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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Jurnal Manajemen Teori dan Terapan WIDYAKALA JOURNAL The Indonesian Journal of Accounting Research Studi Akuntansi, Keuangan, dan Manajemen ABIS: Accounting and Business Information Systems Journal VISI SAKTI: Jurnal Industri Kreatif dan Inovatif
Sumiyana Sumiyana
Universitas Gadjah Mada
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Studi Empiris terhadap Efektivitas PenerapanKriteria Sewaguna Kapital yang Diunjukkan oleh PSAK No. 30: "Akuntansi Sewaguna Usaha" Irfan Nursasmito; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.186

Abstract

 This research investigates three criteria presented by PSAK (Indonesia's Financial Accounting Standard) No. 30. The criteria should support lessee to capitalize the lease transaction. However, the criteria in this standard are not applicable due to defect or unuseful criteria in comparison with SFAS No. 13. This research uses binary logistic regression to detect the probability in recognizing capital lease for lessee. This research concludes that two out of three criteria are not associated with the probability of capital lease recognition. This research also suggests that the requirement of this standard to fulfill fully to all criteria is not valid and logic. Finally, this research recommends that this standard has to be revised in order this standard has an ability to maintain its relevance and reliability.
Asymmetric Price Reaction: Evidence from Emerging Capital Markets Slamet Sugiri; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.209

Abstract

This study investigates if emerging capital markets react asymmetrically to earnings shocks and if either firm-specific or market-wide approach explains the asymmetric reaction. This study is important because stock prices in emerging capital markets might not reflect firms’ fundamental values. Using data from Indonesia, Malaysia, and Philippines stock exchanges for the period of 2002-2007, this study finds that (i) the negative earnings shocks result in a greater price reaction than do positive ones, (ii) the firm-specific approach explains the asymmetric price reaction, and (iii) the market-wide approach does not consistently explain the asymmetric price reaction. These findings indicate that investors are overly optimistic and that stock prices do not reflect firms’ intrinsic values.
Model Komitment Multidimentional atas Pilihan Adopsi Sistem dan Perilaku Pemraktikan (Studi Empiris di Yogyakarta) Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.168

Abstract

Penelitian ini bertujuan untuk memvalidasi konstruk komitmen pemakai dengan fokus sentral perilaku harapan pemilihan dan menguji pengaruhnya terhadap adopsi sistem dan perilaku pemakaiannya. Penelitian ini membuktikan secara empiris bahwa norma personal dan norma sosial memiliki peran terhadap pemakaian sistem. Kutub norma personal memiliki rincian identifikasi dan internalisasi yang berfungsi sebagai komitmen afeksi, dan kutub norma sosial memiliki rincian kepatuhan yang berfungsi sebagai komitmen berkelanjutan (Kelman’s Social Influence Theory). Kedua kutub ini mendorong atau memotivasi pemanfaatan pilihan penggunaan sistem.Penelitian ini, termasuk kemanfaatannya, membuktikan bahwa sistem informasi tidak mampu meningkatkan kinerja organisasi atau kinerja manajerial, tetapi mengisyaratkan bahwa kinerja organisasional hanya mampu terealisasi melalui identifikasi, internalisasi, dan kepatuhan atas perilaku yang telah terbawa (termaktub). Suksesnya sebuah sistem bergantung kepada harapan pilihan pemakai selama adopsi sistem dan kepada harapan pemraktikan sistem informasi yang lebih luas. Oleh karena itu, komitmen pemakai menjadi kunci pokok untuk terimplementasinya sebuah  sistem informasi.
ROE and EVA: How Do They Explain the Degree of Association of Stock Return Models? Sumiyana Sumiyana; Hendrian Hendrian
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.242

Abstract

According to empirical theories, in analysis of stock return model, EVA should provide better results than ROE since EVA reflects wealth creation to shareholders. However, this statement is still debatable. While previous studies showed that, either together or separately, they are good indicators, this study raises a new issue that they are actually not as good as we thought. This study investigates the degree of association of stock return model under various ROE and EVA conditions. This study finds that the combination of ROE and EVA could not return a better degree of association. This study also finds that combination of high ROE and high EVA failed to show better degree of association than other combinations. It means that EVA accompanied by ROE could not show the stockholders’ wealth fares. Finally, because of their inconcurrency, this study suggests that they are factually weak and indifferent in their ability to show stockholders’ wealth creation when investigated in a stock return association model.
Perilaku Harga Pembukaan (Opening Price): Noise dan/atau Overreaction (Studi Empiris Berbasis Intraday Data, 2006) Sumiyana Sumiyana; HENDRIK GAMALIEL
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.201

