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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma
Zuhrotul Isnaini
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Economics, Econometrics & Finance Education

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RELEVANSI NILAI AKUNTANSI AKRUAL VERSUS KAS Muhammad Ali Fikri; Zuhrotul Isnaini; Rahmi Sri Ramadhani
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.98

Abstract

Value relevance specifically explains the relationship between the dependent variable, which is based on the price of a security, and the independent variable of accounting information. There are two common measurement methods used by investors to determine the value of accounting information, namely the profit and loss approach and the balance sheet approach which are both accrual-based. This study uses a qualitative approach, which employed respondents of lecturers of Capital Market subjects, Accountants/consultants, and members of the IAI of NTB Region. The results of the study generally states that the accrual approach has a small impact on changes in stock prices and different from the cash flow.
DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI Yusli Mariadi; Isnawati Isnawati; Zuhrotul Isnaini
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1048.316 KB) | DOI: 10.29303/jaa.v3i2.54

Abstract

ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah Nurabiah; Herlina Pusparini; Nurfitriyah Nurfitriyah; Zuhrotul Isnaini; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
PENGARUH KEPEMILIKAN PENGENDALI TERHADAP TRANSAKSI PIHAK BERELASI YANG DIMODERASI PRAKTEK CORPORATE GOVERNANCE Adelia Jessika; M Ali Fikri; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.29

Abstract

The objective of this study is to examinethe influence of the direct controlling ownership rights and controlling right, namely right on the cash flow of the related party transactions associated toassets and liabilities. This study also aimed to examine thepractice of corporate governanceas a moderating variablein the relationship between controlling ownership of shareholders and related party transactions associated to assets and debt. Sampling wasdetermined based on purposive samplingin order to obtain a sample companies listedon the Indonesia Stock Exchangeduring 2010 to 2012 with a total 99 of observations. The dependent variablein this study is related party transaction that ismeasured by assets related partyt ransactions and debt related party transactions. The independent variable in this study is ownership controlling, which measured bythe control rights and cash flow rights owned bythe direct controlling ownership of the company. Hypotheses testing based on multiple regression analysis showed that the control rights of shareholders is influence by assets related party transactions and debt related party transactions. Shareholders cash flow right was found to have influence on asset related party transactions but has no influence on debt related Party transactions. The results also show that the corporate governance mechanism isable to moderate the influence of the right ofcontrol over the assets related party transactions and debt related party transactions.
Kualitas Pelaporan Keuangan, Hutang Jangka Pendek dan Efisiensi Investasi Susi Retna Cahyaningtyas; Wahidatul Husnaini; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.54

Abstract

The quality of financial reporting and short-term debt affect investment efficiency. The more quality financial reporting shows there is no information asymmetry between managers and shareholders so that managers will make decisions that benefit shareholders, namely the efficiency of investment. Short-term debt is one mechanism to control the performance of managers. More use of short-term debt will reduce overinvestment and underinvestment. This study aims to empirically examine the effect of financial reporting quality and short-term debt on investment efficiency. The sample used in this study is a manufacturing company that went public on the Indonesia Stock Exchange in 2016 based on purposive sampling obtained a sample of 149 companies. The results showed that the financial reporting measurement model of Dechow and Dichev (2002) had an effect on investment efficiency. This means that the higher the financial reporting, the higher the investment efficiency. The quality of reporting models of McNichols and Stubben (2008) and short-term debt have no effect on investment efficiency. Short-term debt is not able to prove that the actions taken by management can be controlled by short-term debt so that it does not affect the efficiency of investment.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ASIMETRI INFORMASI: PERAN KEPEMILIKAN KELUARGA Susi Retna Cahyaningtias; Zuhrotul Isnaini; Sapto Hendri BS
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.80

Abstract

Asymmetric Information is caused by differences in information between shareholders and management. The more information that’s having by management, makes management free to manage the company in order to increase the compensation obtained. The way to reduce Asymmetric Information is transparency through disclosure, one of which is Corporate Social Responsibility (CSR). This study aims to examine the effect of corporate social responsibility (CSR) and Asymmetric Information with the role of family ownership as a moderating variable. The research sample is manufacturing companies that went public in Indonesia from 2014 - 2017 and who met the requirements to be sampled as many as 68 observations. Hypothesis testing uses MRA (Moderated Regression Analysis) using EVIEWS 11. The results shown that companies incur CSR costs in the previous period increase information asymmetry in the current period but the Asymmetric Information period is not related to CSR in the next period. Family ownership does not moderate the relationship between the previous period's CSR with the current period's Asymmetric Information and the current period's Asymmetric Information with the next period's CSR. The family ownership variable has two functions, namely as a predictive variable (independent) and a moderator homologiser, which means the family ownership variable has the potential to be a moderating variable.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA PUSKESMAS DI KOTA MATARAM Riska Fitri Wulandari Riska Fitri Wulandari; Susi Retna Cahyaningtyas; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.187

Abstract

Penelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan sistem informasi akuntansi dan pengendalian internal atas persediaan obat – obatan yang ada pada Puskesmas didaerah Kota Mataram. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data menggunakan metode dokumentasi dan wawancara. Dari hasil yang didapatkan sistem informasi akuntansi yang ada pada Puskesmas Pejeruk, Puskesmas Mataram, Puskesmas Tanjung Karang dan Puskesmas Selaparang telah diterapkan sesuai dengan Peraturan Menteri Kesehatan Republik Indonesia Nomor 74 Tahun 2016 Tentang Standar Pelayanan Kefarmasian Di Puskesmas dalam hal pengelolaan sediaan farmasi, alat kesehatan dan bahan medis habis pakai dan pengendalian internal yang telah dilakukan pada masing – masing puskesmas telah diterapkan sepenuhnya, meskipun terdapat unsur – unsur yang belum terpenuhi. Akan tetapi dapat dikatakan bahwa sistem informasi akuntansi dan pengendalian internal terhadap persediaan obat – obatan pada Puskesmas Pejeruk, Puskesmas Mataram, Puskesmas Tanjung Karang, dan Puskesmas Selaparang telah dilaksanakan sesuai dengan prosedur yang telah ditetapkan. Kata kunci : Sistem Informasi Akuntansi, Pengendalian Internal, Persediaan Obat
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Fina Dwi Landari; Animah Animah; Zuhrotul Isnaini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.07.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i07.p11

Abstract

The goal of this research is to understand the control of the implementation of Corporate Social Responsibility (CSR) & capital design on company value in the basic & chemical manufacturing industry which is listed on the Indonesia Stock Exchange in the 2018-2021 period. This type of research is association research with a quantitative approach, the total population is 54 companies, and in this research the sample used is the special selection criteria technique, as a result a sample of 26 industries is found. The document method is used as a data collection method. Methods of data analysis using multiple linear regression analysis. Research results prove that Corporate Social Responsibility uses GRI-G4 & Capital Design uses Debt To Equity Ratio (DER) and company value uses Price Book Value (PBV) has a significant positive impact on company value.
Co-Authors Adelia Jessika Animah Animah Cahyaningtyas, Susi Retna Fina Dwi Landari Herlina Pusparini Isnawati, Isnawati M Ali Fikri Muhammad Ali Fikri Nurabiah, N Nurfitriyah Nurfitriyah R. Sapto Hendri Boedi Soesatyo Rahmi Sri Ramadhani Riska Fitri Wulandari Riska Fitri Wulandari Susi Retna Cahyaningtias Wahidatul Husnaini Yusli Mariadi