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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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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.
Intellectual Capital and Capital Structure Effect on Firms’ Financial Performances Ani Wilujeng Suryani; Alfin Nadhiroh
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.868 KB) | DOI: 10.24815/jaroe.v3i2.17258

Abstract

Objective – This study aims to determine the influence of intellectual capital and capital structure on financial performance in manufacturing companies in Indonesia. Design/methodology – The data were collected from all 140 manufacturing companies from 2015 to 2019. While most studies of intellectual capital were conducted by using multiple regression analysis, we investigate the impact of intellectual capital and capital structure on the financial performance by using weighted least square regression.Results – The results showed that intellectual capital has a significant positive effect on firms’ financial performances, but the capital structure has a negative effect. The results of this study are beneficial for managers to consider increasing intellectual capital to create a competitive advantage in the midst of fierce competition of the ASEAN Economic Community era. In addition, managers need to consider the optimum capital structure to fulfill funding needs, hence financial distress can be minimized.Limitation/Suggestion - This study is a quantitative study limited to the availability of the data. Also, a number of outliers were found in the data and treated prior to the analysis.
Fair value and environmental disclosure impact on agricultural company financial performance Muhammad El-barony Haidar Aziz; Ani Wilujeng Suryani; Hazreel Hasmi
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p037

Abstract

AbstractBiological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously measured using the historical cost method. This study aims to determine the impact of PSAK 69 implementation on financial performance. This study also investigates the effect of environmental reporting on financial performance. The agricultural listed company on the Indonesia Stock Exchange was chosen as the sample in this quantitative study. The data was obtained from the financial reports from 2015 to 2020. The environmental reporting data was measured by a PROPER rating. The data was then analysed using panel data regression. The findings of this study indicated that the implementation of PSAK 69 did affect the financial performance. The environmental reporting using the PROPER rating however did not affect the financial performance. The result of this study can be used as a basis for decision making for management to improve the company’s financial performance and environmental reporting.AbstrakAset biologis adalah aset bertumbuh yang dimiliki oleh perusahaan dan dapat memberikan manfaat ekonomi di masa mendatang. Di Indonesia, aset biologis dicatat dan diakui berdasarkan PSAK 69 mulai tahun 2018. PSAK 69 meminta aset biologis diukur dengan metode fair value, yang sebelumnya diukur dengan historical cost. Penelitian ini bertujuan untuk mengetahui dampak penerapan PSAK 69 tentang aset biologis terhadap kinerja keuangan. Selain itu, penelitian ini juga ingin mengetahui dampak pelaporan lingkungan pada kinerja keuangan. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan sektor agrikultur yang terdaftar pada Bursa Efek Indonesia sebagai sampelnya. Data penelitian bersumber dari laporan keuangan perusahaan tahun 2015-2020. Data tentang pelaporan lingkungan diambil dari peringkat PROPER. Data diolah dengan menggunakan analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa perubahan pengukuran pada aset biologis berpengaruh pada kinerja keuangan perusahaan. Pelaporan lingkungan menggunakan peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini dapat dijadikan dasar pengambilan keputusan bagi manajemen untuk meningkatkan kinerja keuangan perusahaan serta meningkatkan pelaporan lingkungan.
Untangling the Meaning of Photos in Corporate Social Responsibility Reporting Nabila Permatasari; Ani Wilujeng Suryani
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.54-68

Abstract

This study aims to identify and analyze the meaning of photos in sustainability reports. Visual content analysis was used to determine the motives for using 1823 photos contained in 19 sustainability reports and 24 annual reports of mining companies. Mining companies are vulnerable to conflict because of the environmental pollution they cause; consequently, their legitimacy is threatened. The findings show that 32.58% of the total photos are community-related. Most photos depict the company's relationship with surrounding community groups. In addition, the company's CSR reports include several photos related to the environment, such as unpolluted nature. This is done in an effort to increase the company's legitimacy. Regarding employment practices and decent work, more photos of men than women are displayed, indicating that the mining industry is male-dominated. These findings provide a framework for informing and persuading stakeholders to appreciate the information presented in photographs.
MAMPUKAH TAM MENJELASKAN FAKTOR-FAKTOR DALAM PENGGUNAAN SIPEJAR? Ani Wilujeng Suryani; Ika Putri Larasati; Sri Pujiningsih; Sawitri Dwi Prastiti
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 1 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i1.58844

Abstract

Dalam rangka untuk memberikan kesempatan belajar yang lebih bermakna dan berkualitas bagi peserta didik, perguruan tinggi secara kontinu terus memanfaatkan perkembangan teknologi. Salah satu contoh yaitu, adanya penggunaan e-learning dalam proses pembelajaran yang memberikan beragam kemudahan bagi pendidik dan peserta didik. Penelitian ini bertujuan untuk menginvestigasi kebermanfaatan platform SIPEJAR yang digunakan oleh mahasiswa dalam mengakses konten pembelajaran yang telah dikembangkan pada mata pelajaran Pengantar Akuntansi. Penelitian ini dibingkai dalam model Technology Acceptance Model (TAM). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanasi. Penelitian dilakukan terhadap 182 mahasiswa Universitas Negeri Malang yang diambil secara acak. Pengambilan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan Smart-PLS. Hasil penelitian menunjukkan bahwa computer self-efficacy berpengaruh positif signifikan tehadap perceived ease of use, perceived usefulness, dan attitude. Selanjutnya, perceived ease of use berpengaruh positif terhadap perceived usefulness dan usage. Perceived usefulness juga berpengaruh positif signifikan terhadap attitude dan usage. Namun, attitude tidak berpengaruh terhadap usage, begitupun perceived ease of use terhadap attitude. Dengan demikian, diperlukan peran pendidik yang lebih maksimal dalam memanfaatkan SIPEJAR, sehingga pembelajaran lebih interaktif dan kreatif. Kata kunci: Computer self-efficacy, Percieved ease of use, Percieved usefulness, Attitude, Usage
Intellectual Capital and Capital Structure Effect on Firms’ Financial Performances Ani Wilujeng Suryani; Alfin Nadhiroh
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17258