Abstract

This study examines whether opening price behavior is respon-sible for the noise and overreaction in the Indonesian Stock Exchange using intraday data in every 30 minutes interval. This study extends Sumiyana (2007b) who finds that noise has occurred during trading and nontrading period, overnight and lunch break nontrading session, and the first and second trading sessionoccurred. However , he is not clear which prices contains noise and overreaction. I select my sample based on trading frequency from January to December 2006 of LQ45's stocks that are actively traded in Jakarta Stock Exchange (now Indo-nesian Stock Exchange). The study finds that noise and overreaction phenomena always occur in the opening price. In addition, the study also shows that investors actually correct the noise and overreaction that come to pass at the first 30 minutes interval in every trading ses-sion.
Analisis Komparasi antara Model Concern for Information Privacy dan Model Internet User's Information Privacy Concern: Konsekuensi untuk Proses Penyelarasan Managemen Database (Studi Empiris di Jogyakarta) Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.175

Abstract

This research compares two models in information privacy domain. The research intends to find a refined model for behavioral dimensions of database management systems. The first model is Concern for Information Privacy (CFIP) and the second one Internet Users Information Privacy Concern (IUIPC). The research finds that both models do not fit for Indonesian users. This study finds empirical evidence that CFIP has medium-fit level and IUIPC has lower-fit level. Therefore, this study concludes that IT managers should be concerned with the relevant dimensions. Consequently, this research provides a new model that is more suitable for Indonesian users. The new model combines the two models and eliminates the irrelevant dimensions. The new model suggests that two out of five dimensions affect behavioural intention. It means that Indonesian users prefer to present their personal information privacy without considering control and anxiety. In addition, the study does not find that trusting belief mediate nor intervene the direct relationship between personal information privacy and the behavioural intentions. Finally, this research infers that contingent situations of Indonesian users have consequences on the alignment process of database management in the Indonesian firms.
Is There Insider Trading? An Examination of Merger and Acquisition Announcements in the Indonesian Stock Market BAMBANG Riyanto L.S.; SUMIYANA SUMIYANA
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.222

Abstract

This research examines whether domestic investors reacted to merger and acquisition announcements earlier than the foreign investors. Compared to foreign investors, domestic investors are more familiar with the market environment and have more access to information about companies (i.e., there is information leakage). The domestic investors take this informational advantage by initiating trading activities before the information is made public. The foreign investors react to the announcement when such information is officially announced by companies, and some time they do not react immediately. This so-called insider trading phenomenon commonly happens in emerging markets. Two proxies of market reactions were used: abnormal returns and trading volumes.Fifty-four M&A announcements were identified in the Jakarta Stock Exchange from 1999-2006. The price movements and trading activities of each of these two types of investors were analyzed thoroughly during the ninety-one day window test. The findings indicate that no abnormal returns and abnormal trading volumes were observed in the 91 days surrounding the announcement dates. Further analysis, however, shows that there was information leakage for domestic investors. It is further argued that information leakage exists; domestic investors reacted to the M&A information before companies announced that information to the public.
Faktor-faktor yang Memengaruhi Behavioral Intention untuk Menggunakan TikTok Shop Pada Gen-Z Kumalasari, Vita; Sumiyana, Sumiyana
ABIS: Accounting and Business Information Systems Journal Vol 12, No 1 (2024): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v12i1.89298

Abstract

Fenomena yang terjadi di Indonesia adalah semakin meningkat jumlah pengguna internet dalam menggunakan layanan marketplace sehingga membuat persaingan antara marketplace satu dan lainnya. Berbagai jenis marketplace seperti Shopee, Tokopedia, Lazada, dan TikTok Shop. Sejak tahun 2020, Tiktok Shop adalah marketplace yang mengalami peningkatan secara pesat dengan berbagai keuntungan seperti gratis ongkir, harga lebih murah dan lebih menyenangkan karena melihat konten review dengan video unik dan kreatif melalui FYP. Penelitian ini dilakukan untuk mengidentifikasi faktor-faktor yang mampu mempengaruhi niat dan kepercayaan generasi Z untuk menggunakan TikTok Shop sebagai sarana dalam belanja online. Penelitian ini menggunakan kuesioner dengan metode purposive sampling terhadap responden yaitu generasi Z yang menggunakan TikTok namun belum pernah menggunakan TikTok Shop. Sebanyak 173 data dianalisis dengan menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa pengaruh sosial, potensi motivasi hedonis dan kepercayaan memiliki pengaruh yang signifikan terhadap niat perilaku untuk menggunakan TikTok Shop. Penelitian ini dimanfaatkan oleh manajerial TikTok Shop untuk berinovasi dan memfasilitasi fitur yang memudahkan pengguna.
LEARNING STRATEGY FOR THE ENHANCEMENT OF SUNDANESE SINGERS’ EXPERTISE AND COMPETENCY: SHIFTING FROM THE “NGABEO” TO THE “PRALAGAM” SYSTEM Sumiyana, Sumiyana; Fitriasari, Paramitha Dyah; Asriningsih, Rani
Jurnal Industri Kreatif dan Inovatif Vol. 2 No. 1 (2024): Desain grafis, Seni dan Budaya
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v2i1.313

