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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 EconBank : Journal Economics and Banking Akuntansi : Jurnal Akuntansi Integratif Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Community Engagement (JACE) Jurnal Abdimas Mahakam
Wijayani, Dahyang Ika Leni
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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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.
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.
Edukasi Praktik Pengisian SPT PPh 21 dan PPh Badan bagi Siswa SMK di Kota Balikpapan Hendra Sanjaya Kusno; Dahyang Ika Leni Wijayani; Aditya Achmad Rakim; Patria Rahmawaty
Jurnal Abdimas Mahakam Vol. 5 No. 01 (2021): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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

Abstract

Tujuan dari pelaksanaan program pengabdian kepada masyarakat “Edukasi Praktik Pengisian SPT PPh 21 dan PPh Badan Bagi Siswa SMK di Kota Balikpapan” adalah memberikan pemahaman yang lebih kepada siswa SMKN 3 Balikpapan agar memahami administrasi perpajakan terkait pengisian SPT menggunakan sistem online yang disediakan oleh Direktorat Jendral Pajak. Permasalahan yang dihadapi adalah pengisian SPT pada mata pelajaran administrasi pajak di SMKN 3 dilakukan secara manual dengan SPT paper based, sementara pada tahun – tahun belakang, Direktorat Jendral Pajak sudah mulai menerapkan pengisian SPT Online melalui website djp online. Hal ini yang mendasari edukasi terkait SPT ini penting untuk dilakukan agar mutu lulusan SMKN 3 menjadi lebih baik dan lebih siap untuk terjun ke dunia kerja. Solusi yang ditawarkan adalah memberikan edukasi serta pelatihan administrasi perpajakan kepada para siswa SMKN 3 Balikpapan, kompetensi keahlian akuntansi dan lembaga keuangan, sehingga diharapkan akan menambah keahlian siswa di bidang administrasi perpajakan yang berbasis teknologi informasi. Diharapkan akan menjadi bekal ketika lulus dan memasuki dunia kerja. Sejalan dengan peluang kerja yang diharapkan oleh SMKN 3 Balikpapan kepada lulusannya, menjadi akuntansi pajak junior di berbagai instansi. Metode pelaksanaan dalam kegiatan pengabdian kepada masyarakat yang diusulkan oleh tim, dibagi dalam 4 (empat) tahap pelaksanaan, yakni: (1) Tahap Persiapan, (2) Tahap Pelaksanaan, (3) Tahap Monitoring dan Evaluasi, dan (4) Tahap Pembuatan Laporan. Hasil akhir dari penerapan metode tersebut meningkatkan pengetahuan dan keterampilan siswa SMKN 3 Balikpapan tentang Pengisian SPT PPh 21 dan dapat menghasilkan siswa lulusan SMKN 3 Balikpapan cakap dan terampil dalam pengisian SPT melalui online dan lebih siap untuk terjun ke dunia kerja.
Pendampingan Penyusunan Kartu Persediaan dan Laporan Keuangan Guna Meningkatkan Produktivitas Usaha UMKM J&C Cookies Balikpapan Dito Rozaqi Arazy; Totok Ismawanto; Sisca Santika; Hendra Sanjaya Kusno; Dahyang Ika Leni Wijayani
Jurnal Abdimas Mahakam Vol. 7 No. 02 (2023): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v7i02.2278

Abstract

Dimulai dari tahun 2019 hingga tahun 2023, dampak Covid-19 masih dirasakan oleh UMKM (Usaha Mikro Kecil Menengah). Ambruknya UMKM berakibat pada kondisi perekonomian nasional dan global. Kebijakan yang diambil guna memutus rantai penyebaran pandemi, mengakibatkan rantai perekonomian tersendat. Banyak sektor ekonomi yang lumpuh, para pelaku UMKM pun bahkan akhirnya harus merelakan usahanya karna keadaan. UMKM J&C Cookies Balikpapan sebagai mitra, mampu bertahan melewati masa Pandemi Covid-19. Mitra tidak memiliki pemahaman dan pengetahuan yang baik dalam melakukan penyusunan Laporan Keuangan. Selama ini yang dilakukan mitra hanya dengan melakukan pencatatan secara manual, menggunakan buku tulis dan kalkulator. Tidak ada sistem dalam penyusunan Laporan Keuangan sehingga, mitra harus meluangkan banyak waktu untuk melakukan pencatatan. Selain itu, pengetahuan dan kemampuan mitra dalam penyusunan laporan keuangan yang sesuai dengan SAK EMKM masih kurang. Pada aspek penyusunan kartu persediaan, Mitra tidak memiliki informasi yang akurat terkait jumlah persediaan dan kurangnya pemahaman mitra UMKM dalam penyusunan kartu persediaan menjadi permasalahan prioritas yang harus diselesaikan. Program Pengabdian kepada Masyarakat ini ditujukan untuk meningkatkan produktivitas usaha UMKM. Tim pengabdian terdiri dari Dosen Jurusan Akuntansi, Politeknik Negeri Balikpapan. Kegiatan dilangsungkan selama 4 (Empat) hari dan dilakukan di lokasi mitra, kelurahan Muara Rapak. Tahapan yang digunakan pada kegiatan ini yaitu, pengenalan dan sosialisasi pengenalan SAK EMKM; pendampingan dalam penyusunan laporan keuangan dan kartu persediaan; serta (3) monitoring dan evaluasi setelah pengabdian selesai. Kegiatan pengabdian ini dilaksanakan kepada satu pemilik UMKM dan satu pekerja harian. Evaluasi dilakukan setelah pengimplementasian SAK EMKM dalam penyusunan laporan keuangan dan kartu persediaan dengan memberikan pendampingan lanjutan. Melalui kegiatan pengabdian yang dilakukan, meningkatkan pengetahuan dan kemampuan UMKM J&C Cookies dalam menyusun laporan keuangan berdasarkan SAK EMKM. DIbuktikan dengan hasil pra-ujian dan pasca-ujian yang meningkat sebesar 70,58%.
Profitable Dividend Yield Investment Strategy: Empirical Evidence from Indonesian Stock Exchange Achmad, Aditya; Wijayani, Dahyang Ika Leni; Misra, Isra
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2176

Abstract

Purpose: This study seeks to address the challenges of the dividend trap phenomenon and irrational investor behavior amid extreme stock price fluctuations. Stock price volatility often triggers irrational investor behavior and asymmetric information, rendering traditional index-based investing insufficient for risk mitigation. Methodology/approach: A quantitative approach was used in analyzing the data. Portfolios were formed through quintile classification based on two main variables: Gross Profitability to Assets (GPA) and Dividend Yield (DY). Portfolio performance was then evaluated using risk-adjusted return (Sharpe Ratio) and geometric mean return metrics to compare the performance of the PDY strategy against the benchmark Jakarta Composite Index (JCI) and fixed-income assets. Findings: The results show that the best quintile portfolio (G5D5) consistently provides superior returns compared to the market and fixed-income assets. This finding provides empirical confirmation of the application of signaling theory and bird-in-the-hand theory in emerging markets, where dividend payments accompanied by strong profitability serve as credible signals of a company's prospects. Practical Implication: This study provides guidance for investors and investment managers in developing a defensive portfolio strategy that is still able to provide capital appreciation and stable dividend income, especially in an inefficient market. Originality: The novelty of the study lies in the integration of gross profitability and dividend yield criteria with a specific focus on the Islamic stock index (ISSI), an area that is still rarely explored in depth in the asset pricing literature in Indonesia.
Co-Authors Abd Rohman Taufiq Achmad, Aditya 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 Misra, Isra 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