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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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Accounting Students’ Academic Performance by Their Background Information Sari, Siti Antika; Suryani, Ani Wilujeng
Jurnal Ilmu Pendidikan Vol 26, No 2 (2020): December
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um048v26i2p54-61

Abstract

This study aims to determine differences in academic performance of accounting students by their background information. This study involved secondary data from 810 accounting students, analyzed by using Kruskal Wallis test to investigate differences on gender, living environment and funding source. The results show that the academic performance of female students who live at home and obtain scholarship are better than other groups. However, males who live at home and obtain scholarship have indifferent academic performance from other male groups. These findings indicate that gender, living environment and type of educational funding can be taken into consideration to differentiate students’ academic performance. The results of this study can be used by universities to make decisions in determining acceptance criteria, to identify potential students to increase academic performance, and to resolve problems of underperformed students. This research provides an evidence that females and males have different academic performance. Moreover, we found that females who obtained scholarship maintain their high performance, while males are indifferent in their academic performance irrespective of their source of funding
PERAMALAN PERUBAHAN PROFITABILITAS PERUSAHAAN MENGGUNAKAN PERUBAHAN ASSET TURNOVER DAN PROFIT MARGIN Maharanie, Dhea Sinta; Suryani, Ani Wilujeng
Ekonomi Bisnis Vol 28, No 2 (2023): EKONOMI BISNIS JULY 2023
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v28i2p22-33

Abstract

Financial analysis is an important component of a business because it enables forecasting of future performances. Return on net operating assets (RNOA) is commonly used measurement to forecast changes in company profitability. As such, the purpose of this study is to forecast profitability through the use of RNOA. The study was carried out on companies listed on the IDX30 from 2012 to 2018. Weighted least squared regression panel data is used to examine the effect of RNOA on company profitability forecast. The results show that ΔRNOA disaggregation has a positive effect on company profitability, whereas in RNOA, only profit margin (PM) that has a positive effect on profitability. These findings suggest the importance of improving the company's revenue management, which is useful in providing information about the company's future profitability.
Executive Work Experience and Company Investment Efficiency Septiani, Nabilla; Suryani, Ani Wilujeng
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36652

Abstract

Objective - The growth as well as the longevity of a firm are determined by the investment in fixed assets. This strategy requires a competent manager to ensure the optimal utilization of investment options. According to the upper echelon theory, performance can be influenced by experience. Managerial experience and competence can result in effective resource allocation, reduce resource wastage, increase profitability, and accelerate company growth. Our study aims to investigate how the job experience in accounting and/or finance of the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) affects investment efficiency.Design/Methodology - The study was conducted on 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. We used generalized least square regression to test the hypotheses.Results - The study found that CEOs with work experience in accounting and/or finance tend to reduce inefficient investments. However, this relationship does not hold true for CFOs.Research limitations/implications - The study indicates that the CEO's accounting and financial expertise is vital in facilitating effective investment choices. Therefore, companies should consider work experience, particularly in the field of accounting and/or finance, to enhance managerial performance in achieving investment efficiency, consequently leading to an increase in profitability and growth for the company.Novelty/Originality - Prior research examined the influence of the work experience of CEOs and CFOs as auditors on the efficiency of a company's investments. This study incorporates the work experience of CEOs and CFOs in accounting and/or other financial domains.
Analisis Pengaruh Faktor Penentu Struktur Modal Pada Perusahaan Syariah di Indonesia Wulandari, Refita Tri; Suryani, Ani Wilujeng
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.128384

Abstract

Purpose – This study aims to analyze the factors that determine the capital structure consisting of profitability, asset tangibility, company size, and growth opportunities.Design/methodology/approach – As many as 216 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2011 to 2021 were sampled in this study. Panel data regression analysis with a fixed effect model is used in hypothesis testing.Findings – The results indicate that all factors influence the capital structure, albeit with varying directions. Profitability has a negative effect while asset tangibility, firm size, and growth opportunities have a positive effect on capital structure. The results of this study identify that profitability, asset tangibility, company size, and growth opportunities are aspects that are considered by financial managers in determining capital structure policies.Originality/value – While studies commonly focused on the conventional companies’ capital structure, this study diverges from prior studies by examining the capital structure of companies adhering to sharia principles. This study is unique in the Indonesian setting, and hence, this study contributes to the existing literatures by exploring capital structure determination in the companies applying sharia principles.Research limitations/implications – This study contributes to the financial literature regarding capital structure, with a specific focus on companies that operate with sharia principles. According to the findings of the study, investors are expected to possess a comprehensive understanding of relevant information related to financial ratios including profitability, tangible assets, company size, and growth opportunities before making investment decisions in the capital market. In addition, financial managers must be able to optimize the value of profitability, growth, and tangible assets, which play a crucial role in determining the company's capital structure policy. However, it is common in a quantitative study that not all data can be used. Outliers had persisted in this study; thus, trimming was performed, which led to a reduction in the sample size.
FINANCIAL PERFORMANCE AND GOING CONCERN OPINION Putri, Eldiana Yanuar Anisa; Suryani, Ani Wilujeng
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.146-175

