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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA SABDAMAS Jurnal Bakti Bagi Bangsa Basic and Applied Accounting Research Journal

Ari Dewi Cahyati

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Author-ID : 245489

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Public Health Social Sciences Other

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PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThe aim of this research is to test whether there is any earning management action at shariah banking or notâ€™. Earning management is measured by real earning management and accrual earning management. Real earning management is indicated in the proxy of CFO abnormal, and then accrual earning management is indicated in accrual discretionary. Secondary data from Indonesia Bank web is used in this research. This study will provide useful information to the users of financial statements whether there are any actions of earnings management in Islamic banks, as a result that users of financial statements will be more careful in reading financial statements. The indication of earnings management in banking also requires attention BI as a regulator of banking in Indonesia. The results show that shariah banking doesnot carry out accrual earning management that is indicated in mean value DA of 0.00. It is found mean values for abnormal cash flow of -0.025 in real earnings management of Islamic banks which also indicates earnings management is done by minimizing the profits. Meanwhile, Ã¢1 has a positive value 0.283 and sig 0.564. This indicates that the suspect Islamic bank (poor performance) did not conduct real earnings management by manipulating the cash flow statement.AbstrakTujuan dari penelitian ini adalah menguji apakah terdapat tindakan earning management pada perbankan syariah. Tindakan earningmanagement ini diukur dengan earning management riil dan earning management accrual. Manajemen laba riil diindikasikan dengan proksi, yaitu abnormal CFO,sedangkan manajemen laba akrual diindikasikan dengan discretionary accrual. Data penelitian ini merupakan data sekunder yang diperoleh dari web Bank Indonesia. Manfaat penelitian ini memberikan informasi kepada pengguna laporan keuangan apakah terdapat tindakan Manajemen laba di bank syariah sehingga pengguna laporan keuangan dapat lebih teliti dalam membaca laporan keuangan. Adanya indikasi manajemen laba diperbankan juga perlu mendapat perhatian BI sebagai penyusun regulasi yang terkait dengan perbankan di Indonesia. Berdasarkan hasil penelitian ditemukan bahwa bank syariah tidak melakukan earning management accrual yang diindikasikan dengan nilai mean DA 0.00. Berdasarkan hasil olah data manajemen laba riil bank syariah ditemukan nilai mean untuk abnormal cash flow -0.025 yang juga mengindikasikan bahwa manajemen laba dilakukan dengan cara memperkecil laba. Sedangkan B1 bernilai positif 0.283 dan sig 0.564. Hal ini mengindikasikan bahwa bank syariah suspect (kinerja buruk) tidak melakukan manajemen laba riil dengan upaya memanipulasi laporan arus kas.

PENGARUH INTELLECTUAL CAPITAL PROGRAM STUDI TERHADAP KINERJA PROGRAM KERJA (STUDI PADA PROGRAM STUDI STRATA SATU DI BEKASI) Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractObjective of this study was to examine whether the indicators of intellectual capital (human capital affect to structure capital and relational capital) and whether the structure capital and relational capital structure affect to performance of under graduate program in Bekasi. Population in this study are chairman of under graduate program in Bekasi. Sample in this study using a convenience sampling. The research data include primary data and secondary data consisting of other written documents that are relevant to the research topic. This research data analysis techniques using the partial least square (PLS). Of the 71 questionnaires distributed that can be analyzed as much as 38 questionnaire so the response rate is 54,55%. The statistical test indicate that human capital has positif significant affect on structure capital and relational capital, structure capital and relational capital has positive significant impact on the performance of undergraduate program in Bekasi.AbstrakTujuan penelitian ini adalah untuk menguji apakah indikator intellectual capital (human capital berpengaruh terhadap structure capital dan relational capital) dan apakah structure capital dan relational capital program studi berpengaruh terhadap kinerja prodi berpengaruh populasi dalam penelitian ini adalah ketua program studi di Kota Bekasi. Sampel dalam penelitian ini menggunakan convenience sampling. Data penelitian meliputi data primer yang diperoleh dengan cara menyebarkan data sekunder yang terdiri dari dokumen tertulis lainnya yang relevan dengan topik penelitian. Teknik analisis data penelitian ini menggunakan partial least square (PLS). Dari 71 kuesioner yang disebar yang dapat dianalisis sebanyak 38 kuesioner dengan demikian response rate dalam penelitian ini adalah 54,5%. Hasil olah data statistic menemukan bahwa human capital berpengaruh positif signifikan terhadap structure capital, human capital berpengaruh postif signifikan terhadap relational capital, structure capital berpengaruh positif dan signifikan terhadap kinerja program studi dan relational capital berpengaruh positif signifikan terhadap kinerja program studi.

PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kusumawati, Endang; Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange]The study goal was to determine whether there is influence of the life cycle andÂ firm size on earnings management in companies listed on the Stock ExchangeÂ Indonesia. Data tehnique collection is done by purposive sampling. The dataÂ used in this study is secondary data, engineering data collection is done byÂ purposive sampling. The total sample of 78 manufacturing companies. TheÂ results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effectÂ on earnings management practices. In general it can be concluded that theÂ only variable that has a life cycle just significant positive effect on earningsÂ management. Subsequent researchers expected to add other factors influenceÂ earnings management as another independent variable, because it is possibleÂ that other factors not included in this study influence the practice of earningsÂ management.

Co-Authors Amelia Amelia Anisa Putri Aris Nurjannah, Aris Astri Faradila Dini Febriani Endang Kusumawati Febriana Paramita, Febriana Haryati, Retno Khoirunnisa, Ira Kurniawati Mulyanti Neneng Lasmita Susanti Nurlaila M. C Purnama Putra, Purnama Rianti Setyawasih Ribut Sri Rahayu, Ribut Sri Setyawan, Dhiwa Harum Siti Nurhidayah Windy Permatasari

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