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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Dinamika Akuntansi El Dinar Jurnal Ilmiah Mahasiswa FIB MAGISTRA JABE (Journal of Accounting and Business Education) JOIV : International Journal on Informatics Visualization Integritas: Jurnal Antikorupsi Jurnal Akuntansi dan Bisnis MATAPENA: Jurnal Keilmuan Bahasa, Sastra, dan Pengajarannya The Indonesian Journal of Accounting Research BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Hukum dan Peradilan Nomicpedia: Journal of Economics and Business Innovation CJPP
Ratna Candra Sari
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGENDALIAN RISIKO TUNNELINGPADA TRANSAKSI MERGER & AKUISISI DAN MEKANISME CORPORATE GOVERNANCE: BUKTI EMPIRIS DI ASIA Ratna Candra Sari; Abdullah Taman
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 2 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v9i2.966

Abstract

Di Indonesia, konglomerasi mendominasi perekonomian nasional sekaligusmemberikan kontribusi besar dalam krisis ekonomi nasional. Beberapa bentuk konglomerasidi Indonesia antara lain Salim Group, Bakrie Group, Sinar Mas, Gudang Garam, Lippo dsb.Perusahaan dengan karakteristik kelompok bisnis konglomerat menyebabkan timbulnyarisiko ekspropriasi sebagai akibat pengaruh kuat dari pemegang saham pengendali yangmerugikan pemegang saham minoritas dan pihak eksternal lain. Salah satu bentuk eksproriasiterhadap pemegang saham minoritas adalah tunneling. Tunneling adalah transfer aset dankeuntungan keluar dari perusahaan untuk kepentingan pemegang saham mayoritas (Johnson,2000). Dalam konteks cross border merger dan akuisisi, tunneling mempunyai dampakberpindahnya asset dan corporate control ke negara lain. Tujuan penelitian ini adalah untukmengetahui: pertama, apakah mekanisme corporate governance mampu mengendalikan risikotunneling. Kedua, untuk menguji apakah karakteristik level negara lebih efektif dibandingkarakteristik level perusahaan dalam mempengaruhi praktik corporate governance.Penelitian ini dilakukan dengan memetakan value destroyed deal dan value addeddeal dalam konteks merger dan akuisisi berdasarkan nilai wajar transaksi dan kinerjakeuangan non keuangan setelah merger dan akuisisi. Untuk menguji pengaruh mekanismecorporate governance pada pengendalian risiko tunneling, maka penelitian ini melakukanpenilaian implementasi corporate governance pada perusahaan target dan perusahaanpengakusisi pada value destroyed dan value added deal.Penelitian ini berguna untuk: pertama, melindungi asset negara dari risiko tunneling.Dalam konteks cross border merger dan akuisisi, tunneling dapat menyebabkan berpindahnyaasset dan corporate control ke negara lain. Kedua, meningkatkan perekonomian dan ikliminvestasi yang kondusif dengan memberikan perlindungan bagi investor minoritas/publik;ketiga, memberikan pemahaman pada pemegang saham public atau minoritas tentang adanyarisiko ekspropriasi oleh pemegang saham mayoritas (konglomerasi) dalam bentuk tunneling.Keempat, mengusulkan model corporate governance yang dapat meningkatkan perlindunganpada pemegang saham minoritas/public. Kelima: memberikan rekomendasi pada regulatormengenai mekanisme perlindungan pada investor minoritas dan public. Keenam, memahamipentingnya implikasi karakteristik level negara dalam menjelaskan praktik corporategovernance.Hasil penelitian ini memiliki implikasi dalam kebijakan publikdan model corporategovernance berkaitan dengan perlindungan terhadap pemegang saham minoritas (publik) daririsiko tunneling yang dilakukan oleh pemegang saham mayoritas (konglomerasi). Sehinggahasil penelitian ini akan layak untuk dipublikasikan dalam berbagai jurnal dan diseminarkandalam forum nasional dan internasional.
A clawback compensation scheme and its effect on method options for earnings management Ratna Candra Sari; Mahfud Sholihin
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art4

