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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-JURNAL AKUNTANSI E-Jurnal Akuntansi Jurnal Sipakatau
Erwin Saraswati
Brawijaya University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi Hidayat, Imam; ., Rosidi; Saraswati, Erwin
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially. Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.
TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Edvandini, Levinda; Subroto, Bambang; Saraswati, Erwin
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan bid ask spread sebagai proksi dari asimetri informasi. Sampel dalam penelitian ini adalah 129 perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2008 dan 2012. Penelitian ini menggunakan analisis regresi dan uji beda Paired-Sample t Test. Hasil penelitian menunjukkan bahwa terjadi peningkatan kualitas informasi laporan keuangan dan asimetri informasi mengalami penurunan setelah adopsi IFRS. Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.
Value Relevance dari Earnings dan Cash Flow: Pengujian Dikaitkan dengan Siklus Hidup Perusahaan Saraswati, Erwin
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.104

Abstract

Black (1998) menguji tentang value relevance dari earnings dan komponen  cash flow  yang  dikaitkan  dengan  siklus  hidup perusahaan,  karena  value  relevance earnings  dan cash flow akan berbeda di setiap siklus  hidup perusahaan.  Pengujian ini mencoba untuk menguji kembali penelitian Black (1998) dan Sari (2001) yang melihat kemampuan laba dan komponen arus kas dalam menjelaskan variasi nilai pasar ekuitas (value relevance) pada setiap tahapan siklus hidup perusahaan, dengan mengambil periode setelah krisis. Hasil pengujian tidak dapat menjelaskan hubungan yang signifikan pada setiap tahapan siklus hidup perusahaan. Kata Kunci: Value relevance, siklus hidup perusahaan, earnings dan cash flow.
Kesuksesan Implementasi SIMDA untuk Meningkatkan Akuntabilitas Pengelolaan Keuangan Pemerintah Oktavia, Dwi Dayanti; Saraswati, Erwin; Baridwan, Zaki
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.399 KB) | DOI: 10.18382/jraam.v2i1.65

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AbstractThis research aimed to analyze the factors that influence regional management information system (SIMDA) using modified DeLone and McLean model approach in the government of Palangka Raya. This study applied a quantitative approach with the questionnaires as data collection techniques. Data analysis using Structural Equation Model (SEM) with 2.0 SmartPLS program. The sample used in this study were 84 respondents drawn from 28 SKPD Government of Palangkaraya. The results of this study indicate that construct quality systems affect the use and satisfaction of users, then the importance of the system affect the user satisfaction and user satisfaction effect on net benefitsAbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kesuksesan sistem informasi manajemen daerah dengan pendekatan model DeLone dan McLean yang dimodifikasi pada pemerintah Kota Palangka Raya. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai teknik pengumpulan data. Analisis data menggunakan Structural Equation Model (SEM) dengan program SmartPLS 2.0. Sampel yang digunakan dalam penelitian ini adalah 84 responden yang diambil dari 28 SKPD Pemerintah Kota Palangka Raya. Hasil penelitian ini menunjukkan bahwa konstruk kualitas sistem berpengaruh terhadap penggunaan dan kepuasaan pengguna, selanjutnya pentingnya sistem berpengaruh terhadap kepuasaan pengguna dan kepuasaan pengguna berpengaruh terhadap manfaat bersih.
Analisis Kinerja Perusahaan dengan Menggunakan Balanced Scorecard dan Data Envelopment Analysis Prasetya, Hanung Eryadi; Subroto, Bambang; Saraswati, Erwin
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.458 KB) | DOI: 10.22219/jrak.v5i1.4989

Abstract

The objective of this research is to understand cooperation performance using integration of Balanced Scorecard and Data Envelopment Analysis an to analyze the eficiency and efectivity level by utilizing Data Envelopment Analysis based on criteria in Balanced Scorecard. The sampling determination method used non probability sampling. The research data were collected from Cooperation Agency in Jombang Regency. The data analysis instrument was performance assesment using Balanced Scorecard Perpective based on financial perspective, customer, internal bisnis, learning and growth, and also eficiency calculation using DEA output oriented model. The result of this research concludes : from financial perspective is has been there was performance improvement in 2014 and 2 Cooperation were eficient; from customer perspective it has been discovered that there was performance decline in 2014 and 2 Cooperation were eficient; from internal bisnis perspective, it has been detected that there was performance improvement in the last year and 2 Cooperation were eficient; from learning and growth perspective, it that only one Cooperation was able to reach maximum eficiency. Keywords: Performance, DEA, BSC, Efficiency
Corporate Governance Mechanisms and Voluntary Disclosure Saraswati, Erwin; Azzahra, Alfizah; Sagitaputri, Ananda
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p82-94

Abstract

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure. 
ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL Aviyanti, Richo Diana; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose —  Accounting is not only about the final result (financial statements) but also about the process towards the final result (system). The process will produce useful information as a guide for making decisions that are considered the most profitable. Often, this process is related to human behaviour because humans are both users and producers of information. Therefore, this study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems.Design/methodology/approach —  Data obtained through online questionnaires filled out by 247 active users of OVO electronic payment systems. The analysis method used is a structural equation regression model (Structural Equation Modeling/SEM) with a Partial Least Square/PLS test tool.Findings —  Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating condition significantly affect electronic payment systems' actual use.Practical implications — Electronic payment system service providers are advised to provide a useful system for meeting daily needs, complete transactions faster, and increase user performance and productivity. The study results show that consumers prefer electronic payment systems that are useful, time-saving, flexible, and increase productivity. Electronic payment system service providers are advised to provide a system that is easy to operate and easy to learn. The study results show that consumers prefer systems that are easy to operate, easy to learn, and easy to become skilled at when using them. Electronic payment system service providers are advised to provide electronic payment application systems that can be used by all types of devices, provide features that explain how to operate and continue to maximize their functions. The government is advised to also support the implementation of electronic payment systems by providing clear legal regulations on consumer protection and satellite internet networks. The results showed that accessing electronic payments requires the support of infrastructure, resources, and knowledge.Originality/value — The study results can add to the empirical evidence on sustainable use of electronic payment systems modeled directly against actual use. Electronic payment service providers must provide a system that is useful to meet needs, complete transactions faster, and improve system users' performance and productivity. Electronic payment service providers must provide a system that is easy to operate and easy to understand how to use. Electronic payment service providers can take advantage of the social environment to share information about the system's usability and convenience with potential users and users. Electronic payment service providers must add a brief and clear way of using the system, ensuring that electronic payment applications can be operated on all types of smartphones with maximum functionality. The government can help provide the infrastructure to support implementation and consumer security through regulation and internet network provision.Keywords —  Accounting; System; Electronic Payments; UTAUT; and Actual Use.Paper type —  Positive Paradigm Research Paper 
CARBON ACCOUNTING, DISCLOSURE AND MEASUREEMENT: A Systematic Literature Review Saraswati, Erwin
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.2

Abstract

ABSTRACTPurpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles.Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations.Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s.Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.Keywords — Climate change, carbon accounting, adaptationandmitigation, carbon-footprint approach.
Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk? Erwin Saraswati; Anastasia Putri Lestari; Ananda Sagitaputri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.984 KB) | DOI: 10.22219/jrak.v11i1.14961

Abstract

This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.
The Moderation Of Intellectual Capital And Information Asymmetry In The Effect Of Voluntary Reporting On Stock Return Wardatul Jannah; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.881 KB) | DOI: 10.22219/jrak.v11i3.18573

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Abstract Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Almi Hafiz Almi Hafiz Alvi Syahri Ramadhan Alviona, Adinda Vira Alya Diajeng Pangestu AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah ‘Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Ema Aulia Erwanti Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farda, Agustin Aulia Fia Rahma Firda Ainun Nabila Fransiska Novina Hayu Indrianti Gabriela Vidiananda Galih Prasetiyo Hadiwibowo, Imam Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi Kartika, Ita Yuni kevin labbeik Kurniansyah, Firdaus Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nadliroh, Ratna Syifaun Nila Trisna Syanthi Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Ramadhan, Alif Rizki Retnowati, Wulan Rinto Ariwibowo Rosidi . Rosidi Rosidi Rusydi, M.Khoiru Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wuryan Andayani Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan