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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

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An Exploration of Indonesian Accounting Education Practices Ika Rahmawati; Ani Wilujeng Suryani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.19422

Abstract

This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.
Dampak Non-Debt Tax Shield dan Resiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Indonesia Ani Wilujeng Suryani; Mitha Icha Sari
Ekonomi Bisnis Ekonomi Bisnis, Volume 25, No.2, Oktober 2020
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v25i2p108-119

Abstract

Capital structure decision is an important act made by company’s financial manager as mismanagement causes financial distress. This study aims to determine the effect of non-debt tax shield and business risk on capital structure. The data in this study were collected from the financial reports of 137 manufacturing companies in Indonesia from 2014 to 2019. Hypothesis testing was carried out using a fixed effect panel regression model. The results showed that the non-debt tax shield had a significant negative effect on capital structure, while business risk had a positive effect. Thus, companies that have a low non-debt tax shield will increase their debt to get compensation for tax deductions from interest expenses, while companies with a high risk level prefer internal financing to decrease the debt level. This study contributes to the literature by uncovering the factors that influence the determination of corporate debt levels in manufacturing industries in Indonesia. The result of this research can be used by the company managers to consider business risk and non-debt tax shields in determining the optimum capital structure to increase the value of the company.
The Phenomenon of the Month of Sela in the Indonesian Capital Market Arini Putri Helanda; Ani Wilujeng Suryani
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p65-79

Abstract

Seasonal anomalies cause market inefficiency by affecting the mean and volatility of stock returns, and allow investors to obtain abnormal returns. In Indonesia, there is the month of Sela which is believed as an unlucky month so that many people avoid this month to hold ceremonial activities. As a result, the economy declines in the month of Sela and possibly, the return will also drop in this month. Therefore, this research aims to reveal whether the month of Sela is a seasonal anomaly. This research tested two hypotheses; the effect of the mean and volatility of price index return by using the GARCH model. To examine the effect of the month of Sela on the mean and volatility of return of price index, we collected the data on Indonesian Composite Index and 10 sectoral indices from 2009 to 2019 on three Javanese months, Sawal, Selo and Besar. In total, we collected 7.095 returns data. The month of Sela was a seasonal anomaly that the average and volatility of returns during the month of Sela were lower than those during the months of Sawal and Besar. These results also indicated that during the months of Sawal and Besar, the price index was more volatile than it was during the month of Sela. This research is useful for investors in considering their investment decisions to obtain an abnormal return. This research also contributes to the literature by adding new knowledge about seasonal anomalies that exist in Indonesia.
Analisis Pengaruh Corporate Social Responsibility terhadap Earnings Management: Etis atau Oportunis? Ani Wilujeng Suryani; Andre Ageng Wibowo
Jurnal Kajian Akuntansi Vol 6, No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5641

Abstract

AbstractThis study aims to investigate the influence of CSR and Asia sustainability Reporting Rating (ASRRAT) on Earnings Management (EM). This study also used managerial ownership as a moderating variable. The data were collected from 72 sustainability and/or annual reports of non-financial companies listed in the Indonesia Stock Exchange from 2018 to 2019 that were withdrawn using purposive sampling method. The data from the sustainability report was coded using content analysis, while moderated regression analysis is used to test the hypotheses. The results show that the environmental disclosure negatively affects the earnings management, the social one, has a positive effect, but the economics disclosure and ASRRAT's rating have no influence. Managerial ownership fails to moderate the relationship between CSR, ASRRAT's rating, and earnings management The results of this study demonstrate that in disclosing CSR activities, managers tend to exploit their opportunistic incentives by making CSR disclosure to mask EM practices. The results of this research suggest that investors need to be more careful in making investment decisions, especially in companies which report a lot of social disclosures.Keywords: ASRRAT’s rating; Corporate social responsibility; Earnings management; Managerial ownershipAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh CSR dan peringkat Asia Sustainability Reporting Rating (ASRRAT) terhadap Earnings Management (EM). Selain itu, penelitian ini juga menggunakan kepemilikan manajerial sebagai variabel moderasi. Data penelitian ini bersumber dari 72 laporan keberlanjutan dan laporan tahunan perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2019 yang ditarik menggunakan metode purposive sampling. Data laporan keberlanjutan dikodekan dengan menggunakan content analysis, sedangkan moderated regression analysis digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan CSR kategori lingkungan berpengaruh negatif sedangkan CSR kategori sosial berpengaruh positif terhadap EM. Di sisi lain, peringkat ASRRAT tidak menunjukkan pengaruh yang signifikan dan kepemilikan manajerial juga belum mampu memoderasi pengaruh antara CSR dan peringkat ASRRAT terhadap manajemen laba. Hasil penelitian ini menunjukkan bahwa dalam mengungkapkan aktivitas CSR, manajer cenderung menggunakan insentif oportunistiknya dengan menjadikan pengungkapan CSR sebagai kedok untuk menutupi praktik manajemen laba. Hasil dari penelitian ini merekomendasikan investor supaya lebih berhati-hati dalam mengambil keputusan investasinya, khususnya pada perusahaan yang banyak melakukan pengungkapan CSR kategori sosial.Kata Kunci: Peringkat ASRRAT; Corporate social responsibility; Manajemen laba; Kepemilikan managerial
The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value Anin Dyah Luthfiani; Ani Wilujeng Suryani
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.593

