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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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EFFECT OF INFLATION ON THE FINANCIAL REPORTS PRESENTATION : CONSTANT RATE ANALYSIS METHOD Hatta, Atika Jauharia
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

One information used by investor and others in making their decision is financial report. Management may communicate information about it plans or projections, but financial statement and most financial reporting are historical. To make it useful they should obtained some qualification such as relevant and reliable. An alternative to overcome this weakness by using general price level accounting methods. " Keyword: financial report, historical cost, general price level accounting, consumer price index."
HUBUNGAN SUMBER KONFLIK PEKERJAAN-KELUARGA DAN PENGATURAN JAM KERJA FLEKSIBEL DENGAN CAPAIAN KERJA AUDITOR Hatta, Atika Jauhari
Media Riset Akuntansi Vol 1, No 2 (2011): Agustus
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh dari sumber konflikpekerjaan-keluarga  dan pengaturan jam kerja fleksibel pada capaian pekerjaan pada profesi akuntan. Konflik  pekerj aan keluarga didefinisikan sebagai suatu bentuk konflik peran yang dikarakteristikkan  dengan adanya ketidakselarasan antara tanggung j awab di rumah dan tanggung j awab di tempat  kerja. Auditor sebagai boundary spanner memiliki potensi konflik dan ketidakjelasan peran  yang tinggi, dan merupakan profesi yang rentan akan kondisi konflik pekerj aan-keluarga. Studi  terdahulu telah menemukan hubungan negatif antara konflikpekerjaan-keluarga dengan kepuasan  kerja auditor. Penggunaan p engaturan j am kerja fleksibel pada karyawan KantorAkuntan Publik (KAP) diharapkan dapat meningkatkan kepuasan kerja dan memperkuat keinginannya untuk  tetap tinggal di perusahaan. Penelitian ini menggunakan mahasiswa Si di Yogyakarta sebagai  partisipan dalam desain eksperimen 2 x 2 between subject. Hasil penelitian menunjukkan  bahwa tidak terdapat perbedaan yang signifikan pada kepuasan kerja dan keinginan untuk  keluar dari pekerjaan antara sumber konflikpekerjaan-keluarga dengan pengaturan jam kerja  f l eksibel dan tanpa pengaturan j am kerja fleksibel. Kata kunci: konflikpekerjaan-keluarga, kepuasan kerja, keinginan untuk keluar, pengaturan  jam kerja fleksibel 
Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Hatta Hambali, Atika Jauharia; Emilia, Safira Putri; Junaidi, Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

Abstract

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.
Tingkat Pendidikan, Literasi Akuntansi, Dan Persepsi Pemilik Umkm Tentang Akuntansi Sebagai Determinan Penggunaan Informasi Akuntansi Atika Jauharia Hatta; Oktyas Budiyati
AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i2.11044

Abstract

The main objective of this research is to determine the effect of MSME owners perception about using the accounting information, education level, and accounting literacy on the use of accounting nformation on MSME. Sample used in this study amounted to 93 respondents of MSME owner in Malioboro, Yogyakarta. Using multiple linier regression analysis the results shows that: (1) there is a positive the effect of MSME owner’s perception about the use of accounting information for MSME (2) level of education has no effect on the use of accounting information for MSME; (3) accounting literacy has a positive effect of accounting information for MSME.
OPTIMALISASI PROFESIONALISME AUDITOR MELALUI UNDANG-UNDANG NO. 5 TAHUN 2011 Hatta H Atika Jauharia
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.
Faktor-Faktor yang Mempengaruhi Kebijakan Deviden: Investigasi Pengaruh Teori Stakeholder Atika Jauhari Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Some debates have been considerable around how dividend policy affects shareholder wealth. There are three contradictive theories; some researchers believe that dividends increase shareholder wealth while others argue that dividends are irrelevant, and the others believe that dividend decrease shareholder wealth. The objective of this paper is to investigate the relationship the dividend policy decisions and investments decisions of a firm. The theory has been proposed that can link the two decisions, called stakeholder theory. This theory views the firm as a nexus of contracts and includes investor and non-investor as firm’s stakeholders. The interest of non-investor stakeholder can influence financial decisions through implicit claims. Using net organizational capital (NOC) as a proxy for the level of non-investor stakeholder influences, this research found that such relationship does exist, even though the sign doesn’t consistent with the hypothesis.Keywords: Dividend policy, implicit claim, and Stakeholder theory.
HUBUNGAN EKUILIBRIUM JANGKA PANJANG ANTARA VARIABEL EKONOMI MAKRO DAN RETURN SAHAM Atika Jauharia Hatta
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menginvestigasi hubungan antara variabel makroekonomi dan return saham di Indonesia. Sampel terdiri dari 58 observasi dari data Bursa Efek Indonesia pada tahun 1990 hingga 2004. Penggunaan data tersebut dikarenakan pada tahun 1997 di Indonesia terdapat structural break pada data yang disebabkan oleh krisis ekonomi. Kontribusi dari penelitian ini adalah penggunaan pengujian akar unit Zivot-Andrews untuk mengakomodasi data structural break tersebut. Hasil analisis regresi yang dilakukan dengan menggunakan EngleGranger dan Gregory-Hansen untuk pengujian kointegrasi menunjukkan bahwa hanya variabel output dan nilai tukar yang mempengaruhi keseimbangan hubungan jangka panjang return saham. Hasil yang konsisten juga ditunjukkan oleh model koreksi kesalahan. Kata kunci: keseimbangan jangka panjang, return saham, variabel makroekonomi, kointegrasi, error correction model.
ANALISIS INFORMASI PENENTU HARGA SAHAM SAAT INITIAL PUBLIC OFFERING Eliya Isfaatun; Atika Jauharia Hatta
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 1 (2010)
Publisher : Universitas Gunadarma

