Article Per Year (5 Year)
p-Index From 2021 - 2026
3.296
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Aktual Jurnal SOLMA Jurnal Organisasi Dan Manajemen Inovasi: Jurnal Ilmiah Ilmu Manajemen PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat International Journal of Business, Law, and Education Journal of Applied Business, Taxation and Economics Reseach Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Amkop Management Accounting Review (AMAR) Jurnal Ilmiah ESAI International Journal of Economics, Commerce, and Management International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Brilliant International Journal of Management and Tourism
Eka Ananta Sidharta
Universitas Negeri Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Wild Animals as Assets in Conservation Institutions: A Phenomenological Study at Secret Zoo Winda Ayu Anggraini; Eka Ananta Sidharta; Puji Handayati
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v0i0.879

Abstract

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.
The Development of Earning Management in Indonesia: A Systematic Literature Review Nurika Restuningdiah; Eka Ananta Sidharta
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2094

Abstract

Earnings management is a method used by management to influence the numbers in financial statements. Earnings management is detrimental to investors because the financial statements are very low. Financial reports can no longer be trusted. Research on earnings management has been widely carried out with mixed results. Few systematic reviews have been carried out on earning management in Indonesia. The present article set out to analyze the existing literature on earning management practices in Indonesia. Guided by the ROSES or RepOrting standards for Systematic Evidence Syntheses review method, a systematic review of the Sinta 1 and 2 databases was identified with 23 related studies. Further review of these articles uses four main themes – Monitoring, Management opportunities, accounting policies, and investor decision-making. Several recommendations are highlighted related to conducting more qualitative studies about earning management in different paradigms and approaches with different searching techniques such as reference searching and contacting experts. Keywords: earning management, Indonesia, motive, systematic literature review 
Co-Authors Adrian Hartanto Darma Sanputra Agus Sumanto Ahyar, Shynta Nuril Rahmawati Arifudin Arifudin Arifudin Bambang Santoso Bambang Sugeng Cornelia Agatha Dudung Ma'ruf Nuris Endang Sri Andayani Ervina Dwi Aprilia Faris Syahfaturohma Fulgentius Danardana Murwani Furqorina, Rizka Ghina Mufidatus Salma Hadi, Zufly Amrullah Makaryanawati Nasya Nur Afifa Noor Syaifudin Nurika Restuningdiah Pratiwi, Venni Ayunda Puji Handayati Rahmah, Nailur Ridoni Fardeni Harahap Rohmatin, Yunia Satia Nur Maharani Setiadi, Arief Setyowati, Eko Mety Singgih Bayu Indra Hermawan Sriyani Mentari Tatas Ridho Nugroho Triadi Agung Sudarto Wardini, Amalia Kusuma Wati, Indah Kumoro Winda Ayu Anggraini Wulansuci, Rohmah Yohanes Sri Guntur Zikri Al Annas Wibisono