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All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Wita Ramadhanti
Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI

 1 
Income Smoothing in Indonesian State Owned Enterprises Ramadhanti, Wita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

Abstract

This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.
Analysis of Accountability and Transparency of Waqf Management in Realising the SDGs of Quality Education Points Fatmawati, Fatmawati; Afifah, Azahra Nur; Aulia, Chairunnisa Shandy; Septiani, Sevira Wulan; Aditya, Aditya; Ramadhanti, Wita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.9634

Abstract

This study focuses on waqf, which specifically analyses the accountability and transparency of waqf management in accordance with PSAK 112 in realising the achievement of the Sustainable Development Goals (SDGs) on quality education points. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. The participants in this study were waqf management institutions in Banyumas Regency including Muhammadiyah, Nahdlatul Ulama, and Al-Irsyad. The results of this study, Nazir has not fully understood and implemented PSAK 112. Waqf has also played a role in realising quality education, although it is still limited to waqf of immovable objects in the form of land used by educational institutions in Banyumas Regency. Policy implications include the need for outreach, training and coaching to Nazirs regarding the implementation of PSAK 112 so that waqf management can be more productive and quality education can be realised. This study implies that accountability and transparency play a role in realising the SDGs of quality education.
Co-Authors Adi Indrayanto Aditya Aditya Afifah, Azahra Nur Arofah, Triani Atiek Sri Purwati Aulia, Chairunnisa Shandy Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatmawati, Fatmawati Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kurniawan Kurniawan Kusuma, Poppy Dian Indira Mukhrodin, Mukhrodin Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Putri, Resha Monica Septiani, Sevira Wulan Setiyawati, Sri Murni Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Murni Setyawati Sri Wijayanti Sudibyo, Yudha Aryo Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi Widodo, Taufik Margi Yanuar E. Restianto