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All Journal Moneter : Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Journal of Management and Bussines (JOMB) JURNAL KEISLAMAN Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences
Sarlina Sari
Universitas Bina Sarana Informatika
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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CAPITAL MARKET REACTION BEFORE AND AFTER THE ANNOUNCEMENT OF THE FIRST CASE OF COVID-19 IN INDONESIA Sarlina Sari
Jurnal Ilmiah Teunuleh Vol. 2 No. 2: Jurnal Ilmiah Teunuleh | June 2021
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v2i2.48

Abstract

This study aims to determine the differences in abnormal return, frequency of trade, and market capitalization before and after the informations regarding the first reporting of COVID-19 in Indonesia on the Indonesia Stock Exchange. The research population is all companies that entered into Top Leadings in Market Capitalization companies on the Stock Exchange in the period Februari – April 2020, namely as many as 50 companies. The sample in this study was taken using the census method, meaning that the number of samples taken was equal to the number of members of the population. To test the hypothesis of this study using a paired sample test. The observation began 30 days before the event and 30 days after the event. This study uses quantitative research in the comparative method. The finding show that the information caused the market was approved. This is proven by the existence of significant results in daily tests on the indicators. The results were also significant in the combined abnormal return test and the combined market capitalization test. The trade comparison test results show a significant difference which means there was a market-panic towards trading activities after the event that caused some frequency differences, before and after the event in terms of trade transactions. So, the results of this study indicate that there are differences in abnormal returns, frequency of trade, and market capitalization before and after the announcement of the informations regarding the first reporting of COVID-19 in Indonesia.
Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan PSAK Konvergensi IFRS Sarlina Sari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.906 KB) | DOI: 10.31294/moneter.v6i1.4642

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2010-2011. Manajemen laba diukur dengan discretionary accruals absolut menggunakan Modified Jones Model yang dikembangkan oleh Dechow, Sloan, dan Sweeney (1995). Jenis penelitian ini termasuk penelitian pengujian hipotesis.Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk ”50 top leadings in market capitalization” yang terdaftar di  BEI. Penelitian ini menggunakan metode sensus dan terdapat 10 perusahaan yang memenuhi kriteria populasi. Tipe data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Data dianalisis dengan cara membandingkan rata-rata nilai discretionary accruals periode sebelum dan sesudah penerapan PSAK konvergensi IFRS.Hasil penelitian ini menunjukkan bahwa manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI tahun 2010-2011.  Kata Kunci: Manajemen laba, discretionary accruals, PSAK konvergeni IFRS
Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19) Sarlina Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2603

Abstract

This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies. Keywords: Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)
ANALISIS SISTEM AKUTANSI DAN PENGENDALIAN INTERNAL DALAM PEMBELIAN BAHAN BAKU WIRE ROAD PADA PT. INTAN METALINDO Nia Kurniati; Sarlina Sari; Ajat Sudrajat
Jurnal Keislaman Vol. 5 No. 2 (2022): Jurnal Keislaman
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/jk.v5i2.3626

Abstract

PT Intan Metalindo is a company engaged in the industrial sector, mild steel construction. In order for production activities to continue running well, an accounting system is needed in purchasing raw materials as a very important part of the company, and of course internal control is needed in the management of a company to ensure the availability of these raw materials. This study aims to determine how the accounting system for the purchase of raw materials and how the internal control in the process of purchasing Wire Road raw materials at PT Intan Metalindo. This research was conducted with qualitative methods and data collection techniques were carried out by observation, interviews and literature study. The results of this study indicate that the accounting system for the purchase of raw materials and internal control in the company PT Intan Metalindo is quite good. namely the existence of a function section and transaction documents related to the purchase of Wire Road raw materials and in the internal control system at PT. Intan Metalindo has been running quite well, namely with the existence of an organizational structure in the separation of functions between sections, as well as the existence of an authorization system that is in accordance with the existing theoretical basis. However, in controlling the inventory of raw materials, there are still problems, namely the difference in the stock of raw materials. In this case, it is necessary to have a regular stock taking every 1 month, so that there is no difference in the stock of available raw materials.
Brand Ambassador dan Marketplace terhadap Minat Konsumen pada Produk Fashion Nia Sonani; Harmoko Sukayat; Angga Pramadista Sudrajat; Sarlina Sari
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5162

Abstract

This study aims to determine the influence of brand ambassadors and marketplaces on consumer interest in fashion products. This research method is quantitative. The research was conducted on students of the Accounting Study Program at STIE PGRI Sukabumi and obtained 54 respondents. Hypothesis testing using the validity test for all questionnaires was declared valid and the reliability test was declared reliable. The analysis performed is regression analysis, coefficient of determination, and t test. The results showed, a) the brand ambassador variable on consumer interest had a significance level of 0.001 <0.05 and tcount 2.556 > 2.009; b) the marketplace variable on consumer interest has a significance level of 0.000 <0.05 and tcount 2.361 > 2.009; c) F-count value of 8.065> from F-table of 3.18; d) the coefficient of determination (R2) is 0.623, meaning that the percentage of brand ambassadors and marketplace influence on consumer interest in fashion products is 62.3% and the remaining 37.7% comes from other variables not examined. Conclusion, a) partially brand ambassadors have a positive and significant effect on consumer interest in fashion products; b) partially, the marketplace has a positive and significant effect on consumer interest in fashion products; c) simultaneously brand ambassadors and marketplaces have a significant positive influence on consumer interest in fashion products. Keywords: Brand Ambassador, Marketplace, Consumer Interest
Keterbacaan Laporan Corporate Social Responsibility (CSR) dan Kinerja CSR Aktual: Kompleksitas, Variasi, dan Ambivalensi Sarlina Sari; Nia Sonani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8750

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara keterbacaan pengungkapan tanggung jawab sosial perusahaan (CSR) dan kinerja CSR aktual, dengan memprediksi hubungan positif dan negatif antara kinerja CSR actual dan keterbacaan pengungkapan CSR. Menggunakan beberapa ukuran keterbacaan dari komputasi linguistik, penelitian ini menguji hipotesis menggunakan sampel cross-sectional laporan tahunan-aspek CSR yang dikeluarkan oleh perusahaan sector manufaktur dan energi yang terdaftar di Bursa Efek Indonesia tahun 2021. Penelitian ini menemukan bahwa kinerja CSR tidak berhubungan dengan keterbacaan pengungkapan CSR. Hal ini, karena semua perusahaan yang diteliti beroperasi di negara berkembang, yaitu Indonesia, yang mayoritas investornya merupakan pribumi yang menggunakan Bahasa Indonesia dalam kehidupan sehari-hari, sehingga idak ada kesulitan Bahasa bagi investor dalam memahami laporan tahunan-aspek CSR. Oleh karena itu, perusahaan tidak memiliki strategi untuk memberi signal baik atau buruk mengenai kondisi non keuangan perusahaan, dalam hal ini aktivitas CSR kepada stakeholders, khususnya investor atau calon investor melalui narasi laporan tahunan-aspek CSR. Kata kunci: Keterbacaan Pengungkapan CSR, Kinerja CSR, dan Laporan Tahunan-CSR
Co-Authors Ajat Sudrajat Angga Pramadista Sudrajat Harmoko Sukayat Nia Kurniati