularly, foster networking among entrepreneurs, and incorporate innovative financial materials to build a resilient and sustainable startup ecosystem.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Afani, Amirah Ahmad Luthfi Annisa, Rara Ardian syah Ardiansyah syah Arfiyan, Islam Samodra Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Baiq Vica Artamevia Bambang Subroto bramantyo, revy Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Fatin Husna Amalia Hanafia, Haffan Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Muhammad Dimar Alam Muharini, Naila Salsabilla Mulyantoro, Cahyo Dwi Musyahadah, Cheisa Wasila Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wuryan Andayani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yulia Monica Ristanti Yuningsih, Yuni Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina