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All Journal Jurnal Administrasi Bisnis (JABis) Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Manajemen Dayasaing J-ISCAN : Journal of Islamic Accounting Research Journal of International Conference Proceedings COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Sri Suryaningsum
Fakultas Ekonomi UPN Veteran Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALYSIS OF THE REALIZATION OF DOMESTIC MARKET OBLIGATION POLICY ON NATIONAL ENERGY SECURITY INDEPENDENCE Oxaria Silviana Devi; Suryaningsum, Sri; Sutoyo
Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.302

Abstract

Prior to the implementation of the Domestic Market Obligation (DMO), coal mining companies preferred to sell coal to international users rather than use it for domestic utilization. A possible explanation for this is that the revenue that coal mining companies can earn internationally is more than domestically and market instability further limits coal supply options. This research aims to evaluate the effectiveness of the coal DMO in the context of national energy security in Indonesia during 2020-2023. It seeks to analyze the extent to which the policy has been realized and its implications for the country's energy landscape. Employing a post-positivism approach, this research utilizes qualitative data collection methods to gather insights on the implementation of the coal DMO policy. The study examines relevant documents and policy reports in the energy sector to assess the realization and impact of the Coal DMO. The findings show that the realization of the Coal DMO has not been optimal because the target was only achieved in 2022 and 2023. This is due to several factors, namely not all coal specifications are suitable for domestic power plants, there is a price disparity between domestic prices and international prices and the fines or compensation implemented are not sufficient to form sustainable compliance for coal mining entrepreneurs. The conclusions of this study contribute to the existing literature on energy policy and national security. It is also useful for policy makers, energy stakeholders and researchers interested in the dynamics of energy governance and security in Indonesia.
FINANCIAL DISTRESS PREDICTION ANALYSIS USING ALTMAN Z-SCORE, GROVER AND ZMIJEWSKI MODELS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD Oktafiraningsih; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.313

Abstract

This research aims to determine whether there are differences between the Altman Z-Score, Grover and Zmijewski models in predicting financial distress and to analyze the level of accuracy of the three models. This research method is quantitative descriptive research. This research was carried out on property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. The data used is secondary data in the form of company financial reports. The sample for this research was 20 companies in the property and real estate sector that received special notation from the IDX. The research results show that the three models are successful in predicting the company's financial distress conditions, but there are differences in the predictions, level of accuracy and type of error for each model. The Zmijewski model has the highest accuracy rate of 83% when compared to the Grover and Altman Z-Score models
Financial Distress, Institutional Ownership, and Earnings Management: Evidence from the Energy Sector Winata, Widya; Hastuti, Sri; Suryaningsum, Sri
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3559

Abstract

This study seeks to analyze the effect of financial distress on earnings management, focusing on institutional ownership as a potential moderating variable. Employing a quantitative research approach, this study utilizes secondary data sourced from the financial statements of energy industry sector companies listed on the Indonesia Stock Exchange (IDX) and the companies' official websites during the period 2019–2023. The purposive sampling technique was used to select a representative sample, ensuring relevance and data quality. The findings reveal that financial distress positively influences earnings management, indicating that companies experiencing financial difficulties are more likely to engage in earnings management practices, possibly as a strategic response to mitigate the appearance of financial instability. However, the study also finds that institutional ownership does not moderate the relationship between financial distress and earnings management. This suggests that the presence of institutional investors does not significantly alter or mitigate the impact of financial distress on a company's propensity to engage in earnings management. These results provide important insights for stakeholders, including regulators and investors, by highlighting the implications of financial distress on corporate reporting behavior and the limited role of institutional ownership in curbing earnings management practices
THE EFFECTS OF POLITICAL CONNECTIONS, CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FIRM VALUE IN BANKING SUB-SECTOR COMPANIES Etanntyo, Dimas Pandu; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.391

