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<![CDATA[MEMBAWAKAN CINTA UNTUK AKUNTANSI ]]>
<![CDATA[., Sylvia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Membawakan Cinta untuk Akuntansi. Artikel ini bertujuan mengkaji netralitas akuntansi modern atas laporan keuangan yang disajikan kepada para stakeholder. Sebagai bahasa bisnis, akuntansi berkomunikasi secara selective silence, lebih memilih diam atas berita buruk namun dengan segera menyampaikan berita baik untuk menarik perhatian pemilik modal dan kreditur. Kepentingan pihak yang lebih luas seringkali diabaikan. Untuk itu, artikel ini mencontohkan upaya sarat cinta oleh akademisi dan praktisi akuntansi untuk menyeimbangkan akuntansi yang materialis dengan mengangkat nilai-nilai etika, moral, spritualitas, budaya lokal, serta altruisme ke dalam akuntansi.Abstract: Presents Love for Accounting. This article aims to review the neutrality of modern accounting in presenting financial statements to stakeholders. As the language of business, accounting communicates in selective silence, preferring to silence for the bad news but convey the good news immediately to attract the attention of investors and creditors. The interests of the broader stakeholders often neglected. To that end, this article exemplifies the love-laden effort by academicians and practitioners to balance the materialist accounting by induce the morality and spirituality values, local culture, as well as altruism into accounting.]]>
<![CDATA[Sistem pengendalian simetris: bercermin pada subak, mematut sistem pengendalian intern pemerintahan ]]>
<![CDATA[Sylvia Sylvia]]>;
<![CDATA[Rohmawati Kusumaningtias]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v7i12020p45
<![CDATA[Abstract: This paper aims to interpret the values carried out in subak to be reflected in the strengthening of the internal control system in local government. Weak internal controls result in corruption being an unresolved problem in local government. Corruption shows the denial of humans to submit to the creator while still being obliged to maintain harmony with fellow human beings and with nature. Library research was conducted on the Subak system run by the Hindu-Balinese community and the phenomenon of corruption that occurred in this country. The results show that the symmetrical control system carried out in the subak is able to harmonize faith, the necessities of life, and the preservation of nature. Tri Hita Kirana which is the foundation of the subak governance is carried out by linking organizational goals to harmonizing relationships with God, humans, and nature. This symmetrical internal control system reflects religious values, justice, and togetherness which are expected to strengthen the internal control system of the local government.Abstrak: Makalah ini bertujuan memaknai nilai-nilai yang dijalankan di subak untuk direfleksikan pada penguatan sistem pengendalian intern di pemerintahan daerah. Pengendalian intern yang lemah mengakibatkan korupsi menjadi masalah yang belum terselesaikan di pemerintahan daerah. Korupsi menunjukkan pengingkaran manusia untuk tunduk pada Sang Maha Pencipta sembari tetap berkewajiban menjaga keharmonisan dengan sesama manusia dan alam. Riset kepustakaan dilakukan atas sistem subak yang dijalankan oleh masyarakat Hindu-Bali dan fenomena korupsi yang terjadi di tanah air. Hasilnya menunjukkan bahwa sistem pengendalian simetris yang dijalankan di subak mampu menyelaraskan antara iman, kebutuhan hidup, dan kelestarian alam. Tri Hita Kirana yang menjadi landasan tata kelola subak dilakukan dengan cara menautkan tujuan organisasi pada harmonisasi hubungan dengan Tuhan, manusia, dan alam. Sistem pengendalian intern simetris ini merefleksikan nilai religius, keadilan, dan kebersamaan yang diharapkan dapat menguatkan sistem pengendalian intern pemerintah daerah.]]>
<![CDATA[MEMBAWAKAN CINTA UNTUK AKUNTANSI ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2014.04.5012
