Article Per Year (5 Year)
p-Index From 2021 - 2026
5.878
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 : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
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, Universitas Diponegoro

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.
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,
Penelitian dan Akuntabilitas Keuangannya Suryani, Ani Wilujeng; Setiaji, Yongky Teguh; Retnaningsih, Prihatini; Alfianto, Imam
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3698

Abstract

Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases. Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability. Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability. Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews. Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.
CFO Characteristics and Accounting Conservatism in Indonesia Amalia, Annisa Puspita; Suryani, Ani Wilujeng; Sulistyawati, Septy Nur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.54550

Abstract

The Chief Financial Officer (CFO) tends to ignore accounting conservatism when deal with financial uncertainty. This encourages CFOs to take high-risk decisions that can be detrimental to the company. The implementation of accounting conservatism is influenced by individual characteristics such as gender, age, level of education, and tenure. Therefore, this study aims to determine the effect of CFO characteristics on accounting conservatism. This study was conducted on 80 companies from the energy, transportation and logistics, and food and beverage sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The hypothesis was tested using Generalized Least Square (GLS) regression. The result showed that age and educational level had a positive effect on accounting conservatism, while gender and tenure did not. Thus, company management should consider the age and level of education of prospective executives to improve the quality of company financial decisions. Previous research related to CFO characteristics and accounting conservatism has been conducted in developed countries, while this research uses the context of a developing country, namely Indonesia. Even though the applicable Financial Accounting Standards already contain regulations that apply the principle of accounting conservatism, companies in Indonesia tend not to be conservative.
STOCK LIQUIDITY: THE ROLES OF FOREIGN AND LOCAL INSTITUTIONS Ardiyanto, Ardan; Suryani, Ani Wilujeng; Ammar Bin Asbi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) IN PRESS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.68608

Abstract

High or low liquidity of stocks can affect investment decisions, liquid stocks tend to attract the attention of investors. One factor that can affect stock liquidity is institutional ownership. This study aims to determine the effect of foreign and local institutional ownership on stock liquidity. This research sample uses stock data on IDX and stock ownership data on KSEI in 2021. Stock liquidity data is calculated using the bid-ask spread. The hypothesis was tested using the quantile regression method. The results of this study indicate that foreign and local institutional ownership has a positive effect on stock liquidity. However, the coefficient value of foreign institutions is greater than that of local institutions, which means that foreign institutional ownership dominates in driving stock liquidity. These findings contribute theoretically to the validity of agency conflicts and some practically. First, these results can be used for investors in considering their investment decisions in stocks that have foreign and local institutional ownership structures. Second, these results can be used by management to consider the impact of the institutional ownership structure within the company.
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 Pamungkas, Salsabila Putri Pertiwi, Karina Dian Pradiana, Fika PRATIWI, INTAN Purbo Suwasono Putri, Belinda Regina Putri, Eldiana Yanuar Anisa Retnaningsih, Prihatini Rizqi, Iqbal Ainur 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