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All Journal Jurnal Reviu Akuntansi dan Keuangan The Winners Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Manajemen Aset Infrastruktur dan Fasilitas CSID Journal of Infrastructure Development (CSID-JID) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ersa Tri Wahyuni
Department Of Accounting Universitas Padjadjaran
Religion Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Mathematics Social Sciences Transportation

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The Accountability of Islamic Microfinance Institution: Evidence from Indonesia Wahyuni, Ersa Tri
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 1 (2008): The Winners Vol. 9 No. 1 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i1.728

Abstract

The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.
THE INFLUENCE OF ACCOUNTING STANDARDS AND CREDIT RISK DIFFERENCES TO BANK PROFITABILITY (Studies in Commercial Banks and Rural Banks in Indonesia 2015 - 2017) Wahyuni, Ersa Tri; Kristanto, Ajie
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.315 KB) | DOI: 10.22219/jrak.v9i1.8204

Abstract

Small commercial banks and large rural banks or Bank Perkreditan Rakyat (BPR) are comparable in terms of the services they offer and their capital. However, they have to use different accounting standards. Small commercial banks apply SAK and implement PSAK 55 while BPR apply SAK ETAP. PSAK 55 stipulates a more sophisticated method for impairment calculation compared to SAK ETAP. This research aims to analyze the influence of the difference accounting standards, credit risk (NPL), and bank efficiency (BOPO) to the Bank profitability. The data comes from the financial reports of 19 commercial banks and 18 BPR during 2015-2017. The results of regression anaysis reveal that the implementation of SAK Umum and BOPO has a significant negative influence to the Bank profitability. This research provides an important information to assist DSAK-IAI’s plans to revise SAK ETAP by adopting IFRS for SME in the near future. The research suggests if BPR adopts IFRS for SME in the future, their profitability may decline due to PSAK 55’s impairment method in the IFRS for SME.
Infrastructure Development by Public-Private Partnership in Indonesia: A Systematic Literature Review Mandasari, Vera; Wahyuni, Ersa Tri
CSID Journal of Infrastructure Development Vol 2, No 2 (2019)
Publisher : Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32783/csid-jid.v2i2.90

Abstract

Research on Public Private Partnership (PPP) in Indonesia has emerged over the last decade due to the increased popularity of PPP as one of the financing scheme for infrastructure project. This study aims to determine the trend of the PPP research in Indonesia between the period of 2002 and 2019 and identify the research gap. Papers from three academic citation engine; Google scholars, Sinta and Garuda were selected based on the specific words relevant to PPP issues in Indonesia. A total of 107 papers from both international and national journals are analysed to discover few themes of the paper and analyse them based on the categories emerging from the themes. The analysis revealed that the quantity of the paper steadily increase from the period of 2015 and are still dominated by authors from engineering science background (41.12%). Road (20.47%) and Water Supply (16.54%) are the popular objects in the study, followed by airport (3.94%). In term of methodology, case study of a PPP project has been a popular methodology chosen by 31 papers (28.97%). Top three topics in the literature have discussed risk analysis of PPP project (22.43%), the implementation of PPP (22,43%) and the BOT scheme (13,08%). The study identifies the literature gap in the accounting issues and taxation issues respectively, as well as the social impact of the PPP projects. Research on the three issues will enrich our understanding about the PPP issues in Indonesia.
Risiko Infrastruktur Jalan Tol dengan Skema Public-Private-Partnership (PPP) di ASEAN: Suatu Tinjauan Literatur Nurhayati, Erna; Wahyuni, Ersa Tri; Puspitasari, Evita
Jurnal Manajemen Aset Infrastruktur & Fasilitas Vol 5, No 1 (2021): Jurnal Manajemen Aset Infrastruktur & Fasilitas
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26151847.v5i1.8743

Abstract

Perkembangan pembangunan infrastruktur jalan tol dengan skema PPP semakin meningkat, meningkatnya kompleksitas permasalahan pada proyek PPP dijadikan objek riset yang menarik bagi kalangan akademisi/peneliti. Publikasi yang membahas risiko PPP jalan tol relatif meningkat setiap tahunnya, namun studi review literature dari paper yang ada belum tersedia. Studi ini menjawab kesenjangan ini dengan melakukan tunjauan literature review terhadap 75 artikel yang dijadikan sampel penelitian yang dipublikasikan dalam jurnal nasional/internasional selama rentang waktu 2010-2019. Artikel di review untuk mempelajari bagaimana tren penelitian dalam publikasi tahunan dari negara-negara di ASEAN, dan mengetahui risiko apasaja yang muncul dalam penelitian tersebut. Hasil penelitian menunjukkan adanya tren peningkatan publikasi, Indonesia mendominasi sebanyak 42 artikel (56%) disusul Singapura dan Malaysia. Pendekatan kualitatif sebanyak 33 artikel (44%) menjadi metodologi pilihan utama. Berdasarkan hasil literature didapat risiko yang sering diidentifikasi yaitu 10 faktor risiko yang paling banyak dilaporkan dalam literatur/ frekuensi tinggi adalah: Risiko Politik, Risiko Finansial, Risiko Desain, Konstruksi dan Uji Operasi, Risiko Operasi dan Pemeliharaan, Risiko Pendapatan, Risiko Force Majure, Risiko Lokasi, Risiko Kepemilikan Aset, Risiko Hubungan, dan Risiko Interface. Dominasi pembahasan mengenai identifikasi risiko pada artikel paling sering menjadi topik, sedangkan mengenai mitigasi risiko masih jarang dijumpai sehingga dapat menjadi topik riset bagi peneliti selanjutnya.
Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016 Wahyuni, Ersa Tri; Puspitasari, Gina; Puspitasari, Evita
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.889 KB) | DOI: 10.18196/jai.2101135