Abstract

Firm value is a calculation that describes the public's view of the company. The company value in this study will be measured using Tobin's Q. This study aims to provide an empirical explanation regarding the influence of the independent variables of political connection, corporate governance, and enterprise risk management. This study took the population of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The sample in this study was selected using purposive sampling method to find samples that fit the criteria and 226 samples were selected. The multiple linear regression analysis method was chosen for this study. This study has results, the three independent variables of political connection, corporate governance, and enterprise risk management have a partial and simultaneous effect on firm value.
ANALYSIS OF FINANCIAL AND NON-FINANCIAL FACTORS ON THE LEVEL OF UNDERPRICING IN COMPANIES CONDUCTING INITIAL PUBLIC OFFERING (IPO) ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2023 Arsinta Yuliana, Dhea; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.393

Abstract

This study examines to analyze empirical evidence regarding financial and non-financial factors on the level of stock underpricing when carrying out Initial Public Offering (IPO) on the IDX for the period 2018-2023. The underpricing phenomenon occurs when the offer price on the Initial Market is smaller than the share price at the close of the first day. the variables used in this study are Return on Asset (ROA) as X1, Debt to Equity Ratio (DER) as X2, and underwriter reputation as X3, Company Size as X4, Company Age as X5, and Net Profit Margin (NPM) as X6 and Underpricing Level as Y. This study uses secondary data in the form of company prospectus reports obtained through the Indonesia Stock Exchange. The number of samples used amounted to 268 companies with a purposive sampling method. The analysis technique is multiple linear analysis with IBM SPSS Version 26. Based on the results of data analysis shows that Underwriter Reputation affects the Underpricing Level. While ROA, DER, Company Size, Company Age, and NPM have no effect.
EID STUDY EVENT: STOCK PRICES AND STOCK TRADING VOLUME BEFORE AND AFTER EID 2024 IN THE ENERGY SECTOR Andhika, Bambang Mahendra; Suryaningsum, Sri; Fikri Dwi Prasetya
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.408

Abstract

This paper presents the results of the analysis of the Eid study event that affects stock prices and stock trading volumes before and after Eid in 2024 in the energy sector. The analysis was carried out by testing the difference in stock prices and differences in stock trading volumes before Eid compared to after Eid. The energy sector was chosen because it is a sector that is closely related to Eid, where during Eid, energy production in Indonesia is usually not as much as other days. The analysis tool used is compare mean paired differences because the research was conducted to test the Eid event with differences before and after Eid. This study uses a sample of ten energy companies consisting of coal mining companies, oil and gas companies, and energy facility support companies with 5 daily data points before and 5 days after Eid so that the total data is 50 stock price data and 50 stock trading data. The result is that the average mean of stocks and stock trading volume before Eid is lower than the mean after Eid. For the results of statistical data testing, the results are statistically that the stock prices before and after Eid are not different, although the mean stock price before Eid is lower when compared to the mean stock price after Eid. For the results of statistical testing of the stock trading volume variable, there is a significant difference; in this case, the trading volume before Eid is lower than the trading volume after Eid. This means that the 2024 Eid event has a real effect on changes in stock trading volume before and after Eid 2024. This study is useful for investors if they invest before Eid, especially in the energy sector during Eid 2024.
Net profit signaling as a consideration for purchasing shares before dividend distribution decisions Suryaningsum, Sri; Pronosokodewo, Baniady Gennody; Ayusulistyaningrum, Dyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.252

Abstract

The study results provide implications for investors that net profit alone does not guarantee that dividends will be distributed. This study analyzes the behavior of stock investors who only pay attention to net profit when buying shares, especially in PT Clipan Finance Indonesia Tbk (issuer code CFIN). The CFIN Stock phenomenon is significant to study because the 2024 Financial Report presents a 2x increase in net profit compared to the previous year. However, the results of the 2024 GMS did not distribute dividends, while the previous year distributed dividends. The investment phenomenon ahead of the GMS is an investment with a dividend profit motive. This investor behavior is evident in the increasing stock price ahead of the GMS. This is the basis for this research. This investor behavior is analyzed by moving stock prices ahead of the GMS. This study compares the stock price during the month before the GMS with the stock price two months before the GMS. These results also indicate that investors only pay attention to net profit. A sharp increase in net profit does not necessarily guarantee that dividends will be distributed.
GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ALAMTRI RESOURCE INDONESIA TBK Suryaningsum, Sri; Andhika, Bambang Mahendra; Roffiatun, Nelly
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.499

