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All Journal Journal of Accounting and Management Innovation Prominent : Journal of English Studies Journal of Accounting and Management Innovation
Christina Aprilia, Christina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Aprilia, Christina
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Aprilia, Christina
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.368 KB)

Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
Teacher's Written Feedback in Academic Writing Class: Students' Perceptions Aprilia, Christina; Listyani, Listyani; Palupi, Victoria Usadya
Prominent Vol 6, No 2 (2023): Prominent: Journal of English Studies
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/pro.v6i2.10106

Abstract

 Teacher's written feedback is one crucial thing that influences students' success in writing class. This feedback can benefit students' essays and writing performances in writing class. This study focuses on Academic Writing students' perceptions of teacher's written feedback in Academic Writing class. The purpose of this study is to investigate Academic Writing students' perceptions toward teacher's written feedback for their writing performances in Academic Writing class. This study was conducted in the English Language Education Program (ELEP), the Faculty of Language and Arts, Universitas Kristen Satya Wacana. The participants for this study were 31 students who were taking an Academic Writing course in Semester Gasal, 2022/2023 academic year. This study used questionnaires and semi-structured interviews to gather the data. The result showed that Academic Writing students had varied perceptions of teacher's written feedback from their lecturers. There were three types of students' perceptions of teacher's written feedback which were positive, mixed, and negative. This study hopefully can contribute valuable suggestions for the Academic Writing teacher in giving good written feedback and reveals the fact that teacher's written feedback can enhance students' writing performance.
Co-Authors Listyani Listyani Palupi, Victoria Usadya