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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Balance: Jurnal Ekonomi Journal of Research Analysis and Management Reviews
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Impact of Financial Performance and Audit Opinion on the Stock Price of Technology Companies Wibowo, Andrea Safina; Andayani, Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2611

Abstract

The technology company's commitment to growth and sustainability has placed it in a favorable position for potential development on the stock exchange. This research examined how return on equity, net profit margin, debt-equity ratio, price-earnings ratio, and audit opinion influence stock prices. The study used quantitative methods and focused on companies in the technology sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023. The analysis involved double linear regression using SPSS version 25 software. Using purposive sampling, the study selected 18 technology sector companies based on specific criteria, resulting in 72 samples for analysis. The study revealed that return on equity (ROE), price-earnings ratio (PER), and audit opinions have a significant impact on stock prices. In contrast, net profit margin (NPM) and debt-equity ratio (DER) does not impact the stock prices.
Pengaruh Pendidikan Keuangan Di Keluarga Dan Teman Sebaya Terhadap Perencanaan Keuangan Pribadi Farhan Rizqullah, Muhammad; Andayani, Sari
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study was to test and prove the effect of financial education in family and peers on personal financial planning. This research applies a "quantitative approach". The information collected in this study used "primary data" collected through questionnaires and disseminated through social media. The sample in this study used "S1 Students of the Faculty of Business Economics class of 2019 to 2022 UPN "Veteran" East Java". Sample selection using the proportionate stratified random sampling method. The test tool in this study is to use SPSS version 26. The results of this study show that financial education in the family has a significant effect on personal financial planning, while peers have no significant effect on personal financial planning.
Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality Yuniar, Gading Tio; Andayani, Sari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2378

Abstract

This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.
Accounting Students Perceptions on Factors Affecting Career Choices: (Study at STIE Perbanas Surabaya) Cahyadi, Donny Dwi; Andayani, Sari; Suryaningrum, Diah
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.63

Abstract

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
Pengaruh Kepemilikan Asing terhadap Nilai Perusahaan Ramadhani, Arum; Andayani, Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1341

Abstract

Firm value is a measure of a business's performance that is derived from supply and demand dynamics in the stock market and is reflected in the stock price. Good corporate performance is reflected in a high firm value, and foreign ownership is one aspect that influences firm worth. Using a sample of primary consumer goods sector companies listed on the IDX from 2017 to 2022, this study seeks to ascertain the effect of foreign ownership on firm value, as assessed by Tobin's Q. The hypothesis is tested using a simple linear regression analysis, and the findings demonstrate that foreign ownership positively affects Tobin's Q, a measure of firm value. This study suggests that in addition to concentrating on financial conditions, businesses need take other aspects into account in order to retain the stability of their value.
Analysis of Efficiency and Effectiveness of Realization of Regional Revenue and Expenditure Budget at Bpkad Surabaya Aprillia, Natasya Putri; Andayani, Sari
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9617

Abstract

The purpose of this study was to analyze and determine the level of quality of local government financial performance as measured by the ratio analysis of the efficiency of regional spending and the effectiveness of regional income on the realization of the Surabaya City Budget. This research uses descriptive quantitative research. The data used in this realization research is secondary data in the form of 2017-2020 regional budget income and expenditure reports obtained from Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya, using the financial ratio analysis method of regional expenditure efficiency and the effectiveness of local revenue. The results show that the financial performance of the Surabaya City Government at the level of regional expenditure efficiency during the 2017-2020 fiscal year period with criteria is quite efficient, because the management of the regional budget does not exceed 100%.The financial performance of the Surabaya City Government at the level of effectiveness of local revenue during the 2017-2020 fiscal year period with very effective criteria, where the percentage of the effectiveness ratio is above 100% on average
Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas terhadap Nilai Perusahaan Ailsa Belinda Leilani; Sari Andayani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.894

Abstract

Penelitian ini dimaksudkan untuk mengeksplorasi pengaruh pengungkapan emisi karbon dan profitabilitas terhadap nilai perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode analisis data berupa statistik deskriptif dengan bantuan perangkat lunak SPSS versi 30. Populasi penelitian sebanyak 82 perusahaan diseleksi menggunakan metode purposive sampling dan menghasilkan 56 sampel penelitian. Berdasarkan hasil penelitian, pengungkapan emisi karbon tidak berpengaruh signifikan terhadap Tobin’s Q. Sebaliknya, variabel Return on Equity (ROE) memiliki pengaruh yang signifikan terhadap Tobin’s Q. Hasil ini memberikan implikasi bahwa perusahaan perlu memperbaiki kualitas informasi keberlanjutan, regulator harus mengembangkan pedoman pelaporan emisi yang terukur dan akuntabel, serta investor diharapkan mempertimbangkan aspek lingkungan dalam pengambilan keputusan.
The Effect of Auditor Independence, Good Corporate Governance, and Audit Quality on the Integrity of Financial Reporting (Case Study of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023) Daniel Efrian Kristianto; Sari Andayani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7306

