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Lilik Suyanti
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liliksuyanti@gmail.com
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liliksuyanti@gmail.com
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Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol 12, No 2 (2009): JRAI May 2009" : 5 Documents clear
Pengaruh Rasio Camel terhadap Praktik Manajemen laba di Bank Syariah ZAHARA ZAHARA; SYLVIA VERONICA SIREGAR
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.204

Abstract

The purpose of this study is to investigate earnings management in shariah banks and the effect of CAMEL ratios on earnings management. Our samples consist of 21 shariah banks, consist of Shariah Bank (Bank Umum Syariah/BUS) dan 18 Shariah Business Unit (Unit Usaha Syariah/UUS) at years 2004-2006.Our results show that on average, there is no significant earnings management practice  (measured using discretionary accruals) in shariah banks, and CAMEL ratios do not have significant effect on earnings management, except NPM which has positive and significant effect. This indicates that although in average there is no earnings management in shariah banks, bank’s profitability encourage management to involve in earnings management activity. This study finds evidence that earnings management in BUS is significantly higher than that UUS.
Eksistensi Laporan Nilai Tambah Syariah Berbasis Rezeki Aji Dedi Mulawarman
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.205

Abstract

The objective of this study is to prove evidence of the existence Shari'ate Value Added Statement from the real transaction and business habitues of Indonesian Moslem society. Utilising Hyperphenomenology Methods, I show that rizq is a substance of  Shari'ate Value Added (SVA) concept. Rizq is a form of income called rizq income. This type of income can be observed empirically in everyday life of Indonesian Moslem society. I argue that rizq is actually value added gained (financially, socially, and environmentally) and has been purified (becomes halal, thoyib, and free from riba) in every step of its attainment, until its distribution. As a consequence, the quantitative and qualitative elements of the Shari'ate Value Added Statement can not presented separately.
Perbandingan Kinerja Reksa Dana Syariah dengan Reksa Dana Konvensional Cahyaningsih Cahyaningsih; Eko Suwardi; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.206

Abstract

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2004-2006. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that during the bull market of 2004 and 2006 the conventional mutual funds have been able to outperform the shariah mutual funds, but in 2005 the shariah mutual funds have been able to outperform the conventional mutual funds. Portofolio managers of the conventional mutual funds have superiority skills in security selection and market timing ability than portofolio managers of the shariah mutual funds.
Validitas Empiris Model Valuasi Ohlson (1995) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.207

Abstract

This research tests the empirical validity of Ohlson (1995) valuation model by evaluating whether its valuation results explain market prices. Unlike previous researches that violated the model's assumption, which led to questionable conclusion, this research satisfies its assumptions regarding the calculation of abnormal earnings, which involves the clean surplus relation and risk-free discount rate, and in the attributes of the model's parameters that should be unique for each firm. The reexamination of the validity of the model is important considering the fact that the model has been utilized as a theoretical basis in determining market-based accounting research variables, such as risk and cost of capital. The result of this research indicates that the valuation results of Ohlson (1995) model are positively associated with market prices. The valuation error of the model is less than the valuation error of book value, suggesting that the Ohlson (1995) model is better than book value in explaining price. Nevertheless, the valuation result is still significantly less that market price, the difference of which might be a result of errors in estimating the model's parameters or even a misspecification in the model. The differences between the model's valuation result and price, however, implies a still open opportunity to conduct fundamental accounting researches.
Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu WIWIK UTAMI; TITIK ARYATI; FITRI INDRIAWATI
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.208

Abstract

This study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum.

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