Article Per Year (5 Year)
p-Index From 2021 - 2026
3.764
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara West Science Accounting and Finance Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Devy Pusposari
Accounting Department, Faculty Of Economics And Business, Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
The Effect Of Indonesia’s 2024 General Election On The Abnormal Return And Trading Volume Activity Of Infra-structure Sector Stocks Listed On The Idx Nur Hanifah; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study identifies whether there are differences in the Average Abnormal Return and Average Trading Volume Activity before and after the 2024 presidential and legislative elections in Indonesia. The study includes samples of infrastructure companies listed on the Indonesia Stock Exchange during February 2024 and analyzes the data utilizing the Wilcoxon signed-rank test. Based on signalling theory, general elections can inform investors and affect investment decisions. However, the results of the study exhibit no significant difference yet align more with the semi-strong form of the efficient market hypothesis, where stock prices reflect all publicly available information, including expectations of government policies that impact the market. This finding also reflects the precautionary motive of investors, where market participants anticipate political uncertainty by adjusting their investment strategies before the 2024 election. This indicates that political factors affect market sentiment but do not necessarily lead to significant volatility.
An Analysis Of The Implementation Of The Erp-Sap System In Improving The Quality Of Coso-Based Accounting Information At Perum Jasa Tirta 1 Malang. Ramadhani, Azzah Dzakiyah; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.178

Abstract

This study aims to analyze the implementation of the ERP-SAP system to improve the accounting information quality of Perum Jasa Tirta I Malang. This study applies a qualitative method with a descriptive approach, in which information is collected through semi-structured interviews and direct observation of relevant staff in the accounting division. The analysis is based on COSO theory to evaluate internal controls that support ERP-SAP implementation in the context of accounting information quality, including aspects of relevance, reliability, comparability, verifiability, timeliness, and understandability. The results exhibit that the implementation of ERP-SAP results in a positive effect in terms of time efficiency, accuracy of financial reports, and the ability to make real-time data-based decisions despite the challenge in human resource (HR) adaptation that needs resolution to maximize the use of the system. Based on the findings, it is recommended that companies provide more training for employees and improve supervision mechanisms to ensure the effectiveness of the ERP-SAP system in producing accurate and timely information
Co-Authors -, Umi Ariskaningtias Abel Nathaniel Bima Arya Kusuma Adrian Devano Ardeana Reski Areta Widya Kusumadewi Arum Prastiwi Christian Danang Prihartanto Christinawati Putri, Ferica Desak Eva Indira Pratiwi, SE Desak Eva Indira SE Pratiwi Devi Nur Cahaya Ningsih Dewi, I Gst. A. A. Sintya Purnama Ema Millati Fara Frahmadhanie, Silvia Hendi Subandi julvita, fadila muliana Lilik Purwanti Lilik Purwanti Lintang Ayu Dyah Choirunnisa Lubis, Ivan Geovani S. Mas Nur Mukmin Mega Pratidina Nasihin, Mohammad Bahrun Nur Hanifah Nurindrasari, Diana Oktaviana, Reza Ong, William Puspita, Ayu Fury Rachman, Oktarian Aulia Ramadhani, Azzah Dzakiyah Ramadhani, Wanda Ria Devi Astutik Roekhudin Roekhudin Roekhudin Roekhudin, Roekhudin Rr. Sri Pancawati Martiningsih Sabria, Sofia Asma Salsabilla, Atina Parartha Saqiva, Annisa Sari Atmini Sari, Yetri Martika Septi Maulia Fitriastuti Sintya Purnama Dewi, I Gst. A.A. Siska Iktama, SE Siska SE Iktama Soelchan Arief Effendi Soelchan Arief Effendi Teddy Avrilliandy Tiffany, Christabel Unti Ludigdo Yuliza Rischa Farery