Abstract

The decline in business activities due to the COVID-19 pandemic worsened the company's financial condition and allowed the company to obtain a going concern opinion (GCO). The company obtains GCO when there is a risk that threatens business continuity. Management needs to maintain the company's financial condition in order to maintain the company's business continuity. This study aims to determine the effect of banking financial conditions using CAMEL analysis on GCO from 2019 to 2021. The CAMEL analysis used consists of capital adequacy, asset quality, management efficiency, profit, and liquidity. Logistic regression analysis is used to test the hypothesis and shows that inefficient management has a positive effect on GCO, while capital adequacy, asset quality, profit, and liquidity have no effect. Therefore, the company needs to maintain management efficiency by managing costs incurred from the income received properly so as to minimize GCO acquisition.
WORKSHOP DAN PENDAMPINGAN PENYUSUNAN SPMI (SISTEM PENJAMINAN MUTU INTERNAL) OLEH SPM UNIVERSITAS NEGERI MALANG (UM) DI UNIVERSITAS PAWYATAN DAHA KEDIRI Lestari, Dyah; Suwasono, Purbo; Arief, Mohammad; Nasution, Syaiful Hamzah; Suryani, Ani Wilujeng; Rahardjo, Swasono; Basuki, Imam Agus
Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Vol 7, No 2 (2023): Vol 7, No 2 (2023)
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpmmp.v7i2.54401

Abstract

Sistem Penjaminan Mutu Internal (SPMI) adalah kegiatan memelihara dan meningkatkan mutu pendidikan tinggi secara berkelanjutan yang dijalankan secara internal untuk mewujudkan visi dan misi pendidikan tinggi serta untuk memenuhi kebutuhan pengguna melalui penyelenggaraan perguruan tinggi. Pada saat ini, SPMI yang dilakukan pada perguruan tinggi berupa monitoring dan evaluasi pembelajaran (Monevjar), audit mutu internal (AMI), penetapan Standard Operational Procedure (SOP), dan penentuan standar internal yang mengacu kepada peta proses bisnis, semua tindakan SPMI tersebut sesuai dengan pola penetapan, pelaksanaan, evaluasi, pengendalian dan peningkatan (PPEPP) dari Standar Nasional. Peserta workshop dan pendampingan yang diselenggarakan secara luring berjumlah 23 dosen Universitas Pawyatan Daha. Kegiatan dilaksanakan 6 kali dengan 2 kali tatapmuka dan 4 kali daring. Seluruh dosen hadir pada 6 kali pertemuan tersebut. Namun, yang aktif presentasi, bertanya, dan berkomentar terkait SPMI, SOP, AMI dan monevjar hanya 16 orang . Berdasarkan presentasi AMI, Universitas Pawyatan Daha sudah bisa mendesain AMI walaupun belum bisa menerapkan secara online. Berdasarkan presentasi SPMI, Universitas Pawyatan Daha sudah bisa mendesain setiap tahapan P-P-E-P-P walaupun belum bisa menerapkan secara online. Berdasarkan presentasi SOP, Universitas Pawyatan Daha sudah punya SOP walaupun dengan format yang lain, serta bisa membuat contoh 2 SOP yang sesuai dengan Permenpan RB Nomor 35 Tahun 2012. Berdasarkan presentasi Monevjar, Universitas Pawyatan Daha sudah bisa mendesain monevjar awal, tengah, dan akhir semester walaupun belum bisa menerapkan secara online. Berdasarkan respon peserta pada angket terkait workshop dan pendampingan penyusunan Sistem Penjaminan Mutu Internal, 80,77% menyatakan sangat setuju dan selebihnya setuju, terkait pentingnya pelaksanaan SPMI di Universitas Pawyatan Daha.
Developing 4C skills through scientific writing for labor readiness Suryani, Ani Wilujeng; Larasati, Ika Putri; Harliansyah, Prastiawan; Faurehzi, Novrico Putra; Novia, Sanny Sheilla; Sabrina, Diana Maulia
Community Empowerment Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12428

Abstract

The evolving demands of the labor market require technical skills, critical thinking, creativity, collaboration, and effective communication skills (4C skills). One supporting aspect of 4C skills is writing ability, which can assist students in effectively presenting information, expressing opinions, and communicating well. This community service activity aims to improve students’ ability to produce quality scientific writing, develop 4C skills, and contribute to reducing unemployment through readiness to face the labor market. The workshop implementation method includes a preparation stage, an online workshop stage, and an evaluation stage. The results of the pre-test (M=80.00, SD=12.06) and post-test (M=87.83, SD=10.85) showed a p-value <0.001, indicating that the workshop activity successfully increased participants’ knowledge and understanding of good scientific writing.
They Have Never Changed: Accountants in Movies Ani Wilujeng Suryani; Miftahul Jannah; Hazreel Hasmi
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? 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 | 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.
Discovering Intellectual Capital through Photos Intan Pratiwi; Ani Wilujeng Suryani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.267

Abstract

Intellectual Capital (IC) is an intangible asset that is important for a company to increase value. However, only a few reports IC because IC reporting is not mandatory, although this information is essential for stakeholders' decision making. This study aims to investigate the disclosure of IC through photos in annual reports and to analyze the purpose of using these photos. This research is different from prior studies by using data in the form of images depicting IC in annual reports. This mixed methods research used a visual content analysis approach within a frame of impression management theory to analyze the intent of using photos, followed by a statistical differential test. This study used 2360 photos contained in 38 annual reports of service companies. This study found a narcissistic leader tendency and the existence of the glass ceiling phenomenon. In addition, human capital was the most frequently disclosed IC component. The impression management carried out by the company was also found through the specific and non-specific photos displayed. This research is expected to be used as a reference for the development of future accounting research. In addition, this research is also expected to provide an understanding of the use of photos in representing reality in annual reports so that it could be helpful in stakeholders' decision-making,
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