Article Per Year (5 Year)
p-Index From 2021 - 2026
3.996
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam EconBank : Journal Economics and Banking Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Community Engagement (JACE) E-JURNAL AKUNTANSI
Wijayani, Dahyang Ika Leni
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Junior Accounting Technician Training for the Business and Management Subject Teacher Forum (STWG) of Balikpapan Wijayani, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Journal of Applied Community Engagement Vol 3 No 2 (2023): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v3i2.693

Abstract

The purpose of this community service project is to improve the business and management competencies of Balikpapan City vocational school instructors, with a focus on junior accounting technicians' abilities. The service team and partners have agreed upon priority concerns, which include aspects related to partner capabilities and information technology. Regarding partner capability, the challenges faced by partners are as follows: (1) there are very few teachers (one in every 50, or approximately 2% of teachers) who are certified in junior accounting technical competency; (2) teachers want to be able to graduate students from vocational schools who are capable of working as junior accounting technicians; and (3) there are no resources available to assist teachers in becoming certified in junior accounting technical competency. In order to address current issues, the following activity is provided as part of the community service: offline training to help prepare for the junior accounting technician competency exam. There are multiple steps involved in the implementation of this activity: (1) planning; (2) implementation; and (3) monitoring and assessment. Community service journals, mentorship materials, publishing in local mass media are the output targets to be met in this program.
The Role of Vocational Accountants To Support SDG's Through Green Accounting Armadhana, Annisa Nur Maghfirah; Wati, Ririn Reyna; Rahmatullah, Sri Wahyu; Wijayani, Dahyang Ika Leni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7079

Abstract

This study intends to determine the role of accountants in supporting Sustainable Development Goals (SDGs) and to what extent vocational education prepares accounting graduates in establishing green accounting as an effort to support the achievement of SDGs. The research method employed is qualitative descriptive, employing literature review and content analysis. The research findings conclude that accounting education plays a crucial role in achieving SDGs, particularly in vocational education. However, out of the 19 polytechnics in Indonesia that provide business/accounting programs, only 2 of them have courses specifically related to green accounting. This indicates both challenges and opportunities for vocational colleges in preparing their graduates to have skills related to sustainable accounting or green accounting. One of the efforts that can be undertaken is implementing an update to the curriculum with a focus on sustainability accounting and ensuring that accounting graduates have competencies related to green accounting.
Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis Karman, I Wayan; Khairiyah, Nurul Musfirah; Wijayani, Dahyang Ika Leni
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.2011

Abstract

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.
GAP Ratio, Posisi Devisa Neto, Biaya Operasional Pendapatan Operasional dan Profitabilitas pada Perbankan di Indonesia Dahyang Ika Leni Wijayani; Raulita Azizah Brilliant Andriasma; Saiful Ghozali
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p09

Abstract

This research intends to examine the factors that influence the profitability of the banking industry since, as a sector that influences economic circumstances, the banking industry has witnessed fluctuations in profitability over the previous decade. This form of study employs quantitative secondary data sources. The population of this research consisted of all state-owned banks from 2010 to 2021. Multiple linear regression test and also hypothesis testing are employed in this study. Using descriptive quantitative statistics, the technique of analysis explains the relationship between the dependent and independent variables. The study's findings give empirical proof that gap ratio and BOPO have a negative impact on ROA. Meanwhile, PDN has no impact on ROA. This study also demonstrates the validity of the theory of asset-liability management (ALMA); maximizing earnings via risk-managing the structure of the business's financial situation and the anticipated income theory; increasing bank liquidity and optimize bank earnings by offering efficient long-term lending. Keywords: Gap Ratio; Net Open Position (NOP); Operating Cost of Operating Income (BOPO); Profitability (ROA)
THE ROLE OF FIRM SIZE, PRICE EARNING RATIO AND PROFITABILITY TO IDIOSYNCRATIC VOLATILITY: EVIDENCE FROM BANKING INDUSTRY IN INDONESIA Wijayani, Dahyang Ika Leni; Walidina, Aulia Rizki; Ismawanto, Totok; Kusuma Wardani, Devy Ayu
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17167

Abstract

This study analyzes the effect of company size, price earnings ratio, and profitability on idiosyncratic volatility in state-owned banks listed on the Indonesia Stock Exchange in the period from 2011 to 2020, We use multiple regression analysis to tested the hypothesis. Firm size was measured by the natural logarithm of total assets, price earnings ratio by the comparison between market price and earnings per share, and profitability by return on equity. Idiosyncratic volatility is the fluctuation of stock price results form company specific information, measured by market regression model. Results show that size of the company, price earnings ratio and profitability have a negative and significant effect on idiosyncratic volatility. The increase of company size, price earnings ratio and profitability, consequently will lower the idiosyncratic volatility. From theoretical perspective, the finding of this research complied with three theories: valuation theory, prospect theory and life cycle theory whereas from managerial perspective, the business can effectively manage its assets and equity while carrying out its activities, resulting in strong fundamentals that may lower the amount of idiosyncratic risk.
Sustainability Reporting in Indonesian Oil and Gas Companies: Formalities or Awareness? Rahmah, Amelia; Wardani, Devy Ayu Kusuma; Tyas, Putri Salindri Ayuning; Wijayani, Dahyang Ika Leni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1857

Abstract

The implementation of the Sustainable Development Goals (SDGs) which was inisiated at the meeting in New York, September 2015 has become the focus of the Indonesian to achieve global development targets. There are 17 goals in the SDGs and are presented through a sustainability report, especially for oil and gas sector companies in Indonesia. The purpose of this study was to analyze all oil and gas sector companies listed on the Indonesia Stock Exchange and to find out the role of vocational college students in preparing SDGs. The research used qualitative methods in the form of a literature review by reading sources related to research and studying texts by analyzing sustainability reports from oil and gas sector. From this research, it is known that not all companies comply with the making of sustainability reports and it is still felt to be less than just a formality. Companies are expected to continue to review the sustainability report thoroughly and continuously so that it can be used as a force in determining the direction of the company's strategy towards goals related to the SDGs. The role of vocational college students is very important in making sustainability reports to support the SDGs, in which students are responsible for the tridharma of higher education and agents of change.
Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik Wijayani, Dahyang Ika Leni; Nur Vita Opu; Hendra Sanjaya Kusno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2046

Abstract

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Armadhana, Annisa Nur Maghfirah Aulia Rizki Walidina Devy Ayu Kusuma Wardani Dian Saripujiana Diandra Febrianti Dito Rozaqi Arazy Finanto, Hasto Hadiyanto Hadiyanto Hasto Finanto I Nyoman Adi Putra Ismawanto, Totok Juspa Parasi Kango, Riklan Karman, I Wayan Khairiyah, Nurul Musfirah Kusno, Hendra Sanjaya Kusuma Wardani, Devy Ayu Nur Vita Opu Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Qory Hidayati Rahmah, Amelia Rahmatullah, Sri Wahyu Raulita Azizah Brilliant Andriasma Ria Setyawati Saiful Ghozali Saiful Ghozi, Saiful Santika, Sisca Siti Nur Rahmawati Ar Rosyiid Subur Mulyanto Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Syarifah Annisa Nur Zahra Alkaf Tyas, Putri Salindri Ayuning Walidina, Aulia Rizki Wardani, Devy Ayu Kusuma Wati, Ririn Reyna