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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Fokus Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan Economics and Business Management Journal
Diah Hari Suryaningrum
Department Of Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Suryaningrum, Diah Hari
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Kemampuan Mahasiswa Berkomunikasi Lisan Melalui Proses Belajar Mengajar Hari Suryaningrum, Diah; Takarini, Nurjanti
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 2 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i2.54

Abstract

Basically improvement effort of competency and lecturer professionality becoming main attention of Higher Education Directorate General (Ditjen DIKTI). This thing based on conception that lecturer is one of a real important component in learning process, and directly influences improvement of quality of learning process for student. In working professionally, faculty of economics graduate hardly requires ability to oral communication. This research purpose to analyze ability of learning process in the effort increasing ability to oral communication of students. Ability to oral communication will be proxy without existence of fear in communicating.Base on research purpose, primary data applied in this research. Research population are junior students on academic year 2006/2007 and senior students which has gone through more than 120 sks. Both consist of economic development, economic management, & economic accountancy study program. The number of the students are noted about 636 junior and 738 senior students. From this two sub population amounts which not homogeneous, selected 468 students as sample base on Slovin formula and by using probability sampling technique. As respondent, the students are met when they are present in campus and not receiving lesson, during research period. Only 427 units data which can be analyzed by using ANOVA. Result of research indicates that there is no difference level of fear to oral communication between junior students with senior student. Under assumption that junior students and senior student as homogeneous population, then this result can concluded that learning process can increase ability of oral communication of students.Keywords: Oral Communication, Learning Process
Relevance Of Historical Cost And General Price Level Accounting On Financial Statement Analysis : An Empirical Study of State-Owned Companies Listed on Jakarta Stock Exchange (BEJ) Hari Suryaningrum, Diah
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.62

Abstract

Laporan Keuangan dibuat berdasarkan pada unit moneter dan akuntansi nilai historis atau akuntansi tradisional. Laporan Keuangan tersebut berasumsi bahwa harga (unit moneter) adalah stabil, sehingga laporan tersebut tidak mengakui adanya perubahan pada tingkat harga umum atau pada tingkat harga khusus. Dengan demikian, jika ada perubahan daya beli (perubahan harga), laporan keuangan historis secara ekonomis tidak relevan bagi pengambilan keputusan.Perbedaan antara akuntansi historis dan akuntansi perubahan harga telah berlangsung bertahun-tahun. Demikian juga terdapat perbedaan pada hasil-hasil penelitian di bidang tersebut. Penelitian ini bertujuan untuk menguji kembali relevansi akuntansi tingkat perubahan harga dengan akuntansi historis pada perusahaan-perusahaan milik Negara (BUMN) yang terdaftar di Bursa Efek Jakarta (BEJ). Pengujian dilakukan terhadap rasio-rasio keuangan, untuk mengetahui apakah ada perbedaan yang signifikan antara rasio keuangan berdasar akuntansi tingkat harga umum dengan akuntansi historis.        Dengan menggunakan paired sample t – test dan Wilcoxon match pair test, hasil penelitian ini menunjukkan bahwa dari sembilan kategori rasio keuangan, hanya dua kategori yang tidak signifikan. Kedua kategori rasio tersebut adalah profitability dan return on investment. Tujuh rasio yang lain terbukti signifikan, yaitu short term liquidity, long term solvency, productivity, leverage, indebtedness, investment intensiveness, dan equity. Hasil penelitian ini menunjukkan bahwa akuntansi dengan penyesuaian tingkat harga umum dibutuhkan dan relevan pada pelaporan keuangan. Keywords: rasio keuangan, akuntansi tingkat harga umum, akuntansi historis, perubahan harga
PENINGKATAN KEMAMPUAN BERKOMUNIKASI LISAN DAN KECERDASAN EMOSIONAL DALAM KURIKULUM AKUNTANSI DITINJAU DARI PERSPEKTIF GENDER (Studi Empiris terhadap Mahasiswa Akuntansi UPN “Veteran” Jawa Timur) Suryaningrum, Diah Hari
Journal of Accounting and Strategic Finance Vol 1, No 2 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this research are first, to prove that in the graduate education specially in accounting education, accounting curriculum is adequate in providing the students with other competences as well as cognitive skill. Second, to prove the influence of accounting education on emotional quotient (EQ) and the oral communication capability on the gender perspective. The special emphasis on the issue of gender in this study, with the consideration that there has been increasing recognition number of women accountant. Women role in the accounting history proved that in their household, women were responsible for the house financial. Thus, women have been practicing accounting and increasing their role within feminism as an accountant in their professional works and in education.This research employed new students and students who are finishing their accounting education. Hypotheses test used univariate and multivariate n-Way Anova. The results indicated, first, that there was no difference between women and men on the basis of their EQ and oral communication skill. It is proved that women are no less skilled than men, women have the same capability with men. Second, it indicated that there was a difference between new students’ EQ and oral communication skill and the finishing students. It is proved that curriculum of accounting education has significant impact on students’ skill. Key words: Gender, emotional quotient, oral communication skill.
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Suryaningrum, Diah Hari
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan dengan Komite Audit sebagai Variabel Moderasi Alifia Riyadlotus Sholihah; Diah Hari Suryaningrum
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.805

