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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Bisnis Jurnal Manajemen dan Keuangan Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Bisnis Darmajaya Jurnal Proaksi Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Widya Akuntansi dan Keuangan Jurnal Syntax Transformation GEMA : Jurnal Gentiaras Manajemen dan Akuntansi SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Abdi Masyarakat Indonesia Jurnal Media Akuntansi (MEDIASI) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Auditing Research Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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DAMPAK IMPELEMENTASI SISTEM INFORMASI AKADEMIK TERHADAP KEPUASAN MAHASISWA (STUDI PADA INSTITUT INFORMATIKA DAN BISNIS DARMAJAYA) Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

The study aims  at testing empirically the effect of implementation of academic information system on students’ satisfaction. Dependent variable in this research is sStudents’ satisfaction is a while implementation of academic information system is independent one. The data are collected by questionaires to the respondents. They are second grade students of IBI Darmajaya in 2010/2011 academic year. The sample is taken by Proportional random sampling method. Based on the method, we get 197 questionaires. A simple linear regression is employed as analitical technic. It is applied by using 17th SPSS. The result shows that implementation of academic information system has possitive effect on students’ satisfaction. This conclusion support the prediction of many previous researches. This indicates that the model used is not proper because the model is built on the construct of implementation of academic information system on students’ satisfaction. Keywords : implementation of cademic information system, students satisfaction
AN ANALYSIS OF INFLUENCE PUBLICATION FINANCIAL YEARLY REPORTING TO SHARE PRICE IN AN INDONESIAN STOCK EXCHANGE Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Financial reporting is a report of responsibility of management attainment. Responsibility represent the indicator from management successfulness. Financial reporting usually making by company utilize to provide the information concerning financial position of company and also its change.The Relevant of informations could influence a volume of share commerce stock. For example information about financial statement company, governmental policy, inflation rate, economic situation, mount the rate of interest, and others.Accuracy of publication Time very needing by user of financial statement, user not only require to have the relevant information by financial company reporting prediction and its decision, but information have to be more new brand and not only related to last period. meaningful at the present time Accuracy that information which is using by investor and creditor have to have the character specifically of precisely moment of making of prediction and decision.As for target of doing this research is to test whether there is an annual financial statement publication influence to share price in an Indonesian Stock Exchange.Research method which is doing in this research by study of book and observation. Hypothesis examination done by using test of constructively SPSS. In this research writer test its hypothesis by comparing significancy with the probability value as according to storey;level significancy.From examination result, [in] obtaining conclusion that annual financial statement publication doesn’t have influence to share price in an Indonesian Stock Exchange. Because storey;level significancy which is[in yielding equal to 0,212 < 0.05. this matter is happened because of market have anticipated beforehand the event but in enabling caused by a[n other information which strong in comparing with information of financial statement itself.Keyword : Share Price, Financial Statement
ANALISIS PENGARUH KUALITAS AUDITOR TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) AS, I Komang Dedi; Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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The purpose of this research to empirically examine the influence of auditor quality toward Earnings Respose Coefficient (ERC) at manufacture companies listed in Indonesia Stock Exchange.This research using quantitative analysis method through approach to calculation numbers of secondary data obtained from annual financial statements obtained from Indonesian Stock Exhange (IDX). The value of Earnings Response Coefficient (ERC) measured by Comulative Abnormal Return regression with Unexpected Earnings. Auditor quantity in this research measured by using 1 value dummy variable for companies with financial statements that audited by KAP Big 4 and 0 value for companies with financial statements that audited by KAP non Big 4 who subsequently converted into SPSS version 16. Testing is done by using sample linier regression test method. The sample of this research is 31 companies with observation number amount 155 financial statements. Monitoring was done during 5 years 2005, 2006, 2007, 2008, and 2009.The conclusion of this research shows that auditor quality does not influence toward Earnings Response Coefficient (ERC) at manufacture companies that listed in Indonesian Stock Exchange.Keyword: Earnings Response Coefficient (ERC), Auditor Qualtity
DAMPAK IMPELEMENTASI SISTEM INFORMASI AKADEMIK TERHADAP KEPUASAN MAHASISWA (STUDI PADA INSTITUT INFORMATIKA DAN BISNIS DARMAJAYA) Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

The study aims at testing empirically the effect of implementation of academic information system on students’ satisfaction. Dependent variable in this research is sStudents’ satisfaction is a while implementation of academic information system is independent one.The data are collected by questionaires to the respondents. They are second grade students of IBI Darmajaya in 2010/2011 academic year. The sample is taken by Proportional random sampling method. Based on the method, we get 197 questionaires. A simple linear regression is employed as analitical technic. It is applied by using 17th SPSS.The result shows that implementation of academic information system has possitive effect on students’ satisfaction. This conclusion support the prediction of many previous researches. This indicates that the model used is not proper because the model is built on the construct of implementation of academic information system on students’ satisfaction.Keywords : implementation of cademic information system, students satisfaction
PENGARUH ASIMETRI INFORMASI TERHADAP KONSERVATISMA AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

