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ANALISIS REAKSI PASAR ATAS KEBIJAKAN TAX AMNESTY: STUDI PADA BURSA EFEK INDONESIA Bq. Anggun Hilendri; Eni Indriani; Rento Dewi H
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.935 KB) | DOI: 10.29303/jaa.v1i2.4

Abstract

Economic events frequently determine stock price fluctuations in stock exchanges. Sometimes, these economic events tend to get negative responses from market participants. This study uses event study analysis, where the event analyzed was the announcement of government policy in the fiscal sector, the tax amnesty. The announcement of the tax amnesty policy implementation is considered to provide information that elicits reaction in the capital market, which can be measured by the abnormal return on the stock before and after the announcement of tax amnesty policy. This event window of this study was 6 trading days i.e. t-3 to t + 3 since tax amnesty policy became published on July 14, 2016. The sample used in this study consisted of 45 companies listed in LQ-45 index during July 2016. Analysis of average abnormal return is performed based on paired sample t test on three days before and three days after the announcement of tax amnesty policy. The test results show that there is a significant difference in market reaction as indicated by abnormal return value. However, the result of abnormal return shows negative value. It means that tax amnesty policy provides negative information for investor, which is contrary to the objective of tax amnesty policy to increase investment.
MANAJEMEN LABA DAN KONSEKUENSI EKONOMIS (SUATU PENDEKATAN EKSPERIMEN) Eni Indriani; Rahmi Sri Ramadhani; Robith Hudaya; Tuti Handayani
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 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 (204.893 KB) | DOI: 10.29303/jaa.v4i1.60

Abstract

Earnings management can be seen as a discretion allowed by generally accepted Standards, but it also has a less positive impact if earnings that contain certain objectives of the manager (management) become the basis in economic decision making. However, earnings management does not have to be associated with efforts to manipulate accounting data or information, but tends to be associated with choosing accounting methods to manage earnings that can be done because it is permitted by accounting standards. This study is focused on looking at the two sides of earnings management by using an experimental approach and the economic consequences caused by the chosen perspective. The results of data processing indicate that participants' perceptions of ethical and unethical behavior towards earnings management practices are the same as the economic consequences for the organization.
STANDAR AKUNTANSI KEUANGAN DAN PRAKTIK MANAJEMEN LABA DI INDONESIA Eni Indriani; Rahmi Sri Ramadhani; Widia Astuti
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.693 KB) | DOI: 10.29303/jaa.v4i2.77

Abstract

Financial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). The results of data analysis found that there were no significant differences. This is caused by the same earnings management pattern. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.
KUALITAS LAPORAN KEUANGAN DAN KONSERVATISME AKUNTANSI PASCA IFRS Eni Indriani; Robith Hudaya; Widia Astuti
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i2.95

Abstract

Conservatism emerged as a result of the accrual approach in preparing financial statements. Accounting conservatism encourages caution so that companies in their financial reporting do not rush to recognize profits, but recognize losses as soon as possible. This research was conducted with the aim of knowing the effect of accounting conservatism on the quality of financial statements after the convergence of IFRS (International Financial Reporting Standards) in Indonesia at manufacturing companies that experienced investment growth in 2015-2019. In order to achieve the objectives of this study, the empirical model uses a simple linear regression equation, with a feasibility test of the model through the coefficient of determination (R 2) and statistical t-test. The results of statistical data processing show that the Accounting Conservatism (AC) variable has a t-count value of 6.737 with a variable significance level of 0.000, this means that Accounting Conservatism (AC) has a significant effect on the quality of financial statements (DACC). The positive direction of the variable coefficient value shows that the independent variable has a positive effect on the dependent variable. This means that the application of convergent Financial Accounting Standards to IFRS in Indonesia provides good news for stakeholders, because it can improve the quality of financial reports and reduce motivation for earnings management practices that can mislead users of financial statements in making economic decisions. Keywords: Accounting conservatism, quality of financial reports, accounting standards, economic decisions
Determinan Manajemen Laba Akrual Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dian Astuti; Eni Indriani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v1i2.8

