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All Journal Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research Indonesian Journal of Innovation Multidisipliner Research Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Sri Wahyuni
STIE Mahardhika Surabaya
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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 1 
Can Backward-looking and Forward-looking Information Debias Prospect Effect in Earnings Announcement? Jogianto Hartono; Sri Wahyuni
Gadjah Mada International Journal of Business Vol 19, No 3 (2017): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.142 KB) | DOI: 10.22146/gamaijb.26282

Abstract

This study examines the important issue of whether additional pieces of information about the earnings’ characteristics (their quantitative description and predicted earnings) can debias the prospect effect of the earnings’ announcement. The prospect effect bias can be mitigated by the availability of clear information and an integrated disclosure. Additional information that is included with the previous information will make the investors’ beliefs stronger  and it will debias any psychological effects.This research confirms the prospect effect’s bias that investors react more negatively when evaluating a company’s performance after a negative earnings information disclosure rather than react positively in evaluating the performance for a positive earnings information disclosure. The results also show that when additional pieces of information, such as a quantitative description and predicted earnings are added, they can mitigate the prospect effect’s bias. Additional information of predicted earnings as forward-looking oriented information has a stronger debiasing effect than that of additional information of a quantitative description as backward-looking oriented information.
REMINDER EFFECT AND ANCHORING-ADJUSTMENT IN EARNINGS ANNOUNCEMENT: IMPLEMENTATION OF PRIORPERIOD BENCHMARK DISCLOSURE STRATEGY Sri Wahyuni; Jogiyanto HM
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.068 KB) | DOI: 10.22146/jieb.6241

Abstract

The purpose of this study is to provide empirical support regarding the reminder effects and anchoring-adjustment in earnings announcements. This study is important to explainthe cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. The research of behavioralaccounting often focuses on the consideration in the framework of investment decision making mechanism based on a systematic and accurate. Prior researches have described strategic disclosure of prior-period benchmark in earnings announcement that focuses on the transitory gain or loss, which, in turn, influences investor’s judgments (Schrand & Walther 2000; Krische 2005). Using strategic reference-point theory from psychology and Hogarth & Einhorn’s (1992) belief-adjustment theory, this paper extends such research by investigating how investors behave differently to reminder effect and anchoringadjustment. The experimental results suggest that reminder effects and anchoring of information can influences investor’s judgments in evaluating of company performance.Keywords: reminder effect, anchoring-adjustment, cognitive mechanism, strategic reference-point theory, belief- adjustment theory
The Information Disclosure Strategy of Single versus Multiple Benchmarks in Earnings Announcements Sri Wahyuni; Jogiyanto Hartono; Supriyadi Supriyadi; Ertambang Naharto
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.377

Abstract

Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014). Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014).  
Analisis Peran E-Commerce dalam Meningkatkan Perkembangan Bisnis pada Wirausaha Berskala Mikro di Kabupaten Sidoarjo Arif Azmi; Wulandari Harjanti; Sri Wahyuni
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.170

Abstract

This study aims to analyse the role of e-commerce in improving business development in micro-scale entrepreneurs in Sidoarjo Regency. E-commerce has become one of the solutions for entrepreneurs to expand markets and increase sales without being limited by geographical location. The research method used is descriptive quantitative, with data collection through questionnaires distributed to 100 micro-entrepreneurs in Sidoarjo Regency. The results show that the use of e-commerce significantly has a positive impact on increasing sales, operational efficiency, and market access. In addition, e-commerce also helps micro-entrepreneurs in facing the challenges of competition with larger businesses. Thus, e-commerce implementation is an important strategy for micro-entrepreneurs in Sidoarjo Regency to consider in order to improve their competitiveness and business growth.
Optimalisasi Alur Pelayanan Administrasi Kependudukan Di Kantor Balai Desa Banjardowo Cahyani Rika Prawesty; Sri Wahyuni
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.642

Abstract

Penelitian ini dilatarbelakangi oleh belum optimalnya alur pelayanan administrasi kependudukan di Kantor Balai Desa Banjardowo yang ditandai dengan proses pelayanan yang masih bersifat manual, belum tersedianya standar operasional prosedur yang terdokumentasi dan tersosialisasi secara menyeluruh, keterbatasan jumlah serta kompetensi sumber daya manusia, serta minimnya penyediaan informasi pelayanan yang jelas dan mudah diakses oleh masyarakat. Kondisi tersebut berdampak pada lamanya waktu pelayanan, ketidakpastian dalam penyelesaian dokumen, serta rendahnya tingkat kepuasan masyarakat terhadap kualitas layanan yang diberikan. Penelitian ini bertujuan untuk menganalisis alur pelayanan yang berjalan saat ini, mengidentifikasi berbagai kendala yang dihadapi dalam pelaksanaannya, serta merumuskan strategi optimalisasi pelayanan yang lebih efektif, efisien, dan terstruktur. Metode yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi terhadap aparatur desa serta masyarakat sebagai pengguna layanan. Data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan dengan teknik triangulasi untuk menjamin keabsahan data. Hasil penelitian menunjukkan bahwa alur pelayanan belum tersusun secara sistematis, proses administrasi masih dilakukan secara manual, sistem antrean belum terorganisir dengan baik, serta pemanfaatan teknologi informasi belum optimal. Kesimpulan penelitian ini menegaskan perlunya penyusunan standar operasional prosedur yang jelas, peningkatan pemanfaatan teknologi informasi, penguatan kapasitas sumber daya manusia, serta penyediaan informasi pelayanan yang transparan guna meningkatkan kualitas pelayanan publik.
Co-Authors Arif Azmi Cahyani Rika Prawesty Ertambang Naharto Jogianto Hartono Jogiyanto Hartono Supriyadi . Wulandari Harjanti