Abstract

This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high individualism cultures using an archaival method since it is conducted in a country with high uncertainty avoidance and low individualism culture using an experimental approach. This study is important because previous studies indicate that national culture provides important explanations or the variance of the effectiveness of compensation schemes. The respondents are students of postgraduate of accounting who have work experience in the field. The study was conducted between February-March 2018. The result of this study shows that the adoption of clawback reduces managers’ intention to engage in earnings manipulation, especially accrual manipulation. However, the study also finds that clawback motivates managers to engage in earnings management using a method that is more difficult to be detected by regulators and auditors.
Curbing Creative Accounting: Do Religious Environment and Individual Attribute Matter? Ratna Candra Sari; Ida Ayu Purnama; Ajeng Wahyu Azizah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.776 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p03

Abstract

The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s decision- making. The purposes of this study are, to test the differences of ethical perceptions of creative accounting of undergraduate students in religious and public universities; Second, to examine the effects of moral disengagement on ethical perceptions. The data collection method involved a questionnaire to a total of 225 respondents from two religious-based universities and one public university. Analysis of Variance (ANOVA) was used to test the hypothesis. The results show that there is a significant difference in students’ethical perceptions between public university and religious-based universities. Thus, there is a significant difference in students’ ethical perceptions students with high and low level moral disengagement. Educational implication and suggestion for future research are proposed. Keywords: Ethical perception, creative accounting, ethics education, moral disengagement
KEINFORMATIFAN LABA DI PASAR OBLIGASI DAN SAHAM: UJI LIQUIDATION OPTION HYPOTHESIS RATNA CANDRA SARI; ZUHROHTUN ZUHROHTUN
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.33 KB)

Abstract

Previous empirical research on informativeness of earnings hasfocused on stockholders, and has not examined earnings informativenessfor stockholders and bondholders. Stockholders are residual claimantsand bondholders are fixed claimants, the informativeness of earningsshould differ for these two types of investors. When firm is financiallystrong, earnings changes should be of limited relevance to bondholders,but should be relevance to bondholders. In contrast, as the likelihood offinancial distress increase, stockholder’s limited liability allows them toabandon the firm to bondholder and earnings change should beincreasingly important to bondholders and less important to shareholdersbecause earnings provide information on firm value. This suggest that theeffect of earnings to stock return should decrease as the firm’s financialstrength declines, while the effect of earnings to bond return shouldincrease. In contrast, when firm’s financial condition is strong, the effect ofearnings to stock return is higher than the effect of earnings to bondreturn. We refer to this as the liquidation option hypothesis.The objective of this study is to examine liquidation optionhypothesis. We use bond rating as financial condition’s measurement.Consistent with our hypotheses, we find that the effect of unexpectedearnings to stock return is significant when firm is financially strong butthe effect of unexpected earnings to bond return is not significant. Whenfinancial distress increase, the effect of unexpected earnings to stockreturn is not significant but the effect of unexpected earnings to bondreturn is significant
PENGEMBANGAN KOMIK EDUKASI SEBAGAI MEDIA PEMBELAJARAN LITERASI KEUANGAN UNTUK SISWA SEKOLAH DASAR Sariyatul Ilyana; Ratna Candra Sari
Jurnal Pendidikan Akuntansi Indonesia Vol 13, No 2 (2015): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.912 KB) | DOI: 10.21831/jpai.v13i2.10309

