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All Journal Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Indonesian Journal of Community Services Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Sri Anik
Universitas Islam Sultan Agung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Indikasi Manajemen Laba (Earnings Management) dan Hubungannya dengan Kinerja Operasi Disekitar Initial Public Offering (Ipo) pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Sri Anik
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.11 KB)

Abstract

The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering. The research variables which are examined in this study: earnings management with indicator Discretionary Acrual (DA) and operating performance with indicator Return on Asset (ROA). The test result shows from 32 manufacture companies performed IPO during 1995-2000, in fact 26 companies were detected commited earnings management, and only 6 companies which were being able to be detected performed earnings management. And the different test result shows that operating performance before IPO and operating performance after IPO relative same, although mean operating performance before IPO bigger from mean operating performance after IPO. The result of this research also shows that association between earnings management with operating performance surrounding IPO are negative association and significant.
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs Luluk Muhimatul Ifada; Sri Anik; Fatmasari Sukesti; Andwiani Sinar Asri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49586

Abstract

This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
AKUNTABILITAS ISLAM DAN TRANSPARANSI TERHADAP PENERAPAN GOOD ZAKAT GOVERNANCE PADA BADAN AMIL ZAKAT NASIONAL PROVINSI JAWA TENGAH Revy Amyneva Gulnoria; Sri Anik
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10454

Abstract

Badan Amil Zakat Nasional Provinsi Jawa Tengah merupakan lembaga non struktural dan mempunyai tanggung jawab langsung kepada Presiden dan Kementerian Agama. Salah satu hal penting yang dilakukan Badan Amil Zakat Nasional Provinsi Jawa Tengah adalah menerapkan indikator dalam Good Zakat Governance yaitu Akuntabilitas dan Transparansi. Penelitian ini bertujuan untuk mengetahui penerapan Good Zakat Governance yang digunakan Lembaga Pengelola Zakat untuk mewujudkan akuntabilitas dan transparansi. Teknik analisis yang digunakan dalam penelitian ini adalah software SPSS versi 26 untuk melakukan pengujian regresi linier berganda dengan metode path analyst. Hasil penelitian ini menunjukkan bahwa Akuntabilitas Islam berpengaruh positif dan signifikan terhadap Good Zakat Governance. Begitu pula transparansi berpengaruh positif namun tidak berpengaruh signifikan terhadap Good Zakat Governance.
AKUNTABILITAS ISLAM DAN TRANSPARANSI TERHADAP PENERAPAN GOOD ZAKAT GOVERNANCE PADA BADAN AMIL ZAKAT NASIONAL PROVINSI JAWA TENGAH Revy Amyneva Gulnoria; Sri Anik
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10560

Abstract

Badan Amil Zakat Nasional Provinsi Jawa Tengah merupakan lembaga non struktural dan mempunyai tanggung jawab langsung kepada Presiden dan Kementerian Agama. Salah satu hal penting yang dilakukan Badan Amil Zakat Nasional Provinsi Jawa Tengah adalah menerapkan indikator dalam Good Zakat Governance yaitu Akuntabilitas dan Transparansi. Penelitian ini bertujuan untuk mengetahui penerapan Good Zakat Governance yang digunakan Lembaga Pengelola Zakat untuk mewujudkan akuntabilitas dan transparansi. Teknik analisis yang digunakan dalam penelitian ini adalah software SPSS versi 26 untuk melakukan pengujian regresi linier berganda dengan metode path analyst. Hasil penelitian ini menunjukkan bahwa Akuntabilitas Islam berpengaruh positif dan signifikan terhadap Good Zakat Governance. Begitu pula transparansi berpengaruh positif namun tidak berpengaruh signifikan terhadap Good Zakat Governance.
INFLUENCE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL REPORT PREPARATION WITH USER ABILITY AS A MODERATION Alfiyan; Sri Anik; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2542

Abstract

Islamic boarding schools (pondok pesantren) play a crucial role in the rapid development of MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association to analyze the influence of digital accounting and digital literacy on financial report preparation, with user capability as a moderating variable. This research employs an explanatory research method with a quantitative approach. Hypothesis testing was conducted using Partial Least Squares (PLS). The study's subjects include Islamic boarding school administrators and students managing MSMEs owned by the pesantren. The variables examined in this study include digital accounting, digital literacy, financial report preparation, and user capability. The results indicate that digital accounting and digital literacy significantly influence financial report preparation. However, user capability does not moderate the effect of digital accounting on financial report preparation, nor does it moderate the effect of digital literacy on financial report preparation.
Pelatihan bagi UMKM untuk Bertransformasi Digital Menuju Bisnis Berkelanjutan Maya Indriastuti; Sri Anik
Indonesian Journal of Community Services Vol 8, No 1 (2026): May 2026
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.8.1.65-73

