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All Journal Jurnal Reviu Akuntansi dan Keuangan The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Equity Jurnal Akuntansi dan Bisnis Business and Finance Journal Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Journal Of Business, Finance, and Economics (JBFE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia Pajak dan Manajemen Keuangan Equity
Y Anni Aryani
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
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Better behavioral control in sharia investment decision: a literature review Surendra Purusottama Rangga; Y Anni Aryani; Doddy Setiawan; Ibrahim Fatwa Wijaya; Setiyawan Gunardi
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25252

Abstract

Purpose - This study aims to identify factors that influence investment decisions. Furthermore, the researcher wants to show how sharia-compliant investment decisions act more rationally than conventional investment decisions. Method - This study employs the "charting the field" method by categorizing articles based on research themes and utilizing the VOSviewer application to analyze variable occurrences. The researchers used databases from Scopus.com and sinta.kemendikbud.go.id, covering publications from 2017 to 2024. Result - Investment decisions in the non-sharia sector are often influenced by excessive overconfidence and behavioral biases, which may lead to losses for investors. In contrast, sharia-compliant investment decisions tend to rely on more certain factors, emphasizing rationality based on financial literacy, behavioral control, and religiosity. Implication - This study highlights that investment decisions are primarily influenced by factors such as high confidence levels, uncertainty, herding bias, behavioral bias, and heuristic bias. Meanwhile, investors in the sharia sector tend to be more cautious and have better behavioral control, making the decision-making factors in sharia-compliant investments more applicable in practice. Originality - This study is relatively rare in both global and Indonesian contexts, providing insights into how sharia-compliant investments can serve as a viable option for investment decision-making.
Stocks vs Mutual Funds in An Election Year: Which is More Profitable? Leonny Noviyana Sakti Pamungkas; Y Anni Aryani; Doddy Setiawan
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.10305

Abstract

This study analyzes the reaction of stock markets and mutual funds to political events using a sample of 15 countries that held elections. In general, we document the returns before and after the elections and use t-test to determine the effect and f-test to measure the volatility of both. The results show that the short-term effect is significant for all mutual funds and only a few stocks are significant. In addition, with the same conditions, it does not necessarily have the same impact on the two instruments.  However, we only found the short-term impact. While the explanation is not too clear, investors may want to observe the economic impact on stocks and mutual funds arising from longer time horizons.
Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1649

Abstract

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.
BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING Tetiana Fitrianingsih; Y Anni Aryani; Bandi
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7247

Abstract

Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review
Co-Authors Aminuyati An Nurrahmawati Anna Diniyanti BANDI Bandi Bandi Doddy Setiawan Emy Dwi Nursulistyo Evi Gantyowati Feby Millenia Itsnaini Ibrahim Fatwa Wijaya Irma Lailatus Shoimah Isna Putri Rahmawati Leonny Noviyana Sakti Pamungkas Merinda Naraswari Ayuningtyas Muhammad Alif Nur Irvan Nurrahmawati Payamta, Payamta Prasetyo, Doni Iwan Setiyawan Gunardi Surendra Purusottama Rangga Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Tetiana Fitrianingsih Titiek Puji Astuti