Abstract

Penelitian ini bertujuan untuk: mengembangkan komik edukasi “Impian Moni” sebagai media pembelajaran literasi keuangan kompetensi anggaran pribadi untuk siswa sekolah dasar; mengetahui kelayakan komik edukasi”Impian Moni”; mengetahui peningkatan pemahaman siswa mengenai pembelajaran literasi keuangan kompetensi anggaran pribadi dengan menggunakan komik edukasi “Impian Moni”. Penelitian ini menggunakan metode Research and Development (RD) model Four-D. Hasil penelitian menunjukkan empat tahap dalam pengembangan komik edukasi: 1) Define, 2) Design 3) Develop,dan 4) Disseminate. Berdasarkan penilaian ahli materi, ahli media, ahli bahasa, dan praktisi, skor rata-rata aspek materi adalah sebesar 4,26 (Sangat Layak), aspek media sebesar 3,56 (Layak), dan aspek bahasa sebesar 3,89 (Layak). Berdasarkan respon siswa pada uji pengembangan menunjukkan bahwa rata-rata skor aspek materi sebesar 4,10 (Layak), aspek media sebesar 3,89 (Layak), dan aspek bahasa sebesar 4,25 (Sangat Layak). Nilai gain peningkatan pemahaman siswa dengan menggunakan komik edukasi “Impian Moni” adalah sebesar 0,37. Berdasarkan kriteria nilai Gain menurut Hake menunjukkan bahwa peningkatan pemahaman siswa tergolong Sedang.Kata kunci: Media Pembelajaran, Literasi Keuangan, Anggaran Pribadi, Komik Edukasi
Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia Didi Achjari; Sri Suryaningsum; Ratna Candra Sari
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.211

Abstract

Implementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.
CURRENT ASSET TUNNELING AND FIRM PERFORMANCE IN AN EMERGING MARKET Sari, Ratna Candra; Baridwan, Zaki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study examines the effect of current asset tunneling on firm performance from the emerging market perspective. Although tunneling activities is a common practices by businesses especially in Indonesia, there exist obstacles in the measurement of tunneling activity because it is difficult to proof the existence of such practices. In this study, we measure tunneling by using accounts receivables and develop tunneling detection criteria. In addition, this study examines the effect of tunneling on firm performance and market reaction during the announcement of the related party transaction. The study finds that from the perspective of the being-tunneled companies, receivables to related parties negatively affect the company’s profit margin. Companies which announce related party transaction indicating tunneling obtain negative abnormal return during the announcement of the related party transaction.
Pengaruh Badan Usaha Miliki Desa terhadap Kinerja Keuangan Pemerintah Daerah Istimewa Yogyakarta Agnisa Widayanti; Ratna Candrasari
Nomicpedia: Journal of Economics and Business Innovation Vol. 1 No. 1 (2021): Maret
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.949 KB)

Abstract

This study aims to determine how financial performance of the regional government in Yogyakarta before the BUMDes 2010-2013 and after the BUMDes 2014-2018. This study uses a descriptive method with a quantitative approach to analyze the financial performance of regional government in Yogyakarta before BUMDes 2010-2013 and after BUMDes 2014-2018 using Independence Ratio, Efficiency Ratio, Decentralization Ratio, and Capital Expenditure Harmony Ratio. This study using secondary data which get from Regional Revenues and Expenditures Yogyakarta 2010-2018. The result of this study based on Independence Ratio is the independence of financial performance before BUMDes was very low and independence of financial performance after BUMDes still low but its increase than before, Efficiency Ratio show financial performance before BUMDes was efficient and financial performance after BUMDes not efficient, based on Decentralization Ratio financial performance before BUMDes was very low and financial performance after BUMDes still low but its increase than before, capital Expenditure Harmony Ratio shows that capital expenditure ratio before BUMDes and after BUMDes still proper.
FINANCIAL DISTRESS DURING THE PANDEMIC: DO FINANCIAL LITERACY AND FINANCIAL COPING BEHAVIOR MATTER? Ratna Candra Sari; Denies Priantinah; Mimin Nur Aisyah; Annisa Ratna Sari; Patriani Wahyu Dewayanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i09.p12