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat memperngaruhi tindakan manajemen laba secara akrual pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Tindakan manajemen laba secara akrual dianalisis dari perspektif corporate governance, yang diproksikan dengan komposisi dewan komisaris independen dan kepemilikan manajerial, earning power, kompensasi eksekutif dan penghindaran pajak serta leverage dan ukuran perusahaan sebagai variabel pengendali. Sampel penelitian adalah 37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan observasi selama 5 tahun yaitu 2013-2017 yang diuji menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh signifikan positif terhadap manajemen laba secara akrual, sedangkan komposisi dewan komisaris independen, kepemilikan manajerial, earning power, kompensasi eksekutif tidak berpengaruh signifikan terhadap manajemen laba akrual. Implikasi dari hasil penelitian ini dapat dijadikan pertimbangan bagi pemakai laporan keuangan seperti investor, kreditur, pemerintah dan masyarakat dalam mencermati laporan keuangan perusahaan terutama terkait dengan praktik pembayaran pajak perusahaan.
KIAT MEMPERTAHANKAN EKSISTENSI UMKM “BENGKEL FIRA” DI MASA PANDEMI COVID-19 Isnawati Isna; Biana Adha Inapty; Eni Indriani
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.86

Abstract

UMKM merupakan usaha paling berdampak sehingga berdasarkan survei ADB sebanyak 48,6 persen UMKM tutup sementara. Tak hanya itu UMKM Indonesia juga turut mengalami permasalahan lain akibat pandemic yaitu sulit mendapatkan bahan baku dan terhambatnya distribusi karena logistic yang tersendat akibat terbatasnya pergerakan orang dann barang. Bengkel “Fira” merupakan salah satu perusahaan jasa yang berlokasi di Dasan Lekong Kecamatan Sukamulia Kabupaten Lombok Timur. Bengkel “Fira” juga merupakan salah satu UMKM yang terdampak dengan pandemic Covid-19, dimana banyaknya kebijakan pemerintah larangan berkerumun menyebabkan angkutan umum yang menjadi konsumen utama Bengkel ini juga tidak banyak beroperasional, sehingga menyebabkan jumlah pemasukan menurun, bahkan dikhawartirkan tutup jika kondisi pandemic berjalan terus. Sementara faktanya usaha Bengkel ini merupakan sumber penghasilan utama bagi bapak Nurjayadi, semua kebutuhan sehari-hari bergantung dari usaha ini. Sehingga. Solusi yang ditawarkan untuk pemecahan masalah yang dijelaskan di atas adalah dengan cara memberikan edukasi tentang kita-kiat untuk bertahan di masa Pandemi Covid-19. Kegiatan Pengabdian pada Masyarakat berjalan sesuai dengan rencana yang dijadwalkan selama 5 (lima) bulan untuk keseluruhan rangkaian kegiatan yang meliputi kegiatan pelaksanaan, evaluasi sampai dengan penyusunan laporan. Khusus kegiatan pelaksanaan terlaksana hanya 2 kali yaitu pada hari Jumat tanggal 6 bulan Agustus 2021 dan hari Jumat tanggal 3 bulan September 2021. Beberapa kegiatan yang dilakukan oleh tim selama kegiatan pengabdian untuk membantu Bengkel Fira bangkit dan bertahan di masa pandemic Covid 19, antara lain: a)Inovasi Pemasaran, yaitu New Normal di mata pengusaha asrtinya harus new Strategi untuk bisa bertahan di masa pandemic. b) Inovasi Pelayanan Selain melakukan inovasi pemasaran, Bengkel Fira juga diarahkan untuk melakukan inovasi pelayanan. Jika sebelumnya pelayanan dilakukan untuk mobil-mobil yang dating langsung ke Bengkel, namun sekarang sudah berinovasi layanan “panggil ke rumah
PENGELOLAAN KEUANGAN DAN PENERAPAN STRATEGI DIGITAL MARKETING BAGI UMKM TERDAMPAK PANDEMI COVID – 19 Eni Indriani; Nungki Kartikasari; D. Tiallura Dela Nabila
Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i2.126

