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All Journal Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Journal of Government and Civil Society MANAGERIA: Jurnal Manajemen Pendidikan Islam Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Riset Akuntansi dan Keuangan Indonesia

Slamet Sugiri

Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada

Author-ID : 2386551

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 30 Documents Claim Missing Document

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EVALUASI TRANSAKSI MUDHARABAH BERBASIS PENDAPAT ULAMA SYAFI'YAH: KASUS PADA BANK SYARIAH X Wahyu Dewi Hapsari; Slamet Sugiri Sodikin
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 4 No 1 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i1.57

Bank Sharia X, located in certain city in the province of central Java, is one of branches of Bank Muamalat Indonesia. As the name implies, Bank Sharia X operates its business based on Islamic rules (Al-Qur’an and Al-Hadist). In interpreting the Al-Qur’an and Al-Hadist, Islamic scholars have different opinions on requirements of some specific topics, such as those on mudharaba transaction. Among the great schools of thoughts are Syafi’iya, Malikiya, Hanafiya, and Hanabila. We aim to identify whether or not Bank Sharia Xfully applies its mudharaba transaction based on Syafi’iya’sschool of thought. We collect data by interviewing key persons of the bank and investigating important, corroborating documents out there. We analyze the data by comparing between the application of mudharaba transaction and the Shafee’s school of thought on the themudharaba transaction. Based on our analysis, we find that Bank Sharia X applies its mudharabatransaction based on the requirements of Shafee’s thought except on (a) ijab and qabul, and (b) time limitation.

Transparency of Local Financial Management: Evidence from Local Governments in Indonesia Toni Nurhadianto; Slamet Sugiri
Journal of Government and Civil Society Vol 6, No 1 (2022): Journal of Government and Civil Society (April)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v6i1.5433

ABSTRACTThis study aims to provide empirical evidence about the influence of political competition, local independence, level of human development, and Supreme Audit Board (BPK) audit opinion on increasing transparency in local financial management in Indonesia. The research sample consisted of 436 local governments in Indonesia in 2016. The analytical method used to test the hypothesis is multiple linear regression. This study shows that local independence, level of human development, and BPK audit opinion have been proven to have a positive effect on increasing transparency in local financial management in Indonesia. On the other hand, political competition does not affect increasing transparency in local financial management in Indonesia. The results indicate that future studies should consider other factors to obtain more complete results. These include local government size, local expenditure, local government wealth, legislative size, local government complexity, level of dependence, local government financial capacity, press visibility, and local government administrative age. The findings contribute to the fundamental idea and recommendation for the government to improve Indonesia’s local financial management transparency. Keywords : Transparency, local financial management, local government ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh persaingan politik, kemandirian daerah, tingkat pembangunan manusia, dan opini audit Badan Pemeriksa Keuangan (BPK) terhadap peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Sampel penelitian terdiri dari 436 pemerintah daerah di Indonesia pada tahun 2016. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kemandirian daerah, tingkat pembangunan manusia, dan opini audit BPK terbukti berpengaruh positif terhadap peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Di sisi lain, persaingan politik tidak mempengaruhi peningkatan transparansi pengelolaan keuangan daerah di Indonesia. Temuan penelitian ini berkontribusi dijadikan sebagai gagasan dan rekomendasi mendasar bagi pemerintah untuk meningkatkan transparansi pengelolaan keuangan daerah di Indonesia. Kata Kunci : Transparansi, tatakelola keuangan daerah, pemerintah daerah

Accounting Fundamentals and the Variation of Stock Price: Factoring in the Investment Scalability Sumiyana Sumiyana; Zaki Baridwan; Slamet Sugiri; Jogiyanto Hartono
Gadjah Mada International Journal of Business Vol 12, No 2 (2010): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study develops a new return model with respect to accounting fundamentals. The new return model is based on Chen and Zhang (2007). This study takes into account theinvestment scalability information. Specifically, this study splitsthe scale of firm’s operations into short-run and long-runinvestment scalabilities. We document that five accounting fun-damentals explain the variation of annual stock return. Thefactors, comprised book value, earnings yield, short-run andlong-run investment scalabilities, and growth opportunities, co associate positively with stock price. The remaining factor,which is the pure interest rate, is negatively related to annualstock return. This study finds that inducing short-run and long-run investment scalabilities into the model could improve the degree of association. In other words, they have value rel-evance. Finally, this study suggests that basic trading strategieswill improve if investors revert to the accounting fundamentals.Keywords: accounting fundamentals; book value; earnings yield; growth opportunities; shortrun and longrun investment scalabilities; trading strategy;value relevance

