Article Per Year (5 Year)
p-Index From 2020 - 2025
7.567
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Pendidikan Jurnal Pendidikan Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi Jurnal Dinamika Akuntansi JABE (Journal of Accounting and Business Education) Ekonomi Bisnis Accounting Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Ekonomi dan Bisnis PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Community Empowerment Rengganis Jurnal Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Atestasi : Jurnal Ilmiah Akuntansi
Suryani, Ani Wilujeng
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
Environmental Accounting from the New Institutional Sociology Theory Lens: Branding or Responsibility? Ani Wilujeng Suryani; Eka Rofida
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.026 KB) | DOI: 10.24815/jdab.v7i2.17126

Abstract

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of the study were tested using multiple linear regression analysis. The results indicated that company reputation has a positive effect on environmental accounting. However, public ownership has no effect. These results showed that community power failed to encourage companies to disclose environmental accounting. The environmental reporting provided by companies was merely a ceremonial for the good company reputation. The findings of this study contribute to the policy development in which the government might need to tighten regulations for companies to administer their impacts on the environment and provide awards for those succeeding in implementing environmental accounting.
They Have Never Changed: Accountants in Movies Suryani, Ani Wilujeng; Jannah, Miftahul; Hasmi, Hazreel
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.33428

Abstract

The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.
Environmental Accounting from the New Institutional Sociology Theory Lens: Branding or Responsibility? Suryani, Ani Wilujeng; Rofida, Eka
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.17126

Abstract

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of the study were tested using multiple linear regression analysis. The results indicated that company reputation has a positive effect on environmental accounting. However, public ownership has no effect. These results showed that community power failed to encourage companies to disclose environmental accounting. The environmental reporting provided by companies was merely a ceremonial for the good company reputation. The findings of this study contribute to the policy development in which the government might need to tighten regulations for companies to administer their impacts on the environment and provide awards for those succeeding in implementing environmental accounting.
Co-Authors Aji Prasetya Wibawa Alfin Nadhiroh Amalia, Annisa Puspita Ambarwati, Ferdiana Ammar Bin Asbi Andre Ageng Wibowo ANGGISTA PUSPITA DEWI Anik Nur Handayani Anin Dyah Luthfiani Ardiyanto, Ardan Arini Putri Helanda Aripriharta - Dyah Lestari Eka Rofida Erianto, Bagas Tri Faurehzi, Novrico Putra Fauz, Dinda Tustika Apta Ghani, Mohammad Abdul Hana Chabibatul Latifah Harliansyah, Prastiawan Hasmi, Hazreel Hazreel Hasmi Helianti Utami Ika Putri Larasati Ika Rahmawati Imam Agus Basuki Imam Alfianto Intan Pratiwi Leni Agustina Lestari, Beti Dwi Maharanie, Dhea Sinta Miftahul Jannah Mitha Icha Sari Moch. Alfa Dholi Mohammad Arief Muhammad El-barony Haidar Aziz Muladi Nabila Permatasari Nadhiroh, Alfin Naning Dewi Agustin Novelita, Ferina Novia, Sanny Sheilla Novita Pertiwi, Karina Dian Pradiana, Fika PRATIWI, INTAN Purbo Suwasono Putri, Belinda Regina Putri, Eldiana Yanuar Anisa Retnaningsih, Prihatini Rofida, Eka Sabrina, Diana Maulia Sari, Siti Antika Sawitri Dwi Prastiti Septiani, Nabilla Setiaji, Yongky Teguh Sri Pujiningsih Sulistyawati, Septy Nur Swasono Rahardjo Syaiful Hamzah Nasution Wibowo, Andre Ageng Wiji Andriani Wiwit Rica Anggraini Wulandari, Refita Tri Zhulvira Syafitri