Abstract

Pengungkapan lingkungan di Indonesia masih rendah karena belum ada pedoman yang pasti untuk pelaporan kinerja lingkungan perusahaan. Tujuan penelitian adalah untuk menguji dan membuktikan serta mengetahui komite audit memperkuat pengaruh faktor pengungkapan lingkungan. Menggunakan data sekunder dan jenis penelitian kuantitatif. Populasi penelitian 104 perusahaan yang terdiri dari perusahaan sektor pertanian dan sektor industri dasar & kimia terdaftar di BEI. Menentukan sampel menggunakan metode purposive sampling diperoleh 12 perusahaan dengan periode 2015-2019 sehingga diperoleh 60 data. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan dan REM tidak berpengaruh terhadap pengungkapan lingkungan. Komite audit tidak dapat memoderasi faktor-faktor pengungkapan lingkungan.
The Compliance of Motor Vehicle Taxpayers: An Experimental Research Joicenda Nahumury; I Wayan Wisnu Utama; Diah Hari Suryaningrum
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.44

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
Accounting Students Perceptions on Factors Affecting Career Choices Donny Dwi Cahyadi; Sari Andayani; Diah Hari Suryaningrum
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.63

Abstract

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
PENGARUH KOMPETENSI WIRAUSAHAWAN TERHADAP KINERJA USAHA MIKRO KECIL MENENGAH KOTA MADIUN DENGAN PEMBIAYAAN BANK SEBAGAI VARIABEL INTERVENING Satriabayu Rifantama; Diah Hari Suryaningrum
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2619

Abstract

UMKM have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of UMKM can encourage the development of the nation's economy. The purpose of this study was to examine and analyze the effect of Entrepreneurial Competence, and Bank Financing as intervening variables on MSME Business Performance. The population in this study is all UMKM in Madiun City in 2020 as many as 36.555 UMKM. Researchers took samples using purposive sampling technique. The sample that researchers used in this study was 126 research samples. The analysis used in this research is partial least square. Based on the results of the study, it can be concluded that the entrepreneurial competence variable influences and contributes to the business performance of UMKM in UMKM in Madiun City. Entrepreneurial competence influences and contributes to bank financing for UMKM in the city of Madiun. Competence of entrepreneurs with bank financing as an intervening variable affects the business performance of UMKM in UMKM in the city of Madiun. The implications and suggestions are that entrepreneurs/entrepreneurs should monitor the movement of MSME business performance from year to year often to maintain the age of UMKM so that they continue to run over time. Keywords: Entrepreneurial Competence, Financing, UMKM Performance.
The Effect of Financial Distress, Internal Control, And Debt Structure on Earnings Management in Companies Registered in Indonesia Stock Exchange Puspanagari Putri Ridanti; Diah Hari Suryaningrum
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1630

Abstract

Earnings management is a manager's attempt to influence the information in the financial statements to trick stakeholders. Earnings management has two perspectives, namely positive and negative. If earnings management is practiced for a long period, it will be detrimental to the company. Managers have two main tools for performing earnings management: accrual earnings management and real earnings management. This study aims to test and prove the effect of financial difficulties, internal control, and debt structure on accrual and real earnings management. This research is quantitative by using multiple linear regression analysis methods. The sample selection used purposive sampling. The sample of this research is 28 manufacturing companies listed on the Indonesia Stock Exchange with five years of research, namely from 2015-2019. This research indicates that financial difficulties do not affect accrual earnings management but do affect real earnings management. Furthermore, this research suggests that companies experiencing greater financial difficulties carry out low real earnings management. Meanwhile, internal control and debt structure do not affect earnings management. The existing control variable only has an impact on the effect of debt structure on accrual earnings management.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Agustina, Vittya Nirmala Tri Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Amar, Muhammad Khoirul Arie Kusuma Dewa Arie Kusuma Dewa Aryo Prakoso Atika Putri Damayanti Aulia, Febrissa Putri Avi Sunani Azahro, Inayatul Sabilla Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo Damayanti, Atika Putri Damayanti, Sindhi Deby Andriani Jumaroh Dewi, Pintari Annisa Sukmanani Diarany Sucahyati Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Henoch Setyo Purnomo Henoch Setyo Purnomo I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Isti Choiril Mala Izaak, Wilma Cordelia Joicenda Nahumury Kenanya, Zerahya Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Luluk Desva Fitriah Masarrah, Syalia Mira Tri Wahyuni Moh. Frisal Al-Gamar Muhammad Azizi Yusuf Muhammad Hatif Haqqi Muhammad Yusril Rizky Affandi Munari Munari Nania Nuzulita Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha Putri, Amelia Putri, Nadila Maharani Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Sari Andayani Sari Andayani Satriabayu Rifantama Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofiyulloh, Mohammad Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Tri Wahyuni, Mira Utama, I Wayan Wisnu Wardani, Nadia Amalia Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi