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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting Aptisi Transactions on Management JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi AICS International Journal Administration, Business & Organization International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Simon, Febryanti
Pradita University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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Uji Komparasi Abnormal Return, Trading Volume, Trading Frequency, Dan Bid-Ask Spread Sebelum Dan Sesudah Share Split Tania Hayu Safira; Febryanti Simon
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (962.001 KB) | DOI: 10.31937/akuntansi.v8i2.580

Abstract

This study is event study that was conduct to examine the differences of abnormal return, trading volume, trading frequency and bid-ask spread before and after the events of share split. The object of this research is the companies that did share split and listed in Indonesia Stock Exchange in 2008 - 2015. The samples are 30 companies chosen by purposive sampling method. The criteria are the company did not do corporate action right issue, pre-emptive rights, a share dividend and bonus shares in the same year with share split. Event window used in this study was 30 days consisting of 15 days before and 15 days after the share split. Data analysis technique begins with a test of normality using Kolmogorov – Smirnov and transform for unnormally distributed data. Then, test of hypothesis using Paired t – test to compare the differences before and after share split. The results of this study showed that volume trading activity and trading frequency had significant differences before and after the share split. While, variable abnormal return and bid-ask spread had not significant differences before and after the share split. Keywords: Abnormal return, bid-ask spread, share split, trading frequency, trading volume.
Real Earnings Management, Firm Performance, and Corporate Governance Mechanism Maria Stefani Osesoga; Rosita Suryaningsih; Febryanti Simon
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.576

Abstract

The purpose of this study is to analyze the impact of real earnings management on firm performance and the impact of corporate governance as an intervening variable in the relationship between real earnings management and firm performance. The object are companies include in Corporate Governance Perception Index during 2015-2019 and listed in Indonesia Stock Exchange (IDX) and analyzed by using path analysis method. Real earnings management has a significant effect on the firm performance. Furthermore, with corporate governance mechanism within the company, real earnings management significantly affect firm performance. This research is meaningful, but has limitations. The result cannot be generalizing because the sample only companies that listed in CGPI and IDX period 2015-2019. The research implication are as follows: top level management should be cautious about credit policy, cash flow from operation, discretionary expenditures, and production. Earnings management is one of variable that the most prevalent in recent studies but the proxy for earnings management in the recent studies used discretionary accrual. In this research, real earnings management is used to indicate earnings management which measured by abnormal cash flow from operation. Thus, it may provide some contribution to the literature.
THE EFFECT OF LIQUIDITY, GOOD CORPORATE GOVERNANCE, AND COMPANY SIZE ON COMPANY’S FINANCIAL PERFORMANCE (STUDY IN THE PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Angelia Shavira Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this study is to determine and analyzed the impact of pandemic time of covid 19 to financial performance of company that can be analysed from 3 variable independent, such as: liquidity, good corporate governance, and company size. The research is in companies that listed in Indonesian Stock Exchange (IDX) during pandemic time of covid 19. The sampling technique used purposive sampling and the type of data uses is quantitative with regression analysis method. Based on the test results, it is concluded that institutional ownership has a significant effect on the company's financial performance. Besides having its own meaning, this research also has its own limitations. First, analysis only for Indonesia area (because researcher only took the sample only from companies that listed in IDX). If the sample of companies increases and different countries will give different result and analysis. Second, this research only analyzed the impact during second quarter during pandemic time, if time is extended for one year, will be give different result and supposed to be if the time extended, the result will give more implications. The research implication are as follows: For all high level management in companies, to strengthen decision making during pandemic time of covid 19 should be check and analyzed the financial statement of companies and can give more valuable interpretations analysis for all the user of financial statement.
REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Yovita Ariani; Hansel Angga Winata
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI INFLASI DI INDONESIA (STUDI PADA MASA PANDEMI COVID-19) Febryanti Simon
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.626