Abstract

This study investigates two competing systems for teaching Sundanese singers to achieve better performances. It argues that the new method, named Pralagam, is better for novice Sundanese singers than the Ngabeo system. The supremacy of the Pralagam system for teaching Sundanese singers is in the rigid procedures for their occupational and cognitive-behavioral practices. In the Pralagam system, most of the Sundanese singers’ time is spent mastering the optimal distinctiveness of the musical scale, vocalizing, cords, and practicing. However, the Ngabeo method does not emphasize these systems; it stresses practice only. This research took into account a field- experimental design, which compared the Ngabeo and Pralagam teaching methods for trainee Sundanese singers. It disclosed pieces of evidence about the learning process and the quality of the song’s output when Sundanese singers were practicing a song. This conclusion is also supported by the qualitative system, which comprehended that the Pralagam system is a unique learning system. This uniqueness is in its person-environment-occupation, treatment-fit, and low error methods. This study, therefore, recommends that the learning system should be shifted from Ngabeo to Pralagam. It infers that Sundanese singers would be better singers if they practice using the Pralagam system.
Persepsi Mahasiswa Terkait Ekspektasi, Branding Institusi dan Kepuasannya Saat Memilih Perguruan Tinggi Swasta (Studi pada Universitas Pembangunan Jaya, Banten) Handoko, Suhery; ., Sumiyana; Lantara, I Wayan Nuka
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 11, No 1 (2024): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v11i1.839

Abstract

Mahasiswa merupakan pemangku kepentingan dari perguruan tinggi, khususnya bagi perguruan tinggi swasta (PTS). Peran mahasiswa di PTS mendukung keberlangsungan opersional perguruan tinggi. Universitas Pembangunan Jaya (UPJ) merupakan salah satu PTS yang berada di Tangerang Selatan, Banten telah melakukan upaya branding guna menjaring mahasiswa untuk masuk dan berkuliah di UPJ. Penelitian ini bertujuan untuk mengeksplorasi persepsi mahasiswa terhadap ekspektasinya, branding institusi, dan kepuasannya terhadap Universitas Pembangunan Jaya. Metode penelitian bersifat eksploratif sehingga data disajikan dalam bentuk statistik deskriptif atas persepsi mahasiswa terhadap ketiga variabel. Data berasal dari tanggapan mahasiswa kelas reguler UPJ pada periode genap 2022/2023 yang berjumlah 319 responden. Hasil penelitian menunjukan bahwa mahasiswa memiliki ekspektasi untuk lulus tepat waktu selama berkuliah di Universitas Pembangunan Jaya. Selain itu, reputasi institusi yang menyebutkan UPJ sebagai universitas yang didukung oleh Pembangunan Jaya Grup adalah indikator paling tinggi menurut persepsi mahasiswa memilih UPJ untuk berkuliah. Serta, indikator Sumber Daya Manusia (SDM) yang ada di UPJ yang memberikan kepuasan dalam kategori tinggi bagi mahasiswa.
Co-Authors Aini, Rias Angelia Pribadi Angelia Pribadi Asriningsih, Rani BAMBANG RIYANTO LS Binsar I. K. Telaumbanua Handoko, Suhery Hendrian Hendrian HENDRIK GAMALIEL I Wayan Nuka Lantara Irfan Nursasmito Jogiyanto Hartono Junaidi , Junaidi Mahsun, Mohamad Nurdiono Nurdiono Rahmat Febrianto Rr. Paramitha Dyah Fitriasari Said Jubran Setiyono Mihardjo Setiyono Miharjo Slamet Sugiri Suparmono Suparmono Vita Kumalasari, Vita Woro Dwi Suryani Woro Dwi Suryani ZAKI BARIDWAN Zaki Baridwan Zaki Baridwan