Articles
Comparative Analysis Between Pre-Trading Volume Activities with Post Event Tax Amnesty
Bayu Teguh Imani;
Satia Nur Maharani;
Sheila Febriani Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher
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DOI: 10.32535/ijafap.v3i3.951
This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semistrong form). Further research is suggested to use the calculation method and time period different from this research in order to obtain more accurate results.
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange
Syukriyah Syukriyah;
Satia Nur Maharani;
Dhika Maha Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher
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DOI: 10.32535/ijafap.v3i2.838
This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
Does The Conventional Performance Measurement Of Sharia Bank Need To Be Reviewed:A Critical Thought
Satia Nur Maharani;
Setya Ayu Rahmawati;
Syihhabudin Syihhabudin
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher
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DOI: 10.32535/jicp.v2i1.487
There is some evidence of a successful Islamic business pattern. One of the centers of attention is syariah banks. As one of the patterns of Islamic business that has very rapid development both in Muslim-majority and non-Muslim countries, there is one important issue that needs to be addressed immediately, namely performance measurement. The performance measurement model that has been implemented so far uses conventional models such as CAMEL and RGEC. Recent research shows how the model is not able to measure the social aspects and da’wah inherent in Islamic banks. Financial aspects become an important focus so that the operational orientation of Islamic banks is only for the achievement of financial aspects. In the end, several studies found dysfunctional behaviors in Islamic banks. One of the dysfunctional behaviors is ignoring the provision of productive funding to small entrepreneurs. This article presents critical thought method related to the performance measurement of Islamic Banks in terms of several perspectives, both legal, sociocultural and expected measurement models.
Use Of Strategic Management Accounting by Large Manufacturing Companies in Bujumbura
Bellini Munezero;
Puji Handayati;
Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 1 (2022): IJHESS-AUGUST 2022
Publisher : CV. AFDIFAL MAJU BERKAH
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DOI: 10.55227/ijhess.v2i1.214
The purpose of this research was to determine the types and extent to which strategic management accounting systems are used by manufacturing companies in Bujumbura. The primary goal of this research is to determine the kind and extent to which strategic management accounting systems are implemented in the manufacturing sector of Bujumbura. Primary data was gathered to attain this goal. Data was collected using a quantitative technique based on descriptive analysis. According to the findings of this study, significant companies in Bujumbura have primarily embraced strategic management accounting methodologies. Strategic planning and budgeting, as well as strategic costing, are the most commonly used strategies. Other strategic management accounting strategies, such as quality costing and customer accounting, do not appear to have been used a lot
INSTALASI PLTS HYBRID UNTUK AKUAPONIK SENGKALING
Tamara Fitri Andansari;
Aripriharta;
Muhammad Afnan Habibi;
Imam Alfianto;
Satia Nur Maharani;
Muhammad Yazid;
Arif Wibawa
at-tamkin: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2022): At-Tamkin - Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Raden Rahmat Malang
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DOI: 10.33379/attamkin.v5i2.1784
Urban farming menjadi tren baru dikalangan masyarakat, salah satunya ialah akuaponik. Banyaknya masyarakat yang berminat dengan akuaponik membuat orang-orang berlomba menciptakan inovasi yang bersifat terbarukan dan ramah lingkungan. Salah satu upaya untuk mengembangkan inovasi tersebut adalah dengan pemanfaatan energi matahari untuk sumber listrik pada akuaponik. Tugas Akhir ini bertujuan untuk membahas tentang instalasi pembangkit listrik tenaga surya (PLTS) Hybrid dengan skala 320Wp pada akuaponik. Beban PLTS berupa 2 pompa air dengan kapasitas total 120W. Beban beroperasi selama 24 jam. Komponen yang digunakan antara lain: modul photovoltaic (PV) sebagai komponen utama, inverter 500W/10A, baterai 12V 85Ah, dan modul charger controller sebagai pengisi baterai. PLTS yang dibangun menggunakan sistem hibrida. Sistem hibrida merupakan kombinasi dari PLTS dan PLN. Dimana suplai daya utama adalah PLTS dan PLN sebagai backup.
