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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muhasabatuna: Jurnal Akuntansi Syariah Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA
Siti Khomsatun
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating binti Nono, Latifah; Khomsatun, Siti
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.13183

Abstract

The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts.
PENERAPAN PENGUKURAN NILAI WAJAR PSAK-KONVERGENSI IFRS DAN DAMPAKNYA PADA PILIHAN KEBIJAKAN AKUNTANSI DI INDONESIA Khomsatun, Siti
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4031

Abstract

Abstract. This study aims to investigate the impact of the compulsory measurement of fair value and choice on the comparability of financial statements. This study uses data from nonfinancial public companies listed on the BEI. The method of determining the appeal level using the Taplin index and the increase or decrease of the appeal rate using the different test of Mc Nemar and Wilcoxon. The results show that there is no increase in the comparability of financial statements for accounting policies required to use value measurement. The accounting policy allowed to choose the method of measurement is also not proven there is a decrease in the comparability of financial statements. Differences in appeals occur only in the accounting policies of fixed assets that have increased appeal. This study shows that before and after the adoption of new standards related to fair value measurement, the financial reporting appeal level is still high. This study also indicates that the fair value measurement for the accounting policy allowed to select the measurement method is still low.Keyword: Measurement of Fair Value; Power of Appeals; Choice of Accounting, Index-Taplin Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak pengukuran nilai wajar yang diwajibkan dan pilihan terhadap daya banding laporan keuangan.Penelitian ini menggunakan data perusahaan publik non keuangan yang tercatat di BEI. Metode penentuan tingkat daya banding dengan menggunakan indeks Taplin dan peningkatan atau penurunan tingkat daya banding menggunakan uji beda Mc Nemar dan Wilcoxon. Hasil penelitian menunjukkan bahwa tidak ada peningkatan daya banding laporan keuangan untuk kebijakan akuntansi yang diwajibkan menggunakan pengukuran nilai.Kebijakan akuntansi yang diperbolehkan memilih metode pengukuran juga tidak terbukti terdapat penurunan daya banding laporan keuangan.Perbedaan daya banding terjadi hanya pada kebijakan akuntansi Aset Tetap yang mengalami kenaikan daya banding.Penelitian ini menunjukkan bahwa sebelum dan setelah penerapan standar baru terkait pengukuran nilai wajar, tingkat daya banding laporan keuangan masih tinggi.Penelitian ini juga mengindikasikan bahwa tingkat pengukuran nilai wajar untuk kebijakan akuntansi yang diperbolehkan memilih metode pengukuran masih rendah.Kata Kunci: Pengukuran Nilai Wajar; Daya Banding; Pilihan Akuntansi, Indeks-Taplin
Efek Moderasi Tingkat Konvergensi IFRS atas Pengaruh Accrual Reversal terhadap Persistensi Laba dan Respon Pasar Khomsatun, Siti
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13632

Abstract

The study aims to analyze moderating effect of IFRS convergence on the relationship accrual reversal with earning persistence and market response. The study used 1158 unbalances panel data from non-financial company listed in Indonesian stock exchange for period 2007-2012. Using generalized least squared, the results show that the accrual estimation error is the least persistent component of earning. In detail, accrual relating temporary fluctuation in working capital has more persistent than cash flow, but accrual relating firm growth is not found significantly effecting on earning persistent. The main result shows that IFRS convergence influences the relationship between accrual reversal and earning persistence, but it is not found in the relationship between accrual reversal and stock return. This result indicates that IFRS convergence can support manager has a better judgment precision, but investors still overprice cash flow and underprice accrual
Relationship of Earnings Quality and Segment Disclosure in Decreasing Cost of Equity Siti Khomsatun; Sylvia Veronica Siregar; Sidharta Utama
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.726 KB) | DOI: 10.26905/jkdp.v22i3.2304

Abstract

Investors would analyze the reporting of segments disclosure in the notes to the financial statements, addition to the main reporting that presents earnings and cash flows. We investigated the relationship between the segment disclosure level and the earning quality that could decrease the cost of equity. Sample of this research were 242 firms-years of manufacture industry firms. This research used simultaneous test; the first stage was a regression of segment disclosure level on earning quality and the second stage was a regression on the cost of equity. Segment disclosure level was measured from PSAK 5 Operating Segment (2009); the cost of equity measured using industry-adjusted E/P Ratio; earning quality measured using absolute of accrual quality and absolute of abnormal accrual. We found that earnings quality positively influences on segment disclosure level. We proved that there was a complementary effect between them. The second result showed that the segment disclosure level decreases the cost of equity, but marginally. The third result proved that in the second order condition, the segment disclosure level was stronger in decreasing the cost of equity. We proved that there was endogeneity of segment disclosure level in decreasing cost of equity.JEL Classification: C34, D23, M14DOI: https://doi.org/10.26905/jkdp.v22i3.2304
Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi Dania Amani Yapono; Siti Khomsatun
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.904 KB) | DOI: 10.24815/jdab.v5i2.10873

