Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) E-JURNAL AKUNTANSI
Nandya Octanti Pusparini
Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
A Cross Country Analysis of Financial Conditions and Earnings Management Firdaus Kurniawan; Nandya Octanti Pusparini; Hilma Tsani Amanati; Albertus Henri Listianto Nugroho
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): 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.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Optimizing Taman Pustaka 'Aisyiyah Dzakiya through Storytelling Training for 'Aisyiyah Bustanul Athfal Kindergarten Teachers in Minggir Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa; Fajar Kholillulloh; Santi Putriani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2024): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v7i1.4435

Abstract

Taman Pustaka 'Aisyiyah Dzakiya is a reading park under the auspices of the Pimpinan Cabang 'Aisyiyah Minggir Cultural Institute which is located in the Al-Umar Parakan Wetan Sendangsari Minggir Mosque complex, Sleman Yogyakarta. Taman Pustaka 'Aisyiyah Dzakiya was founded in 2019 after receiving the first grant from the National Library of Indonesia. The main problems faced include that Taman Pustaka 'Aisyiyah Dzakiya has not upgraded its reading books or other supporting facilities, so its resources are still limited. The management carried out by volunteers is considered less than optimal, because there is no strong motivation from the management to maximize the value of this reading park. To be able to overcome this problem, the service team tried to provide a solution by creating a program whose aim was to increase the value of the Taman Pustaka 'Aisyiyah Dzakiya using a learning method approach through stories. So, the activity that will be carried out is storytelling training for kindergarten and PAUD teachers in Kapanewon Minggir. Apart from that, another activity that the proposing team offers as a solution to improve the functionality of Taman Pustaka 'Aisyiyah Dzakiya is improving the physical facilities of the library, namely by repairing damaged cupboards and increasing the collection of reading books in the library. Methods for implementing activities include preparation and coordination, repair and upgrading of facilities, implementation of storytelling training, and evaluation and monitoring.
Bahasa IndonesiaManajemen Laba dan Perilaku Investasi: Apakah Framing Effect Diperhitungkan? Firdaus Kurniawan; Hilma Tsani Amanati; Nandya Octanti Pusparini; Meliani Mukti
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p01

Abstract

This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.
Co-Authors Bella Ananda Chairunnisa Fajar Kholillulloh Firdaus Kurniawan Firdaus Kurniawan Hilma Tsani Amanati Meliani Mukti Santi Putriani