This study aims at testing empirically the effect of information asymmetry on accounting conservatism. Dependent variable in this research is accounting conservatism which is measured by using conservatism alternative measure, information asymmetry as independent variable with the proxy of bid-ask spread, whereas control variable is consisted of leverage and size (company size). The sample is taken by purposive sampling. Based on that criteria, samples gathered is 65 companies with 325 observations. The data used is secondary data including bid price data and ask price data, and also data from annual report of manufacturing companies listed in Indonesian Stock Exchange. Data source is Pusat Data Bisnis dan Ekonomi FEB UGM. Hypothesis testing is done by using multiple linear regression (Ordinary Least Square).The result shows that information asymmetry has no positive effect on accounting conservatism. This conclusion does not support the prediction of agency theory and signaling theory. This indicates that the model used is not proper because the model is built on the construct of information asymmetry on accounting conservatism.Keywords: Information asymmetry, accounting conservatism, agency theory and signaling theory.
Dampak Konvergensi International Financial Reporting Standards (IFRS) terhadap Pembelajaran Akuntansi pada Perguruan Tinggi Swasta se-Kota Bandar Lampung Dwitayanti, Yevi; Putra, Dedi
Jurnal Bisnis Darmajaya Vol 1, No 2 (2015): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Abstract

Convergence  of IFRS (International Financial Reporting Standards) are adjusting domestic standards order in accordance with IFRS (International Financial Reporting Standards). IFRS (International Financial Reporting Standards) using the concept of fair value , the implementation of the fair value, will certainly have an impact on learning accounting . This study aims to provide empirical evidence about the impact of the convergence of IFRS (International Financial Reporting Standards) to accounting learning at private university in the city of Bandar Lampung. The data are collected by questionaires to the respondents, they are accounting lecturer who taught courses in financial accounting at private university in the city of Bandar Lampung . . The sample is taken by Proportional random sampling method. Based on the method, we get 197 questionaires. A simple linear regression is employed as analitical technic. It is applied by using 17th SPSS. The results shows that there is no influence between convergence of IFRS (International Financial Reporting Standards) to the accounting learning. This can occur due to the convergence of IFRS (International Financial Reporting Standards) in Indonesia has implemented in early 2012, while the research was conducted in the year 2013. The time is not too long causes the academics do not understand completely about the convergence of IFRS (International Financial Reporting Standards) in Indonesia, so it has not been applied to the optimum in the accounting learning process.Keywords -International Financial Reporting Standards , accounting learning
ANALISIS PENGARUH PENGUMUMAN LABA TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) F, Dwi Septia; Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Money market is an activity dears with public company’s general bargain and stock – trade which relates to its raised stock and both intitutions and professions which have relation with stock as well. The main requirement needed by the investors to channel their money through stock – exchange is their investations’ safety. The investors confidence causes them conducting transactions in stock – exchange. That will be reflected in form of exchange indicators and characteristics such as stock – trade volume at rate of exchange, and so on. The research is done at manufacture companies since they develop well this year and the investors prefer this kind of companies is as much as not only most of the manufacture companies’ stocks get undervalue, but also the exchange reaction in ten days before and after the profit announcement. The objectives of the research are to prove empirically the difference of stock – trade volume average before and after profit announcement at companies registered in BEI and the influence of dependent variable in this case stock – trade volume at those companies. Meanwhile, the research methodology used is library reseacrh by reading and analyzing literatures, scientific researchesand the result of research and observing secondary data provided at BEI as well. Then, data are analyzed by using quantitative analysis tool, while the analysis method used is a simple linear regression analysis. Finally, The result of the research successfully proves a significant result of ; first, stock- trade volume average before and after profit announcement proven by the test result T count is 5,717 higher than T table 2,042. Second, Profit announcement which has stock – trade proven by test result F count higher than F table, 7,207 higher than 4,17 with the signification rate 0,012 lower than 0,05. In short, the profit announcement effects the stock transaction change by the changing of stock – trade volume.Keywords: Profit Announcement Towad Stock – Trade Volume Of ManufactureCompanies
TINJAUAN PERLAKUAN AKUNTANSI ASET TETAP PADA BKKBN PROVINSI SUMATERA SELATAN BERDASARKAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP Dwitayanti, Yevi; Zahara, Hafni
Jurnal Bisnis Darmajaya Vol 4, No 1 (2018): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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ABSTRACT This study is aimed to determine the suitability of fixed asset management applied in the National Population Family Planning Board (BKKBN) of South Sumatra Province with PSAP no. 07 regarding Fixed Asset Accounting. This study includes case study research. The type of data used by the authors in this study is primary data by doing obervasi and secondary data that is data obtained from journals, documentation books, and internet. The data have been obtained then analyzed by descriptive analysis method. The results in this study indicate that for the management of recognition and depreciation of fixed assets in BKKBN of South Sumatra Province has been in accordance with PSAP. 07 regarding Fixed Asset Accounting. While for the management of discontinuation and disposal of fixed assets in BKKBN of South Sumatera Province not yet in accordance with PSAP. 07 concerning Fixed Assets Accounting since it only records permanent assets that are permanently discontinued. Whereas the Government Accounting Standards also record fixed assets that are discontinued from active use of the government and are not defined as fixed assets to other asset items. Keywords : Fixed Asset Management, PSAP No.7 ABSTRAK Penelitian ini betujuan untuk mengetahui kesesuaian perlakuan aset tetap yang diterapkan di Badan Kependudukan Keluarga Berencana Nasional (BKKBN) Provinsi Sumatera Selatan dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Penelitian ini termasuk jenis penelitian studi kasus. Jenis data yang digunakan penulis dalam penelitian ini adalah data primer dengan melakukan obervasi dan data sekunder yaitu data yang diperoleh dari jurnal, buku dokumentasi, dan internet. Data-data yang sudah diperoleh kemudian dianalisis dengan metode analisis deskriptif. Hasil dalam penelitian ini menunjukkan bahwa untuk perlakuan dalam pengakuan dan penyusutan atas aset tetap pada BKKBN Provinsi Sumatera Selatan telah sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Sedangkan untuk perlakuan penghentian dan pelepasan aset tetap pada BKKBN Provinsi Sumatera Selatan belum sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap karena hanya melakukan pencatatan aset tetap yang dihentikan secara permanen saja. Padahal Standar Akuntansi Pemerintah juga mencatat aset tetap yang dihentikan dari penggunaan aktif pemerintah dan tidak didefinisikan sebagai aset tetap ke pos aset lainnya. Kata Kunci : Perlakuan Aset Tetap, PSAP No.7
International Financial Reporting Standards (Ifrs) Convergence Effect To Accounting Conservatism Rosy Armaini; Yevi Dwitayanti; Nurhasanah Nurhasanah
Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017)
Publisher : University of Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/saburaiijssd.v1i2.248

