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EFFICIENCY MARKET HYPOTHESIS, RANDOM WALK THEORY, AND FINANCIAL RATIOS-STOCK RETURNS: A COMPARATIVE STUDY OF BANKS IN INDONESIA, INDIA, AND CHINA IN THE POST-COVID ERA ADININGSIH, TRIANA EVA
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.49331

This research aims to analyze how financial ratios affect firm value, utilizing the Efficiency Market Hypothesis and Random Walk Theory for analysis. It focuses on banking sector companies listed on the Indonesia Stock Exchange (XIDX), India Stock Exchange (XBOM), and China Stock Exchange (XSHG) from 2022 to 2023. This quantitative study employs purposive sampling, resulting in 184 firm- year samples, with data gathered from annual reports. Regression analysis using SPSS version 26 is the chosen method. The findings suggest that India has the most efficient market, while Indonesia aligns with the random walk theory, indicating weaker market efficiency. Notably, variables like "Return on Average Equity" in Indonesia and India and "Impairment Loans to Equity" in India and China significantly impact stock returns. These varying influences underscore the importance of considering country-specific factors in stock return predictions. However, it's essential to acknowledge tha the models explain only a portion of the variance in the dependent variable.

A PHILOSOPHY IN ACCOUNTING: Perception, Accruals, Fraud – A Literature Review with Future Research Direction ADININGSIH, TRIANA EVA
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.53285

This study uses bibliometric techniques to review the perception, accruals, and fraud literature systematically. The study examines the intellectual structure of this literature by conducting bibliographic coupling analyses. Additionally, the study maps the major conceptual themes in this literature using co-word analysis. Based on the findings, the study proposes a research agenda highlighting opportunities for theoretical development in the perception, accruals, and fraud literature. The study's findings can lead to future research directions and offer insights into the state of the field's investigation at the present time.

DECODING THE DYNAMICS IN FINANCIAL FRAUD Adiningsih, Triana Eva
Jurnal Akuntansi dan Keuangan Indonesia Vol. 21, No. 2
Publisher : UI Scholars Hub

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This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report compares historical publications on fraud with current publications, highlighting relevant information from recent articles. The findings of this study have practical implications for understanding and combating fraud in the real world.

Reconstruction Model For Mitigating Business-To-Customer Fraud In Indonesia’s VAT Policy Adiningsih, Triana Eva; Mustikasari, Elia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31061

Purpose: This research aims to examine the possibility of combining E-Barimt and blockchain technology with E-Filing. This examination hopes that if the implementation of E-Barimt can be adopted into the Indonesian system, then the government will have another option of increasing tax revenue rather than increasing the tariff of VAT. Method: This research employs a systematic literature review as its method. The literature used comprises Scopus-indexed journals and grey literature—the latter was utilised due to the limited information available on Scopus-indexed journals regarding the e-Barimt. Results: The implementation of E-Barimt in Mongolia yields more beneficial effects, and with some adjustments, the author argues that it can also be implemented in Indonesia. Implications: This research presents a model for integrating E-Barimt, E-Filing, and Blockchain technology. This model can be implemented by policymakers in Indonesia to mitigate potential fraud, thereby supporting the government's goal of increasing tax revenue. Novelty: E-Barimt has never been mentioned in a Scopus-indexed journal, so this is considered a new system that scholars have not discovered. Besides, the effectiveness can be adopted in Indonesia and solve the VAT’s loopholes.

DOES TECHNOLOGY REDEFINE AUDITING? A SYSTEMATIC REVIEW Adiningsih, Triana Eva
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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CRYPTO TAXATION AND FINANCIAL REPORTING IN THE CONTEXT OF PANCASILA Adiningsih, Triana Eva
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.34

Abstrak - Perpajakan Kripto dan Pelaporan Keuangan pada Konteks Pancasila Tujuan Utama – Studi ini mengevaluasi perubahan dalam perpajakan perdagangan kripto sehubungan dengan kesesuaiannya dengan nilai Pancasila dan opsi solusi.Metode – Penelitian ini menggunakan metode tinjauan literatur nonsistematis. Kami menggambarkan simulasi matematika dan penjabaran nilai Pancasila dalam kaitannya dengan transaksi kripto dan perpajakan.Temuan Utama – Penelitian ini menunjukkan bahwa implementasi pajak final berpihak kepada pemilik modal besar. Keberpihakan ini disebabkan karena adanya perbandingan terbalik antara persentase target keuntungan yang harus diperolah trader dan lapisan penghasilan. Implikasinya beban pajak bertambah dan laporan keuangan turut berpengaruh.Implikasi Teori dan Kebijakan – Perubahan peraturan pajak untuk perdagangan kripto tidak sesuai dengan nilai Pancasila. Kami menyarankan untuk merevisi aturan menjadi pajak progesif final dalam transaksi kripto.Kebaruan Penelitian – Penelitian ini menggunakan perhitungan objektif dengan rumus yang belum pernah diterbitkan sebelumnya dan menggunakan paradigma Pancasila. Abstract - Crypto Taxation and Financial Reporting in the Context of Pancasila Main Purpose - This study evaluates changes in the taxation of crypto trading to its compatibility with Pancasila values and solution options.Method - This study uses a non-systematic literature review method. We describe the mathematical simulation and elaboration of Pancasila values to crypto transactions and taxation.Main Findings - This study shows that implementing the final tax favors large capital owners. This favoritism is due to the inverse ratio between the percentage of target profits traders must earn and the income layer. The implication is that the tax burden increases, and the financial statements are affected.Theory and Practical Implications - The change in tax regulations for crypto trading is incompatible with the values of Pancasila. We suggest revising the rules to a final progressive tax on crypto transactions.Novelty - This study uses objective calculations with formulas that have never been published before and uses the Pancasila paradigm.

BEYOND NUMBERS: DECODING THE DYNAMICS OF QUALITATIVE ACCOUNTING RESEARCH ACROSS DECADES Adiningsih, Triana Eva
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 2
Publisher : UI Scholars Hub

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Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting practices. The discussion also encompasses challenges in conducting qualitative research, such as obtaining access and maintaining anonymity. Conclusions: This study enhances comprehension of the field’s conceptual framework and guides future research, especially in areas such as blockchain, artificial intelligence, and sustainability accounting. The findings provide essential insights for researchers seeking to address the complexities inherent in modern accounting. Novelty/Originality of this article: The qualitative research currently available either discusses a specific topic or focuses on a particular journal, but none examines the general approach to qualitative research in accounting. This paper aims to address this gap by exploring how qualitative research has been conducted in top-ranked journals, providing readers with insights into qualitative research relevant to the field of accounting.

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