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Abstract

Salah satu alternatif bagi perusahaan untuk mendapatkan dana atau modal tambahan adalah dengan melakukan Penawaran Umum Perdana (IPO). Dengan IPO tersebut, perusahaan harus menyediakan informasi prospektus untuk membantu investor dalam pengambilan keputusan investasi. Fenomena yang sering terjadi pada saat perusahaan melakukan IPO adalah underpricing pada harga keamanan perusahaan, di mana investor dapat memperoleh abnormal return, yang tidak mengira akan terjadi sesuai dengan hipotesis pasar yang efisien. Artikel ini bertujuan untuk menguji apakah investor menggunakan atau tidak menggunakan prospektus dalam pengambilan keputusan investasi. Hasil penelitian menunjukkan hanya variabel leverage keuangan yang mempengaruhi return awal ketika perusahaan melakukan IPO.
PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA KECIL MENENGAH PAYUNG LUKIS NGUDI RAHAYU Atika Jauharia Hatta; Toyibah Kusumawati; Muhammad Sabandi; Algifari Algifari; Wisnu Pajogo Algifari; Bhakti Nur Istiqomah Algifari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 4 (2022): APTEKMAS Volume 5 Nomor 4 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i4.6219

Abstract

Simple accounting bookkeeping training for small and medium enterprises (SMEs) through the community partnership program aimed at improving the ability of SME partners in managing their business financial bookkeeping. So far, SMEs have never used bookkeeping to record all transactions related to their business income or expenses, so it is difficult for them to know exactly how much profit they will get from their business. Through this community partnership program, devotees try to provide the simplest bookkeeping training in an effort to equip partners to be able to manage their finances better. The results obtained from this training are increased knowledge and skills of SMEs in making simple bookkeeping so that they can increase the motivation in running their business.
Potensi Financial Distress pada Bank Umum Berbasis RGEC Deranika Ratna Kristiana; Nada Devita Limbong; Atika Jauharia Hatta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45255

Abstract

This study aims to analyze the effect of RGEC-based commercial bank soundness on potential financial distress. The independent variables in this study are NPL, LDR, Number of Board of Commissioners, Audit Committee Size, ROA, ROE and CAR, while the dependent variable in this study is financial distress as measured by the Bankometer method. The objects used in this study are commercial banks listed on the IDX and the publication of their financial statements for the period 2018 – 2020. The sampling technique in this study uses the purposive sampling method. The sample in this study was obtained by 40 commercial banks with 120 reports, but because there were 5 outlier data, only 115 financial statements were used as samples in the study. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variables NPL, ROE and CAR have a negative and significant effect on the potential for financial distress. The LDR, Audit Committee Size and ROA variables do not affect the potential for financial distress. The variable number of the Board of Commissioners has a positive and significant effect on the potential for financial distress. Keywords: Bank Soundness, Commercial Banks, RGEC, Financial Distress, Bankometer Method.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani, Bianka BIYANTO, FRASTO Cahyo Indraswono, Cahyo Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian Ika Setya Reynata Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Naitili, Selviana Lelan Nurofik Nurofik Nurofik Nurofik, Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Rahmawati, Nadia Fordia Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari