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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Kelola: Jurnal Manajemen Pendidikan Al Tijarah Satya Widya Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Ekonomi dan Bisnis International Journal of Supply Chain Management JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Economics and Finance in Indonesia Jurnal Ilmiah Manajemen Kesatuan Quantitative Economics and Management Studies Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Sustainable Business Journal Kelola: Jurnal Manajemen Pendidikan KINERJA : Jurnal Ekonomi dan Bisnis
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Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Transportation Other

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Journal : Perspektif Akuntansi

 1 
Bias Status Quo dan Pencatatan Akuntansi : Studi Exploratif Nariswari Warashinta; Supramono Supramono
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p029-046

Abstract

This study aims to analyze the status quo bias as the reason MSME owners do not make accounting records. Exploratory Study was used in this study and data were obtained through interviews with five MSME owners in Salatiga City who are engaged in grocery and culinary businesses and they do not make accounting records. The results of the study indicates that there is a tendency for MSME owners to experience a status quo bias so that they do not make accounting records. This is because they feel comfortable, ignore the opportunity for accounting profits, stop at their desire and they feel worried about the risks that will be faced if they make accounting recods. Another finding is that the status quo bias is not permanent or dynamic,, so that if MSME owners are given certain treatment, they are likely to be willing to make accounting records
Bias Status Quo dan Pencatatan Akuntansi : Studi Exploratif Nariswari Warashinta; Supramono Supramono
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p029-046

Abstract

This study aims to analyze the status quo bias as the reason MSME owners do not make accounting records. Exploratory Study was used in this study and data were obtained through interviews with five MSME owners in Salatiga City who are engaged in grocery and culinary businesses and they do not make accounting records. The results of the study indicates that there is a tendency for MSME owners to experience a status quo bias so that they do not make accounting records. This is because they feel comfortable, ignore the opportunity for accounting profits, stop at their desire and they feel worried about the risks that will be faced if they make accounting recods. Another finding is that the status quo bias is not permanent or dynamic,, so that if MSME owners are given certain treatment, they are likely to be willing to make accounting records
Green Innovation, Environmental Management Accounting, dan Nilai Perusahaan: Mampukah Reputasi Perusahaan Berperan Sebagai Pemediasi? Hellenikapoulos , Maria; Supramono, Supramono
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p231-252

Abstract

Stakeholder demands for firms to operate by paying attention to environmental aspects make firms implement GI and EMA. This can attract investors and increase firm value. This research aim to re-examine the relationship between GI and EMA on firm value and examine the role of firm reputation as mediator. Samples of this study were firms registered on BEI and PROPER in 2019-2022 using purposive sampling. This research used Eviews 12. The results show that GI has positive effect on firm value while EMA has negative effect on firm value. Meanwhile, firm reputation has not proven to mediate the relationship between GI and EMA on firm value.
Keberhasilan Harga Saham dan Aksi Stock Split Ramania, Yosepphira Intan Permata; Supramono
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p38-57

Abstract

Stock split is a corporate action taken by a company to increase stock liquidity. There is a phenomenon of companies that failed and succeed after carrying out stock split actions. This study aims to examine the company's financial performance and market performance against the success of the stock price after the stock split. The sample of this study is companies listed on the Indonesia Stock Exchange and conducted a stock split in the period 2018 – 2021, using purposive sampling and obtained 41 companies. For the benefit of hypothesis testing using multiple linear regression analysis techniques. The results of the study that financial performance and market performance had no effect on the success of the stock price after the stock split. The results of this study imply that the stock split has not been able to be used as a signaling instrument about the company's positive prospects.
Co-Authors aenul asfia Agung Wibowo Akbar, Savira Ana Fauziah Anita Mustika Sari Anjari, Adzkia Puspa anto, erli puji Ardiani Ika Sulistyawati asfia, aenul Atika Atika Bambang Suteng Sulasmono Beta Ubaya Nindya Chaeriyah, Iqra Chatarina Umbul Wahyuni Cholillah, Syifa Christine Gracia Setyawati Cindy Christine Nanna Della Gracia Yudistya Putri Denia Maulani Dharma, Danang Setya Diah Yudhawati Donny Kurniawan Erpina Desy Desy Sihombing Erwin Mulyana, Erwin Fauzan, Irfan Hadi Firda Nisafera Ulfa Handayani, Laras Ayu Fitri Handita Sari Handita Sari, Handita Hari Sunarto Hellenikapoulos , Maria Hilda Saranita Momongan, Hilda Saranita Holisah, Ika Nur Indarto Indarto Indarto Intiyas Utami Ira Ardianing Saputri Isnadia, Inggit JT Lobby Loekmono Jubelina Jubelina Krisnata Dwi Suyanto Kusdianto, Sholeh Lestari, Dini Egi Lestari, Nur Fitriani Putri Lestari, Rohmini Indah Marisa Wandita Masruri, M. Anwar Matruty, Eko Suseno HR Meylani Aljeinie Tijow, Meylani Aljeinie Mulyana, Muhammad Ugi Nasution, Armansyah Niati, Atikah Indah Noventris Ratnawati Radja Novriyanthi Taungke, Novriyanthi Nurasila, Ersah Nurhayati, Immas Nurmaalasari, Siti Nurmala Sari Prasetyowati, Riris Aishah Putra, Riki Ade Raden Mohamad Herdian Bhakti Rahmawati, Rinrin Ramadan, Dicky Ramadhanty, Dini Ramania, Yosepphira Intan Permata Rasiman Rasiman Renea Shinta Aminda Rietveld, Piet Sari, Dewi Mesta Septianti, Ajeng Sholahuddin, Mohammad Siti Maamarah, Siti Sobari Sobari Suhendri Suhendri Sunardi Sunardi Sunardi Sunardi Sundara, Revan Julian Theresia Woro Damayanti Titing Suharti Verni Asvariwangi Widodo, Arief Wina Meilia Waspadiana Handoko, Wina Meilia Waspadiana Wulan, Dara Ratna Yaqin, Fahlevi Ainul Yohanes Andri Yuwono, Prapto