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DETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE DAN AKTIFITAS RIIL: IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE Istianingsih, Istianingsih
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4666

Abstract. The application of good corporate governance (GCG) is expected to increase the transparency and accountability of companies that are expected to detect earnings management is happening in the company. This study aimed to analyze the effect of good corporate governance, to earnings management by discretionary revenue and real activity estimation models. Samples are 62 companies listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. Data analysis was performed using linear regression.Â Our research found that good corporate governance positively affects earnings management through real activity earning management. However, the GCG index had no effect on earnings management is done through discretionary revenue models. However, the results of this study are consistent with the Zang (2011) that the post-SOX, GCG implementation will increase earnings management through real activitiesKeywords: Good Corporate Governance, Earnings Management, Real Activity Management, DiscretionaryÂ Revenue.Â Abstrak. Penerapan good corporate governance (GCG) diharapkan dapat meningkatkan transparansi dan akuntabilitas perusahaan yang diharapkan dapat mendeteksi manajemen laba yang sedang terjadi di perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap manajemen laba berdasarkan discretionary revenue dan real activity estimation models. Sampel sebanyak 62 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Analisis data dilakukan dengan menggunakan regresi linier.Â Penelitian kami menemukan bahwa good corporate governance secara positif mempengaruhi manajemen laba melalui aktivitas nyata manajemen laba. Namun, indeks GCG tidak berpengaruh terhadap manajemen laba dilakukan melalui model pendapatan descretionary. Namun, hasil penelitian ini konsisten dengan Zang (2011) bahwa pasca-SOX, penerapan GCG akan meningkatkan manajemen laba melalui aktivitas nyata.Kata Kunci: Good Corporate Governance; Manajemen Laba; Real Activity Management, Discretionary Revenue.

PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sastrodiharjo, Istianingsih
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.084 KB)

The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firms annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.

PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sastrodiharjo, Istianingsih
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firm's annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.

Perpustakaan Desa Terhadap Minat Baca Lingkungan Desa Muara Bakti, Kabupaten Bekasi Sari , Pratiwi Nila; Husadha, Cahyadi; Haryanto , Raden Achmad; Andrian, Andrian; Prasetyo, Ery Teguh; Istianingsih, Istianingsih
Jurnal Abdimas UBJ (Pengabdian Kepada Masyarakat) Vol. 4 No. 1 (2021): Januari 2021
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Community Service Activities (PkM) here aim to provide education, knowledge, information and understanding to the wider community. Especially for elementary school students who live in Muara Bakti Village, Bekasi Regency, to foster interest in reading, reading habits, and stretching to read actively through the Village Library. The activity method used in implementing PKM activities here is to provide counseling to the Muara Bakti 01 Babelan-Bekasi State Elementary School, to explain the importance of fostering reading interest, reading habits, and stretching to read diligently. This of course aims to improve class achievement. This activity involves lecturers and students from various faculties in the Bhayangkara University Jakarta Raya environment. Keywords: Habits, Libraries, Reading Interest, Stretching Abstrak Kegiatan Pengabdian kepada Masyarakat (PkM) disini bertujuan untuk memberikan edukasi, pengetahuan, informasi, dan pemahaman kepada masyarakat luas. Terutama bagi siswa dan siswi sekolah dasar yang berdomisili di Desa Muara Bakti Kabupaten Bekasi untuk menumbuhkan minat baca, kebiasaan membaca, dan geliat untuk giat membaca melalui Perpustakaan Desa. Metode kegiatan yang dipergunakan dalam pelaksanaan kegiatan PKM disini adalah dengan melakukan penyuluhan ke sekolah Dasar (SD) Negeri Muara Bakti 01 Babelan-Bekasi, untuk menjelaskan tentang pentingnya menumbuhkan minat baca, kebiasaan membaca, dan geliat untuk rajin membaca. Hal ini tentunya bertujuan agar dapat meningkatkan prestasi di kelas. Adapun Kegiatan ini melibatkan para dosen dan mahasiswa dari berbagai fakultas di lingkungan Universitas Bhayangkara Jakarta Raya. Kata kunci: Kebiasaan, Perpustakaan, Minat-Baca, Geliat

The Impact of Competitive Strategy and Intellectual Capital on SMEs Performance Robertus Suraji, Istianingsih,
Jurnal Manajemen Vol 24, No 3 (2020): October 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v24i3.677

This study aims to examine the impact of competitive strategies and intellectual capital on the performance of Small and Medium Enterprises (SMEs). The research sample is the owners of SMEs in the Banten region. The number of final samples obtained that can be included in the test is as many as 181 respondents of SME owners or 60.33% of the total intended respondents. The data analysis technique used is regression with structural equation models. The results showed that the Competitive Strategy proved to have a positive effect on the success of SMEs. The choice of the right competitive strategy can improve SME performance. Intellectual Capital Management is also proven to have a positive effect on the success of SMEs. The greater the Intellectual Capital, the more it will encourage SMEs to perform better. The implication of the results of this study is that in order to improve the competitiveness and success of SMEs, it is necessary to choose the right competitive strategy and manage their intellectual capital well.

