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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Sinergitas PkM & CSR Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia International Journal of Business and Social Science Research International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Konstanta : Ekonomi Pembangunan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara
Nurafni Eltivia
Program Studi Akuntansi Manajemen, Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? Martania, Rani Media; Eltivia, Nurafni; Setiawan, Mohamad Arief
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.106 KB) | DOI: 10.22219/jrak.v8i2.32

Abstract

The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? Eltivia, Nurafni; Ekasari, Kurnia; Wahyuni, Hesti; Isrowiyah, Anna
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9685

Abstract

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Putri, Diana Rino; Eltivia, Nurafni; Kamayanti, Ari; Jaswadi, Jaswadi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.147 KB) | DOI: 10.29062/mahardika.v18i3.184

Abstract

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

Abstract

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.
DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? Rani Media Martania; Nurafni Eltivia; Mohamad Arief Setiawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.106 KB) | DOI: 10.22219/jrak.v8i2.32

Abstract

The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni; Anna Isrowiyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.915 KB) | DOI: 10.22219/jrak.v9i3.9685

Abstract

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
AKUNTAN BERTRISAKTI JIWA: MENCIPTAKAN LULUSAN BERKOMPETEN DAN BERDAYA SAING DI ERA MEA Kurnia Ekasari; Nurafni Eltivia; Hesty Wahyuni; Elvira Handayani Soedarso
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7032

Abstract

Abstrak: Akuntan Bertrisakti Jiwa: Menciptakan Lulusan Berkompeten dan Berdaya Saing di Era MEA.  Penelitian ini dilakukan untuk mempersiapkan Pendidikan Tinggi Vokasi (PTV) akuntansi di Indonesia. Penelitian ini menggunakan studi kepustakaan dengan refleksi kritis, yang terdiri dari: (1) menentukan kekuatan dan kelemahan pendidikan akuntansi di PTV di Indonesia, (2) mendefinisikan tantangan yang dihadapi oleh PTV, (3) menentukan langkah-langkah dalam membentuk akuntan yang memiliki daya saing tinggi melalui Trisakti Jiwa. Hasil penelitian menunjukkan bahwa PTV adalah usaha terus-menerus untuk membentuk akuntan yang memiliki Trisakti Jiwa, yaitu akuntan yang tidak hanya akan memahami teori akuntansi dan memiliki keterampi- lan akuntansi, tetapi juga memiliki kepekaan terhadap perubahan dan memiliki kemauan untuk berdiri dalam kebenaran.Abstract: Trisakti Soul: An Effort to Create Competent and Competitive Accountant. This research was conducted to prepare account­ ing education of Vocational Higher Education (VHE) in Indonesia. The lit­ erary research employed a critical reflection, consists of: (1) determining the strengths and weakness of accounting education, (2) defining the chal­ lenge, (3) defining the steps to create accountants who have high competi­ tiveness trough Trisakti Soul. The results show that VHE should make a continuous improvement on the accounting's graduates competencies. VHE should shape them by embedding  Trisakti Jiwa. It means accountants will not only understand the accounting theory and skills, but also have the sensitivity to changes and hold on to the truth.
REVOLUSI AKUNTAN 4.0 Bagas Brian Pratama; Nurafni Eltivia; Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.31

Abstract

Abstrak – Revolusi Akuntan 4.0Tujuan Utama – Penelitian ini bertujuan untuk menganalisis eksistensi akuntan di masa revolusi industri 4.0 dan bagaimana cara mereka beradaptasi.Metode – Penelitian ini menggunakan metode studi literatur untuk menjelaskan fenomena akuntansi pasca revolusi industri 4.0. Fenomena ini kemudian disintesis untuk merumuskan model strategi yang tepat dalam mempertahankan eksistensi akuntan.Temuan Utama - Hasil analisis memberikan gambaran terhadap adanya teknologi yang mampu menyelesaikan proses akuntansi. Hal ini menjadi dasar untuk dilakukannya sebuah revolusi akuntan 4.0. Revolusi ini merupakan proses restrukturisasi akuntansi yang bertumpu pada evolusi pendidikan akuntansi dan peningkatan profesionalisme akuntan.Implikasi Teori dan Kebijakan – Perubahan teknologi menggeser peran manusia di masa depan. Oleh karena itu perumusan revolusi akuntan 4.0 adalah sebuah strategi dalam menyongsong masa depan.Kebaruan Penelitian – Penelitian ini memberikan gagasan baru terhadap dunia akuntan dengan gerakan revolusi akuntan 4.0. Abstract – 4.0 Accountants Revolution Main Purpose - This study aims to analyze the existence of accountants during industrial revolution 4.0 and how they adapt.Method - This study uses a literature study method to explain the accounting phenomenon after the 4.0 industrial revolution. This phenomenon is then synthesized to formulate an appropriate strategy model in maintaining the existence of accountants.Main Findings - The analysis results provide an overview of the existence of technology that can complete accounting processes. This technology is the basis for carrying out an accountant revolution 4.0. This revolution is a process of accounting restructuring based on the evolution of accounting education and increasing the professionalism of accountants.Theory and Practical Implications - Technological changes will shift the role of humans in the future. Therefore, the formulation of the 4.0 accountants revolution is a strategy to evolve the future.Novelty - This study provides new ideas for the world of accountants with the 4.0 accountants revolution movement.
PENGENALAN SISTEM KEUANGAN SYARIAH PADA JAMAAH PENGAJIAN MASJID AL MUHAJIRIN JALAN CENGKEH 50 KOTA MALANG Muwidha Muwidha; Nur Indah; Mahmudatul Himma; Yusna; Nurafni Eltivia
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 1 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.698 KB)