Abstract

This study analyzes the governance of energy intensity implementation at PT Alamtri Resource Indonesia Tbk. (2019-2023) through a quantitative descriptive approach, namely calculating energy intensity and then conducting a comparative analysis of similar sectors. The results show significant fluctuations: energy intensity jumped 54% (2020) and 202% (2023) during production expansion without technological innovation, but dropped drastically by 61% (2021) and 60% (2022) post-infrastructure investment. Comparatively, the company's performance is consistently above the average of the Indonesian mining sector (0.28 SBM/million Rp), with a gap of 20 times the minimum sector value (2019). This dynamic is influenced by internal factors (economic activity, technical efficiency) and external factors such as regulatory pressures on  Rencana Umum Energi Nasional (RUEN), dependence on national infrastructure (network losses of 8.2%), and fluctuations in commodity prices. The managerial implications emphasize continued investment in equipment updates, technology integration during expansion, and collaboration with governments to mitigate systemic challenges. These findings are the basis for operational policies to achieve national targets while mitigating the risk of inefficiency.
ANALYSIS OF FINANCIAL RATIO OF REGIONAL REVENUE AND EXPENDITURE BUDGET OF WEST JAVA PROVINCE Suryaningsum, Sri; Yuliani, Nina; Kusumastutik, Berliana; Tanjung, Rakyan Widhowati
Jurnal Ilmu Administrasi dan Bisnis Vol 18 No 1 (2020): Jurnal Administrasi Bisnis: JABis
Publisher : Program Studi Ilmu Administrasi Bisnis, UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jurnaladmbisnis.v18i1.10453

Abstract

Penelitian ini bertujuan untuk menganalisis rasio keuangan berdasarkan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Jawa Barat. Data yang digunakan adalah data sekunder dari Badan Pusat Statistik Provinsi  Jawa  Barat.  Metode  yang  digunakan  adalah  kuantitatif  dengan  menggunakan  beberapa  rasio keuangan,  yaitu  rasio  otonomi,  rasio  efektivitas,  rasio  efisiensi,  pangsa,  dan  pertumbuhan.  Berdasarkan hasil perhitungan yang telah dilakukan dari tahun 2013 hingga 2017 menunjukkan bahwa kinerja keuangan pemerintah  daerah  Provinsi  Jawa  Barat  dalam  hal  otonomi  masih  sangat  kurang  dengan  pola  hubungan instruktif dan tingkat rasio rata-rata sebesar 11,67%, sedangkan dari segi efektivitas dinilai sangat efektif karena  memiliki  rasio  rata-rata  131,19%,  dari  segi  efisiensi  rata-rata  99,5%  yang  menunjukkan  masih kurang inefisiensi. Dan untuk perhitungan porsi dan pertumbuhan anggaran pendapatan dan belanja daerah Provinsi Jawa Barat dari tahun 2013 hingga 2017, menunjukkan rata-rata pangsa 8,61%, dan pertumbuhan 211,96%.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Co-Authors Andhika, Bambang Mahendra Arsinta Yuliana, Dhea Ayusulistyaningrum, Dyah Etanntyo, Dimas Pandu Fikri Dwi Prasetya Ginanjar Setyo Nugroho Harleyngton, Carlo Hartati, Anies Siti Jasmine, Jasmine Kusharyanti Kusharyanti Kusumastutik, Berliana Maryanti, Siti Nur Muhammad Irhas Effendi, Muhammad Irhas Muhammad Irhas Effendy, Muhammad Irhas Nilmawati Nilmawati Nirwana, Nirwana Noto Pamungkas, Noto Nurmalasari, Putri Oktafiraningsih Oxaria Silviana Devi Pamungkas, Fajar Philadhelphia, Istiqomah Shinta Prasetio, Januar Eko Pronosokodewo, Baniady Gennody R. Hendri Gusaptono Raden Hendry Gusaptono, Raden Hendry Rasyid, Syarifuddin Ridzal, Nining Asniar Roffiatun, Nelly Satria N, Hari Kusuma Sri Hastuti Sri Wahyuni Sriyono Sriyono Sundari, Jualian Sutoyo Sutoyo Sutoyo Tanjung, Rakyan Widhowati Winata, Widya Yuliani, Nina Zuhrotun, Zuhrotun