Abstract

IFRS Convergence (International Financial Reporting Standards) is to adapt domestic standards to conform to IFRS (International Financial Reporting Standards). Implementation of accounting standards closely related to the selection of accounting methods. Each accounting method has a different level of conservatism. Conservatism is an attempt to choose acceptable public accounting methods that slow down the recognition of revenues, accelerate the recognition of expenses, lower the valuation of assets, and elevate the assessment of debt. This research is important to be done in an attempt to prove empirically an increase in accounting conservatism in the period after the convergence of International Financial Reporting Standards (IFRS), when compared to the period before the convergence of International Financial Reporting Standards (IFRS). The sample used in this research is PT. Indofood SuksesMakmur, Tbk with the observation period of 2010-2014. Paired-samples T-Test analysis will be used with SPSS (Statistical Package for Social Science) program Version20.Study results shows that with the implementation of a financial accounting standards (IFRS Convergence) indicating a significant differences to Accounting conservatism value in PT. Indofood SuksesMakmurTbk.
PENGGUNAAN PERSPEKTIF POSITIVE ACCOUNTING THEORYTERHADAP KONSERVATISMA AKUNTANSIDI INDONESIA Yevi Dwitayanti Toni Wijaya
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840848

Abstract

This study aims to analyze the effect of using Positive Accounting Theory Perspective of AccountingConservatism in Indonesia in manufacturing company from 2008 to 2012. Independent variables of this study are Manajerial Ownership, Public Ownership, Leverage, Profitability, and Firm Size. While the dependent variable of this study is Accounting Conservatism. The data which used in this study were obtained from Indonesian Capital Market Directory (ICMD) for 2008 - 2012 period and historical data published by Indonesia Stock Exchange.There is a population of 139 manufacturing companies. The sampling  technique  used  is  purposive  sampling  with  having  sample  criteria  is  manufacturing companies listed on the IDX (Indonesia Stock Exchange)   in the period 2008 to 2012, so will be obtained 35 as a sample of research with 175 observation data. The method of analyzing data used is multiple linear regression analysis with using of SPPS software version 19. The results of this study to indicate that manajerial ownership, leverage and profitabiltas have a significant effect of accounting conservatisma. Public ownership, firm size have no effect of accounting conservatism.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Ananda, Gea Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aryasi, Putri Patli Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desyandri Desyandri Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra Mohammad Dimas Ridho Aditama Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadia Amanda Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Permata Oktarista Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sisi Mandasari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani Susi Ardiani Tasyila Putry Pratiwi Nasution Vira Mustika Cahyani Yeni Priatna Sari, Yeni Priatna Yuliana Sari Zulkifli