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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan di BEI Periode Tahun 2009 – 2011) Prasetyanto, Pramundityo; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the relationship between the managerial ownership, institutional ownership, foreign ownership, intellectual capital performance using Pulic models (Value Added Intellectual Coefficient-VAIC â„¢) as a method of quantifying and firm value (Tobin's Q). Is there a relationship between the ownership structure of both managerial ownership, institutional, and foreign and the intellectual capital performance to the firm market value. Data from this study were obtained from financial statements and annual reports of financial companies drawn from the Indonesia Stock Exchange. The population of this study is financial companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 52 companies. Determination of the sample using purposive sampling method. The type of data used are secondary data in the form of annual reports by the media financial companies. The method of analysis used in this study is multiple regression with SPSS computer program. The results of this study show that managerial ownership and institutional ownership of the financial sector companies in Indonesia have no significant effect on firm value (Tobin's Q). However, the ownership that comes from foreign ownership has a significant impact on firm value (Tobin's Q) with the positive direction. The results of this study also indicate that the performance of intellectual capital (VAICTM) have positive effect on firm value (Tobin's Q).
DETERMINAN DAN KONSEKUENSI INVESTASI LINGKUNGAN: Studi Empiris Pada Perusahaan yang Memperoleh Penilaian PROPER Paramita, Silvia; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effect of determinant variables (firm size, type of industry, and ownership structure) on the environmental investment and the effect of environmental investment on firm performance as the consequences variable. Environmental investment appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia and corporate performance measured by ROA. This research used quantitative approach that examined the relationship between variables through hypothesis testing. The sampling method was purposive sampling of 30 public listed companies awarded PROPER during 2009-2011. The data analysis and hypothesis testing techniques used multiple regression analysis. The results indicated that firm size and foreign ownership have a positive effect on environmental investment while profile and institutional ownership negatively affect the investment environment. Supporting the previous research, environmental investment has a positive effect on firm performance. Environmental investment can lead to higher profitability, build an image and reputation, and to increase credibility and legitimacy of the company.
Empirical Study on Customer Perception of E-Commerce: Mediating Effect of Electronic Payment Security Ardiansah, Muhammad Noor; Chariri, Anis; Januarti, Indira
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.20147

Abstract

This research aims to give empirical evidence in the mediating role of e-payment security on e-commerce's customer purchase intention. This study involved millennia's generation in Semarang, which used structural equation modelling to analyze the model. The analysis stages consist of evaluating measurement, structural, the goodness of fit model, and hypothesis testing. The finding showed that there is a mediating effect of perceived usefulness in the relationship perceived ease of use to purchase intention, and also the relationship perceived ease to use on e-payment security perception. These results indicated that consumer's purchase intention strongly influenced of ease of use and usefulness understanding, without directly associated with the payment security aspects.
THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS Chariri, Anis
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

Berbagai skandal akuntansi telah mendorong munculnya perdebatan yang menanyakan kemampuan akuntansi dalam menyediakan informasi keuangan yang bermanfaat. Masyarakat luas juga mulai mempermasalahkan peranan auditor, regulasi dan mekanisme tata kelola perusahaan dalam mendeteksi kemungkinan terjadinya kecurangan keuangan. Penulis berpendapat bahwa kurang independennya auditor, lemahnya penegakan hukum, dan ketidakmampuan mekanisme tata kelola perusahaan dalam memonitor perilaku manajer merupakan faktor utama yang mendorong terjadinya skandal akuntansi di berbagai negara. Untuk mencegah skandal sejenis, masyarakat luas sebenarnya memerlukan forensic accounting. Atas dasar hal tersebut, forensic accounting sudah seharusnya dipertimbangkan sebagai bagian dalam mendesain kurikulum akuntansi dan menjadi area penelitian di Indonesia.
SUPPLY CHAIN MANAGEMENT IMPACT ON COMPANY’S FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Nahar, Aida; Chariri, Anis; Jatmiko Wahyu Prabowo, Tri
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The company's financial performance is a significant aspect which can be affected by supply chain management. By knowing the supply chain procedure and financial performance of a company, one will be able to know the financial condition, business development, and the cash flow embedded in the company as well as the profit and income from the results of the company's business. The company's financial performance is measured by the profitability ratio of Return on Assets. This study uses supply chain management that is consistently listed in the Jakarta Islamic Index (JII) for 2014-2018 periods and has complete data that can be processed and analyzed. The result of this study shows that Turn Over Inventory and Total Asset Turn Over have a positive and significant effect on Return on Assets, and Debt to Asset Ratio has a negative and significant effect on Return on Assets. But Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return on Assets.
Building Critical Awareness of Accounting Students: A Transformative Learning Process Wahyuni, Andi Sri; Chariri, Anis
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22462