Abstract

Pandemi  Covid-19 membawa dampak pada penurunan daya beli masyarakat yang disebabkan oleh pertumbuhan ekonomi dan perputaran uang yang masih terhambat oleh pandemi, sementara penawaran produk semakin tinggi dimasyarakat yang dipicu oleh tumbuhnya usaha baru yang menyebabkan tingginya persaingan dalam usaha sejenis. Permasalahan lain yang juga tidak kalah penting adalah terkait dengan pengelolaan usaha terutama pengelolaan keuangan yang baik, karena usaha yang telah berkembang tentunya perlu dikelola secara baik dan professional melalui suatu system tata kelola yang baik. Permasalahan yang dihadapi oleh pelaku UMKM terdampak Pandemi Covid – 19, salah satunya UMKM Dapur Jati Rasa yang berlokasi di Desa Jatisela Kecamatan Gunung Sari – Lombok Barat, saat ini terkait dengan pengelolaan keuangan dan strategi pemasaran akan dibantu penyelesainnya oleh Tim Pengabdian pada Masyarakat FEB Unram melalui kegiatan Pelatihan dan Pendampingan tentang Pengelolaan Keuangan dan Penerapan Strategi Digital Marketing. Kegiatan PPM pelatihan dan pendampingan pengelolaan keuangan dan pemasaran digital berjalan sangat baik dengan ketercapaian target materi yang baik, dimana mitra telah mampu mengelola akun media sosialnya sebagai media pemasaran.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN Cahya Ayu Mulia Putri Rasyid; Eni Indriani; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.146

Abstract

The firm's value is important for the company because it affects its survival in the future. Many factors can affect firm value, such as disclosure and management of the capital structure. Disclosure is made to provide information to the public about the company, one of which is the disclosure of Corporate Social Responsibility (CSR) as a form of responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity to maximize the firm's value. This study examines the effect (CSR) and capital structure on firm value with firm size and profitability as moderators. The test was carried out on mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research is quantitative associative research with multiple linear regression and moderated linear regression with CSR and capital structure as independent variables and firm value as the dependent variable while the moderating variables are firm size and profitability. This study indicates that CSR has no effect on firm value, capital structure has a significant effect on firm value. Firm size and profitability cannot be a moderator of the influence of CSR and capital structure on firm value. This research implies that CSR disclosure has not been considered in making investment decisions and a large debt composition can reduce firm value.
DIGITALISASI PELAPORAN KEUANGAN PERSPEKTIF UMKM DI KOTA MATARAM nungki kartikasari; Iman Waskito; Eni Indriani
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.172

Abstract

This study aims to determine the perspective of MSMEs in Mataram City in responding to the digitization of financial reporting. The perception of MSMEs in Mataram City is the object of this research. The method used is descriptive analytical. The results showed that 75.74% of the 136 MSMEs in Mataram City recorded money transactions related to business, but less than 25% compiled their financial statements. The results of this study also show that 9.56% of MSMEs could store and access financial reports compiled online.
The Influence of Company Internal and External Factors on Audit Delay (Study on Bei-Registered Manufacturing Companies 2019-2021) Adzril Muzayyin; Eni Indriani; Nungki Kartikasari
Experimental Student Experiences Vol. 1 No. 3 (2023): Maret
Publisher : LPPM Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.494 KB)

Abstract

This study aims to analyze the effect of profitability, complexity of operation, audit tenure and accounting firm public size on audit delay in manufacturing companies listed on the IDX in 2019-2021. The analytical method used in this study is Multiple Linear Regression Analysis. The results of research on the effect of profitability, operational complexity, audit tenure, and KAP size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, concluded: profitability has a negative effect on audit delay, complexity of operation does not have influence on audit delay, audit tenure has no effect on audit delay, and accounting firm public size has a negative effect on audit delay.