Abstract

Inflation is one of the indicators in measuring the economic stability in a country. The purpose of this study is to determine and analyzed the impact of pandemic time of covid-19 to inflation in Indonesia. In this research, there are three factors that can effect to inflation; exchange rate, BI rate and money circulation. Data that used in this research in secondary data that collected from www.bi.go.id and www.bps.go.id. Based on the result, it is concluded that BI rate has a significant effect on the inflation. Then, the other variables; exchange rate dan money circulation has no significant effect to inflation.
Analysis of the Implementation of PSAK No. 2 in Healthcare Sector Companies in 2021-2022 Alfayed, Jonathan Tristan; Wahyuni, Nabillah Nur; Anastasia, Anastasia; Simon, Febryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The cash flow statement is an integral part of the company's financial statements in each period. This indicates that the statement of cash flows is significant, especially in helping users of financial statements in decision-making. Therefore, the company must be able to prepare a cash flow statement following the provisions set by PSAK No. 2 which regulates the cash flow statement. This study aims to identify the cash flow statement of each healthcare sector company in 2021-2022 and its application following the provisions of PSAK No. 2. This study uses a descriptive qualitative method using purposive sampling techniques to collect secondary data that has been published by the IDX official website related to healthcare sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The results of the research that has been conducted show that healthcare sector companies have implemented cash flow statements following the provisions stipulated by PSAK No. 2, but it is known that there are still several elements in the company's cash flow statement that do not follow the provisions specified by PSAK No. 2.
Emotional Artificial Intelligence and Brand Association: A Neuro-Bibliometric Study Rachman, Adryan; Karina Diandra, Prita; Simon, Febryanti
International Journal Administration, Business & Organization Vol 5 No 3 (2024): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.24.393

Abstract

This study conducts a comprehensive bibliometric analysis to explore the research landscape in neuromarketing and brand association. With a growing interest in the neural mechanisms influencing consumer behavior, neuromarketing leverages neuroscientific techniques like fMRI, EEG, and eye tracking to uncover subconscious decision-making processes. The study aims to map research trends, identify key themes, and highlight influential works within this field. Using data from Scopus and Web of Science, the methodology includes examining publication growth, geographic distribution, co-authorship networks, and keyword co-occurrence over the past two decades. The data collection process employed effective keywords such as "neuromarketing," "brand association," "EEG," "fMRI," and "consumer behavior," ensuring a comprehensive dataset of peer-reviewed articles. The findings reveal significant growth in publications, with notable contributions from North America and Europe, and increasing input from Asia. Key insights highlight the central role of emotional engagement, sensory marketing, and the integration of advanced technologies like AI and deep learning in neuromarketing research. The study emphasizes the need for more longitudinal studies to understand the long-term impacts of neuromarketing strategies and calls for cross-cultural comparisons to enhance the global applicability of the findings. Concluding, the research identifies literature gaps and offers practical recommendations for marketers to leverage neuromarketing techniques to boost consumer engagement.
Influence of Macroeconomics Factors, Profitability, and Stock Trading Volume on Stock Prices in The Years 2019-2021 Anisa Fitriani; Febryanti Simon
APTISI Transactions on Management (ATM) Vol 8 No 1 (2024): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v8i1.2165

Abstract

The Covid-19 pandemic, which struck Indonesia in March 2020, impacted various sectors, including the capital market. The capital market, which primarily served as a source of funding for investors, was also affected. This research was designed to examine the impact of economic elements on the share prices of manufacturing sectors amidst the Covid-19. The aspects under examination encompassed exchange rate, inflation, probability, and stock trading volume. This research employed data from all total of 171 manufacturing industry firms listed on the Indonesia Stock Exchange (IDX) over the period from 2019 to 2021 . The research method used is a quantitative method. The total sampling technique used resulted in a sample of 59 (fifty-nine) companies that met the research criteria. The method of data analysis employed is panel data regression analysis, utilizing the Random Effect Model (REM) estimation, which is tested using Eviews 12. The findings indicate that profitability significantly influences stock prices, while exchange rate, inflation and stock trading volume do not have a significant effect on the stock prices of manufacturing companies during 2019-2021. Based on the simultaneous test result obtained, exchange rate, inflation, profitability, and stock trading volume have a significant effect on stock prices.
Influence of Profitability, Audit Quality, and Corporate Governance on Earnings Management Hansel Angga Winata; Febryanti Simon
APTISI Transactions on Management (ATM) Vol 8 No 2 (2024): ATM (APTISI Transactions on Management: May)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v8i2.2234

