Articles
<![CDATA[The impact of Fundamental Factors on Stock Return of The Engineering and Construction Services Company ]]>
<![CDATA[Santoso, Bambang]]>;
<![CDATA[Sidharta, Eka Ananta]]>;
<![CDATA[Wardini, Amalia Kusuma]]>
<![CDATA[ Jurnal Organisasi dan Manajemen Vol. 16 No. 2 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33830/jom.v16i2.818.2020
<![CDATA[This research was conducted to analyze the impact of selected fundamental factors on stock returns of Engineering and Construction Companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. The research population includes all Engineering and Construction Companies listed on the IDX but 10 were selected as cross-section samples using a simple random sampling technique with criteria include being listed on the IDX and having time-series financial report data for 2015Q1 - 2019Q2 period. Data were retrieved from the companies’ audited financial statements and the independent variable which is stock return was determined using Panel Data and analyzed with Multiple Regressions. Meanwhile, the model specification test was produced using the Fixed Effect Model as the fit model. Findings. The results showed several fundamental factors of CR, NPM, PBV, EPS, and ROE partially has a significant positive effect on stock returns while DER has a significant negative effect and PER has a slightly positive influence. These findings are expected to contribute positively to the development of theories concerning the financial performance of stock returns. Moreover, the managerial implication of this research is that investors can use fundamentals analysis with a focus on CR, DER, EPS, NPM, PBV, PER, and ROE as the basis for decision making due to their influence on Stock Return.]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN SERTIFIKASI PROFESI TEKNISI AKUNTANSI BAGI GURU AKUNTANSI DI KOTA MALANG ]]>
<![CDATA[Makaryanawati, Yana -]]>;
<![CDATA[Sidharta, Eka Ananta]]>;
<![CDATA[Harahap, Ridoni Fardeni]]>;
<![CDATA[Furqorina, Rizka -]]>
<![CDATA[ PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37303/peduli.v5i1.224
<![CDATA[The globalization of the labor market led to increased labor competition in the country. The influx of foreign workers makes domestic workers have to prepare themselves to be able to compete competitively. To win the competition, the labor must have the competency certification required by labor users. This competency certification is issued by a competent certification body. Competency certification covers various fields, including competencies in the field of accounting, which has an important role in the company as the party responsible for preparing financial statements. The need for competency information underlies the Community Service team majoring in Accounting to socialize how the mechanisms and techniques to obtain Accounting Technician competency certification. This socialization was packaged in a Webinar forum which invited 21 participants who are members of the Malang City Economics MGMP. This activity provides benefits, including providing solutions to improve the understanding and capabilities of Accounting Teachers, one of which is through training and mentoring by parties experienced in Accounting Technician Professional Certification; provide easy-to-understand training on Accounting Technician Professional Certification and provide tips and tricks for facing the Accounting Technician Competency Test; increase the motivation of the Accounting Teacher to provide training and understanding to students in preparing for the Accounting Technician Competency Test.]]>
<![CDATA[Kepribadian supervisor, resiliensi auditor, stress kerja dan penurunan kualitas audit ]]>
<![CDATA[Faris Syahfaturohma]]>;
<![CDATA[Eka Ananta Sidharta]]>;
<![CDATA[Yohanes Sri Guntur]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/um004v9i22022p167
<![CDATA[AbstractResearch on supervisor personality and auditor resilience is still limited so it is an interesting topic to study. Audit staff is one of the professions susceptible to stress due to environmental pressure. This stressful condition can lead to dysfunctional act. This study aims to determine the effect of work stress on the decline in the audit quality moderated by the supervisor's personality and auditor resilience. The respondents of this study were audit staff in public accounting firms in Malang. Moderated Regression Analysis was used to test the six hypotheses. Based on the results of the study, work stress has a positive effect on the act of decreasing audit quality. Extroversion supervisor personality can mitigate the effect of work stress on audit quality decline, while agreeableness personality can strengthen this impact. The personality, conscientiousness and neuroticism of the supervisor, as well as audit staff resilience had no influence. This suggests that the supervisor's personality plays a role in reducing the possibility of audit staff lowering the quality of the audit.AbstrakPenelitian tentang kepribadian supervisor dan resiliensi auditor masih terbatas sehingga merupakan topik yang menarik untuk diteliti. Auditor merupakan salah satu profesi yang rentan mengalami stres karena tekanan dari lingkungan. Kondisi stres ini bisa membuat auditor untuk bertindak disfungsional. Tujuan penelitian ini adalah untuk mengetahui pengaruh stres kerja terhadap penurunan kualitas audit yang dimoderasi oleh kepribadian supervisor dan resiliensi auditor. Responden dalam penelitian ini adalah staf audit yang bekerja di kantor akuntan publik wilayah Kota Malang. Moderated Regression Analysis digunakan untuk menguji keenam hipotesis penelitian. Berdasarkan hasil penelitian, stres kerja berpengaruh positif terhadap tindakan penurunan kualitas audit. Kepribadian supervisor yang extroversion dapat memperlemah pengaruh stres kerja terhadap penurunan kualitas audit, sementara kepribadian agreeableness dapat memperkuat pengaruh tersebut. Kepribadian supervisor jenis conscientiousness dan neuroticism, serta resiliensi auditor tidak memiliki pengaruh terhadap kualitas audit. Hal ini mengindikasikan bahwa kepribadian supervisor berperan untuk mengurangi kemungkinan terjadinya tindakan penurunan kualitas audit yang dilakukan oleh staf audit.]]>
<![CDATA[Wild Animals as Assets in Conservation Institutions: A Phenomenological Study at Secret Zoo ]]>
<![CDATA[Winda Ayu Anggraini]]>;
<![CDATA[Eka Ananta Sidharta]]>;
<![CDATA[Puji Handayati]]>
<![CDATA[ International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (245.329 KB)
|
DOI: 10.32535/ijabim.v0i0.879
<![CDATA[The objective of this study was to determine the meaning of wild animals as assets in conservation organizations. This research was qualitative research using a phenomenological approach. The interviewees of this study were from the legality department, animal reporting, and field supervisors at Secret Zoo. The results showed that wild animals were endangered animals that could not be traded freely, so that valuation, disclosure, and reporting activities could not be achieved through the applicable biological asset standards. In addition, wild animals have no selling value as a measure of their assets, thus the Secret Zoo used both exchange value and conservation value to support the management of assets. Therefore, wild animal assets could not be commercially recognized and business activities in conservation institutions required other components excluded from animals.]]>
<![CDATA[Change on Strategic Planning and Impact on Practice of Control Systems Management ]]>
<![CDATA[Eka Ananta Sidharta]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 7 No 3 (2013) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25181/esai.v7i3.980
<![CDATA[The business environment that is more complex, turbulent and globalization oriented demand the organization to be a ‘smart’ one. The decision of organization’s strategic, tactical, and operating objectives really direct the going concern entity unit business. The long term strategy measured and objective that reflecting from the mission, will implement well if the management control could set it appropriately and influence company’s performance. The function of the management control system is to ensure that the company’s objective that has been decided by the top management based on the mission and vision of the company can be implemented well by all of the organization members on the entire organization structure (Sidharta, 2011). The objective of this research was to analyze the changing process of management control system precede the ownership changing. The frame work of this research was institutional theory. That theory was the primary theory used to study management accounting. PT Semen Gresik had been chosen as the object with an interpretive research paradigm and a case study phenomenology research method. This research resulted that (1) the changing in management control system process was caused by the change in company management (2) the long term plan was made by high accuracy and rationality, and (3) the changing in management control system effect significantly to the enhancement of company performance.Keyword: management control system, phenomenology qualitative research, institutional Theory, change.]]>
<![CDATA[Javanese Local Wisdom-Based Corporate Social Responsibility at PT PLN (Persero) UP3 Mojokerto ]]>
<![CDATA[Singgih Bayu Indra Hermawan]]>;
<![CDATA[Eka Ananta Sidharta]]>;
<![CDATA[Endang Sri Andayani]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to explain how the practice and disclosure of Corporate Social Responsibility are based on local culture and local wisdom. This study uses Stakeholder Theory and Enterprise Theory and the approach used in this study is qualitative research using a type of case study approach. A case study is an approach or strategy that "focuses on understanding the dynamics present within a single setting" by conducting in-depth interviews with informants. The implementation of Corporate Social Responsibility at PT PLN UP3 Mojokerto is an activity that aims to prioritize corporate ethics and culture in its social investment, and organizations can provide a return on benefits by showing good performance in terms of entities and governance by incorporating elements of culture and local wisdom in it. On the other hand, cultural diversity is rich and still holds traditional values based on local wisdom in carrying out organizational activities, especially in terms of social and environmental accounting. This thick Javanese local wisdom has become a tradition and a necessity in the application of social and environmental accounting, especially in the implementation and disclosure of Corporate Social Responsibility. This is used to maintain good relations between the organization and surrounding stakeholders. This study aims to complete the information gap regarding the practice and disclosure of Corporate Social Responsibility related to the local wisdom of a region.]]>
<![CDATA[A SCOPING REVIEW: PROFESSIONALISM ACCOUNTING EDUCATORS IN THE POSTDIGITAL ERA ]]>
<![CDATA[Rohmatin, Yunia]]>;
<![CDATA[Eka Ananta Sidharta]]>;
<![CDATA[Nurika Restuningdiah]]>
<![CDATA[ Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/bijmt.v2i3.824
<![CDATA[Teacher professionalism during a pandemic is an interesting topic because there are no clearly defined sections on what professionalism looks like during a pandemic and what teachers should do today that appear across stakeholder groups (Hollweck, 2020). This study aims to find out how the professionalism of accounting educators is during the co-19 pandemic in all countries affected by the co-19 pandemic. The research method uses a “scoping review” from Arksey and O'Malley (2005). The Scope of Research reviews relevant international journals with related research titles and focuses. The research was conducted spanning 2019-2022 and journals were taken from ten databases with official websites registered or subscribed to by the Malang State University Library and the National Library of the Republic of Indonesia. The results of the research conducted in the 2019-2022 timeframe show that 12 journal articles match the research questions. Most of the research publication years are in 2020. The results of the research show that the professionalism of accounting educators in the post-digital era can be seen in the online learning and assessment process (Amit Joshi and Muddu Vinay, 2020). The gap in practice in accounting education makes universities and professional institutions in the future expected to work together in developing accounting curricula]]>
<![CDATA[The Development of Earning Management in Indonesia: A Systematic Literature Review ]]>
<![CDATA[Restuningdiah, Nurika]]>;
<![CDATA[Sidharta, Eka Ananta]]>
<![CDATA[ Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32535/apjme.v6i2.2094
<![CDATA[Management can affect the appearance of financial statements by earning management. Thus, the investors will be disturbed by earning management practice because the financial reports become incredible. There were mixed results and few systematic reviews in the research on earning management in Indonesia. Therefore, the objective of the research is to analyze the existing themes of earning management practices in Indonesia. The research method is guided by Reporting Standards for Systematic Evidence Syntheses review method to make a systematic review of the Sinta 1 and 2 databases. The research results of 23 eligible articles show four main themes in earning management in Indonesia: monitoring, management opportunities, accounting policies, and investor decision- making. The value of this research offers recommendations to future researchers to conduct more qualitative studies in earning management.]]>
<![CDATA[The Effect of Firm Value, Financial Performance, Environmental Performance, and Firm Size on Carbon Disclosure ]]>
<![CDATA[Rahmah, Nailur]]>;
<![CDATA[Sidharta, Eka Ananta]]>;
<![CDATA[Sudarto, Triadi Agung]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v3i6.299
<![CDATA[The industrial sector is a leader in the global increase of carbon. As a result, the risk of natural disasters is inevitable. One way that can be done to reduce the occurrence of natural disasters is to reduce carbon emissions in the industrial sector. The purpose of this study was to determine the effect of company value, financial performance, environmental performance, and company size on carbon disclosure. The population used in the study amounts to 50 well-known companies listed on the European Stock Market. Based on the purposive sampling method, 16 companies were selected. The data for this study were sourced from the annual reports and sustainability reports of the companies. The study found that firm value and firm size have a positive effect on carbon disclosure. This is a signal for companies, in making efforts to reduce carbon emissions. The greater the efforts made by the company in reducing emissions, the higher the profitability achieved by the company.]]>
<![CDATA[Peningkatan Kompetensi Keahlian dengan Pelatihan Software Accurate: Optimalisasi Potensi Siswa SMK di Era Digitalisasi Akuntansi ]]>
<![CDATA[Mentari, Sriyani]]>;
<![CDATA[Ma'ruf Nuris, Dudung]]>;
<![CDATA[Ananta Sidharta, Eka]]>
<![CDATA[ Jurnal SOLMA Vol. 13 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22236/solma.v13i3.16428
<![CDATA[Background: Siswa kelas XI jurusan akuntansi SMKN 12 Kota Malang masih minim pemahaman dan keahlian dalam mengoperasikan software accurate. Kekurangan ini dikarenakan siswa masih sering menggunakan cara manual dalam pengerjaan siklus akuntansi, sehingga siswa kurang terlatih dalam menggunakan software accurate. Melalui kegiatan pelatihan ini, tim pengabdian Masyarakat bertujuan memberikan edukasi dan pelatihan kepada siswa kelas XI jurusan akuntansi SMKN 12 Kota Malang mengenai software accurate. Metode: Kegiatan ini dilaksanakan selama satu hari dan diikuti oleh 58 siswa kelas XI SMKN 12 Kota Malang. Siswa diberikat pre-test dan post-test sebagai tolak ukur keberhasilan kegiatan. Kegiatan pengabdian dibagi menjadi dua sesi, yaitu sesi ceramah dan sesi pelatihan dengan praktek studi kasus menggunakan software accurate. Hasil: Hasil analisis pre-test post-test menunjukkan bahwa pengetahuan siswa berbeda signifikan dan meningkat 26,8% dan siswa mampu menghasilkan laporan keuangan neraca skontro dengan software accurate. Kesimpulan: Kegiatan pengabdian ini berhasil memberikan edukasi dan meningkatkan awareness siswa terkait pentingnya skill akuntansi digital baik dalam pembelajaran di sekolah maupun di dunia kerja.]]>
