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All Journal Jurnal Reviu Akuntansi dan Keuangan Vegetalika Nominal: Barometer Riset Akuntansi dan Manajemen Pelita - Jurnal Penelitian Mahasiswa UNY JOIV : International Journal on Informatics Visualization Jurnal Ilmiah Universitas Batanghari Jambi JIFA (Journal of Islamic Finance and Accounting) BERNAS: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JIFA (Journal of Islamic Finance and Accounting)
Arin Pranesti
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital Denies Priantinah; Ratna Candra Sari; Patriani Wahyu Dewanti; Arin Pranesti
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.25769

Abstract

Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide. Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment. Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up. Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing. Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.
MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY Warsono, Sony; Rohma, Frida Fanani; Pranesti, Arin; Rumiyati, Rumiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.
COMPANY READINESS IN APPLYING PRIVATE ENTITY FINANCIAL ACCOUNTING STANDARDS (SAK EP): A CASE STUDY OF REGIONAL OWNED ENTERPRISES (BUMD) IN YOGYAKARTA Pranesti, Arin; Hanani, Tri
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.590

Abstract

The internationalization of accounting standards is a demand for globalization so that entities become more competitive in the world market. In 2025, Indonesia through the Financial Accounting Standards Board (DSAK) will begin to adopt the Private Entity Financial Accounting Standards (SAK EP) replacing the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study aims to determine the level of readiness of Regional Owned Enterprises (BUMD) in implementing SAK EP seen from several indicators of issuance SAK EP, recording system, presentation of financial statements, differences in financial accounting standards for entities without public accountability (SAK ETAP) and private entities (SAK EP) and availability of adequate human resources (HR). This research is a qualitative research conducted by conducting structured interviews with BUMD. The results showed that BUMD did not know the plan to change SAK ETAP to SAK EP. In addition, in terms of available resources, BUMD is deemed to need time to adjust the knowledge that needs to be possessed in order to adopt SAK EP. This research is a preliminary study to determine the initial readiness for the application of SAK EP in Indonesia. Keywords: Readiness, SAK EP, BUMD.
Kajian Sistem Penganggaran Partisipatif Pemerintah Daerah Melalui E-Government Sebagai Wujud Good Governance Pranesti, Arin
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.699

Abstract

Perwujudan tata kelola negara yang syarat akan prinsip good governance yaitu akuntabel, transparan, dan partisipatif menjadi satu hal yang sangat penting di era saat ini. Salah satu hal strategis yang perlu dilaksanakan adalah mengimplementasikan dan meningkatkan tingkat kepekaan terhadap kebutuhan informasi publik (masyarakat). Tujuan dari penelitian ini adalah mengetahui bagaimana e-government dapat mendukung sistem penganggaran partisipatif guna mewujudkan pemerintah yang memiliki tata kelola yang baik. Penelitian ini merupakan penelitian kajian literatur yang bersumber pada penelitian dan literatur sebelumnya yang sesuai dengan topik penelitian untuk dianalisis guna mendapatkan simpulan atas hasil analisis yang dilakukan. Hasil penelitian menunjukkan bahwa dengan adanya e-government, masyarakat dapat secara aktif dmelaksanakan komunikasi interaktif dengan memberikan evaluasi dan tanggapan akan kinerja serta rencana pemerintah daerah. Hal tersebut mendukung konsep penganggaran partisipatif secara bottom-up sehingga dapat meningkatkan akuntabilitas dan transparansi pemerintah daerah.
Corporate governance, political connection, and foreign ownership control: The property rights theory perspective Pranesti, Arin; Fajar, Muhammad Andryzal; Larasati, Kharisma Saski; Widiyanti, Arsy
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5575

Abstract

Over time, the reduction in foreign ownership in Indonesia has prompted questions about its causes. The country is still perceived to have low corporate governance standards and a high level of political connections. The aim of this study is to investigate whether corporate governance and political connections have an impact on foreign ownership. The study utilized manufacturing company data from 2018 to 2021, comprising 48 companies with 192 observations. The findings of the study indicate that foreign investors tend to decrease their investment in companies with strong corporate governance. The study reveals that a firm with robust corporate governance becomes an attractive target for local investors to acquire ownership. The findings provide evidence of a decrease in the proportion of foreign investors in such companies. Instead, foreign investors continue to view companies with political connections as potential concern for surveillance. This study uses another argument to explain how the structure of foreign ownership in Indonesia uses the property right theory. Policy-making authorities can make policies to support corporate governance arrangements and support to reduce the level of corruption so as to support the investment climate in Indonesia. This research can be used as a new insight to understand how the investment climate is, but has not considered aspects related to environmental and social issues
What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Warsono-bin-Hardono, Sony; Pranesti, Arin; Rohma, Frida Fanani; Priambodo, Devandani Ken
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13961