Abstract

This study investigates the impact of profitability, audit quality, the composition of independent board commissioners, managerial ownership, and institutional ownership on earnings management. The population for this research comprises all manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021. It adopts a correlational research design with naquantitative approach. Data collection involves secondary data obtained through purposive sampling. The sample size consists of 32 companies, resulting in 96 observations. The study employs various analytical techniques, including classic assumption tests such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. Findings reveal that managerial ownership negatively influences earnings management, exhibiting a significant result of 0.036. Conversely, profitability, audit quality, the composition of the independent board of commissioners, and institutional ownership do not significantly affect earnings management, as their significance results exceed 0.05.
ANALISIS DAMPAK IMPLEMENTASI PSAK 116 PADA LAPORAN KEUANGAN Febryanti Simon; Wieke Mutiara; Susan Febrina Pramono; Patricia Tanuwijaya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5165

Abstract

Analisis dampak implementasi PSAK 116 pada industri transportasi merupakan salah satu topik yang menarik untuk dibahas karena perubahan yang terjadi cukup signifikan, terutama bagi industri yang banyak melakukan sewa, seperti industri transportasi. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif, yaitu dengan melakukan perhitungan rasio serta persentase perubahan yang tersaji dalam Catatan atas Laporan Keuangan pada emiten ASSA, CMPP, BPTR, GIAA, IMJS, TRJA, dan WEHA untuk Tahun 2019. Hasil penelitian menunjukkan bahwa perubahan rasio hanya terjadi pada dua perusahaan, yaitu GIAA dan CMPP. Perubahan terjadi karena adanya restatement pada laporan keuangan serta adanya reklasifikasi pada nilai aset. Rasio perusahaan lain tidak mengalami perubahan karena perusahaan tidak melakukan restatement atas laporan keuangan yang dimiliki. Perusahaan tersebut menyajikan dampak implementasi PSAK 116 pada CALK yang dimiliki. Perubahan tersebut dihitung menjadi persentase dan dianalisis penyebabnya. Penulis mengasumsikan bahwa perubahan yang terjadi bernilai lebih dari 10%, maka perubahan bersifat signifikan. Dalam penelitian ini, terdapat perusahaan yang mengalami perubahan secara signifikan, tidak signifikan dan juga tidak mengalami perubahan sama sekali. Perubahan terjadi karena adanya reklasifikasi sewa di atas satu tahun dari prepaid menjadi Right-of-Use Asset. Pada saat dicatat sebagai prepaid, perusahaan menggunakan nilai perolehan, sedangkan Right-of-Use Asset dicatat dalam present value. Perbedaan penggunaan nilai menyebabkan adanya perubahan pada nilai laba tertahan. Perubahan nilai utang terjadi karena adanya nilai kontrak yang harus dibayarkan di masa depan, sehingga menambah lease liability, sedangkan perusahaan yang tidak mengalami perubahan sama sekali hanya melakukan reklasifikasi dari prepaid menjadi Right-of-Use Assets sesuai dengan nilai perolehannya.
Co-Authors Adryan Rachman Alfayed, Jonathan Tristan Anastasia Anastasia Angelia Shavira Putri Anisa Fitriani Clarissa Maya Devi Diandra, Prita Karina Hansel Angga Winata Hartsetyo, Angelia Putri Maria Stefani Osesoga Michael Michael Murwarningsari, Etty Patricia Tanuwijaya Rosita Suryaningsih Safira, Tania Hayu Sistya Rachmawati Sudrajat, Kansa Dwi Putri Angelina Susan Febrina Pramono Tania Hayu Safira Wahyuni, Nabillah Nur Wieke Mutiara William Widjaja Yovita Ariani