Articles
<![CDATA[HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? ]]>
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>;
<![CDATA[Anna Isrowiyah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i3.9685
<![CDATA[This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.]]>
<![CDATA[Studi Komparatif Abnormal Return Pada Perbankan Yang Melakukan Pengungkapan Modal Intelektual ]]>
<![CDATA[Arya Aji Aditya]]>;
<![CDATA[Aang Afandi]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ InFestasi Vol 16, No 2 (2020): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i2.8090
<![CDATA[The research aimed to examine the effect of intellectual capital disclosing on abnormal returns and to compare the abnormal return difference after and before the uploading events of the annual report. The population was 43 banking companies listed on the Indonesian Stock Exchange from 2016 to 2018. Then, 41 companies were selected as the sample by using the Purposive Sampling Method. The data required were the company’s annual reports collected by using documentation method. Intellectual capital disclosure was collected by using content analysis, while abnormal return calculated using an event study approach. The data were analyzed with the Simple Linear Regression and Paired Sample T-Test Method. The Simple Linear Regression Method showed intellectual capital disclosure did not significantly affect abnormal returns. Meanwhile, comparative studies showed that no abnormal return differences detected after and before the events. Based on both analyses, it can be concluded the annual report was not used by market participants in Indonesia as one of the sources of reference in making investment decisions. Human capital, structural capital and relational capital information presented narratively, numerically, or monetarily in the annual report could not affect the share price of the company. Tujuan dari penelitian ini adalah menguji dampak pengungkapan modal intelektual terhadap abnormal return dan mengevaluasi perbedaan abnormal return sesudah dan sebelum hari peristiwa pengunggahan laporan tahunan. Populasi dalam penelitian ini yaitu 43 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2016 dan 2018. Melalui metode purposive sampling terkumpul sebanyak 41 sampel perusahaan. Data dalam penelitian ini yaitu laporan tahunan perusahaan yang dikumpulkan dengan metode dokumentasi. Untuk mencari nilai pengungkapan modal intelektual menggunakan metode analisis konten sedangkan untuk mengetahui abnormal return menggunakan pendekatan studi peristiwa. Data dianalisis dengan analisis regresi linear sederhana dan uji beda berpasangan. Hasil uji regresi linear sederhana menunjukkan pengungkapan modal intelektual tidak mempengaruhi secara signifikan abnormal return. Sementara itu, hasil uji beda menunjukkan tidak ada perbedaan abnormal return setelah dan sebelum peristiwa. Berdasarkan kedua analisis tersebut, dapat disimpulkan bahwa pelaku pasar di Indonesia belum memanfaatkan laporan tahunan sebagai salah satu sumber referensi dalam mengambil keputusan investasi. Informasi mengenai human capital, structural capital dan relational capital yang tersaji secara naratif, numerik, maupun moneter dalam laporan tahunan tidak mampu memengaruhi harga saham perusahaan.]]>
<![CDATA[Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan ]]>
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>;
<![CDATA[Elvira Handayani Soedarso]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v8i2.4112
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.]]>
<![CDATA[Human Capital Downturn Effect on Firm Performance in Tourism and Hospitality Industry ]]>
<![CDATA[Arya Aji Aditya]]>;
<![CDATA[Cindy Olivia Angkasaputra]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 2 (2022): Jurnal Manajemen Universitas Bung Hatta ]]>
Publisher : <![CDATA[Management Department, Faculty of Economics and Business, Universitas Bung Hatta ]]>
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DOI: 10.37301/jmubh.v17i2.20812
<![CDATA[The objective of this study was to investigate the relationship between human capital and firm performance in the hotel, restaurant, and tourism industry periode 2019-2020. This is quantitative study that provides use of the mutilple linear regression method. The secondary data collection was obtained at www.idx.co.id, including income statement and financial statement notes for period 2019-2020. The analaysis result show that human capital has an effect on a firm performance. Based on the analysis result, we can conclude the COVID-19 pandemic has forced firms to implement human capital strategic planning such as layoffs, voluntary salary reductions, and reduced working hours, all of which have a detrimental effect on firm performance.]]>
<![CDATA[Pengungkapan Paradigma Lintas Fungsional Sebagai Pemediasi Hubungan Modal Intelektual dan Kinerja Organisasi ]]>
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[The objective of this research was to examine the impact of Cross functional paradigm, as moderating variable that has not been examined in prior research,to the relationship between Intellectual Capital and organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed company atinfrastructure, transportation and utilities sector,Indonesian Stock Exchanges and used purposive sampling method. This study find that Cross functional paradigmhad negative significantly impact only to the effect of STVA, as one of intellectual capital component, to organization financial performance.]]>
<![CDATA[Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure? English ]]>
<![CDATA[Sinta Fatmaria Tantri]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.161
<![CDATA[This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.]]>
<![CDATA[Compare Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies ]]>
<![CDATA[Edra Arkananda Gultom]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.169
<![CDATA[This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.]]>
<![CDATA[Different Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)? ]]>
<![CDATA[Syefira Ramadhani]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.178
<![CDATA[A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.]]>
<![CDATA[Pengungkapan Paradigma Lintas Fungsional sebagai Pemediasi Hubungan Modal Intelektual dan Kinerja Organisasi ]]>
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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<![CDATA[This research aimed to analize the impact of Cross functional paradigm, as moderating variabel that has not been examined in prior researchs, to intellectual capital effect on organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The population of this research is listed company at infrastructure, transportation and utilities sector, in indonesian Stock Exchanges and used purposive sampling method to collect the data. This study found that cross functional paradigms had negative significantly impact to the effect of Value Added from Structural Capital, to organization financial performance. Abstrak Studi ini ditujukan untuk menganalisis pengaruh paradigm lintas fungsional, sebagai variabel pemediasi, yang belum pernah diuji pada penelitian sebelumnya, pada pengaruh modal intelektual pada performa finansial suatu entitas. Metode Least Square digunakan untuk menguji hipotesis. Populasi studi ini menggunakan perusahaan yang terdaftar pada sektor infrastruktur, transportasi, dan utilitas, pada Pasar Modal Indonesia dan menggunakan metode purposive sampling untuk pengumpulan data. Studi ini menunjukkan bahwa paradigm lintas fungsional memiliki pengaruh negatif signifikan terhadap hubungan antara Structural Capital Value Added STVA dan kinerja keuangan]]>
<![CDATA[PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN ]]>
<![CDATA[Elsya Panduwinasari]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Media Mahardhika Vol. 18 No. 2 (2020): January 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v18i2.154
<![CDATA[The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.]]>
