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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Kinerja MODUS-Jurnal Ekonomi dan Bisnis Jurnal Atma Inovasia
ANNA PURWANINGSIH
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan, dengan Komposisi Aset dan Ukuran Perusahaan sebagai Variabel Kontrol Maretha, Nadya; Purwaningsih, Anna
Modus Journals Vol 25, No 2 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i2.560

Abstract

This research aims at revealing empirical proofs of Good Corporate Governance (GCG) implementation efect on frm performance. The samples are taken f rom frms listed in The Indonesian Institute for Corporate Governance (IICG) from 2007 - 2011 and Indonesian Stock Exchange 2006 – 2010. The numbers of the frms are 79. The independent variable is GCG measured with CGPI ranking score, meanwhile the dependent variable is the frms’performance proxied with ROE. The control variables are the composition of asset (asset) and frm’s size (size). Te hypothesis test employs multiple regression testing. The taken data are normally distributed and they fulfll classic assumption. The result shows that GCG positively infuence frms’ performance proxied with ROE. Despites, the two control variables, asset and size, statistically give positive infuence towards frms’performance.Keywords: asset, frms’ performance, firms’ size, good corporate governance (GCG), ROE
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aditama, Ferry; Purwaningsih, Anna
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.576

Abstract

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.Keywords : earning management, earning threshold, tax planning, taxation.
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA Sari, Deni Purnama; Purwaningsih, Anna
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.583

Abstract

This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011. Tis study uses 140 companies with purposive sampling technique.The independent variable of this research is the book tax diferences which consist of positive large book tax diferences (LPBTD) proxied by the deferred tax expense and tax negative book large diferences (LNBTD) proxied by retained tax benefts. The dependent variable in this study is earnings management proxied by income distribution approach. Te analysis showed that LPBTD positive efect on earnings management and LNBTD positive efect on earnings management.Keywords: book tax diferences, earnings management, retained tax expense, retained tax benefts.
PEMILIHAN RASIO KEUANGAN TERBAIK UNTUK MEMPREDIKSI PERINGKAT OBLIGASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Purwaningsih, Anna
KINERJA Vol 12, No 1 (2008): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v12i1.1392

Abstract

This research aims at (1) finding financial ratios which can be employed to predict earning; (2) finding whether the financial ratio employed to predict bond rating is the best financial ratio to predict bond rating. Purposive sampling is put into use in collecting samples. There are 95 manufacture firms listed in BEJ as samples. The data analyzed in this research are data of audited financial reporting the year 1999-2005 and bond rating on Apri ls the year 2000-2006. Analysis methods employed in this research are (1) backward regression, to find financial ratios which can be applied to predict bond rating, and (2) factor analysis, to find the best financial ratio to predict bond rating. The best financial ratio is reflected in the value of factor loading. There are two main findings in this research, namely (1) financial ratios which can be applied to predict bond rating are SFA (productivity ratio), CFOTL (solvability ratio), and LTLTA and NWTA (the two are leverage ratio) (2) the best financial ratio to predict CACL (liquidity ratio) bond rating with loading factor valued 0.940.Keywords: financial ratio, earning, bond rating
PERBEDAAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH REVERSE STOCK SPLIT (STUDI EMPIRIS PADA BURSA EFEK INDONESIA) LUSIANA FRANSISKA; ANNA PURWANINGSIH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.236 KB)

Abstract

This research aims to empirically study stock liquidity differences between before and after reverse stock split done by companies listed on Indonesia Stock Exchange. Liquidity is measured by means of Trading Volume Activity (TVA). To test the hypothesis nonparametric test, Wilcoxon test, is used. Nonparametric test is in use for the data that are not normally distributed. The result shows that there is a significant difference between stock liquidity before and after reverse stock split.
Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

Abstract

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel
Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Abstract

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.
Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

Abstract

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel
Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Abstract

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.
Co-Authors Aloysia Yanti Ardiati Anggreni Dian Kurniawati Budisantoso, A. Totok Deni Purnama Sari, Deni Purnama Ferry Aditama, Ferry Ignatia Ryana Widyatini, Ignatia Ryana LUSIANA FRANSISKA Nadya Maretha, Nadya Pratama, Yohanes Mario Pratiwi Budiharta, Pratiwi Tabita Indah Iswari, Tabita Indah Totok Budisantoso, Totok Wimpie Yustino Setiawan, Wimpie Yustino