Abstract

The digital era has changes corporate asset structures and business models, and it requires companies to have more value-added resources to be more competitive, one of which is intellectual capital. Prior studies have analyzed the intellectual capital disclosure in annual reports. This approach, however, is unable to identify the depth of intellectual capital information. This study builds on previous studies using the involuntary disclosure concept to examine how information created by stakeholders and other parties outside of management may affect a company’s reputation. In addition to annual reports, this study also measures intellectual capital disclosure information using new data sources such as social media and online business media. This study aims to examine the impact of voluntary and involuntary disclosure of intellectual capital on a firm's value. The sample of this study consisted of 32 banks listed on the Indonesia Stock Exchange in 2019. The results of the study indicate that intellectual capital disclosure affects the firm value. These findings provide a practical implication for managers to disclose intellectual capitals that are relevant to the market’s demands and focus on the quality of the information to increase firm value and sustain in a competitive environment.
HUBUNGAN ANTARA CASH CONVERSION CYCLE DAN GROWTH OPPORTUNITY DENGAN PROFITABILITAS Naning Dewi Agustin; Ani Wilujeng Suryani
Ekonomi dan Bisnis Vol 9, No 1 (2022): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v9i1.3936

Abstract

Profitabilitas menjadi indikator dalam pengembangan perusahaan dengan perolehan pendapatan dalam mengelola operasi perusahaan. Perusahaan berupaya mempertahankan dan meningkatkan profitabilitas untuk mengukur kinerja perusahaan dengan meningkatkan efisiensi manajemen modal kerjanya. Penelitian ini menyelidiki pengaruh manajemen modal kerja melalui cash conversion cycle dan growth opportunity melalui sales growth terhadap profitabilitas perusahaan. Penelitian ini dilakukan pada 91 perusahaan sektor industri barang konsumsi di Indonesia dari tahun 2015 hingga 2020. Pengujian hipotesis dari 489 data dilakukan dengan analisis regresi data panel dengan model random effect. Hasil penelitian menunjukkan bahwa CCC dan growth opportunity tidak berpengaruh signifikan terhadap profitabilitas. Temuan ini menunjukkan bahwa perusahaan sektor barang konsumsi perlu melakukan pertimbangan mengenai pengelolaan manajemen modal kerja yang menjadi bagian dalam operasional perusahaan secara efisien, sehingga perusahaan dapat memaksimalkan keuntungan perusahaan.
Rigour in Qualitative Studies: Are we on track? Ani Wilujeng Suryani; Helianti Utami
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.782 KB) | DOI: 10.9744/jak.22.2.47-58