Abstract

Objective – This study aims to determine the influence of intellectual capital and capital structure on financial performance in manufacturing companies in Indonesia. Design/methodology – The data were collected from all 140 manufacturing companies from 2015 to 2019. While most studies of intellectual capital were conducted by using multiple regression analysis, we investigate the impact of intellectual capital and capital structure on the financial performance by using weighted least square regression.Results – The results showed that intellectual capital has a significant positive effect on firms’ financial performances, but the capital structure has a negative effect. The results of this study are beneficial for managers to consider increasing intellectual capital to create a competitive advantage in the midst of fierce competition of the ASEAN Economic Community era. In addition, managers need to consider the optimum capital structure to fulfill funding needs, hence financial distress can be minimized.Limitation/Suggestion - This study is a quantitative study limited to the availability of the data. Also, a number of outliers were found in the data and treated prior to the analysis.
The quality of audit opinion does not affect the level of corruption in the East Java provincial government Moch. Alfa Dholi; Sri Pujiningsih; Ani Wilujeng Suryani
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 2, JULI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i22023p141

Abstract

Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and preventing corruption in the local government. The focus of the research discussion is the case of corruption that occurred in the 2016-2018 period. The data came from the regional government of East Java Province, which consists of 9 cities and 29 regencies, based on the number of corruption cases and BPK audit results in each area. The independent variable used was the results of the BPK audit on the Regional Government of East Java Province, which consisted of audit findings and audit opinions. The dependent variable was the level of corruption in the East Java regional government handled by the Attorney General's Office. This study used a panel data regression analysis model. The results of the study showed that audit opinions and BPK audit findings had no significant effect on the level of corruption cases in the regional government of East Java Province.AbstrakPenelitian ini bertujuan untuk menganalisis peran BPK dalam mengurangi dan mencegah terjadinya korupsi pada pemerintah daerah. Fokus pembahasan penelitian adalah kasus korupsi yang terjadi pada periode tahun 2016-2018. Data berasal pemerintah daerah Provinsi Jawa Timur yang terdiri dari 9 kota dan 29 kabupaten, berdasarkan jumlah kasus korupsi dan hasil audit BPK pada setiap masing-masing daerah. Variabel independen yang digunakan adalah laporan hasil audit BPK pada Pemerintah Daerah Provinsi Jawa Timur yang terdiri dari temuan audit dan opini audit. Variabel dependen adalah jumlah korupsi pemerintah daerah Jawa Timur yang ditangani oleh Kejaksaan. Penelitian menggunakan model analisis regresi data panel. Hasil penelitian menunjukkan bahwa opini audit dan temuan audit tidak berpengaruh signifikan terhadap tingkat kasus korupsi di pemerintah daerah Provinsi Jawa Timur.
Workshop Media Pembelajaran Interaktif Berbasis Audio-Visual untuk Meningkatkan Kompetensi Guru di Era Abad 21 Suryani, Ani Wilujeng; Larasati, Ika Putri; Ambarwati, Ferdiana; Novelita, Ferina; Pradiana, Fika
Rengganis Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): November 2023
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v3i2.361

Abstract

In the 21st century, the rapid development of technology requires teachers to employ a range of digital devices to assist the learning process. Nevertheless, there are still many teachers who lack proficiency in digital technology due to their ongoing struggle with its use. The objective of this community service activity is to enhance the proficiency of teachers at MAN 2 Mojokerto in creating and developing educational materials/media that align with the characteristics of today's students, through the use of diverse digital technologies. The activity comprises three distinct stages: the preparatory stage for problem identification, the hybrid workshops stage, and the evaluation phase involving the satisfaction survey questionnaire at the conclusion of each workshop session. According to the findings of the satisfaction survey, the majority of teachers expressed contentment with all instructional materials that were delivered during the workshop. Furthermore, the pre-test and post-test scores of the workshop participants also showed the successful enhancement of instructors' comprehension and proficiency at MAN 2 Mojokerto in using audio-visual-based interactive learning media.
BEYOND THE NUMBER: TONE ANALYSIS IN ANNUAL REPORTS Suryani, Ani Wilujeng; Fauz, Dinda Tustika Apta
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. Financial data used to determine the value of company was the price-to-book-value (PBV) ratio. The results of the test using robust regression analysis showed that the positive tone disclosure with an informative nature had a positive influence on the company’s value. This finding suggests that managers must use positive tones when regulating the company's situation in order to maintain the expected value of company.
Instagram Endorsement and Stock Return Erianto, Bagas Tri; Suryani, Ani Wilujeng
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.39218

Abstract

Investors obtain information from various sources, including social media, which can make them act irrationally by imitating the decisions of others. This study aims to investigate the impact of influencers endorsements on abnormal stock returns. This event study used 291 Instagram posts by social media influencers. Using Generalized Least Square (GLS), this study demonstrates that endorsement positively affects stock abnormal returns. The endorsement effect appears prior to the post and stops following the endorsement. Endorse was successful in creating a favorable sentiment, so that other investors are interested in making similar decisions to generate abnormal returns. This study shows the short-term effect of endorsements. Therefore, investors need to be aware and make rational decisions.
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