Abstract

Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive effect and tendency towards better accounting quality. This research aims to discover the effect of IFRS implementation in Indonesia through studying relevant journal articles published between 2010-2016. The present study provides an overview of how the standard is implemented in the country.Design/Methodology/Approach: Data were collected from 168 research published in the observed period by conducting a structured literature review.Research findings: The results show that research articles on the impact of IFRS in Indonesia is more dominant (53.66%) than that on implementation and issues (23.17%) and the development of IFRS convergence process (23.17%). Out of the 189 frequencies from sampled studies on the impact of IFRS convergence in Indonesia, the study of value relevant (25.39%) and earnings management (24.35%) is the most common method used in discussing the IFRS impact. In general, IFRS convergence has positive impact to the quality improvement of financial statements, as evidenced by the increased relevance of value, the quality of accounting information, the quality of profit, and the company's financial performance as well as the decreasing earnings management practices.Theoretical contribution/Originality: This research contributes to the development of knowledge about IFRS research and the impact of IFRS convergence in a developing country.Practitioner/Policy implication: The results of this study indicate the overall impact of IFRS in Indonesia that can be used as foundation for further research. This study can be used as a reference for future studies, to determine what topics have not been addressed in this study or what topics can be further investigated. Also, regulator can use my findings as a reference, for understanding the benefits of IFRS implementation in Indonesia and for making improvements in their policy and regulations.Research limitation/Implication: Some papers analysed in this paper come from the proceedings of Simposium Nasional Akuntansi (SNA). As proceedings may not be as rigorous as publication in the academic journal, SNA remains as the most prestigious accounting conference in Indonesia which invites high quality papers.
THE INFLUENCE OF ACCOUNTING STANDARDS AND CREDIT RISK DIFFERENCES TO BANK PROFITABILITY (Studies in Commercial Banks and Rural Banks in Indonesia 2015 - 2017) Ersa Tri Wahyuni; Ajie Kristanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.315 KB) | DOI: 10.22219/jrak.v9i1.8204

Abstract

Small commercial banks and large rural banks or Bank Perkreditan Rakyat (BPR) are comparable in terms of the services they offer and their capital. However, they have to use different accounting standards. Small commercial banks apply SAK and implement PSAK 55 while BPR apply SAK ETAP. PSAK 55 stipulates a more sophisticated method for impairment calculation compared to SAK ETAP. This research aims to analyze the influence of the difference accounting standards, credit risk (NPL), and bank efficiency (BOPO) to the Bank profitability. The data comes from the financial reports of 19 commercial banks and 18 BPR during 2015-2017. The results of regression anaysis reveal that the implementation of SAK Umum and BOPO has a significant negative influence to the Bank profitability. This research provides an important information to assist DSAK-IAI’s plans to revise SAK ETAP by adopting IFRS for SME in the near future. The research suggests if BPR adopts IFRS for SME in the future, their profitability may decline due to PSAK 55’s impairment method in the IFRS for SME.
TANTANGAN INSTITUSIONALISASI DAN AKUNTABILITAS BUMDES DI TASIKMALAYA Ersa Tri Wahyuni; Dona Ismail
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 2, No 2 (2021): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v2i2.27536

Abstract

Pendirian Bumdes yang sangat cepat dalam beberapa tahun terakhir di Indonesia memberikan tantangan tersediri dalam tata kelola dan akuntabilitas. Penelitian ini bertujuan untuk mengetahui bagaimana tantangan institusionalisasi dan akuntabilitas pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Tasikmalaya. Penelitian ini juga diawali dengan studi kasus pada dua Bumdes di Tasikmalaya yaitu BUMDes BUANA PUTRA Desa Nanggewer Kecamatan Pagerageung dan BUMDes SUMBER MAKMUR Desa Kiarajangkung Kecamatan Sukahening Kabupaten Tasikmalaya untuk memotret proses institusionalisasi dan tantangan akuntansi BUMDes. Kemudian dilakukan survey pada 63 responden pengurus BUMDes dari 29 BUMDes pada dua kecamatan Kabupaten Tasikmalaya. Hasil penelitian menunjukan proses institusionalisasi BUMDes di Tasikmalaya mayoritas masih berupa “top down”. Terdapat koersif isomorfisme dari instruksi Bupati maupun perangkat desa untuk mendirikan Bumdes. Hal ini mengakibatkan kurangnya pemahaman perangkat desa dan pengurus BUMDes mengenai filosofi dan tata kelola BUMDes. Lebih jauh hasil studi kasus, proses pendirian BUMDes yang lebih “bottom up” di Desa Naggewer mendorong akuntabilitas dan tata kelola yang lebih baik dibandingkan pada desa yang pendirian BUMDes nya “top down” karena instruksi Bupati seperti yang terjadi di desa Kiarajangkung. Hasil survey menunjukkan bahwa rata rata BUMDes di dua kecamatan tersebut sudah memiliki dukungan legal memadai dan sudah membuat laporan keuangan secara berkala.
Has Goodwill Become More Relevant After IFRS Convergence in Indonesia? Ersa Tri Wahyuni; Dewantoro Dewantoro; Ilya Avianti
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.338 KB) | DOI: 10.18196/jai.1902104

