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All Journal JURNAL KEBANGSAAN Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Moneter : Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JABE (Journal of Applied Business and Economic) Global Financial Accounting Journal Journal of Management and Bussines (JOMB) JURNAL KEISLAMAN Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Ekonomi Arus Jurnal Sosial dan Humaniora Jurnal Lentera Pengabdian Jurnal Pendidikan Progresif Jurnal Cinta Nusantara

Sarlina Sari

Universitas Bina Sarana Informtika

Author-ID : 3371118

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA LAPORAN KEUANGAN PT. GARUDA INDONESIA CABANG BANDA ACEH Sari, Sarlina
JURNAL KEBANGSAAN Vol 8, No 15 (2019): Jurnal Kebangsaan
Publisher : JURNAL KEBANGSAAN

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

Penelitian ini bertujuan untuk mengetahui bagaimana sebuah perusahaan melakukan penerapan International Financial Report Standard (IFRS), memahami bagaimana proses penerapan dan pengaplikasian International Financial Reporting Standard pada sebuah perusahaan dan mengetahui manfaat melakukan proses tersebut. Berdasarkan New Institutional Theory, penelitian ini berusaha memahami bagaimana lingkungan bisnis sebuah organisasi mampu mempengaruhi sikap dan perilaku individu dalam organisasi tersebut demi mendapatkan sebuah legitimasi. Penelitian ini dilakukan dengan metode kualitatif melalui studi kasus pada laporan keuangan PT. Garuda Indonesia Cabang Banda Aceh tahun 2013 dengan cara melakukan archival record yang didapat langsung dari perusahaan tersebut dan dari website resminya. Hasil penelitian ini menunjukkan bahwa manfaat penerapan IFRS adalah laporan keuangan yang transparan, comparable, dan valuable sehingga mampu menaikkan nilai perusahaan tersebut di mata publik. Manfaat lain yang diperoleh dari penerapan IFRS pada Garuda Indonesia Cabang Banda Aceh adalah legitimasi dari lingkungan bisnis organisasi ini. Kata kunci : IFRS, New Institutional Theory, Legitimasi, Comparable, Valuable

Pengaruh Revaluasi Asset Non Keuangan, Goodwill dan Goodwill-impairment Terhadap Biaya Audit dengan Kepemilikan Keluarga sebagai Variabel Moderasi Sari, Sarlina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.6838

The purposes of this study are to examine the effect of non-financial assets revaluation, goodwill and goodwill-impairment on audit fees family ownership as moderating variables. This research uses sample of Indonesia Stock Exchange non-financial companies from the years 2011-2015. Regression results show that revaluation of non-financial assets, goodwill and goodwill-impairment have no effect on audit fees. However, companies that family-owned, the audit fee is higher if the companies revalue its nonfinancial assets. The results of this study can be considered by regulators to set auditing standards related to audit of fair value that require complex accounting estimates, so that auditors are more aware abaout the reliability of fair values that are difficult to observe.Keywords: Non-financial assets revaluation; goodwill, goodwill-impairment; audit fees; family ownership

Penerapan Green Accounting Sebelum dan Sesudah Penetapan Virus Covid-19 sebagai Bencana Nasional Sarlina Sari
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 1 (2022): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

This study aims to test the application of green accounting before Covid-19 was designated as a national disaster and after Covid-19 was designated as a national disaster in Cement Sub-sector companies. Green accounting in this study is measured by two variables, namely environmental performance based on PROPER indicators and environmental disclosures obtained based on data obtained from company sustainability reports with GRI Standards 2018 disclosure indicators. This study uses an event study to analyze changes in the application of green accounting that occur in companies. from day to day with an event period of 1 year before and after Covid-19 is designated as a national disaster. The results show that not all companies are registered in the green PROPER category, both before Covid-19 was declared a national disaster (in 2019), and after Covid-19 was declared a national disaster (in 2020). However, all companies, both before Covid-19 was declared a national disaster (in 2019), and after Covid-19 was declared a national disaster (in 2020) had a level of disclosure in accordance with the 2018 GRI Standard indicators, although the percentage of disclosure decreased in 2020. With the results of this study, company is hoped that they will pay more attention to the environment, in the future they can at least get a blue rating in PROPER if it is not possible to get a green or gold rating. Keywords: green accounting, environmental performance, environmental disclosure, Covid-19

Amnesti Pajak: Sejarah dan Efektivitas di Berbagai Negara Sarlina Sari
JABE (Journal of Applied Business and Economic) Vol 3, No 3 (2017): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Studi ini merupakan studi kualitatif deskriptif (telaah literatur) yang bertujuan untuk menganalisis sejarah dan efektivitas amnesti pajak di berbagai negara dan membandingkannya dengan konteks Indonesia. Hasil studi ini menunjukkan bahwa keberhasilan dari program amnesti pajak di berbagai negara bervariasi. Ada yang tergolong sukses seperti di Irlandia tahun 1988-1993, New York, California, Illinois, dan Michigan, dan ada juga yang belum terlalu efektif seperti Dakota Utara, Idaho, Texas, Kansas, dan Missouri. Hasil studi ini juga menunjukkan bahwa dampak program amnesti pajak terhadap peningkatan penerimaan negara transisi masih belum signifikan. Adapun di Indonesia, program amnesti pajak baru saja diberlakukan sehingga dampak program amnesti pajak terhadap peningkatan penerimaan negara Indonesia belum dapat disimpulkan.

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

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

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

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)

Model untuk Menentukan Faktor Utama yang Digunakan untuk Mengukur Biaya Audit Sarlina Sari
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1221

This study aims to examine the factors that influence audit fees in manufacturing companies listed on the Indonesia Stock Exchange (BEI). Apart from that, it also aims to build a model for determining and measuring audit fees. In this study, a multiple regression model was developed to test the factors that are expected to affect audit fees (such as: client size, profitability, client risk, client complexity, type of client industry, audit office status, audit report lag, audit rotation and audit committee independence). Data is collected from financial reports and annual reports available on the IDX website for the period 2014 to 2018. The results of this study indicate that the main factors that have a significant effect on audit fees are: audit report lag, risk, client size, audit office status, and company complexity. Audit fees are negatively and significantly related to industry type and profitability. In addition, no relationship was detected between audit committee independence and audit rotation and audit fees.

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

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

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

Co-Authors Ajat Sudrajat Angga Pramadista Sudrajat Anggraeni , Dewi Eka, Andi Primafira Bumandava Fachmi Tamzil Harmoko Sukayat Iriansyah, Herinto Sidik Iswadi Iswadi Iswadi LIA AMALIA Mahadewi, Erlina Puspitaloka Nia Kurniati Nurlinda Nurlinda, Nurlinda Saridin, Rasman Bin Soliha, Nur Sri Rosmalina Soejono Sutono Sutono Viatiningsih, Wiwik

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