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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Yeney Widya Prihatiningtias
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Corporate Social Responsibility and Managing Ethical Culture. Prihatiningtias, Yeney Widya
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.651 KB)

Abstract

Abstract: Corporate Social Responsibility and Managing Ethical Culture. This essay argues that the promotion of Corporate Social Responsibility (CSR) and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and corporate ethics programs for CSR. Abstrak: Pertanggungjawaban Sosial Perusahaan dan Memanajemeni Budaya Etis. Artikel ini memberikan argumentasi bahwa pengenalan konsep Tanggung Jawab Sosial Perusahaan dan pelaksanaan etikan bisnis adalah hal yang penting. Tanggung Jawab Sosial Perusahaan saat ini telah menjadi isu krusial karena perusahaan diharapkan oleh masyarakat untuk dapat menunjukkan komitmen mereka melalui tindakan nyata. Tulisan ini menjelaskan, mengevaluasi, dan mengaplikasikan pada contoh-contoh relevan atas pandangan sempit, sosio-ekonomi yang lebih luas, dan maksimal atas Tanggung Jawab Sosial Perusahaan. Artikel berikut juga mendeskripsikan secara kritis bagaimana organisasi dapat mengembangkan budaya etis dan program-program etika perusahaan untuk pengimplementasian Tanggung Jawab Sosial Perusahaan.
JANUARY EFFECT DAN SIZE EFFECT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yani, Aulia Rahma; Sudarma, Made; Prihatiningtias, Yeney Widya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.637 KB) | DOI: 10.18860/em.v4i2.2452

Abstract

Abstract Capital market is called efficient if the prices in the market reflect all the information that may be obtained by investors. In the efficient market there is no possibility to obtain abnormal returns, although in practice there are things that are deviant, called anomalies. This study aims to examine and analyze the existence of the January Effect and Size Effect on stock returns in the Indonesia Stock Exchange (BEI) in 2007-2012. The method used is to test whether there are differences in the value of Average Abnormal Return (AAR) before and after January 1, to investigate the January effect, and statistical tests used independent T-test. While to examine whether there is the Effect Size see whether differences Average Cumulative Abnormal Return (ACAR) between small capitalization stocks with large capitalization stocks in January and statistical tests used paired T-test. The results of this study prove that there is no January Effect and Size Effect on test periods. Keywords: January Effect, Effect Size, Average Abnormal Return, Cumulative Average Abnormal Return Abstrak Pasar modal disebut efisien bila harga-harga dalam pasar tersebut mencerminkan semua informasi yang mungkin diperoleh investor. Pada pasar yang efisien tidak ada kemungkinan memperoleh tingkat pengembalian abnormal, meskipun dalam prakteknya terdapat hal-hal yang menyimpang, yang disebut anomali. Penelitian ini bertujuan untuk menguji dan menganalisis adanya eksistensi January Effect dan Size Effect pada return saham di Bursa Efek Indonesia (BEI) tahun 2007-2012.Metode penelitian yang digunakan adalah dengan menguji apakah terdapat perbedaan nilai Average Abnormal Return (AAR) sebelum dan sesudah tanggal 1 Januari untuk mengetahui adanya January Effect, dan tes secara statistik digunakan Uji-T independen. Sedangkan untuk menguji apakah terdapat Size Effect adalah dengan melihat apakah perbedaan Average Cumulative Abnormal Return (ACAR) antara saham kapitalisasi kecil dengan saham kapitalisasi besar pada Bulan Januari dan tes secara statistik digunakan Uji-T berpasangan. Hasil dari penelitian ini membuktikan bahwa tidak terjadi January Effect dan Size Effect pada periode uji. Kata Kunci: January Effect, Size Effect, Abnormal Return, Average Abnormal Return, Average Cumulative Abnormal Return
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from financial department and procurement services department in Banjarmasin municipal government. The sample of this study are 104 respondents, obtained using saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education have no effect on civil servant’s whistleblowing intention. The study also finds that whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain an insight regarding the policy that can improve whistleblowing intention.
New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Menuju Organisasi Yang Kompetitif Dan Berorientasi Pasar Astutiningrum, Astutiningrum; Djamhuri, Ali; Prihatiningtias, Yeney Widya
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.783 KB) | DOI: 10.22219/jrak.v4i2.4944

Abstract

The purpose of this study was to understand the organizational changes that occurred after theadoption of the performance-based budgeting. Organizational change was analyzed from theperspective of the NIT with a research focus on the process of implement performance-basedbudgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with aqualitative approach. Results of research indicate the occurrence of coercive isomorphism, as aneffort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normativeishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. Theimplementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.Ke ywords: Organizational Changes, Performance-Based Budgeting, Hybrid Organization, NewInstitutional Theory
INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKA’S THOUGHT Shahib, Habib Muhammad; Sukoharsono, Eko Ganis; Achsin, M.; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.1

