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All Journal Jurnal Keuangan dan Perbankan Journal of Business, Management, and Accounting Reswara: Jurnal Pengabdian Kepada Masyarakat
Yie Ke Feliana
University of Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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VALUE RELEVANCE & PREDICTIVE VALUE OF COMPREHENSIVE INCOME FROM ENTITIES LISTED IN ISE Yessica; Yie Ke Feliana
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

After the convergence of IFRS in Indonesia, according to Statement of Financial Accounting Standards 1, economic entity are obliged to provide information about comprehensive income in their financial statement. The change of regulation is expected to increase earning quality, measured by value relevance and predictive value. The purpose of this research is to know deeper about the impact of IFRS convergence in Indonesia, especially related to the presentation of comprehensive income, to the quality of net income and comprehensive income, measured by value relevance and predictive value. Further, the value relevance and predictive value of comprehensive income will be compared to the value relevance and predictive value of net income. This research used the quantitative approach, with the sample from entities listed in Indonesia Stock Exchange in the year of 2011-2014, except for financial sector firm. The result shows that there are significant value relevance and predictive value whether for comprehensive income or net income. But, if the value relevance and predictive value of both incomes are compared, the finding show that net income is superior to net income. But it is important to note that the superiority of net income compared to comprehensive income is not significant.
The time horizon of corporate governance effect on firm performance: a study of Indonesia financial industry firms Ella Rahayu; Yie Ke Feliana
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8524

Abstract

Corporate governance is still an important issue today because poor governance can be the cause of business failure. Therefore, good governance is needed to maintain business sustainability. This study aims to examine and analyze the effect of corporate governance, namely the board of commissioners, audit committee, and risk monitoring committee on the company's current and long-term performance. In addition, the corporate secretary is added as a variable that moderates the influence of the board of commissioners on firm performance. The object of research is financial firms listed on the IDX in 2017-2020. This study found that a qualified corporate secretary can positively moderate the proportion of independent commissioners on the company's current and long-term performance. Audit committee qualifications have a significant positive effect on current and long-term performance. The meeting of the risk monitoring committee has no effect on the firm's performance for the current year but has a significant positive effect on the firm's long-term performance. Considering these results, this study suggests that companies should implement good governance today because it has an impact on firm performance in the future. 
PENDAMPINGAN PELAPORAN KEUANGAN SEDERHANA DAN E-COMMERCE BAGI UMKM TEGAR MANDIRI SURABAYA Hanny Purnomo; Yenny Sugiarti; Yie Ke Feliana; Riesanti Edie Wijaya
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.2857

Abstract

Salah satu kegiatan bisnis yang dapat dilakukan oleh semua lapisan masyarakat yaitu membuka usaha Mikro, Kecil dan Menengah (UMKM). UMKM merupakan jenis usaha yang dapat menjadi salah satu pilihan yang dapat digunakan oleh Pemerintah untuk mengatasi masalah ekonomi di lapisan masyarakat. Selain itu UMKM dapat mengatasi dari pengangguran karena dapat menyerap tenaga kerja di Indonesia. UMKM Tegar Mandiri yang bergerak di bidang produksi makanan dan minuman. Mitra memiliki beberapa varian produk diantaranya adalah tempe dan mendoan, bumbu pecel, dan berbagai minuman ringan seperti sari kedelai, sinom, dan jus buah. Produk ini masih dipasarkan secara tradisional melalui konsinyasi insta retail modern Indomaret, serta UMKM juga belum memiliki pencatatan yang memadai terkait transaksi keuangannya. Hasil pendampingan menujukkan mitra mampu mengimplementasikan pelaporan keuangan sederhana serta mampu menggunakan E-Commerce sebagai media untuk memasarkan produknya dan memperluas jangkauan pemasaran
Co-Authors Ella Rahayu Hanny Purnomo Riesanti Edie Wijaya Yenny Sugiarti Yessica