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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Accounting Research, Organization and Economics (JAROE)
Nina Febriana Dosinta
Universitas Tanjungpura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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INTEGRATED REPORTING: DALAM KERANGKA INSTITUTIONAL THEORY Dosinta, Nina Febriana
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 6, No 2 (2017): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v6i2.39059

Abstract

Penelitian ini bertujuan untuk memahami praktik Integrated Reporting (IR) perusahaan yang konsisten selama 5 (lima) tahun menyajikan dalam bentuk laporan tahunan terintegrasi. Secara spesifik, penelitian ini untuk menjelaskan praktik laporan tahunan terintegrasi dalam kerangka institutional theory. Dengan paradigma interpretatif, penelitian ini menggunakan metode qualitative content analyisis. Hasil penelitian menunjukkan bahwa praktik IR PT Pertamina EP dalam 5 (lima) tahun terakhir menggunakan pedoman standar nasional yang merupakan mandatory penyusunan laporan tahunan badan usaha dan pedoman standar internasional dalam penyusunan IR. Praktik IR PT Pertamina EP memenuhi 2 (dua) dimensi yang terdapat dalam kerangka institutional theory, dimensi institutional isomorphism dan dimensi decoupling. Kata Kunci : Integrated Reporting, Institutional Theory, Institutional Isomorphism, Decoupling.
Risk Disclosures pada Pelaporan Bank Pembangunan Daerah di Indonesia Dosinta, Nina Febriana
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.25105

Abstract

Regional Development Banks  are required to innovate and anticipate changes in digitalization in the digital industry era 4.0. Financial Services Authority  as the regulator of the Regional Development Banks developed the framework for the 2015 Regional Development Banks Transformation program which covers aspects of business and risk. Therefore, this research aims to examine whether the annual report is only a single medium for Regional Development Banks risk disclosures. This research uses a content analysis approach in Regional Development Banks reporting in Indonesia in the 2015-2019 period. The research results showed that risk disclosures are not only found in annual reports but also in sustainability reports that are separate from annual reports. This shows that Regional Development Banks not only seeks to detect the risks disclosed in the annual report but also anticipates the financial risks of sustainability disclosed in the sustainability report. Through the transformation program makes Regional Development Banks not only have high competitiveness and strong but also can contribute to the growth and equity of the regional economy.Abstrak. Bank Pembangunan Daerah (BPD) dituntut berinovasi serta mengantisipasi perubahan digitalisasi dalam era digital industri 4.0.  Otoritas Jasa Keuangan (OJK) selaku regulator BPD menyusun kerangka kerja program Transformasi BPD tahun 2015 yang mencakup aspek bisnis dan risiko. Oleh karena itu, riset ini bertujuan untuk mengkaji apakah laporan tahunan hanya sebagai media tunggal untuk risk disclosures BPD. Riset ini menggunakan pendekatan content analysis pada pelaporan BPD di Indonesia dalam kurun waktu 2015-2019. Hasil riset menunjukkan bahwa risk disclosures tidak hanya terdapat pada laporan tahunan namun juga terdapat pada laporan keberlanjutan yang terpisah dari laporan tahunan. Hal ini menunjukkan bahwa BPD tidak hanya berupaya mendekteksi risiko yang diungkapkan dalam laporan tahunan namun juga mengantisipasi risiko keuangan keberlanjutan yang diungkapkan dalam laporan keberlanjutan. Melalui program transformasi menjadikan BPD tidak hanya memiliki daya saing yang tinggi serta kuat namun juga dapat berkontribusi pada pertumbuhan serta pemerataan ekonomi daerah.
MEKANISME CORPORATE GOVERNANCE DAN RISK DISCLOSURES: STUDI PADA ANNUAL REPORT BANK DEVISA DI INDONESIA Nina Febriana Dosinta
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.124

Abstract

Otoritas Otoritas Jasa Keuangan telah menyusun Roadmap Keuangan Berkelanjutan dalam jangka panjang 2020-2024 yang menekankan pada integrasi risk management, corporate governance, penilaian tingkat kesehatan bank dan keuangan berkelanjutan. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap risk disclosures pada 11 bank devisa yang terdaftar di Bursa Efek Indonesia dalam era Roadmap Keuangan Berkelanjutan dengan menggunakan analisis regresi berganda data panel Generalized Least Square. Metode content analysis digunakan pada annual report periode 2015-2020 untuk menilai risk disclosures. Hasil penelitian mengungkapkan bahwa frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit sebagai proksi dari mekanisme corporate governance berpengaruh signifikan terhadap risk disclosures. Temuan penelitian ini mengimplikasikan bahwa hadirnya struktur pengawasan dalam suatu perusahaan berperan penting dalam mendeteksi risk disclosures.
POLITIK PENAMAAN DALAM PELAPORAN KORPORAT PASCAIMPLEMENTASI INTEGRATED REPORTING Nina Febriana Dosinta; Handi Brata
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.09

Abstract

Abstrak: Politik Penamaan dalam Pelaporan Korporat Pascaimplementasi Integrated Reporting. Penelitian ini bertujuan mengkaji perubahan dan menggali unsur politik pada pelaporan korporat di Indonesia pascaterlaksananya integrated reporting. Penelitian ini menerapkan metode analisis konten kritis pada integrated reporting, annual report, dan sustainability reporting pada beberapa perusahaan tahun 2009-2018. Hasil penelitian menunjukkan terjadi perubahan pelaporan korporat yang bersifat semu. Walau ketiga perusahaan telah berhasil dalam menerapkan integrated reporting dengan kurun waktu 4-7 tahun, tidak menjamin bahwa pengadopsiannya dapat dilakukan secara kontinu. Oleh karena itu, pemegang saham selaku ‘penguasa tertentu’ selayaknya menekan perusahaan untuk menjaga keberlangsungan perusahaan di masa depan. Abstract: Politics of Naming in Corporate Reporting After Integrated Reporting Implementation. This study aims to examine changes and explore the political elements in corporate reporting in Indonesia after the implementation of integrated reporting. This study applies a critical content analysis method in integrated reporting, annual report, and sustainability reporting in several companies in 2009-2018. The results show a pseudo change in corporate reporting. Although all three companies have succeeded in implementing integrated reporting with a span of 4-7 years, it does not guarantee that the adoption can be carried out continuously. Therefore, shareholders as 'certain authorities' should pressure the company to maintain the company's sustainability in the future.
HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? Nina Febriana Dosinta; Handi Brata; Elok Heniwati
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.064 KB) | DOI: 10.18202/jamal.2018.04.9015

Abstract

Abstrak: Haruskah Value Creation Hanya Terdapat pada Integrated Reporting? Penelitian ini bertujuan untuk mengkaji apakah Integrated Reporting (IR) layak dijadikan media tunggal untuk mengungkapkan value creation, atau ada alternatif lain. Penelitian ini menggunakan metode analisis wacana pada pelaporan berkelanjutan beberapa perusahaan di Indonesia. Hasil penelitian menunjukkan bahwa value creation yang merupakan esensi dari IR tidak harus diungkapkan dalam IR. Hal ini disebabkan karena pengungkapan multiple capitals, value creation, dan informasi keberlanjutan tidak hanya diungkapkan dalam IR. Informasi ini juga terdapat dalam annual report dan laporan berkelanjutan pada perusahaan yang tidak menyajikan IR.                                                                                        Abstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in Indonesia. The research findings showed that the value creation, that essential in IR, didn’t have to be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the annual report and sustainability report of the company which doesn’t make IR.
MALLEABLE MENTAL ACCOUNTING DAN MAKNA KEBAHAGIAAN SELAMA PANDEMI COVID-19 Handi Brata; Dinda Maulidya Hartiningsih; Nina Febriana Dosinta
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.02

Abstract

Abstrak - Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi Covid-19Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana makna kebahagiaan dan strategi coping yang dipilih seseorang bisa mengurangi efektivitas kerja mental accounting dalam pengelolaan keuangan pribadi.Metode - Penelitian ini menerapkan metode studi kasus exploratory. Beberapa mahasiswa menjadi informan melalui wawancara secara daring.Temuan Utama - Makna kebahagiaan tergantung pada konsepsi mental seseorang. Konsepsi ini menjadi framing effect yang baik untuk menjustifikasi pembelian pribadi. Keberadaan akun mental yang ambigu dari aktivitas self-love melemahkan fungsi mental accounting dalam mengendalikan pengeluaran tambahan sehingga memicu overspending dan defisit anggaran mental.Implikasi Teori dan Kebijakan – Penelitian ini memperluas literatur akuntansi dari konteks kesejahteraan mental dan pandemi. Penelitian ini juga menampilkan evaluasi kebijakan coping dan implikasinya pada keuangan pribadi.Kebaruan Penelitian – Isu pandemi menjadi konsepsi mental yang kuat untuk terjadinya mallealble mental accounting tetapi self-control dapat ditingkatkan kembali jika putusan pembelian dievaluasi dengan dua prinsip emotional value yang diberikan dalam penelitian ini. Abstract - Malleable Mental Accounting and Meaning of Happiness During Covid-19 PandemicMain Purpose – This study aims to understand how the meaning of happiness and the chosen coping strategy impair the mental accounting effectiveness in managing personal finance.Method – This study applied an exploratory case study method. Some students became informants through online interviews. Main Findings – The meaning of happiness depends on the personal mental conception. This concept is a good framing effect for purchase justification. An ambiguous mental account, related to self-love activities, hampers the mental accounting to control extra expenditures which triggers overspending and a mental budget deficit.Theory and Practical Implications – This study extends accounting literature in the contexts of pandemics and mental well-being. This study evaluates the coping policy and shows its implications on personal finance.Novelty – Pandemic issues are strong mental conceptions to allow malleable mental accounting, but one’s self-control can be re-activated if the buying decision is evaluated using two principles of emotional value given in this study.
KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT Nina Febriana Dosinta; Nur Fitriana Hamsyi; Juanda Astarani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.15881

Abstract

The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.
Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era Nina Febriana Dosinta; Juanda Astarani
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.262 KB) | DOI: 10.24815/jaroe.v4i3.22906

Abstract

AbstractObjective – This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology – This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results – The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies’ effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications – Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.
The Role of Corporate Governance in Corporate Human Development Disclosures Nina Febriana Dosinta; Fariastuti Djafar; Nella Yantiana
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective – The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology – This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results – This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications – The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development. Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.
Determinan Manajemen Laba pada Sektor Transportasi Saat Pandemi COVID-19 Wahyuni Wahyuni; Ade Maulidianti; Yocelyn Yulianto; Nina Febriana Dosinta
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.11666

Abstract

This study aimed to determine the effect of debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, free cash flow, company size, board of commissioners meetings, and audit committee meetings on earnings management. The research data was obtained from the annual reports of transportation sector companies listed on the Indonesia Stock Exchange in 2020-2021 using a purposive sampling method of 74 companies. Panel data regression analysis was conducted using Eviews 12. The results of this study indicate that free cash flow and intensive audit committee meetings were able to suppress earnings management practices in companies. However, debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, company size, and board of commissioners meetings did not have an effect on earnings management. 
Co-Authors Ade Maulidianti Adelia Angelina Ariya Sapta Putra Ceci Lia Chen Dinda Maulidya Hartiningsih Elok Heniwati Fariastuti Fariastuti Handi Brata Juanda Astarani Juanda Astarani Khristina Yunita Maria Cyntia Archilues Muhammad Imran Syafe'ie Nella Yantiana Nur Fitriana Hamsyi Wahyuni Wahyuni Yocelyn Yulianto