<![CDATA[Abstrak: Membawakan Cinta untuk Akuntansi. Artikel ini bertujuan mengkaji netralitas akuntansi modern atas laporan keuangan yang disajikan kepada para stakeholder. Sebagai bahasa bisnis, akuntansi berkomunikasi secara selective silence, lebih memilih diam atas berita buruk namun dengan segera menyampaikan berita baik untuk menarik perhatian pemilik modal dan kreditur. Kepentingan pihak yang lebih luas seringkali diabaikan. Untuk itu, artikel ini mencontohkan upaya sarat cinta oleh akademisi dan praktisi akuntansi untuk menyeimbangkan akuntansi yang materialis dengan mengangkat nilai-nilai etika, moral, spritualitas, budaya lokal, serta altruisme ke dalam akuntansi.Abstract: Presents Love for Accounting. This article aims to review the neutrality of modern accounting in presenting financial statements to stakeholders. As the language of business, accounting communicates in selective silence, preferring to silence for the bad news but convey the good news immediately to attract the attention of investors and creditors. The interests of the broader stakeholders often neglected. To that end, this article exemplifies the love-laden effort by academicians and practitioners to balance the materialist accounting by induce the morality and spirituality values, local culture, as well as altruism into accounting.]]>
<![CDATA[ANALISIS PENERAPAN PERMENDAGRI 25/2009 DAN ANGGARAN PELAYANAN PUBLIK PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN MAROS TAHUN ANGGARAN 2010 ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Each entered the new fiscal year, the government issued guidelines for the budget process is to convey the direction of government policy for the new budget year. For fiscal year 2010, the budget process is guided by the Permendagri 25/2009. In this Permendagri 25/2009 Government directed to pay attention to the public with better service. Implementation is realized by allocating a portion of direct expenditure budget that is greater than the indirect spending, and capital expenditures are greater than the expenditures of goods and services and personnel expenditure. After testing, the obtained results that direct expenditure on the Maros district budget in 2010 was not significantly greater than the indirect spending. Then, capital expenditures are budgeted by the District Government in the 2010 budget Maros significantly greater than the share of personnel expenditure while capital expenditure allocation is significantly greater than the expenditures for goods and services. As for public services, there was no significant difference between the budgets of public services is budgeted by SKPD who run the affairs of compulsory and option affairs.]]>
<![CDATA[MENINGKATKAN KINERJA PERUSAHAAN MELALUI KNOWLEDGE MANAGEMENT ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 7 No 3 (2010): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[A lot of company which have invesment to in gross to obtain;get the tangible asset of like machine, equipments, and technological, so that can improve the company value; but forget to manage the primal asset owned by each individual in company that is knowledge. Knowledge Management have a purpose to push the company of so that to be applying correct technology, supported by human resource which competence in its area, and happened by the going concern study process in it. This article study to hit the knowledge management.]]>
<![CDATA[MERAIH NILAI TAMBAH TEKNOLOGI INFORMASI BAGI PERUSAHAAN ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[A lot of way of approach to instruct will be brought by where decision of invesment of information technology taken by company head. Company might possibly chosen to use the information system strategically, or company can lick lips by using TI to support the efficient routine operation. If company emphasize the use of information technology for the strategy of business, hence application management of TI as distinguishing factor [of] prima facie kompetitif. Management party will compile various strategy using TI to develop various product, service, ability to give the big excellence company in market of company place compete the]]>
<![CDATA[CERMINAN TRANSPARANSI DAN AKUNTABILITAS PUBLIK MELALUI WEBSITE PEMERINTAH DAERAH ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 9 No 4 (2012): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Financial reporting is one of the important information to describe the financial condition of the area. Transparent and accountable local government would make adequate voluntary disclosure to the public about government performance. This research is limiting itself to compulsory taxes and charges, as well as investors and creditors. The reason is that the general public as taxpayers would like to know the local tax revenue realization that they have to pay and follow-up of local government in managing the tax proceeds. Investors are parties to invest their funds in local government, and the current government is encouraged to attract investors to work together with local government to local governments in developing regions are not only dependent on central government funding]]>