Abstract

Purpose  — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approach  — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.Findings  — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical Implications  — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/value  — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FIRM FINANCIAL PERFORMANCE IN MINING AND NATURAL RESOURCES INDUSTRY Prihatiningtias, Yeney Widya; Dayanti, Nadia
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business operations nowadays should not only pursue profits, but also contribute positively to the society as well as environment. This is because people currently have become more critical to the need of social control over the business. Business then has to respond this through the implementation of Corporate Social Responsibility (CSR) and disclose the activities related to it into the form of CSR disclosure. In line with this phenomenon, the purpose of this research is to examine the influence of CSR disclosure to firm financial performance. The legitimacy theory, the stakeholder theory as well as the agency theory are used in building the research framework in relation to CSR disclosure and its effect to firm financial performance. The study is conducted quantitatively by using natural resources and mining corporations listed in the Indonesian Stock Exchange from 2010-2012 as the samples. Meanwhile, the independent variable is CSR disclosure proxied by Corporate Social Disclosure Index (CSDI) and the control variables are firm financial performance represented by Return on Equity (ROE) and Cumulative Abnormal Return (CAR). Leverage, growth opportunities, firm size, and stock beta are used as control variables. To find out the relationship between the variables, the multiple regression test was applied. Finally, the results indicate that the sign of the relationships are positive but not significant. This means that although the perspective that socially responsible firm may be associated with a set of economic benefits, it is now still emerging but now yet settled in the Indonesian context.   Keywords: Corporate Social Responsibility Disclosure, Firm Financial Performance, Mining and Natural Resources Industry
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE Leniwati, Driana; Sukoharsono, Eko Ganis; Prihatiningtias, Yeney Widya; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.3

Abstract

Purpose  — This research aims to formulate a holistic concept of neuroincome.Design/methodology/approach  — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions.  While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.Findings  — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical Implications  — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/value  — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research Paper 
The use and benefit of management accounting practices in Libyan oil companies Abdarahman M. Kalifa; Iwan Triyuwono; Gugus Irianto; Yeney Widya Prihatiningtias
Asian Journal of Accounting Research Volume 5 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-08-2019-0066

Abstract

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
The Determinants Stock Price Crash Risk of the Manufacturing Firms in Indonesia Fidya Gumilang Arianwuri; Sutrisno T.; Yeney Widya Prihatiningtias
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.913 KB) | DOI: 10.26905/jkdp.v21i4.1353

Abstract

This study aimed to examine the effect of the business strategy of prospector and defender companies on stock price crash risk, test the influenced of equity market competition on stock price crash risk, and test the effect of prospector strategy on stock price crash risk through overvalued equities. The population of this study was manufacturing firms listed on the Indonesia Stock Exchange for seven years of observation. The data analysis used in this research was Path Analysis by using Multiple Linear Regression. The results of this study that the business strategy prospector positively affects the stock price crash risk, while the defender strategy did not affect the stock price crash risk. Companies that implemented business prospector strategies will be faced with higher uncertainty than defender business strategies. In addition, prospector's business strategy can affect the stock price crash risk through overvalued equities. Companies that implemented business prospector strategies will tend to overvalued equities, which can lead to future stock price crashes. One way reduced to the stock price crash risk is in the presence of equity market competition. The equity market competition had a negative effect on the stock price crash risk so that a high equity market competition can reduced information asymmetry and minimize the stock price crash risk.DOI: https://doi.org/10.26905/jkdp.v21i4.1353
New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Menuju Organisasi Yang Kompetitif Dan Berorientasi Pasar Astutiningrum Astutiningrum; Ali Djamhuri; Yeney Widya Prihatiningtias
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.783 KB) | DOI: 10.22219/jrak.v4i2.4944

Abstract

The purpose of this study was to understand the organizational changes that occurred after theadoption of the performance-based budgeting. Organizational change was analyzed from theperspective of the NIT with a research focus on the process of implement performance-basedbudgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with aqualitative approach. Results of research indicate the occurrence of coercive isomorphism, as aneffort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normativeishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. Theimplementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.Ke ywords: Organizational Changes, Performance-Based Budgeting, Hybrid Organization, NewInstitutional Theory
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Arum Prastiwi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Isywara, Aristi Prita Ita Yuni Kartika Iwan Triyuwono Julianto, Sofyan Wijaya Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Mohamad Khoiru Rusydi Muhammad Dimar Alam Nadia Dayanti Nanik Wahyuni ‎ Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Saraswati, Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Ulfah, Sitti Mukhtia Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wardhani, Maudina Rahma Wasis Rizki Widyanto Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro