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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Literacy : International Scientific Journals of Social, Education, Humanities
Nurika Restuningdiah
Universitas Negeri Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Transportation Other

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Journal : Jurnal Akuntansi Aktual

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Real and accrual-based earnings management in Islamic Banks in Indonesia Vega Wafaretta; Nurika Restuningdiah
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p91

Abstract

Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or AEM. This study adds one part of a formula to calculate REM by including reserves as unpaid revenue sharing and attempts to explain the relationship between REM and AEM using prospect theory. 11 Islamic banks during the 2013-2018 period were tested. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM affects AEM negatively that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income has been over the profit expectation, managers will avoid the risk of doing the accrual manipulation. Audit quality, accounting flexibility, and financial health are found as cost restricting AEM and positively correlated with REM. Market share and institutional ownership don’t have any impact. The implication of this study is to provide findings how Islamic banks engage in earnings management.
IPTEK BAGI MASYARAKAT: PERANCANGAN DAN IMPLEMENTASI SOFTWARE LAPORAN KEUANGAN UNTUK KELOMPOK PETERNAK BEBEK DI DESA KOBONDUREN KABUPATEN BLITAR Nurika Restuningdiah Restuningdiah; Cipto Wardoyo
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.439 KB)

Abstract

Problems faced by groups of farmers duck is lack of knowledge of accounting, and there is no software for the preparation of financial statements for the farmer duck, To overcome the problems, then the solution is development software for financial reporting. The Development method of the software using System Development Life Cycle (SDLC)Keywords: duck farm,financial reporting software for duck farmer
Co-Authors Agus Hermawan Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cipto Wardoyo Dodik Juliardi Eka Ananta Sidharta Fatma Dwi Jati Helianti Utami Livi Meiga Puteri Makaryanawati Novitasari Novitasari NUR INDRIANTORO Primasa Minerva Nagari Puji Handayati, Puji Rizka Furqorina Rosi Andriani Shafarina Dewi Kusuma Sunaryanto Sunaryanto Syihabudhin Virda Nur Izza Wafaretta, Vega Wahyuningsih, Yuli Yolanda Dhamayanti Yunia Rohmatin