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All Journal Governors Jurnal Sastra Indonesia JURDIASRA
Rissa Anandita
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Semiotic Analysis in the Lyrics of the Song Tikus-Tikus Kantor and Its Significance for Fraud Accounting Actors Ardimansyah; Rafles Ginting; Elga Yulindisti; Anton Robiansyah; Rissa Anandita
Jurnal Sastra Indonesia Vol. 13 No. 1 (2024): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jsi.v13i1.3101

Abstract

The role of the song "Tikus-Tikus Kantor" by Iwan Fals serves as a metaphor for depicting workplace fraud, particularly in the context of company financial reporting. This study aims to empirically examine the song's meaning using semiotic analysis. The qualitative research method used Roland Barthes' semiotic approach to explore both denotative and connotative meanings within the song's lyrics. Symbols such as rats and cats represent actors in accounting fraud, namely perpetrators and auditors. The connotations within the lyrics depict rationalization, pressure, and competence, aligning with the Fraud Pentagon theory, which identifies triggering factors for fraud. The moral message in the song serves as a reminder for auditors to execute their duties with integrity and professionalism. From a dramaturgical perspective, the song highlights the relationship between fraud perpetrators and auditors, portraying the former as cunning rats and hungry cats. The research illustrates how fraud perpetrators can exploit the lack of attention or errors on the part of auditors. The moral message in the lyrics encourages auditors to enhance vigilance and integrity when examining financial reports. Consequently, this study provides theoretical contributions by applying semiotic analysis to understand the meaning of songs related to accounting fraud. The findings can serve as a basis for formulating policies to prevent accounting fraud for stakeholders.
Assesing the Role of ESG on Firm Value in Indonesia: Signaling or Symbolism? Prasetyo, Rifki Adhi; Rissa Anandita; Nur Amaliyatun Anisa Br Ginting
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6757

Abstract

This research delves into how Environmental, Social, and Governance (ESG) disclosures affect a company’s value, using Tobin’s Q as a measure of market performance. It centers on companies included in the KOMPAS100 index of the Indonesia Stock Exchange from 2020 to 2023, applying a fixed-effects panel regression model to assess the impact of each ESG aspect using Stata. The ESG disclosure scores and firm value represented by Tobin’s Q were collected from Bloomberg Database. The findings reveal that none of the ESG elements—environmental, social, or governance—have a statistically significant influence on firm value. Although all three variables display negative but insignificant coefficients, this suggests that ESG disclosures in Indonesia are not yet perceived by investors as adding value. These results support signaling and stakeholder theories, which stress the need for reliable information and active stakeholder involvement for ESG to affect firm valuation. The study underscores the necessity for enhanced ESG transparency, stricter regulatory enforcement, and greater investor awareness in emerging markets. It also provides practical advice for companies, policymakers, and investors aiming to bolster ESG integration and reporting standards in Southeast Asia.
Pendampingan Penggunaan Teknologi dalam Peningkatan Penulisan Artikel pada Guru Akuntansi Natasia Alinsari; Windi Ariesti Anggraeni; Zuliyati; Winda Ningsih; Ida Adhani; Citra Puspa Permata; Delfian Zaman; Eko Prasetyo; Rissa Anandita; Ihsan Nasihin
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

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

Abstract

Peningkatan kualitas pendidikan di tingkat nasional dan daerah sangat bergantung pada kompetensi dan profesionalisme tenaga pendidik. Dalam era digital, teknologi informasi menjadi alat penting yang dapat mendukung pengembangan profesional guru, termasuk dalam penulisan artikel ilmiah. Penelitian ini bertujuan untuk mengkaji efektivitas kegiatan pendampingan penggunaan teknologi dalam meningkatkan kemampuan menulis artikel ilmiah pada guru akuntansi di SMK Muhammadiyah 1 Tangerang. Kegiatan pendampingan dilakukan secara daring dan mencakup empat topik utama: strategi dan teknik penulisan artikel ilmiah, penggunaan aplikasi sitasi (Mendeley), aplikasi parafrasa untuk mencegah plagiarisme, dan pemanfaatan AI dalam penulisan artikel. Metodologi pelaksanaan mencakup pemberian materi, praktikum, serta diskusi dan tanya jawab. Hasil pendampingan menunjukkan peningkatan pemahaman dan keterampilan guru dalam menggunakan teknologi untuk penulisan artikel ilmiah. Meskipun terdapat beberapa kendala, seperti keterbatasan akses internet dan interaksi daring yang kurang maksimal, kegiatan ini berhasil memberikan stimulus bagi guru untuk menghasilkan karya ilmiah. Rekomendasi untuk kegiatan serupa di masa depan mencakup kombinasi metode daring dan tatap muka untuk meningkatkan efektivitas pendampingan.
Co-Authors Anggraeni, Windi Ariesti Ardimansyah Citra Puspa Permata Delfian Zaman Elga Yulindisti Ida Adhani Ihsan Nasihin Natasia Alinsari Nur Amaliyatun Anisa Br Ginting P. Eko Prasetyo Prasetyo, Rifki Adhi Rafles Ginting Robiansyah, Anton Winda Ningsih Zuliyati