Abstract

This community service activity is aimed at providing counseling and socialization to the community, especially the people who are members of the mosque as a place of spiritual interaction. In accordance with the purpose of a mosque that the mosque is not only for worship but also to gain knowledge about the completeness of muammalah in life. Implementation of activities as expected. The number of participants is 25 people of the mousque recitation Al Muhajirin. The participants' enthusiasm was quite good, this was observed carefully listening to the exposure of the material and the various questions raised. This sustainability is expected to be maintained. Given the awareness of the islam personal to make daily activity with syariah cideas. Especially if the person have a business to gain ofrevenue Reaching prosperity is a necessity because every soul has been equipped with glory and continues to strive for it for the life of the world and afterwards. Physical and immaterial needs are their size. Provision of fulfillment of the need for prosperity is a shared responsibility through the role of the government as a policy maker and the community as the object and actor. Islam has come with all the perfection of the concept. Islam provides a great benefit, because it is held by a trusted person. The contribution of Islamic economics to improving people's welfare should be a spirit in the implementation of Islamic economics in Indonesia. However, in reality this has not yet materialized, for example the practice of Islamic banking in Indonesia is still far from the concept. Community welfare is closely related to the principle of justice. If the principle of justice is truly implemented in Islamic economics, it will certainly be the right solution to reduce poverty, and in the end it will improve people's welfare based on togetherness.
TEKNOLOGI DIGITAL UNTUK PEMBERDAYAAN PEDAGANG SAYUR TRADISIONAL [DIGITAL TECHNOLOGY FOR EMPOWERING TRADITIONAL VEGETABLE PEDDLER] Moechammad Sarosa; Nurafni Eltivia; Putri Elfa Mas’udia; Mochammad Junus; Amalia Eka Rakhmania; Usman Zulhijah Muhamma6
Jurnal Sinergitas PKM & CSR Vol 4, No 1 (2019): October
Publisher : Universitas Pelita Harapan

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

Abstract

Rapid growth of online vegetable traders make the traditional one worry about their future, in which the bankruptcy is in near future, like several department store and other conventional businesses. The proposed digital technology is an online business tool for traditional vegetable peddlers aimed at supporting them to compete with online vegetable traders, building a better trading management, and equip them with information technology development and usability. Customer could order vegetables to the peddler through an application. The application will notify peddlers about the corresponding order, thus the peddler could pack and deliver the orders along with that day’s orders to the correct address. Market potential of this apps is highly large, due to the number of potential customers as well as the peddlers. To make it more efficient, this application implement zoning approach, in which customers areas are divided into several zone, differ from its number of population and area size. By implementing this method, the delivery process could be arranged in accordance with the shipping line in each zones, resulted in minimizing our shipping cost. The implementation of this application aimed to secure the peddlers job, protecting them from the unhealthy development and growth of online vegetable traders.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawam Andi Kusuma Indrawan Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Eka Yuli Kadir Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarno Elvyra Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Fatmaria Tantri, Sinta Hesti Wahyuni Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi Jaswadi Kartika Dewi Sri Susilowati Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Muwidha Muwidha Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Indah Nur Indah Riwajanti Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri Elfa Mas’udia Putri, Diana Rino Putri, Yayang Novealita Wahono Rani Media Martania Retnaning Ayu Dyah Sawitri Retno Widiastuti Retno Widiastuti Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati, Rizka Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Hariyanto Sugiarto Sugiarto Suharto, Ririn Pratiwi Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Usman Zulhijah Muhamma6 Yusna Zainal Abdul Haris