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All Journal Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Bhakti Karya dan Inovatif
Elok Faiqoh Himmah
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Humanities Economics, Econometrics & Finance Education Social Sciences

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AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015 Elok Faiqoh Himmah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.939 KB) | DOI: 10.31093/jraba.v3i1.93

Abstract

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia’s reforms on earnings quality  
Desain Informasi Akuntansi dalam Rangka Peningkatan Produktivitas Perusahaan pada PT. ABC Elok Faiqoh Himmah; Beckham Butar Butar; Dhea Rizki Hertina; Dinda Nurasiah; Jisika Jisika; Nur Zahra Luthfiani; Refika Nurul Arsyita; Vana Jelita; Widi Dwi Aditia
Jurnal Bhakti Karya dan Inovatif Vol 4 No 2 (2024): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v4i2.916

Abstract

Pengabdian Kepada Masyarakat ini merupakan projek dari mata kuliah analisis perancangan sistem informasi akuntansi mengenai perancangan dan analisis sistem informasi akuntansi siklus pendapatan PT ABC (Perusahaan Kontraktor). PkM ini menggunakan metode studi kasus pada perusahaan kontraktor dengan menggunakan data primer dan data sekunder. PkM ini bertujuan melakukan perancangan dan analisis sistem informasi akuntansi pada siklus produksi PT ABC melalui wawancara dan observasi beserta studi kepustakaan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi akuntansi memudahkan proses pembelian persediaan hingga penagihan piutang dengan komputerisasi sehingga perusahaan mengetahui laporan kinerja keuangan. Sistem informasi akuntansi membantu perusahaan untuk memantau proses pembelian persediaan melalui data buyer yang berkinerja baik (tepat pembayaran). Manajemen dapat menarik laporan pendapatan dan pembelian persediaan perusahaan secara akurat dan cepat melalui program sistem informasi akuntansi.
Co-Authors Beckham Butar Butar Dhea Rizki Hertina Dinda Nurasiah Jisika Jisika Nur Zahra Luthfiani Refika Nurul Arsyita Vana Jelita Widi Dwi Aditia