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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Klabat Accounting Review Journal of Accounting Taxing and Auditing (JATA)
Erni Febriani, Erni
TEKNIK PERTANIAN, FAKULTAS TEKNOLOGI PERTANIAN, UNIVERSITAS UDAYANA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Determinan Overpricing Saham pada Saat Initial Public Offering di Bursa Efek Indonesia Ulfah, Atika; Qodri, Lailatul; Febriani, Erni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2910

Abstract

Purpose: This study aimed to prove the effect of financial leverage, company size, company age and underwriter’s reputation on stock overpricing. Method: The population of this research was the companies which conducted initial public offering (IPO) which were listed on the Indonesia Stock Exchange in 2011 - 2020. This research used purposive sampling technique and the number of samples obtained was 62 companies. Results: The results of this study indicate that the variable company size, company age, and underwriter reputation have a positve effect on overpricing, financial leverage have a negative effect on overpricing. Limitations: This study does not test the type of industry and the level of industrial saturation of companies conducting an IPO. This study does not look at the agreement between the issuer and the underwriter whether it is full commitment or not. Contribution: This research is expected to increase knowledge about the factor that influence overpricing of share during the initial public offering on the Indnesia Stock Exchange.
A Bibliometric Analysis of Activity-Based Management (ABM) Research Development Using Vosviewer: Management Accounting Febriani, Erni
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1173.136-148

Abstract

This study is a bibliometric visualization by taking journals through the publish or perish application with the scope of data in Scopus about Activity-Based Management (ABM) using the VOSviewer application. The purpose of the bibliometric analysis in this study is to determine; 1) the trend of development of publications related to activity-based management in developed countries each year, 2) the trend of Publication Journals, 3) collaboration between researchers with similar topics, 4) trend terms title and abstract and 5) trend terms author keywords. Data were collected from the Publish or Perish database published in 2010-2024 using the keyword "Activity Based Management". Then the author used VOSviewer software to analyze and visualize the database obtained. The results of the study showed that there were 172 articles discussing Activity Based Management. The year with the most research themes on Activity Based Management was 2010, which was 21 articles. Collaboration of researchers who collaborated included Joshua Aulda, Michael Hopea, Hubert Leya, Bo Xua and Kuilin Zhang. The publisher journal that published the most articles on the topic of "Activity Based Management" was Elsevier with 44 articles. Then Emerald published 34 articles over the past fourteen years.
Analisis Sistem Akuntansi Penerimaan Kas Tunai dan Piutang Atas Jasa Service Pada Cv. Siger Elektro Ashari, Regina Salsabila; Oktaria, SE., MM, Eka Travilta; SE., MM, Dewi Silvia,; Alie, Maria Septijantini; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1547

Abstract

Sistem akuntansi merupakan organisasi dari formulir, catatan dan laporan yang dikoordinasi guna memberikan informasi keuangan yang dibutuhkan bagi pihak manajemen perusahaan untuk memudahkan pengelolaan perusahaan dan pengawasan untuk menjamin keamanan aktiva yang dimilikinya sehingga dengan adanya sistem akuntansi tersebut diharapkan berbagai kecurangan dan kesalahan dapat dicegah ataupun diminimalisir. Cv. Siger Elektro adalah perusahaan yang bergerak dibidang mekanikal elektrik khusus unit pendingin. Tujuan penelitian untuk mengetahui bagaimana prosedur penerimaan kas atas jasa service. Metode penilaian yang digunakan adalah metode kualitatif Analisis prosedur dimulai dari mencatat identitas konsumen, mencatat kelengkapan barang yang diservice, pengecekan, dan membuatkan invoice. Dokumen yang digunakan adalah dokumen invoice services. Catatan penerimaan jasa service yang digunakan adalah tanggal masuk dan nama. Hasil penelitian didasrkan pada unsur-insur penerimaan kas atas jasa service. Hasil penelitian menerangkan bahwa prosedur penerimaan kas atas jasa service secara keseluruhan cukup efektif., hal ini karena masih terdapat bagian unsur-unsur prosedur penerimaan kas atas jasa service yang belum diterapkan. Sebaiknya meningkatkan prosedur penerimaan kas atas jasa service yang telah ada sehingga dapat lebih efektif. Transaksi-transaksi perusahaan bertambah kompleks    menyebabkan dibutuhkannya informasi mengenai keadaan keuangan perusahaan. Disimpulkan bahwa peran dan fungsi penerimaan kas yang dilakukan di CV. Siger Electro baik tunai maupun piutang sudah sesuai begitu juga dengan standar operasi prosedur yang dibuat oleh CV. Siger Electro sudah sesuai dengan prosedur penerimaan kas tunai dan piutang secara teori. 
Implementasi Activity Based Costing Sebagai Alternatif Perhitungan Biaya Program Bimbingan Belajar Pada Lembaga XYZ Ladista, Rindy Dwi; Maryani, Ani; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1550

Abstract

The use of traditional methods make cost distortions. This research was conducted to provide an alternative for calculating the cost of the tutoring program at D'Premier9 so that the resulting costs are more accurate and able to describe the consumption of relevant resources according to the activities. The research was conducted with a case study on D'Premier9, by calculating the cost assignment using the Activity Based Costing method. The results showed that there was a cost distortion due to the use of the traditional cost method, in the Polri program an undercost of Rp. 403,848 while the service program costs experienced an overcost of Rp. 302,886. The calculation with the traditional method make cost distortions because the assignment is not carried out according to the cost driver, but by using ABC the cost calculation is more accurate because it calculates the cost driver.
Co-Authors Alie, Maria Septijantini Ani Maryani, Ani ashari, regina salsabila Ladista, Rindy Dwi Oktaria, SE., MM, Eka Travilta Qodri, Lailatul SE., MM, Dewi Silvia, Ulfah, Atika