Article Per Year (5 Year)
p-Index From 2020 - 2025
2.696
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Jurnal Akuntansi & Auditing Indonesia Sosiohumaniora English Education Journal Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFRE Accounting Financial Review Proceeding of National Conference on Accounting & Finance Journal of Economics and Business UBS International Journal of Business, Economics, and Social Development Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indayani
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
A Study of Whistleblowing Intentions in Government Sector Indayani Indayani; Vina Yunisdanur
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.135 KB) | DOI: 10.22219/jrak.v10i2.10269

Abstract

This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents. The data used in this study is primary data collected through a questionnaire survey. Statistical testing used in this study is multiple linear regression analysis with the help of the SPSS 20 application. The results of this study indicate that the retaliation and status of wrongdoers have a negative and significant effect on whistleblowing intentions, while the level of wrongdoing seriousness and organizational climate positively and significantly affect whistleblowing intentions. The contribution of this research is to provide an understanding to the entire State Civil Apparatus (ASN) to dare to report acts of fraud in the government environment, and to implement a whistleblowing system in order to reduce the level of fraud and corruption cases in Indonesia.
PENGARUH POSISI KAS, RASIO UTANG TERHADAP EKUITAS,DAN POTENSI PERTUMBUHAN TERHADAP RASIO PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Indayani Indayani; M Nur Yahya
ETIKONOMI Vol. 12, No. 1, April 2013
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.307 KB) | DOI: 10.15408/etk.v12i1.1904

Abstract

The aim of this study is to determine and examine the influence of cash position, debt to equity ratio, and growth potential to the dividend payout ratio of companies listed in Indonesia Stock Exchange (BEI). The analysis method of the data used to test the hypothesis is the multiple linear regressions. The test result showed that simultaneous cash position, debt to equity ratio, and growth potential did not significantly influence the dividend payout ratio at manufacturing companies listed on the BEI. The test results showed that only partially variable cash position that significantly influence the dividend payout ratio of companies listed on the Stock Exchange, while variable debt to equity ratio, and growth potential does not affect the dividend payout ratio of companies listed on the BEIDOI: 10.15408/etk.v12i1.1904
ANALYZING THE FACTORS THAT AFFECT THE FINANCIAL REPORTING TIMELINESS OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Mulia Saputra; Indayani Indayani; Wilsen Yungata
Sosiohumaniora Vol 22, No 3 (2020): SOSIOHUMANIORA, NOVEMBER 2020
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v22i3.29168

Abstract

This study aims to find the empirical evidence about the factors that affect the timeliness of financial reporting in companies listed on the Indonesian Stock Exchange. The factors tested in this study are tax avoidance, audit opinion, and leverage ratio. The samples consist of 100 manufacturing companies listed on the Indonesian Stock Exchange from 2014-2017. The 400 total observed cases are comprised of annual reports from the selected companies are analyzed using logistic regression. The results of this study identified that audit opinion affects the timeliness of financial reporting, while tax avoidance and leverage have no effect on the timeliness of financial reporting of companies listed on the Indonesian Stock Exchange.
CONTENT ANALYSIS OF THE NEW CUTTING EDGE INTERMEDIATE: ITS COMPATIBILITY WITH THE NEW SCHOOL BASED CURRICULUM SYSTEM Indayani Indayani
English Education Journal Vol 6, No 3 (2015): English Education Journal (EEJ)
Publisher : Universitas Syiah Kuala

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

Abstract

It is not necessary to point out that no textbook is flawless. Each and every textbook has a number of potential strengths as well as limitations within its contents or its application in the teaching learning process. This research covers the analysis of several features of the New Cutting Edge Intermediate (NCEI) textbook and highlights a number of strong and weak points of this new textbook. In order to obtain the data for this study, the contents, layout and design, activities and tasks, grammar and skills presented in the textbook were scrutinized according to the School Based Curriculum (SBC) approach (Depdiknas, 2005), which is recently introduced into the Indonesian education system. More importantly, the distinctive approaches and principles underlying NCEI textbook design and also those of the SBC were analyzed to ascertain the extent of their compatibility.
Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.085 KB)

Abstract

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.
The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance Laras Dwi Novlina; Mirna Indriani; Indayani indayani
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art6

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Syarifah Rahmah; Indayani Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal Musthofa Amin Khusaini; Heru Fahlevi; Indayani Indayani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan, penggunaan teknologi informasi dan komunikasi (TIK), dan kualitas informasi akuntansi terhadap penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal satuan kerja. Penelitian ini dilakukan pada satuan kerja di lingkungan Kantor Pelayanan Perbendaharaan Negara (KPPN) Banda Aceh yang tersebar di Kota Banda Aceh, Kota Sabang, Kabupaten Aceh Besar, Kabupaten Pidie, dan Kabupaten Pidie Jaya. Jumlah populasi sebanyak 350 satuan kerja dan sampel sebanyak 229 satuan kerja. Penelitian ini menggunakan data primer dengan kuesioner kepada kepala satuan kerja, pejabat di bidang keuangan, dan staf di bidang keuangan satuan kerja. Hasil analisis menunjukkan bahwa pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, penggunaan TIK tidak berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, dan kualitas informasi akuntansi berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal.
The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh) Livya Zahara; Indayani Indayani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.3105

Abstract

The aims of the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.
Co-Authors Ari Muslem Arinal Mirdha Cut Eka Rosnika Putri Cut Tara Merinda Dona Primasari Eko Budiyoni Fadhil Robih Zakwan Hasibuan Fifi Yusmita Heru Fahlevi Heru Fahlevi Imam Ghozali Jaka Isgiyata Laras Dwi Novlina Lego Waspodo Livya Zahara M Nur Yahya Mahfud Mahfud Mery Sutrisna Mirna Indriani Muhammad Arfan Mulia Saputra Musthofa Amin Khusaini Nadirsyah Nadirsyah Nisa Salsabila Ridwan Ridwan Rini Dwiyuna Ningsih Rita Meutia Ryanda Saputra Syarifah Rahmah Vina Yunisdanur Wilsen Yungata Yossi Diantimala Zuraida ZURAIDA