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All Journal Journal on Education Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi, Manajemen, Akuntansi
Reni Oktavia
Universitas Lampung
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.076 KB) | DOI: 10.31258/jc.1.2.254-265

Abstract

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.
Analisis Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sektor E-Commerce yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2020 Muhammad Nur Kalidasa; Reni Oktavia; Ade Widiyanti; Niken Kusumawardani
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5523

Abstract

The purpose of this study is to identify and analyze any differences in financial ratios e-commerce companies which is listed on the Indonesian Stock Exchange (IDX) before and during the Covid-19 pandemic in the period of 2019-2020. The ratios being used are Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio (DAR). The population is technology companies listed on the Indonesian Stock Exchange (IDX) index in the period of 2019-2020. Using purposive sampling, 22 companies were selected as the sample. Paired sample t-test and Wilcoxon signed rank test, which were used previously in normality test, were incorporated. This study did not found differences in Return On Asset (ROA), Current Ratio (CR) and Debt to Asset Ratio(DAR).
Pengaruh Gender Diversity Dan Remunerasi Direksi Terhadap Kinerja Perusahaan Dengan Visibilitas Publik Sebagai Variabel Moderasi Winda Septiani; Reni Oktavia; Liza Alvia; Widya Rizki Eka Putri
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6257

Abstract

The purpose of this study is to examine the effect of Gender Diversity and Directors' Remuneration in improving firm performance and test whether the Public Visibility of company can strengthen Gender Diversity and Directors' Remuneration on firm performance. The population in this study is state-owned companies listed on the IDX in 2018-2022. By using puposive sampling, 26 companies were selected as samples. The data analysis technique in this study is multiple linear regression analysis. In this study, Gender Diversity is measured by the percentage of female board of directors, Directors’ Remuneration is measured by ratio between remuneration and NBT, Public Visibility is measured by GSV (Google Search Volume). In the other hand, Firm Performance is measured by ROE (Return On Equity). The results prove that Gender Diversity and Directors' Remuneration have a negative effect on firm performance. However, the presence of Public Visibility as a moderating variable can strengthen can strengthen the relationship between Gender Diversity and Directors' Remuneration to Firm Performance. In other words, the higher the Gender Diversity and Remuneration of the Board of Directors balanced with high Public Visibility will be followed by an increase in Firm Performance.
Analisis Penerapan Konservatisme Akuntansi dalam Perspektif Positive Accounting Theory Pada Bank Umum Syariah di Indonesia Annisa Helfie Syafila; Reni Oktavia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.1566

Abstract

The objective of this research is to examine the implementation of accounting conservatism in the context of positive accounting theory, which includes the bonus plan, debt covenant, and political cost hypothesis. The study focused on 45 Islamic Bank Companies listed on Financial Services Authority (OJK) between 2017 and 2021, and the sample was chosen using purposive sampling based on specific criteria. The multiple regression technique was employed for analysis. The results indicate leverage and firm size have a positive effect on accounting conservatism, while capital intensity has a negative effect on accounting conservatism. Public and managerial ownership do not have an impact on accounting conservatism. Therefore, the study concludes that accounting conservatism is affected by leverage, firm size, and capital intensity.
Co-Authors Ade Widiyanti Annisa Helfie Syafila Lindrianasari LIZA ALVIA Muhammad Nur Kalidasa Niken Kusumawardani Ninuk Dewi Kesumaningrum Samuel Simanjuntak Widya Rizki Eka Putri Winda Septiani