Abstract

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence the amortization was prohibited and goodwill should be tested for impairment on annual basis. This research investigates goodwill among Indonesian listed companies in Kompas 100 index for the period 2009-2015. Using panel data regression analysis, the research finds before the IFRS adoption, both goodwill and goodwill amortization did not have significant value to the market value of the companies.  However, goodwill has significant value to the market price of after IFRS convergence (2011-2015), while goodwill impairment losses did not. We also found more companies recording impairment loss at the adoption year than the years afterward. We tested the significance of impairment loss around the year of adoption and the test shows goodwill impairment loss has significant value to the market price of the companies. Thus, the adoption of IFRS 3 which required goodwill impairment has improved the value relevance of goodwill. The adoption of IFRS 3 also encouraged the companies to impair their goodwill at the adoption year. Impairment loss had been perceived positive by the investors which are shows by its positive sign of goodwill impairment coefficient. This may indicate Indonesian investors appreciate the purification of goodwill number from hidden past impairment and anticipate the higher future of Return on Asset.
The Accountability of Islamic Microfinance Institution: Evidence from Indonesia Ersa Tri Wahyuni
The Winners Vol. 9 No. 1 (2008): The Winners Vol. 9 No. 1 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i1.728

Abstract

The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.
The Institutional Work of IFRS Adoption in Telco Company: Transformation from US GAAP to IFRS Winda Susliani; Ersa Tri Wahyuni; Evita Puspitasari
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4401

Abstract

AbstractThe literature on the IFRS adoption process to date has mainly focused on the macro level. This paper draws on an in-depth longitudinal analysis of the Indonesian company PT Telekomunikasi Indonesia Tbk to understand the role of institutional work in the transformation of organization from US GAAP to IFRS. The paper examines the work of actors to disrupt, create, and maintain the institution during the transition to IFRS. The study has revealed that the IFRS adoption at the company is beyond a shallow compliance of financial reporting standards but has significant impact on the company’s transformation as a whole. The IFRS adoption has transformed the business process and the organization culture. The study has also revealed that there are different types of institutional works during the four stages of institutional transformation of the company: Stability, Conflict, Change and Implementation. The tone of the top management board in the organization is crucial to the key actors to stay committed to the long transformation process. This paper contributes to the literature of the IFRS adoption process by providing a framework of the IFRS adoption at the micro level. The case study may assist other companies in their real transformation through embracing the IFRS.   AbstrakLiteratur tentang proses adopsi IFRS sampai saat ini terutama berfokus pada tingkat makro. Makalah ini mengacu pada analisis longitudinal mendalam dari perusahaan Indonesia PT Telekomunikasi Indonesia Tbk untuk memahami peran kerja institusional dalam transformasi organisasi dari US GAAP ke IFRS. Makalah ini mengkaji pekerjaan para aktor untuk mengganggu, menciptakan, dan memelihara institusi selama transisi ke IFRS. Studi tersebut telah mengungkapkan bahwa adopsi IFRS di perusahaan berada di luar kepatuhan standar pelaporan keuangan yang dangkal tetapi memiliki dampak signifikan pada transformasi perusahaan secara keseluruhan. Adopsi IFRS telah mengubah proses bisnis dan budaya organisasi. Studi ini juga mengungkapkan bahwa ada berbagai jenis pekerjaan institusional selama empat tahap transformasi institusional perusahaan: Stabilitas, Konflik, Perubahan dan Implementasi. Nada dewan manajemen puncak dalam organisasi sangat penting bagi para aktor kunci untuk tetap berkomitmen pada proses transformasi yang panjang. Makalah ini berkontribusi pada literatur proses adopsi IFRS dengan menyediakan kerangka kerja adopsi IFRS di tingkat mikro. Studi kasus dapat membantu perusahaan lain dalam transformasi nyata mereka dengan merangkul IFRS.
Co-Authors Ajie Kristanto Avianti, Ilya Dewantoro Dewantoro Dona Ismail Evita Puspitasari Gia Kardina Prima Amrania Kiki Satria Hutama Putra Kristanto, Ajie Mandasari, Vera Novia Hindayani Nurhayati, Erna Puspitasari, Evita Puspitasari, Evita Puspitasari, Gina Tettet Fitrijanti Winda Susliani