Abstract

The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.
LITERATURE ANALYSIS OF SUKUK RATINGS IN INDONESIA BIBLIOMETRIC APPROACH Afifa Nurhanifah; Siti Khomsatun
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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

Abstract

This study aims to analyze the development of research rating on sukuk in Indonesi. This research is a literature review using a systematic bibliometric review approach by analyzing 78 research articles. Research articles used as data research , published either nationally indexed by Sinta or non-Sinta and international Scopus. Data was observed and analyzed using VOSviewer and Microsoft Excel 2019, from the number of citations, authors, keywords to emerging research gaps. The results show that research on sukuk rankings in Indonesia was first in 2009, and developed in 2011. The most cited years were 2013 and 2017, and the results of this study also present research gaps with coverage of keyword areas that can still be developed.
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia Annisa Difa Saufanny; Siti Khomsatun
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.13

Abstract

Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank
Unveiling the Impact of Risk on Income Smoothing of Indonesia Islamic Commercial Banks: English Novia Lestari; Siti Khomsatun
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2680

Abstract

This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015-2019. 11 Samples were taken using purposive sampling. The data used are secondary data from quarterly financial report, 220 in total. Hypothesis testing is done by using panel data regression method. Based on the analysis that have been made, the results shows that the financing/credit risk and liquidity risk had no impact on income smoothing. Operating risk had negative effect. While Total Loans as control variable affected dependent variable. For the size, as other control variable, do not affect the dependent varible. This study contributes to enrich the literature about income smoothing and bank risk, especially regarding operational risk which is less discussed than financing and liquidity risk.
Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah Khomsatun, Siti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.993

Abstract

This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.
Pengaruh Akuntabilitas, Transparansi, Dan Pemanfaatan Teknologi Informasi Terhadap Minat Bayar Zakat Penghasilan Masyarakat Pekanbaru Afra Afifah Gafar; Grandis Imama Hendra; Siti Khomsatun
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i02.650

Abstract

Penelitian ini bertujuan untuk menyelidiki Pengaruh Akuntabilitas, Transparanasi, dan Teknologi Informasi terhadap minat masyarakat untuk membayar zakat penghasilan, dengan fokus kepada kelompok generasi X dan Y yang ada di Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat teknik pengumpulan data. Dengan menggunakan pemodelan persamaan structural equation modeling (SEM) dengan SmartPls 3 perangkat lunak digunakan untuk menganalisis data. Penelitian ini mengumpulkan data primer dari responden Generasi X dan Y yang sudah memenuhi persyaratan untuk membayar zakat penghasilan. Sampel dalam penelitian ini menghasilkan 255 responden. Penelitian ini menemukan bahwa variabel Akuntabilitas, Transparansi, dan Pemanfaatan Teknologi Informasi memiliki pengaruh yang signifikan positif terhadap minat masyarakat Pekanbaru membayar zakat penghasilan. Hasil ini memberikan sebuah pemahaman mendalam tentang faktor-faktor yang memengaruhi keputusan pembayaran zakat dalam konteks ini. Hasil dari penelitian ini memberikan pandangan yang berharga bagi lembaga amil zakat untuk bisa merancang strategi yang lebih baik lagi agar minat masyarakat utuk membayar zakat meningkat.
Co-Authors Afifa Nurhanifah Afra Afifah Gafar Ahmad Misbakhul Munir Ahmadi, Lusiana Putri Amita Zakiyatun Anjeli Saputri Annisa Difa Saufanny Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dilsantuah, Nova Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fitria Ulfa Grandis Imama Hendra Habsyah Fitri Aryani Humairah, Andi Irawan, Azhar Ayu Tri Lusiana Putri Ahmadi Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Nadia, Tri Novia Lestari Nurul Fauziyyah Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Saputri, Sukma Winnata Sidharta Utama Siti Salmah Sylvia Veronica Siregar Taslimah, Zubaidah Taufik Hidayadi Ulfah, Fitriah