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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Dwi Handarini, Dwi
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ilmiah Wahana Akuntansi

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Pengaruh Kebijakan Dividen Terhadap Abnormal return dengan Informasi Laba sebagai Variabel Pemoderasi Ayyasyi, Alwan; Gurendrawati, Etty; Handarini, Dwi
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.017

Abstract

This research was conducted with the aim of knowing the effect of dividend policy on abnormal returns with earnings information as a moderating variable. The purposive sampling method was used as a sampling technique with 22 selected companies from 45 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This study used secondary data source obtained through the Mirae Asset Home Online Trading System software to obtain information related to dividends and share prices, and IDX website to obtain the publication of annual reports to obtain information related to company profits. The results of this study indicate that dividend policy has a negative effect on abnormal returns. Meanwhile, earnings information has not been able to moderate the effect of dividend policy on abnormal returns.
Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
Co-Authors A. Handjoko Permana Achmad Fauzi Anjani, Sela Anlinia, Neiska Apriani, Riska Gabrie Armeliza, Diah ATI SUMIATI, ATI Ayyasyi, Alwan Burnika, Erwin Cahyani, Regina Cahyani, Vina Dwi Choirul Anwar Destria Kurnianti Dewi Muliyati Etty Gurendrawati, Etty Fadhila, Luthfiani Farid , Satria Rachman Fauzi Bakri Haneul Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indra Pahala Kaafah, Najwa Silmi Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Lasniroha, Magdalena Lemana, Alifia Harfiani Mahmudah, Muhammad Suryauno Malzara, Vidia Ratu Balqis Mardi Mardi Mardi Marsofiyati Muhammad Yusuf Muharyadi, Amril Mundhiharno Nasution, Hafifah Noviana, Natasya Nuramalia Hasanah Pratama, Muhammad Raihan Pricilla, Ani Pujiastuti Pangestu, Rizma Purwahida, Rahmah Puspa, Eka Septariana Putri, Fika Rahmatia Putri, Septyana Rahmah, Nafilah Alfa Rambe, Rauni Duha Respati, Dwi Kismayanti Rida Prihatni Rr Sri Kartikowati Sabrina, Putri Marsha safitri, gita Santi Susanti, Santi Sari, Rini Nurmala Sasmi, Aji Ahmadi Savitri, Frischa Anugerah Setiawan, Arbi Setyawan, Diki Sholina, Wini Sri Zulaihati, Sri Sugiharto, Ganang Ayom Surya Anugrah Suyono, Windy Permata Tri Hesti Utaminingtyas, Tri Hesti Unggul Purwohedi Wirawan, Vincent Wirologo, Haryo Kuncoro Wulandari, Arista Yaacob, Mohd Hasimi Zain, Nisrina Tsabitah Zairin, Gentiga Muhammad Zakaria, Adam