Abstract

This study is intended to describe and critically analysis how transformative learning experienced by accounting students make them more aware on the importance of understanding accounting from social context. As other qualitative research this study, this study was naturally conducted in social setting by using accounting students taking Intermediate Accounting course as informants. All data were based on textual materials generated from the course and its syllabus, fieldnotes and the result of examination. All data were then analyzed critically to obtain the evidence of how transformative learning change students’ paradigm in seeing accounting issues. Our findings show that the implementation of transformative learning have able to change the students’ paradigm and help them solve social problems in their community. This implies that accounting education is not only concerned with conceptual aspects but also concerned with the contextual contents that are rooted in their communities. In other words, when we learn accounting issues in our community, we socially construct our own reality.
Building Critical Awareness of Accounting Students: A Transformative Learning Process Wahyuni, Andi Sri; Chariri, Anis
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22462

Abstract

This study is intended to describe and critically analysis how transformative learning experienced by accounting students make them more aware on the importance of understanding accounting from social context. As other qualitative research this study, this study was naturally conducted in social setting by using accounting students taking Intermediate Accounting course as informants. All data were based on textual materials generated from the course and its syllabus, fieldnotes and the result of examination. All data were then analyzed critically to obtain the evidence of how transformative learning change students’ paradigm in seeing accounting issues. Our findings show that the implementation of transformative learning have able to change the students’ paradigm and help them solve social problems in their community. This implies that accounting education is not only concerned with conceptual aspects but also concerned with the contextual contents that are rooted in their communities. In other words, when we learn accounting issues in our community, we socially construct our own reality.
THE PATTERNS OF INTEGRATED REPORTING: A COMPARATIVE STUDY OF COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGES AND INDONESIA STOCK EXCHANGES Anis Chariri
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.284 KB) | DOI: 10.22219/jrak.v9i1.8248

Abstract

Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation
CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY Indira Januarti; Anis Chariri
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.531 KB) | DOI: 10.22219/jrak.v9i2.8577

Abstract

Abstract        This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession
APAKAH SISTEM PELAPORAN PELANGGARAN EFEKTIF MENCEGAH KORUPSI? One Dwi Endarningtyas; Anis Chariri
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.06

Abstract

Abstrak – Apakah Sistem Pelaporan Pelanggaran Efektif Mencegah Korupsi?Tujuan Utama – Penelitian ini bertujuan membangun model pencegahan korupsi dengan sistem pelaporan pelanggaran yang efektif.Metode – Penelitian ini menggunakan metode OLS dan analisis faktor. Sampel penelitian ini adalah pegawai di salah satu lembaga pemerintah Indonesia yang telah memiliki sistem pelaporan pelanggaran.Temuan Utama – Penelitian ini menemukan bahwa peningkatan sistem pelaporan pelanggaran akan meningkatkan pencegahan korupsi. Faktor prioritas dalam pencegahan korupsi yang perlu diperhatikan adalah adanya lingkungan tempat kerja yang positif. Selain itu, sistem pelaporan pelanggaran perlu memprioritaskan ketersediaan perlindungan yang proaktif bagi pelapor.Implikasi Teori dan Kebijakan – Sistem pelaporan pelanggaran yang efektif mencegah korupsi dapat terwujud dengan penguatan faktor internal dan eksternal yang berpengaruh pada pengambilan keputusan seseorang dalam berperilaku. Organisasi diharapkan dapat mengembangkan kebijakan pencegahan korupsi dengan menyelaraskan motivasi dalam diri pegawai/karyawan dan faktor dari luar diri pegawai/karyawan.Kebaruan Penelitian – Penelitian ini melihat keberadaan sistem pelaporan pelanggaran dan menguraikan efektivitasnya. Abstract – Is the Whistleblowing Reporting System Effective in Preventing Corruption?Main Purpose – This study aims to build a corruption prevention model with an effective whistleblowing system.Method – This study used the OLS and factor analysis method. The sample of this study was employees at an Indonesian government agency that already has a whistleblowing system.Main Findings – This study found that improving the whistleblowing system would improve corruption prevention. The priority factor in preventing corruption that needs to be considered is the existence of a positive work environment. In addition, the system needs to prioritize the availability of proactive protection for whistleblowers.Theory and Practical Implications – An effective violation reporting system to prevent corruption can be realized by strengthening internal and external factors that influence a person's decision-making in behavior. Organizations are expected to be able to develop policies to prevent corruption by aligning the motivation within employees and factors from outside of the employees.Novelty – This study looks at the existence of a violation reporting system and describes its effectiveness.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina