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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JIA (Jurnal Ilmiah Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat Sasambo: Jurnal Abdimas (Journal of Community Service)
Agus Triyani
UNIVERSITAS WAHID HASYIM
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

Sustainability performance plays an important role in the business entities. Recently, stakeholders are no longer focus on the single financial performance, but rather put their attention on the business sustainability comprehensively. Since the high-tech companies have the high level of innovation and high uncertainties, sustainability performance received more attention from business practitioners. The high technology in the company can greatly improve the world economy because it greatly affects the potential for global competitiveness. This study intends to examine the effect of sustainability performances on the capital structure of High-Tech Companies in Indonesia. High-Tech Companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, High-Tech Companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 High-Tech Companies in Indonesia. We identified factors that affect capital structure of High-Tech Companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of High-Tech Companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of High-Tech Companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects.
PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BERBASIS AKRUAL DI RUMAH SAKIT ISLAM PURWODADI Agus Triyani; Sri Retnoningsih; Wulan Budi Astuti; Ernawati Budi Astuti; Triyas Nur Hayati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14820

Abstract

Akuntansi berbasis akrual adalah suatu basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat, dan disajikan dalam laporan keuangan pada saat terjadinya transaksi. Penerapan akuntansi berbasis akrual dimaksudkan untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat dalam mengukur kinerja rumah sakit. Kegiatan Pendampingan di RSI Purwodadi ini untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat sesuai dengan sistem akuntansi berbasis akrual. Hasil dari pendampingan ini yaitu Pihak RSI Purwodadi masih menggunakan pencatatan laporn keuangan berbasis kas, tetapi di tahun 2022 pihak rumah sakit ingin mengembangkan aplikasi yang selama ini telah digunakan dalam akuntansi berbasis kas menuju akuntansi berbasis akrual. Sementara yang menjadi hambatan dalam penerapan sistem ini adalah kurangnya sumber daya manusia yang memiliki kemampuan khusus di bidang akuntansi.
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress Agus Triyani; Sri Retnoningsih; Suhita Whini Setyahuni; Muhammad Fajar Khoiruddin
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.62217

Abstract

   This research aims to comprehensively analyze the intricate relationships between board gender, CEO retirement, financial distress, and accounting conservatism within the energy sector. Leveraging 164 firm-year observations spanning 2019-2021, our sample selection relied on a purposive sampling technique, with data availability serving as a primary criterion. Through multiple regression analysis, we rigorously tested hypotheses to unveil the nuanced dynamics at play. Contrary to expectations, our findings suggest that board gender does not exert a significant impact on accounting conservatism within energy firms. However, CEO retirement emerges as a pivotal factor positively influencing accounting conservatism. This illuminates the importance of leadership transitions in shaping conservative financial reporting practices. Notably, financial distress demonstrates a contrary effect, negatively impacting accounting conservatism. This novel perspective positions financial distress as a determinant factor, expanding the traditional boundaries of conservatism research within the agency theory framework. Our research significantly contributes to the literature by providing fresh insights into the contextual factors influencing accounting conservatism in the energy sector. The nuanced interplay of CEO retirement and financial distress unveils complex decision-making processes, offering practical implications for corporate governance and financial reporting practices in this industry. This study serves as a valuable resource for both practitioners and scholars seeking a deeper understanding of conservatism determinants in the specific context of energy companies. 
Implementasi Coping Strategy Perusahaan Selama Masa Pandemi COVID-19 : Pelatihan Bagi Kelompok Wirausaha Indonesian Capital Human Management Institute (IHCMI) Suhita Whini Setyahuni; Agus Triyani
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 1: February 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i1.639

Abstract

Kegiatan pengabdian masyarakat ini diselenggarakan dengan tujuan untuk meningkatkan kemampuan dan pemahaman mitra mengenai coping strategy perusahaan. Kegiatan pengabdian ini dilaksanakan dalam bentuk pelatihan. Kegiatan ini diikuti oleh 50 mitra yang merupakan pelaku usaha UMKM yang tergabung  dalam forum Indonesian Human Capital Management Institute (IHCMI). Permasalahan yang dihadapi oleh mitra secara umum selama pandemi COVID-19 adalah penurunan kinerja perusahaan. Teknik pengumpulan data yang digunakan  dalam kegiatan ini adalah Focus Group Discussion (FGD). Hasil dari kegiatan pelatihan ini adalah para mitra mampu mengidentifikasi kondisi perusahaan, mengidentifikasi dampak pandemi COVID-19 pada aktivitas bisnis mereka dan peluang yang dapat diambil, serta mampu untuk mengimplementasikan pilihan coping strategy yang cocok untuk perusahaan. Proses pemilihan coping strategy sebaiknya tidak berfokus pada strategi efisiensi biaya dan pengurangan karyawan, namun dapat mempertimbangkan pilihan strategi lain yang dapat diterapkan. Para mitra disarankan untuk terus meningkatkan kemampuan analisis dan kepercayaan diri untuk menghadapi kondisi ketidakpastian ekonomi akibat pandemi COVID-19. Corporate Coping Strategy Implementation During the COVID-19 Outbreak: Training for Businesses Practitioners in the Indonesian Human Capital Management Institute (IHCMI) Forum The community service event intends to enhance the understanding and ability of the community partners regarding the corporate’s coping strategy. Coping strategy training is the form of a community service event. The participants are 50 businesses practitioners from different industry sectors. They are members of the Indonesian Capital Human Management Institute (IHCMI) forum. The participants of the training faced problems during the COVID-19 outbreak. Focus Group Discussions (FGD) was used as a data collection method. The outcome from this training event is the partner able to identify the conditions of their company, identify the effect of the COVID-19 outbreak on their businesses and its opportunity, and also be able to implement the right coping strategy into their businesses. The process of selecting coping strategies should not only be focused on the cost-cutting strategy and downsizing but also the other strategies. The partners were suggested to keep improving their capabilities and self-confidence in order to cope with the unpredictable conditions caused by the COVID-19 outbreak.
Co-Authors Anggi Gita Cahyani Ernawati Budi Astuti Kiryanto Kiryanto Muhammad Fajar Khoiruddin Salsabilla Putri Sri Retnoningsih Suhita Whini Setyahuni Triyas Nur Hayati Wulan Budi Astuti