Spirituality Business with Faith Suraji, Robertus; Sastrodiharjo, Istianingsih
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i2.109

Several studies have found that many business activities ignore human values and damage the environment. This condition shows that business people ignore the spiritual factors in their activities. Therefore, it is a question of whether it is possible to combine business with spirituality so that business brings blessings to other people and their environment. The notion that business is contrary to religion has long been happening. Karl Mark considers that religion is an obstacle to economic development. However, Marx Weber's research proves that Protestantism in Europe and America can be a driver for the birth of capitalism. The modern economic theory finds that we will find saints, mystics, or Sufis in companies in the era of global markets. The business spiritual has taught that business is not just a matter of making money. However, there must be a balance between spiritual and material values and respect for the human condition of future generations. In Islam, the union of business with the spiritual is not new. This fact is very clearly exemplified by the Prophet Muhammad. and his friends. The Prophet and the Companions did not separate business activities from spiritual values. A healthy business brings balance, as stated in Surah Ar-Rahman verses 7-9; the earth and sky were created in balance. Humans are prohibited from destroying the balance. In modern science, Elkington describes this balance in what is referred to as the Triple Bottom Line (TBL) between Profit, People, and Planet. To achieve the entire balance, Elkington's TBL in 3P (Profit, People, and Planet) must be added by 1 P, which is Prophet (Prophet). This Prophet guides business people to have spirituality, which is always their strength and awareness.

Spirituality Business with Faith Suraji, Robertus; Sastrodiharjo, Istianingsih
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Several studies have found that many business activities ignore human values and damage the environment. This condition shows that business people ignore the spiritual factors in their activities. Therefore, it is a question of whether it is possible to combine business with spirituality so that business brings blessings to other people and their environment. The notion that business is contrary to religion has long been happening. Karl Mark considers that religion is an obstacle to economic development. However, Marx Weber's research proves that Protestantism in Europe and America can be a driver for the birth of capitalism. The modern economic theory finds that we will find saints, mystics, or Sufis in companies in the era of global markets. The business spiritual has taught that business is not just a matter of making money. However, there must be a balance between spiritual and material values and respect for the human condition of future generations. In Islam, the union of business with the spiritual is not new. This fact is very clearly exemplified by the Prophet Muhammad. and his friends. The Prophet and the Companions did not separate business activities from spiritual values. A healthy business brings balance, as stated in Surah Ar-Rahman verses 7-9; the earth and sky were created in balance. Humans are prohibited from destroying the balance. In modern science, Elkington describes this balance in what is referred to as the Triple Bottom Line (TBL) between Profit, People, and Planet. To achieve the entire balance, Elkington's TBL in 3P (Profit, People, and Planet) must be added by 1 P, which is Prophet (Prophet). This Prophet guides business people to have spirituality, which is always their strength and awareness.

Perpustakaan Desa Terhadap Minat Baca Lingkungan Desa Muara Bakti, Kabupaten Bekasi Pratiwi Nila Sari; Cahyadi Husadha; Raden Achmad Haryanto; Andrian Andrian; Ery Teguh Prasetyo; Istianingsih Istianingsih
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 4 No. 1 (2021): Januari 2021
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Community Service Activities (PkM) here aim to provide education, knowledge, information and understanding to the wider community. Especially for elementary school students who live in Muara Bakti Village, Bekasi Regency, to foster interest in reading, reading habits, and stretching to read actively through the Village Library. The activity method used in implementing PKM activities here is to provide counseling to the Muara Bakti 01 Babelan-Bekasi State Elementary School, to explain the importance of fostering reading interest, reading habits, and stretching to read diligently. This of course aims to improve class achievement. This activity involves lecturers and students from various faculties in the Bhayangkara University Jakarta Raya environment. Keywords: Habits, Libraries, Reading Interest, Stretching Abstrak Kegiatan Pengabdian kepada Masyarakat (PkM) disini bertujuan untuk memberikan edukasi, pengetahuan, informasi, dan pemahaman kepada masyarakat luas. Terutama bagi siswa dan siswi sekolah dasar yang berdomisili di Desa Muara Bakti Kabupaten Bekasi untuk menumbuhkan minat baca, kebiasaan membaca, dan geliat untuk giat membaca melalui Perpustakaan Desa. Metode kegiatan yang dipergunakan dalam pelaksanaan kegiatan PKM disini adalah dengan melakukan penyuluhan ke sekolah Dasar (SD) Negeri Muara Bakti 01 Babelan-Bekasi, untuk menjelaskan tentang pentingnya menumbuhkan minat baca, kebiasaan membaca, dan geliat untuk rajin membaca. Hal ini tentunya bertujuan agar dapat meningkatkan prestasi di kelas. Adapun Kegiatan ini melibatkan para dosen dan mahasiswa dari berbagai fakultas di lingkungan Universitas Bhayangkara Jakarta Raya. Kata kunci: Kebiasaan, Perpustakaan, Minat-Baca, Geliat

EFISIENSI MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Istianingsih Istianingsih
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to analyze the effect of intellectual capital efficiency of thefinancial performance and the performance of the company's shares. Measurement offinancial performance with return on equity (ROE), earnings per share (EPS), while thecompany's stock performance is measured by the cumulative abnormal return (CAR). Thetotal sample in this study was 108 companies and individual company data taken 3 years from2009 to 2011. The hypothesis testing with multiple linear regression method. Results from thisstudy showed that the intellectual capital positive effect on ROE and EPS. However,intellectual capital is not proven effect on CAR. The main implication of this study for themanagement of the company for more attention to the management of intellectual capitalbecause it is proven to improve the performance of the companyDOI: 10.15408/akt.v7i3.2731

PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto; Wiwik Utami; Istianingsih Sastrodiharjo
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70 companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.3588

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