Abstract

The era of globalization has had a significant impact on the world of finance and banking. However, this also challenges companies, including improving the integrity of the financial statements. The Indonesia Stock Exchange (IDX) issued a financial statement integrity in 2020-2023 regarding the inconsistency of several banks in presenting their financial statements. The institution most adversely affected by fraud is the financial and banking industry at 41.4%. This loss is caused by investor distrust which makes companies in this sector lose money due to fraudulent financial statements. Based on this phenomenon, financial reporting is required to be disclosed with integrity. Many factors can affect the integrity of financial statements such as auditor independence, good corporate governance, and also the quality of the audit performed by the company. This study aims to examine the effect of auditor independence, independent commissioners, managerial ownership, institutional ownership, audit committees, and quality of audits on the integrity of financial reporting. The object studied was banking sector companies listed on the IDX in 2019-2023 with a sample of 115. The research method used was multiple linear regression analysis to identify the relationship between the independent variables on the dependent variable.
THE INFLUENCE OF BUSINESS DURATION, EDUCATION LEVEL, AND BUSINESS TURNOVER ON FINANCIAL RECORDKEEPING Harianto, Herson Adam; Andayani, Sari
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6683

Abstract

This study examines the influence of business duration, education level, and business turnover on financial recordkeeping practices among micro enterprises in Waru District, Sidoarjo. The research was motivated by the low adoption of standardized financial reporting among micro-entrepreneurs, where most businesses still rely on simple and irregular bookkeeping. Using a quantitative approach, data were collected from 84 micro-enterprise owners registered with a valid Business Identification Number (NIB). The analysis was conducted using SEM-PLS to evaluate the relationship between the independent variables and financial recordkeeping. The findings reveal that education level and business turnover have a positive and significant effect on financial recordkeeping, indicating that higher educational attainment and greater turnover encourage micro-entrepreneurs to adopt more structured bookkeeping practices. In contrast, business duration does not significantly affect financial recordkeeping, suggesting that longer operational experience alone does not enhance financial administration capabilities. The model demonstrates weak-to-moderate predictive power, with an R² value of 0.295. These results highlight the importance of improving entrepreneurs’ financial literacy and encouraging greater use of accounting practices to strengthen micro-enterprise financial management. The study provides insights for policymakers and stakeholders to design targeted interventions that support the development of standardized bookkeeping among micro enterprises.
Sistem Pembelian dan Penerimaan Barang: Sistem Pembelian dan Penerimaan Barang oleh Departmen Accounting di Hotel Septian Aulia Sholikhudin, Syamsun; Andayani, Sari
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.46

Abstract

Penelitian ini menganalisis proses pembelian dan penerimaan barang olehDepartemen Accounting Purchasing di hotel menggunakan metode deskriptif literatur dananalisis SWOC. Hasil penelitian menunjukkan bahwa departemen ini memiliki beberapakekuatan utama, seperti proses pembelian yang terstandarisasi, hubungan baik denganpemasok, dan penggunaan teknologi informasi yang canggih. Namun, terdapat jugakelemahan yang perlu diperbaiki, seperti keterbatasan pelatihan staf, masalah pencatatanyang kurang akurat, dan keterlambatan dalam proses penerimaan barang.Peluang yang tersedia, termasuk adopsi teknologi baru dan pengembangan kapasitas staf,dapat dimanfaatkan untuk mengatasi kelemahan tersebut. Selain itu, membangun kemitraanstrategis dengan pemasok baru dapat mengurangi biaya dan meningkatkan kualitas barangyang diterima. Tantangan seperti perubahan kebijakan pemasok, fluktuasi permintaan, danpersaingan yang ketat memerlukan strategi adaptif dan proaktif.
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Assegaf, Syarifah Nurul Yanti Rizki Syahab Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Cahyadi, Donny Dwi Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Hari Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Firzano Triardanaputra Silalahi Gading Tio Yuniar Harianto, Herson Adam Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Kirana, Nanda Wahyu Indah Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Muhamad Adyatma Olga Muhammad Nurkholis Adji Pradana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Putri, Nessa Pavetria Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Safalas, Malta Dirga Salsabilla Narita Kusnadi Septian Aulia Sholikhudin, Syamsun Sofie Yunida Putri St. Rohmawatik Suryaningrum, Diah Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova