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All Journal Jurnal Reviu Akuntansi dan Keuangan Ilmu Administrasi Publik EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Al-Tijary : Jurnal Ekonomi dan Bisnis Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Economit Journal
Erina Sudaryati
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia
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Profesi Akuntan Perempuan di Era Digitalisasi dalam Sudut Pandang Kesetaraan Gender dan Kemampuan Memimpin Primasatya, Rieswandha Dio; Sudaryati, Erina; Putri, Tanti Sasongko
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16956

Abstract

Latar Belakang: Keberadaan akuntan perempuan dalam kegiatan akuntansi yang identik dengan sifat maskulin serta kebutuhan terkait cara adaptasi dengan jenis akuntansi baru yang dapat bekerja selaras serta mengendalikan teknologi di era digitalisasi menjadi sebuah poin penting untuk menilai kesetaraan gender dan kemampuan memimpin yang dimiliki oleh akuntan perempuan.Tujuan: Penelitian ini bertujuan untuk kembali melihat dan menjawab pertanyaan apakah profesi akuntan perempuan masih menjanjikan di saat isu global menjadikan profesi akuntan sebagai salah satu profesi yang mungkin akan digantikan oleh teknologi terbaru. Melihat dalam sudut pandang kesetaraan gender Apakah akuntan perempuan lebih baik dari pada akuntan pria ataukah keduanya memiliki peluang yang sama? Serta peluang apa yang dimiliki akuntan perempuan di era globalisasi dalam sudut pandang kemampuan dalam memimpin.Metode Penelitian: Penelitian ini menggunakan metode literature review atau studi literasi untuk mengetahui peran akuntan perempuan di era digitalisasi dari berbagai sudut pandang. Terdapat beberapa pokok yang diidentifikasi dalam penelitian ini, yaitu tentang: (1) Melakukan identifikasi tentang persepsi gender terhadap profesi akuntan yang terancam terkena destruksi di tengah isu global digitalisasi. (2) Mereview teori kepemimpinan yang dikaitkan dengan profesi akuntan di perusahaan maupun instansi. (3) Melihat relevansi Gaya kepemimpinan perempuan dalam profesi akuntan dalam mengambil keputusan etis. Melalui studi literasi tersebut, dapat memberikan cukup gambaran yang divergen.Hasil Penelitian: Hasil penelitian menjelaskan bahwa profesi akuntan perempuan masih banyak dibutuhkan meskipun telah muncul berbagai teknologi tentang akuntansi. Menurut peneliti, profesi akuntan dapat berjalan beriringan dengan teknologi untuk mencapai tujuan bersama. Kemudian ditinjau dari sudut pandang kesetaraan gender dan kemampuan dalam memimpin hasil penelitian menemukan bahwa tidak ada pembatas antara perempuan atau laki-laki dalam menjadi seorang akuntan atau menjadi seorang pemimpin. Baik akuntan perempuan maupun akuntan laki-laki mereka dapat berkolaborasi dalam suatu bidang pekerjaan apapun untuk kesuksesan karir mereka.Keterbatasan Penelitian: Keterbatasan penelitian ini peneliti hanya menggunakan dua sudut pandang dalam penilaian. Diharapkan penelitian dimasa depan dapat menambahkan sudut pandang agama dalam penilaian profesi akuntan perempuan.Keaslian/Novelty Penelitian: Penelitian ini menggunakan berbagai sudut pandang untuk menilai profesi akuntansi perempuan di era digitalisasi.
The effect of political connection and effectiveness of audit committee on audit fee Fitri Nurjanah; Erina Sudaryati
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1848

Abstract

This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
Accounting Ethics in Financial Reporting in The Context of The Metaphor of  "Lawang Sewu" (thousands of doors, thousands of information, thousands of interests) Debi Setyawati; Erina Sudaryati
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.1999

Abstract

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.
Interpretation of the traditional proverb "jer basuki mawa beya" on abnormal audit fees in the context of improving audit quality Denari Dhahana Edtiyarsih; Erina Sudaryati; Sasongko Budisusetyo
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
ENVIRONMENTAL PERFORMANCE ENCOURAGES RETURN INVESTMENT IN CONSUMPTION COMPANIES: CASE ISLAMIC STOCK INDONESIA (2016-2020) Ihda Fransiska Khoirotun Nisa; Sylva Alif Rusmita; Erina Sudaryati
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 1 (2022): JANUARY-JUNE 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i1.31277

Abstract

As khalifah (leader), human beings are supposed to guard the earth. In this modern era, one way to do it can be by supporting the companies that maintain their environmental performance. As Muslims invest in Islamic indexes, they can take care of the earth at the same time. Therefore, this study aims to examine the behavior of investors in the environmental performance of companies listed in the Islamic index. The dependent variables are stock return, and the independent are market value added (MVA), PROPER value, and return on equity (ROE). The sample of this study is consumption companies registered with Indonesia Islamic Stock Index (ISSI) from2016 to 2020. There are 90 observational data in this study. Using the multiple regression analysis techniques, this study confirms that there is a significant positive effect of the PROPER and ROE on stock returns. At the same time, the MAV has no significant positive effect on stock returns. Many other variables should be investigated further regarding their effect on stock return in consumer goodscompanies, such as NPM, ROA, and DER. Investors may consider index PROPER as the benchmark for investment in Islamic stock. There is a high potential return based on environmental performance. If the company's PROPER value is good, then there is also an indication of a high investment return.
Co-Authors Alfiyatul Qomariyah Aprilya Dwi Yandari Aulia Kartika Putri Cahyono, Suham Debi Setyawati Deddy Kurniawansyah, Deddy Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Ellyzabeth Putri Vizandra Erny Anggrahini Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Geovani, Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi HAMIDAH Hamidah, Hamidah Haq, Rima Angelia Heru Tjaraka I Made Narsa Ihda Fransiska Khoirotun Nisa Jihan Fitria Dhamasanti Mienati Somya Lasmana Mohammad Aviciena Taufiqurrahman Murdiyati Dewi Mustikasari, Elia Muthohhari, Abdullah Hanif Nabila Amaro Laila Rosyda Nandyasa Vania Sarinastiti Ni Wayan Meilawathi Novalita Budi Kiswati Okta Shindu Hartadinata Prayoga, Hizkia Primasatya, Rieswandha Dio Putri, Tanti Sasongko Reyhan Dzikriansyah Sunarno Reyry Aprisma Rieswandha Dio Primasatya Rininda, Bella Puspita Rivanti Santiara Dewi Rohana, Kartika Rusmita, Sylva Alif Saikou Gassama Saikou Gassama Sasongko Budisusetyo Sasongko Budisusetyo Sendy Dwi Haryanto Silfia Herlina Suham Cahyono Syarifudin Syarifudin Tanti Sasongko Putri Tjiptohadi Sawarjuwono Toto Da'i Permana Tri Angga Kusuma Uno, Mega A. Wati, Emiliya Rahma Wiwiek Dianawati Yani Permatasari Yoanelita Maria Hopong