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All Journal Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) Eksis: Jurnal Ilmiah Ekonomi dan Bisnis BASKARA: Journal of Business and Entrepreneurship

Arna Suryani

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Author-ID : 2561711

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Title

PENGARUH KONSERVATISME LAPORAN KEUANGAN TERHADAP KOEFISIEN RESPON LABA Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 12, No 3 (2012): Oktober
Publisher : Universitas Batanghari Jambi

This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly. Conservative accounting would influence earnings prediction power (Panman and Zhang, 2002). Then, earnings prediction power would influence ERC (Lipe, 1990).The population consists of manufacturing companies listed on the Indonesia stock exchange during period of 2005-2010. Sample members of 91 companies are selected using purposive sampling method. Conservative accounting is proxied by earnings/stock return relation measure, earnings/accrual measure, and net asset measures (Watts, 2003).The result shows that companies which apply conservative accounting have weaker earnings prediction power than those which do not. Companies with conservative accounting would have fluctuated earnings and low prediction power of earnings.ERC of companies with conservative accounting are lower than those with more optimistic accounting. Applying conservative accounting would result in fluctuated earnings and lower earnings predictability which is less beneficial in predicting future earnings, thus ERC would be low.Keywords: conservative accounting, earnings prediction power, earning response coefficient

AKUNTANSI REKSADANA PRINSIP STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 49 Arna Suryani
Jurnal Ilmiah Universitas Batanghari Jambi Vol 9, No 2 (2009): Juli
Publisher : Universitas Batanghari Jambi

Mutual fund can be interpreted as place of fund accumulator from public as investor by fund manajer then inculcated at investment portofolio. Investment portofolio is allocation leg asset like stock, bond, other money market or securities. The analysis use descriptive analysis to see how accounting treatment arranging special deal related to mutual fund. Investment in mutual fund has high risk on that account evaluation portofolio having high liquidity before invests in. Accounting treatment specially PSAK number 49 to mutual fund can give assurance and trust of client to mutual fund Key Words : Invesment, Financial Asset, Mutual fund, Portofolio

Pengaruh Budaya Organisasi dan Kompetensi Terhadap Kinerja Pegawai dan Stres Kerja sebagai Variabel Intervening pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Jambi Gustio Aprilda; Arna Suryani; Ali Akbar
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4431

The study's first objective was to provide a description of the Jambi Province Regional Finance Agency's organizational culture, competence, work stress, and employee performance. Second to dissect the impact of hierarchical culture and skills straightforwardly and by implication on work pressure Third to break down the impact of authoritative culture and capabilities straightforwardly and in a roundabout way on representative execution. Fourth, to examine the impact of workplace stress on worker performance. Fifth to investigate the impact of hierarchical culture and skill through work weight on the exhibition of representatives of the Jambi Commonplace Territorial Money Organization. The information utilized in the review are optional information. Also, in examining utilizing quantitative illustrative strategies and logical apparatuses utilizing way examination strategies, F tests and t tests and coefficients of assurance (R2). The subject of this study is the Jambi Province Office of the Regional Finance Agency. The populace added up to 310 individuals, with examining utilizing the slovin technique bringing about an example of 76 respondents. The consequences of immediate and circuitous exploration on authoritative culture and capability influence both at the same time and somewhat on work pressure. Furthermore, authoritative culture and skills straightforwardly and by implication influence both at the same time and somewhat on representative execution. Through work stress, employee performance is also positively impacted by organizational culture and competence.

Co-Authors Adrian Muluk Ahadi Ahadi Ahmad Yani Ali Akbar Amor Marundha Bukri Bukri Candra Edi Dewita Afrianti Eva Herianti Fakhrul Rozi Yamali Gustio Aprilda Ichwan Arifin Indah Meilani Juita Tanjung Julihartiny Julihartiny Muhamad Saleh Neneng Sudharyati Nora, Liza Ranisyia dinda alfirani Rizky Laoli Rudiatin, Endang Salahuddin Al Ayubi Sudirman Sudirman

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