DOES EARNINGS QUALITY MODERATE THE PREDICTIVE CONTENT OF NONOPERATING INCOME? Slamet Sugiri
Gadjah Mada International Journal of Business Vol 6, No 2 (2004): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of nonoperating income to predict future operating cash flow. The magnitude of income smoothing index, measured by Eckel’s (1981) index formula, is used to capture a firm’s quality level of earnings. Higher index is assumed to represent higher level of earnings quality. A linear regression model is developed to test the hypothesis. The model parameters are estimated based on sixty-two manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997. This study finds empirical evidence that supports the proposed hypothesis. That is, earnings quality enhances the predictive content of nonoperating income.

THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX Slamet Sugiri
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nonoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty-five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997.This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple-step approach is preferred to single-step one.

Sticky cost behavior of bank’s executive compensation in four South East Asian countries Slamet Sugiri; Rahmat Febrianto; Etik Kresnawati
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.

Telaah tentang Prinsip-prinsip Perancangan Sistem Pengendalian Manajemen dalam Jaringan Teknologi: berkaitan dengann Pengalaman (Eksperiences) pada Jaringan Teknologi di Eropa Slamet Sugiri; Mujiati Mujiati
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3487

CONSERVATISM AND THE COST OF EQUITY CAPITAL: A MULTI-DIMENSIONAL MEASUREMENT APPROACH Hendrik Gamaliel; Slamet Sugiri
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 3 (2013): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping in two forms, ex ante and ex post, measured in various ways—the accruals,valuation model, and book-to-market measures. Prior studies document inconclusive findingson the association between conservatism and the cost of equity capital. These inconsistentfindings motivate us to examine whether the various measures of conservatism have differenteffects on the relationship between conservatism and the cost of equity capital. Wefind that the accruals measure explains the relationship, while the valuation model andbook-to-market measures do not. Our findings suggest that different measures of conservatismrelate differently to different articulations. Researchers, therefore, should be cautious ininterpreting the relationship between conservatism and the cost of equity capital.Keywords: ex ante and ex post conservatism, cost of equity capital, various measures ofconservatism

PENGARUH REPUTASI, ETIKA, DAN SELF ESTEEM SUBORDINAT TERHADAP BUDGETARY SLACK DI BAWAH ASIMETRI INFORMASI Tri Siwi Nugraheni; Slamet Sugiri
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 4 (2004): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6608

Based on agency theory, this study experimentally investigates whether budgetaryslacks are different among subordinate managers with different levels of their reputation,ethics, and self esteem under different levels of information asymmetry. Subjects consist of 101 undergraduate accounting students at University of Pembangunan Nasional,Jogjakarta. This study uses a 3 x 2 factorial design to test the levels of reputation andethics. A 3 x 3 factorial design is used to test the level of self esteem. This experimentmanipulates information asymmetry into three conditions: none, low, and high as used bySteven (2002) and uses a fixed pay plus bonus. This study predicts that subordinates withlow reputation, ethics, and self esteem tend to create higher budgetary slack than do those with high reputation, ethics, and self esteem. Results show that experimental evidence supports the prediction. Future research is recommended to use truth inducing pay scheme to explore whether results of the current study are consistent.Keywords: budgetary slack, reputation, ethics, self esteem, information asymmetry.

THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA Nurdiono Nurdiono; Slamet Sugiri; Abdul Halim; Gudono Gudono
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality.

Co-Authors Abdul Halim Arief Zulianto Susilo Eko Suwardi Ertambang Nahartyo ETIK KRESNAWATI Fauzan Misra GUDONO GUDONO Hendrik Gamaliel Hendrik Gamaliel Jogiyanto Hartono Kresnawati, Etik Mu'afi, M. Hanief Mujiati Mujiati Mujiati Mujiati Mulyasari, Windu NASUHI HIDAJAT nugroho wisnu murti Nurdiono Nurdiono Rahmat Febrianto Retno Yuni Nur Susilowati Sumiyana Sumiyana Supriyadi . Syafrita Ridha Ginting Toni Nurhadianto Tri Siwi Nugraheni Tri Siwi Nugraheni Tri Siwi Nugraheni, Tri Siwi Vita Elisa Fitriana Wahyu Dewi Hapsari Zaki Baridwan Zaki Baridwan

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