Abstract

UMKM binaan Desa Banyubiru merupakan UMKM yang bergerak di bidang kuliner, fashion, kerajinan, dan agribisnis, bersinergi berkolaborasi bersama untuk kemajuan ekonomi desa. UMKM binaan ini mempunyai potensi untuk menciptakan lapangan kerja dan mengurangi pengangguran, meningkatkan pendapatan dan kesejahteraan masyarakat, mendorong pertumbuhan ekonomi lokal dan nasional, mendukung pengembangan wisata kuliner dan budaya lokal, mengisi kebutuhan pasar yang belum terlayani, medorong inovasi dan pengembangan keterampilan, memperkuat jejaring produksi dan pemasaran pangan lokal. Namun, kondisi dan persoalan, UMKM binaan Desa Banyubiru masih sedikit yang memiliki literasi terkait transformasi digital. Oleh karena itu, sasaran yang tepat untuk program pelatihan dari tim pengabdian Fakultas Ekonomi dan Bisnis Unissula. Tujuan pengabdian ini untuk memberikan pengetahuan sekaligus pelatihan bagaimana bertransformasi digital menuju bisnis berkelanjutan. Mitra pengabdian adalah UMKM binaan Desa Banyubiru. Metode pelaksanaan pengabdian ini meliputi survei awal (identifikasi masalah), pelatihan, pendampingan, monitoring dan evaluasi terkait dengan transformasi digital. Hasil kegiatan pengabdian menunjukkan bahwa: a) UMKM binaan Desa Banyubiru mendapatkan tambahan pengetahuan dan pemahaman tentang bertransformasi digital berupa berbagai bentuk strategi dan penerapan teknologi digital; b) UMKM binaan Desa Banyubiru memiliki kompetensi terkait penggunaan digital. Urgensi kegiatan pengabdian terletak pada pentingnya bertransformasi digital menuju bisnis berkelanjutan, sehingga mereka mampu meningkatkan daya saing, efisiensi operasional, dan pemasaran produk.The MSMEs under the guidance of Banyubiru Village are MSMEs engaged in the culinary, fashion, handicraft, and agribusiness sectors, working together in synergy to advance the village's economy. These SMEs have the potential to create jobs and reduce unemployment, increase income and improve the welfare of the community, drive local and national economic growth, support the development of culinary and cultural tourism, meet unmet market needs, encourage innovation and skill development, and strengthen local food production and marketing networks. However, the condition and problem is that only a few of the MSMEs under the guidance of Banyubiru Village have literacy related to digital transformation. Therefore, the right target for the training program is the community service team of the Faculty of Economics and Business, Unissula. The purpose of this community service is to provide knowledge and training on how to transform digitally towards a sustainable business. The community service partners are MSMEs under the guidance of Banyubiru Village. The implementation methods for this community service project include an initial survey (problem identification), training, mentoring, and monitoring and evaluation related to digital transformation. The results of the community service activities show that: a) MSMEs under the guidance of Banyubiru Village have gained additional knowledge and understanding of digital transformation in the form of various strategies and applications of digital technology; b) MSMEs under the guidance of Banyubiru Village have competencies related to digital use. The urgency of community service activities lies in the importance of digital transformation towards sustainable business, so that they are able to increase competitiveness, operational efficiency, and product marketing.
Persepsi Mahasiswa Akuntansi terhadap Profesi Audit di Kota Semarang: Pengaruh Kedekatan dan Pengetahuan terhadap Stereotip Auditor Fadhilatul Munawaroh; Sri Anik
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1713

Abstract

The shortage of professional auditors in Indonesia is partly influenced by accounting students’ perceptions and stereotypes about the auditing profession. Negative stereotypes often discourage students from pursuing auditing careers, while positive perceptions may enhance their professional interest. This study aims to examine the influence of familiarity and knowledge on accounting students’ stereotypes of the auditor profession in Semarang City. The research employed a quantitative explanatory approach using a purposive sampling technique with 393 respondents who had taken auditing courses. Data were collected through structured questionnaires and analyzed using multiple linear regression and t-tests with SPSS 26. The findings reveal that both familiarity and knowledge significantly and positively affect students’ stereotypes of the auditor profession. Students with higher exposure and understanding of auditing tend to perceive the profession more positively, associating it with responsibility and professionalism rather than rigidity. These results highlight the importance of academic programs and practical exposure in shaping students’ perceptions and reducing negative stereotypes toward auditors.
Co-Authors Alfiyan Andwiani Sinar Asri Fadhilatul Munawaroh Fatmasari Sukesti Imam Prayogo Luluk Muhimatul Ifada Maya Indriastuti Revy Amyneva Gulnoria