Abstract

The COVID-19 pandemic is not only related to health problems but also related to life problems across multi-dimensional aspects including economic aspects. The pandemic has led to recession and financial distress for vulnerable groups. The current phenomenon shows that teenagers have a low level of financial literacy and are a psychologically vulnerable group. This study aims to: first, examine the effect of financial socialization agents, which have the potential to impact the level of financial literacy in teenagers. The second objective was to examine the effect of financial literacy on financial emergencies during the pandemic. The extent of the financial distress has a negative impact on the health and performance of the students (not attending classes and poor academic performance). The third goal of this research is to examine the effect of financial literacy and financial distress on coping behaviors. This study used 206 respondents. Hypothesis testing with structural equation modeling using Partial Least Squares (PLS). Based on the results of the factor analysis test, parents and family, people other than parents (teachers and financial professionals), and formal education are the financial socialization agents that affect financial literacy. The results of this study find empirical evidence that financial literacy has a negative impact on financial distress, and that financial literacy has a significant negative impact on financial distress, both directly and through coping behaviors. Implications and suggestions for future research are also suggested.
Pendampingan Pemanfaatan Media Literaci.id Guna Meningkatkan Aksesibilitas Pengetahuan Literasi Keuangan di SD IT LHI Banguntapan Ratna Candra Sari; Dian Normalitasari Purnama; Arin Pranesti; Novita Nurbaiti; Astri Mardanik; Arsy Widiyanti; Mulatiningsih Mulatiningsih
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6734

Abstract

Salah satu literasi yang merupakan emerging skills di abad 21 adalah literasi keuangan. Akan tetapi, tingkat literasi Indonesia terendah (38,03%) di banding negara ASEAN lain. Hal ini dikarenakan rendahnya pembelajaran literasi keuangan.  Oleh karena itu, kegiatan PKM ini dilakukan dengan tujuan untuk:  1) Memberikan pengetahuan dan keterampilan mengenai konsep dan penerapan literasi keuangan bagi guru dan orang tua SD IT LHI Banguntapan sebagai bekal pembelajaran literasi keuangan bagi peserta didik; 2) Mendiseminasikan media edukasi literasi keuangan “literaci.id” yang merupakan produk edukasi tim pengabdi; 3) Memberikan pengetahuan dan keterampilan penggunaan aplikasi mobile edukasi literasi keuangan “literaci.id”. Kegiatan PKM ini dilaksanakan secara luring di Fakultas Ekonomi dan Bisnis, Universitas Negeri Yogyakarta dengan 40 peserta. Hasil dari kegiatan PKM ini yaitu: 1) Peserta memperoleh pengetahuan dan wawasan mengenai konsep dan penerapan literasi keuangan sebagai bekal pembelajaran literasi keuangan bagi peserta didik; 2) Produk riset tim pengabdi berupa media edukasi literasi keuangan “literaci.id” diketahui oleh peserta untuk dijadikan referensi media pembelajaran literasi keuangan; 3) Peserta memperoleh pengetahuan dan keterampilan dalam penggunaan media pembelajaran literasi keuangan Literaci.id dengan benar.
Co-Authors Abdullah Taman Agnisa Widayanti Ahmad, Rudy Ajeng Wahyu Azizah Annisa Ratna Sari Ansyari, Muhammad Ilyas Nur Arin Pranesti Arin Pranesti Arsy Widiyanti Astri Mardanik Azizah Hasna Arifin Budi Tiara Novitasari Denies Priantinah Desi Setianingrum Dian Normalitasari Purnama Diana Rahmasari Didi Achjari Doni Uji Windiatmoko Doni Uji Windiatmoko, Doni Uji Fajar, M. Andryzal Firdaus, Muh Fitria Ningrum Sayekti Ida Ayu Purnama Ilyana, Sariyatul Kartika, Ikhsanti Dian Kurniawan, Erry Eka Luthfiani, Rifda Amalia Mahfud Sholihin Mimin Nur Aisyah Mulatiningsih Mulatiningsih Novita Nurbaiti Novita Nurbaiti Nurfatmawati, Lisa Patriani Wahyu Dewanti Patriani Wahyu Dewayanti Puji Yanti Fauziah Ratna Yudhiyati Rr Indah Mustikawati Safitri, Meyliana Sariyatul Ilyana Septi Ika Pawestri Solikhatun, Ismi Sri Suryaningsum Umi Syafaatul Udhma Vera Astuti, Vera Zaki Baridwan Zuhrohtun Zuhrohtun