Abstract

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
TRADE OFF ANTARA UNIFORMITY DAN FLEXIBILITY DALAM PENGUNGKAPAN PELAPORAN TRIPLE BOTTOM LINE Pranesti, Arin
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.59 KB) | DOI: 10.21831/nominal.v8i2.26553

Abstract

Abstrak: Trade Off Antara Uniformity dan Flexibility dalam Pengungkapan Pelaporan Triple Bottom Line. Pengungkapan yang lebih komprehensif yang tidak hanya berfokus pada pengungkapan laba menjadi hal yang krusial untuk diungkapkan oleh perusahaan. Baru-baru ini, pengungkapan entitas mengarah ke format pelaporan Triple Bottom Line (TBL). Penelitian ini bertujuan untuk mengetahui apakah dampak yang dapat ditimbulkan ketika konsep keseragaman dan fleksibilitas diterapkan pada pelaporan TBL. Penelitian ini merupakan penelitian kajian literature yang bersumber pada artikel-artikel yang sesuai dengan topi penelitian untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa permintaan untuk pelaporan komprehensif tidak diikuti oleh standar yang dibuat oleh standar terkait dewan. Dalam praktiknya, pelaporan TBL masih mengedepankan konsep pengungkapan penuh dan fleksibilitas, tetapi tidak mudah melakukan perbandingan antar-entitas. Pedoman untuk implementasi pelaporan TBL telah dibuat oleh organisasi nirlaba yang disebut Global Reporting Initiative (GRI). Beberapa peneliti menyarankan adanya keseragaman dalam pelaporan TBL, tetapi beberapa pihak mendukung fleksibilitas dalam pengungkapan pelaporannya. Kata kunci: TBL, Pengungkapan, Keseragaman, Fleksibilitas, Keterbandingan
Development of Early Startup Companies' Valuation Model Based on Android Mobile Application: The Angel Investor's Perspective Candra Sari, Ratna; Wahyu Dewanti, Patriani; Fajar, M. Andryzal; Priantinah, Denies; Pranesti, Arin
JOIV : International Journal on Informatics Visualization Vol 6, No 2 (2022)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.2.992

Abstract

This research aims to develop a valuation model for early startup companies based on an Android mobile application (Valuasi app). This application aims to help early startups to evaluate their company performance. This research method uses the research development method. The first stage is to develop a startup valuation model by determining the criteria using the multi-criteria decision making (MCDM) method and weighting the criteria using the simple additive weighting (SAW) method. The instrument and the weight determination of the valuation model have been validated from the perspective of angel investors, practitioners, and academics. The second stage is developing an Android-based startup valuation model application. The third stage is an evaluation by the users of the application. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, the results show that a potential user's intent to use the application is affected by the performance expectancy and social influence toward the application. This valuation model is expected to help early startup companies conduct business valuations, so they can attract investors, especially angel investors. In addition, the results showed that there was a positive response from users in using the 'Valuasi app', which was indicated by the positive and significant effect of performance expectations on usage intentions, and a positive and significant influence on social influence and behavioral intentions on user behavior. This research shows that 'Valuasi app' can be used to assess start up valuation. However, further improvements are needed to support application facilities so as to increase the ease of using the "Start Up Valuation App" application
Co-Authors Abda Abda Abdullah Taman Adeng Pustikaningsih Ahmad Samlawi Ahmad Sauki Al Zamani Arsy Widiyanti Arsy Widiyanti Arsy Widiyanti Astri Mardanik Denies Priantinah Devandani Ken Priambodo Dian Normalitasari Purnama Fajar, M. Andryzal Fajar, Muhammad Andryzal Frida Fanani Rohma Hanani, Tri Hanifah Amalia Putri Indra Wijaya Kusuma Kharisma Saski Larasati Kharisma Saski Larasati Larasati, Kharisma Saski Mariska Amalia Putri Mitra Kusrina Angelina Mulatiningsih Mulatiningsih Novita Nurbaiti Patriani Wahyu Dewanti Priambodo, Devandani Ken Ratna Candra Sari Rohma, Frida Fanani Rudi Prasetya Timur Rumiyati, Rumiyati Sekar Latri Sony Warsono Sylvia Alvirawaty Yuanissa Widiyanti, Arsy