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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting JIMEKA
Yossi Diantimala
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Fonna, Rizki Putri Nurita; Diantimala, Yossi; Priantana, Riha Dedi
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30592

Abstract

Objective This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors profitability, company size, leverage, and liquidityare selected as control variables.Design/methodology The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways
Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution Herisma, Jhon; Diantimala, Yossi; Saputra, Mulia
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.25615

Abstract

AbstractObjective This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.Design/methodology The population and sample in this study were all internal auditors spread across all branch offices at Bank Sejahtera, totaling 33 people. Sources of data using primary data derived from distributing questionnaires to research respondents.Results The results showed that the variables of organizational commitment, job stress, and locus of control simultaneously affect the performance of internal auditors. Then, organizational commitment has a positive effect on the performance of internal auditors. Furthermore, work stress has a negative effect on auditor performance. Locus of control has a positive effect on the performance of internal auditors. Next, locus of control strengthens the relationship between organizational commitment and internal auditor performance. Likewise, locus of control also strengthens the relationship between job stress and the performance of internal auditors.Research limitations/implications This study is only conducted at one state-owned bank in Banda Aceh. Implementation at different banks with different management styles may show different results.Novelty/Originality This research provides an empirical analysis about locus of controls role in strengthening the relationship between organizational commitment and internal auditor performance as well as the relationship between job stress and the internal auditor performance.
Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Maulida, Maya; Darwanis, Darwanis; Diantimala, Yossi
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.17935

Abstract

Objective This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.
The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange Jumaidi, Maisarah; Diantimala, Yossi; Abdullah, Syukriy
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11706

Abstract

AbstractObjective This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX).Design/methodology This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test.Results The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX.Research limitations/implications This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.
Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan Mirjas, Mirjas; Fahlevi, Heru; Diantimala, Yossi
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5531

Abstract

AbstractThis study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government.  Study on local government disaster management using case study still scanty. Keywords: Disaster budget; Disaster management; Local government; Disaster budgeting. behavior Abstrak Penelitian ini bertujuan untuk menganalisis tren anggaran penanggulangan bencana dan dinamikanya di pemerintahan kabupaten Aceh Selatan sebagai salah satu daerah rawan bencana di Indonesia. Metode kualitatif dengan pendekatan studi kasus digunakan dalam penelitian ini. Penelitian terkait dengan anggaran kebencanaan dan dinamikanya pada konteks pemerintah daerah dengan menggunakan pendekatan studi kasus masih sangat terbatas. Hampir semua studi mengenai kebencanaan menggunakan desain riset kuantitatif yang kurang melakukan analisis mendalam mengenai dinamika penganggaran bencana di daerah rawan bencana. Data dikumpulkan dari dokumen anggaran tahun 2014 s.d. 2019 dan wawancara terhadap aktor kunci yang terlibat dalam penganggaran bencana. Hasil penelitian menunjukkan tren anggaran bencana fluktuatif dengan rerata 3.29% per tahun. Anggaran bencana dialokasikan tidak hanya di satu dinas saja, yaitu Badan penanggulangan bencana daearah/ BPBD, melainkan juga dijumpai di instansi lainnya. Kelemahan mendasar penganggaran bencana di daerah adalah terlalu fokus pada tahap tanggap darurat dan pasca bencana dan mengabaikan aspek pra bencana atau pencegahan bencana. Penelitian ini mengungkap kelemahan penganggaran bencana di pemerintah daerah yang tidak mempertimbangkan karakteristik dasar dan keunikan bencana.Kata kunci: Anggaran bencana; Penanggulangan bencana; Pemerintah daerah; Perilaku penganggaran bencana.
PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017 Wiladatika, Wiladatika; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Sahputra, Krishna; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 539 companies. Method used in this research is purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of divestiture announcement and financial statement restatement events.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA Jannah, Raudhatul; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of study is to examine factors affecting the companys decision to revaluation of fixed assets in accordance with PSAK 16 (2015) in Indonesia. Independent variables used in this study is the leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, fixed assets intensity, and firm size. The population of this research is Non-Financial Companies listed on the Indonesia Stock Exchange in 2012-2015, using the method of purposive sampling. The data used in this research is secondary data in the form of financial statement. Data analysis was performed using logistic regression statistical analsys. Then data is processed by IBM SPSS 23th version program. The results showed leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, and firm size has no significant on the companys decision to revaluation of fixed assets, while fixed asset intensity has positively effect on the companys decision to revaluation of fixed assets.
THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016) Rahimah, Zulaikha; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth on market reaction with quality of voluntary disclosure as intervening variable on manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The research sample is the manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The sample are collected using purposive sampling method and resulted 2012 and 2013 is as much as 113 companies, 2014 is 112 companies, 2015 as much as 107 companies and 2016 as much as 41 companies. In summarize the total observation for 5 years are 486. The data type used is secondary data obtained from the annual report of a company that listed on IDX. Then, the method used is path analysis. The research results show that simultaneously age of company, size, leverage, profitability, liquidity and growth have no influence on quality of voluntary disclosure, nevertheless the relation partially show that (1) age has no influence on quality of voluntary disclosure, (2) size has negative influence on earnings persistence, (3) leverage has no influence on quality of voluntary disclosure, (4) profitability has no influence on quality of voluntary disclosure, (5) liquidity has no influence on quality of voluntary disclosure, and (6) growth has no influence on quality of voluntary disclosure. Next results show that quality of voluntary disclosure has influence on market reaction (abnormal return), nevertheless the relation partially show that quality of voluntary disclosure has negative but significant influence on abnormal return. Mediation result shows that age, size and liquidity that mediate by quality of voluntary disclosure on market reaction. Meanwhile, quality of voluntary disclosure is not mediating the influence of leverage, profitability and growth on market reaction (abnormal return).
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Wahyuni, Cut Eka; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever.Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka
Co-Authors Abi R. Azira Nasution Alfarisyi, Naupal Cut Nadhirah Faisal Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Dinaroe Dinaroe Eka Hasnita Putri Faisal, Cut Nadhirah Firanda, Irfan Fonna, Rizki Putri Nurita Hafiez Sofyani Herisma, Jhon Heru Fahlevi Heru Fahlevi, Heru Hujjatun Munawarah Ilham, Ridha Indayani Jhon Herisma Jumaidi, Maisarah Liza Mutiana M. Rizal Yahya Mangondu, Rizky Maulida, Maya Maya Febrianty Lautania Maya Maulida Meutia, Rita Mirjas Mirjas Mirjas, Mirjas MSA Majid Muhammad Dhia Ulhaq Muhammad Saleh Muhammad Saleh Mulia Saputra Mulia Saputra Mulia Saputra Nasution, Ali Napiah Naupal Alfarisyi Rahimah, Zulaikha Raihan Ramadhani Raudhatul Jannah Ridha Ilham Ridwan Ibrahim Ridwan Ridwan Riha Dedi Priantana Rizal Yahya Rizki Putri Nurita Fonna Rizky Mangondu Safriani Yuara Sahputra, Krishna Saiful Bahri Salsabila Salsabila Salsabila, Salsabila Saripah, Dedek Sayuthi Sayuthi Setiawan, Jodi Sofyan Syahnur Sofyan Syahnur SYUKRIY ABDULLAH Syukriy Abdullah Ulhaq, Muhammad Dhia Wahyuni, Cut Eka Wiladatika Wiladatika Wiladatika, Wiladatika Yahya, Rizal Zuraida Zuraida