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All Journal Diponegoro Journal of Accounting Jurnal Penelitian Pendidikan Riset Akuntansi dan Keuangan Indonesia
Nur Amalina
Universitas Diponegoro
Economics, Econometrics & Finance Education

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PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi, Wiyadi; Amalina, Nur; Trisnawati, Rina; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.588 KB)

Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
A poetic inquiry into an EFL learner’s identity and study abroad experience in a non-English speaking country Amalina, Nur; Musthafa, Bachrudin
Jurnal Penelitian Pendidikan Vol 21, No 3 (2021)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpp.v21i3.41368

Abstract

This qualitative case study investigates the way an EFL student reflects on her identity and study abroad experience through a series of pantuns, a four-lined rhyming Indonesian poem. This study conducts a poetic identity analysis on ten English pantuns written by a Ukrainian student who studied English education in Indonesia. The poems were analyzed in terms of their context, content, and stylistic choices. The study unveils that through the ten pantuns, the participant voiced the sociocultural and racial issues she faced as an international student in a non-English speaking country, contemplating her membership in local and global communities, expressing the sense of camaraderie she felt with Indonesian EFL learners and with multicultural community, and constructing new identity in the third space. Further, she recounted her pantun writing experience as challenging due to the genre’s economic word count and rhyming scheme, but satisfying because writing pantun brings her closer to a form of Indonesian literature, and its culture by extension. In pantun’s prefatory section, the participant set the tone of the poem and drew metaphors of her personal and emotional insight, whereas in the following content section, she wrote rhyming lines while expressing said insights. Thus, this study illustrates how writing pantun helps a language learner exercise her linguistic and literary awareness while also enable her to explore her memories, emotion and perception. Pedagogical implication is also presented in this study.
Co-Authors Arifin Sabeni Bachrudin Musthafa Noer Sasongko Rina Trisnawati Wiyadi Wiyadi