Comparative analysis of between trading volume activities pre with post event tax amnesty
Bayu Teguh Imani;
Satia Nur Maharani
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 2 (2021)
Publisher : Universitas Negeri Malang
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DOI: 10.17977/um066v1i22021p190-199
This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semi strong form). Further research is suggested to use the calculation method and time different from this research to obtain more accurate results.
Pengaruh employee stock option plan (ESOP) terhadap earnings management (studi pada perusahaan yang listed di bursa efek indonesia periode 2015 – 2017)
Betty Wulansari;
Satia Nur Maharani
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang
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DOI: 10.17977/um066v1i42021p313-322
This Study aimed to determine the effect of ESOP on Earnings Management. The populations of this study were all companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined by purposive sampling technique and obtained 30 company’s annual reports as the sample. The data collection method used secondary data documentation techniques that was obtained from the website www.idx.co.id. Data analysis was performed using panel data regression analysis. The results showed that the ESOP had no effect on Earnings Management. Penelitian ini bertujuan untuk mengetahui pengaruh ESOP terhadap Earnings Management. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sampel 30 laporan tahunan perusahaan. Teknik pengumpulan data menggunakan teknik dokumentasi data sekunder yang diperoleh dari website www.idx.co.id. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan ESOP tidak berpengaruh terhadap Earnings Management.
Analysis of differences in measurement of fair value and historical value of biological assets on income smoothing (Study on agricultural companies in Southeast Asia and Australia)
Nopfiana Lestari;
Satia Nur Maharani
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang
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DOI: 10.17977/um066v1i42021p380-393
Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
Exploring the Digital Space in Investigating the Gender Representation of Indonesian Professional Accountant Institutions
Qonita;
Satia Nur Maharani;
Sri Pujiningsih
PENANOMICS: International Journal of Economics Vol. 2 No. 2 (2023): August
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara
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DOI: 10.56107/penanomics.v2i2.111
This study aims to determine and analyze how gender representation is framed from media positions, subject-objects, and readers' positions based on Critical Discourse Analysis Sara Mills. The preparation of the writing of this research uses a critical paradigm qualitative method. Data were retrieved from the website and online news from the Financial Services Authority, which focuses on programs segmented by women, for data collection in this study using participant observation or independent people as data validity by analyzing how the gender representation of professional accounting institutions is displayed based on Sara Mills' Critical Discourse Analysis. The research findings show that the subject's position in the discourse is presented as a female figure who is educated, successful in the public sphere, and can positively influence society. However, the representation of women in other programs is still low and is dominated by men.
Management of Historic Assets in the Perspective of Good Corporate Governance
Anisa Tus Saidah;
Puji Handayati;
Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 1 (2023): IJHESS AUGUST 2023
Publisher : CV. AFDIFAL MAJU BERKAH
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DOI: 10.55227/ijhess.v3i1.432
The purpose of this study is to find out whether Historical Asset Management is following the theory of Good Corporate Governance. The researcher chose the research location for historic assets at the Regional XI Cultural Preservation Center, which is located in Trowulan District, Mojokerto Regency. The researcher chose the Cultural Preservation Center for Region XI as the research location because it is an institution that manages historical assets and the Mojokerto district is the number one place that has historical heritage and the largest and widest Majapahit kingdom in Indonesia. This study used a qualitative method with a phenomenological approach and conducted interviews with two informants, namely Mr. S and Mr. H. In terms of the implementation of the management reviewed from the perspective of Good Corporate Governance theory, the principles of this theory have been applied to the performance of BPK XI. In addition, the valuation, disclosure, and reporting of historic assets in BPK XI have been reported as fixed assets in the balance sheet and disclosed in the notes to the financial statements.