<![CDATA[MENCIPTAKAN LINGKUNGAN BERETIKA DALAM TATA KELOLA PEMERINTAHAN DI INDONESIA ]]>
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 6 No 1 (2009): AkMen Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Issu Good governance is intensively conversed by since Indonesia knocked over a economic crisis of year 1998. Good Governance interpreted wide by various science area. Shortly good governance translated by as arranging good management in organizational life, going into society to have, business, and work along. In context of corruption eradication, good governance is often interpreted by as governance which is clear of praktik corruption, kolusi, and nepotism. Thereby apply to arrange the not bad management at one blow run the organizational activity is which have ethics]]>
<![CDATA[Pengaruh current ratio, debt equity ratio dan return on equity terhadap harga saham perbankan di bursa efek indonesia Periode 2016-2020 ]]>
<![CDATA[Adriyan Sayed]]>;
<![CDATA[Sylvia Sjarlis]]>;
<![CDATA[Masdar Mas'ud]]>
<![CDATA[ Nobel Management Review Vol 3 No 1 (2022): Nobel Management Review ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/nmar.v3i1.2910
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh current ratio,debt to equity ratio dan return on equity terhadap harga saham pada perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Penelitian ini dibuat karena masih terdapat perbedaan hasil penelitian antara penelitian satu dengan penelitian lainnya, dan agar dapat di pergunakan untuk mengetahui hal-hal apa saja yang dapat mempengaruhi fluktuasi harga saham. Penelitian ini menggunakan metode kuantitatif dan menggunakan alat analisis statistik regresi linear berganda untuk menguji hipotesisnya. Variabel yang di gunakan dalam penelitian ini adalah current ratio, debt to equity ratio dan return on equity terhadap harga saham. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian ini menunjukkan bahwa Current Ratio (X1) dan Return On Equity (X3) secara parsial tidak berpengaruh signifikan terhadap harga saham. Sedangkan Debt Equity Ratio (X2) berpengaruh positif dan signifikan. terhadap harga saham. Namun Secara Simultan Current Ratio (X1), Debt Equity Ratio (X2), dan Return On Equity (X3) berpengaruh Positif dan Signifikan terhadap harga saham Perbankan di Bursa Efek Indonesia Tahun 2016-2020. This study aims to determine the effect of the current ratio, debt to equity ratio and return on equity on stock prices in banks listed on the Indonesia Stock Exchange for the period 2016-2020. This research was made because there are still differences in the results of research between one study and another, and so that it can be used to find out what things can affect stock price fluctuations. This study uses quantitative methods and uses multiple linear regression statistical analysis tools to test the hypothesis. The variables used in this study are the current ratio, debt to equity ratio and return on equity to stock prices. The type of data used in this research is secondary data. The results of this study indicate that the Current Ratio (X1) and Return On Equity (X3) partially have no significant effect on stock prices. While the Debt Equity Ratio (X2) has a positive and significant effect. to stock prices. However, Simultaneously Current Ratio (X1), Debt Equity Ratio (X2), and Return On Equity (X3) have a Positive and Significant effect on banking stock prices on the Indonesia Stock Exchange in 2016-2020.]]>
<![CDATA[Dimensions Of Earnings Management In Transportation Service Companies In Indonesia ]]>
<![CDATA[Abdul Khalik]]>;
<![CDATA[Sylvia Sylvia]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v26i1.816
<![CDATA[This study examines accounting conservatism, leverage, litigation risk, and financial distress on earnings management. This type of research includes causal research using quantitative methods. The object of this research is a company that publishes audited financial reports and publishes them on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The population of transportation service companies based on the factbook of the Indonesia Stock Exchange in 2020 in 42 companies. In this study, the sampling technique used is purposive sampling. This study uses secondary data collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that accounting conservatism and leverage significantly affected earnings management. Meanwhile, litigation risk and financial distress have no significant effect on earnings management.]]>