Abstract

Prior research has explored qualitative studies in relation to the paradigms used. This paper enriches the literature by investigating the quality of qualitative studies in relation to the data collection method and participants' selection. In this study, we collected SNA qualitative paper proceedings from 2007 to 2017. Guided by the minimum criteria of the data collection method described in the literature review sections, we analyze those proceedings. We found the three most common methods used in the studies: interview, observation, and documentation. The majority of the paper clearly stated their data collection method. However, only a minority of them provides a clear description of how the data were collected and how to obtain participants/data used in their studies and why invite dthem in the research. Thus, it is suggested that researchers provide a detail explanation of their methods to show the rigour of the study that they conducted
COVID-19 dan Abnormal Return Saham Industri Farmasi Novita; Ani Wilujeng Suryani
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.577

Abstract

The purpose of this study was to determine the effect of the COVID-19 outbreak on abnormal returns and cumulative abnormal returns of pharmaceutical companies' stocks. The research used explanatory research with an event study approach with a 5-day window period is 2 days before the event to 2 days after the event. The sample of this study is the stock of 8 pharmaceutical companies listed on the Indonesia Stock Exchange. Abnormal return data and cumulative abnormal return were analyzed using one sample t-test for normally distributed data and Wilcoxon Signed Rank for data not normally distributed. The results show that the COVID-19 outbreak did not had a significant effect on the pharmaceutical companies's stocks abnormal return, but had a positive and significant effect on the pharmaceutical companies's cumulative abnormal return on the event 2 and event 5. It means that the COVID-19 outbreak contains a good signal for the market, thus increase the stock price.
COMMUNICATION SKILLS MAHASISWA AKUNTANSI DAN AKUNTAN: DUA DEKADE STUDI DI INDONESIA Wiji Andriani; ani wilujeng suryani
Jurnal Pendidikan Akuntansi Indonesia Vol 20, No 2 (2022): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v20i2.51357

Abstract

Penelitian ini bertujuan meninjau perkembangan penelitian communication skills mahasiswa akuntansi dan akuntan di Indonesia selama dua dekade. Jenis penelitian yang digunakan adalah kajian literatur (literature review) dengan menggunakan pendekatan content analysis. Penelitian ini berfokus pada communication skills mahasiswa akuntansi dan akuntan, serta aspek communication skills yang dibutuhkan oleh pemberi kerja. Data penelitian yang digunakan pada penelitian ini merupakan data sekunder berupa artikel dari jurnal ilmiah nasional. Peneliti menerapkan purposive sampling untuk mendapat sampel akhir. Periode data yang diambil adalah dari tahun 2005 hingga 2021. Tinjauan penelitian didasarkan pada tujuh artikel empiris dari 7.308 artikel yang ditemukan pada jurnal akuntansi dan 861 artikel yang ditemukan pada jurnal accounting. Hasil penelitian menunjukkan bahwa keterampilan komunikasi yang telah diteliti dapat digolongkan menjadi tiga, yaitu (1) keterampilan komunikasi secara umum, (2) keterampilan komunikasi lisan dan tulisan, serta (3) keterampilan komunikasi dalam bahasa asing, khususnya Bahasa Inggris.Kata kunci: Communication Skills; Literature Review; Content Analysis
Stock Information on Social Media and Stock Return Zhulvira Syafitri; Ani Wilujeng Suryani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.653

Abstract

Information on social media, both positive and negative, can spread quickly so that it can affect the company's stock price. This study aims to determine the effect of posting on Instagram on abnormal returns. The sample used is 2,675 posts from 18 stock news accounts. Generalized Least Squares (GLS) regression is used to determine the impact of posting on Instagram on abnormal returns. The results showed that sentiment on social media had a positive effect on abnormal returns. However, there is a possibility of misinterpretation by investors and the participation of impostors, so the impact of information on social media on abnormal returns is only temporary. This study contributes to the behavioral finance literature by examining the effect of sentiment on Instagram on abnormal returns. In addition, information on social media can be utilized by investors by selling their ownership when the stock gets positive sentiment to get abnormal returns. Investors can buy stocks when there is a negative sentiment on social media because the stock price is lower than its intrinsic value, so it has the potential to increase again.
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 Hazreel Hasmi 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 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 Wiji Andriani Wiwit Rica Anggraini Wulandari, Refita Tri Zhulvira Syafitri