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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFRE Accounting Financial Review Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance International Journal of Business, Economics, and Social Development Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indayani Indayani
Universitas Syiah Kuala
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences Other

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A Study of Whistleblowing Intentions in Government Sector Indayani Indayani; Vina Yunisdanur
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.135 KB) | DOI: 10.22219/jrak.v10i2.10269

Abstract

This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents. The data used in this study is primary data collected through a questionnaire survey. Statistical testing used in this study is multiple linear regression analysis with the help of the SPSS 20 application. The results of this study indicate that the retaliation and status of wrongdoers have a negative and significant effect on whistleblowing intentions, while the level of wrongdoing seriousness and organizational climate positively and significantly affect whistleblowing intentions. The contribution of this research is to provide an understanding to the entire State Civil Apparatus (ASN) to dare to report acts of fraud in the government environment, and to implement a whistleblowing system in order to reduce the level of fraud and corruption cases in Indonesia.
Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.085 KB)

Abstract

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.
The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance Laras Dwi Novlina; Mirna Indriani; Indayani indayani
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art6

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Syarifah Rahmah; Indayani Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia Martha Arfazil; Mulia Saputra; Indayani
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art5

Abstract

This study aims to examine the relationships between environmental performance, financial leverage, as well as institutional ownership and firm value. In this study, firm value is measured with Tobin's Q ratio. The sample used in this study was 20 manufacturing firms listed at the Indonesia Stock Exchange with the observation period between 2016-2019; so, the total observations made were 80. Multiple regression analysis using SPSS application was carried out to scrutinize the data. The results of this study indicate that all independent variables tested, namely environmental performance, financial leverage, and institutional ownership, have positive influences on firm value. These results provide a good signal for the investors to continuously invest in manufacturing firms. In addition, good environmental performance has an impact on firms’ positive image.
Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal Musthofa Amin Khusaini; Heru Fahlevi; Indayani Indayani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan, penggunaan teknologi informasi dan komunikasi (TIK), dan kualitas informasi akuntansi terhadap penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal satuan kerja. Penelitian ini dilakukan pada satuan kerja di lingkungan Kantor Pelayanan Perbendaharaan Negara (KPPN) Banda Aceh yang tersebar di Kota Banda Aceh, Kota Sabang, Kabupaten Aceh Besar, Kabupaten Pidie, dan Kabupaten Pidie Jaya. Jumlah populasi sebanyak 350 satuan kerja dan sampel sebanyak 229 satuan kerja. Penelitian ini menggunakan data primer dengan kuesioner kepada kepala satuan kerja, pejabat di bidang keuangan, dan staf di bidang keuangan satuan kerja. Hasil analisis menunjukkan bahwa pengetahuan tentang akuntansi dan pelaporan keuangan pemerintahan berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, penggunaan TIK tidak berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal, dan kualitas informasi akuntansi berpengaruh terhadap penggunaan informasi akuntansi dalam pengambilan keputusan internal.
The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh) Livya Zahara; Indayani Indayani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.3105

Abstract

The aims of the research are to analyze the calculation of Time-Driven Activity-Based Costing (TDABC) with the hotel management method to calculate the cost of hotel room services at Grand Nanggroe Hotel Banda Aceh, and the causes of the differences to help the hotel management to determine which method is more efficient. The type of this research is a quantitative descriptive. The strategy is action research. The time horizon is a cross-sectional. The result showed that the cost of hotel room services by TDABC is higher for three type of rooms compared to the management method. This differences cause by the management method that allocated unit costs into one cost driver resulting in lower costs, besides that, the management method did not include facility costs such as labor costs and depreciation costs that related with room division. Furthermore, the result of this research indicates that there is IDR 882,940,385 an unused capacity cost which can be eliminated or maximized by the hotel management.
Predicting future performance and dividend policy by asset revaluation and leverage Ridwan Ridwan; Yossi Diantimala; Indayani Indayani
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7560

Abstract

This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage.
KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 Nisa Salsabila; Indayani Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21264

Abstract

This study aims to analyze and compare how business continuity in insurance companies before and during the Covid-19 pandemic using the Springate (S-Score) method. This research employed quantitative descriptive method. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, while other companies fluctuate every period. After the paired sample t-test was carried out, the results show that there are differences in the business continuity of insurance companies before and during the Covid-19 pandemic.
Co-Authors Cut Eka Rosnika Putri Cut Tara Merinda Dona Primasari Eko Budiyoni Heru Fahlevi Heru Fahlevi Imam Ghozali Jaka Isgiyata Laras Dwi Novlina Lego Waspodo Livya Zahara Martha Arfazil Mery Sutrisna Mirna Indriani Mulia Saputra Musthofa Amin Khusaini Nadirsyah Nadirsyah Nisa Salsabila Ridwan Ridwan Rita Meutia Syarifah Rahmah Vina Yunisdanur Yossi Diantimala