Articles
<![CDATA[Do corporate and Sharia compliance governance affect enterprise risk management implementation? ]]>
<![CDATA[Yang Elvi Adelina]]>;
<![CDATA[Teddy Trilaksono]]>;
<![CDATA[Rosdiana Rohi-Mone]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v24i1.3768
<![CDATA[The growth of Sharia banking assets in Indonesia greatly influenced by the scalability of Sharia banking businesses, which is supported by an increase in good corporate governance. The banking industry in general functions very closely with risk. This means that banks acutely need a risk-based management approach that is now being developed by the regulator with an integrated approach through Enterprise Risk Management (ERM). Other specific aspects of governance in Sharia banking include governance for compliance with Sharia aspects (Sharia compliance governance). The method used in this study is multiple regression analysis. We intended to examine the influence of general and Sharia governance mechanisms that exist in Indonesian Sharia banking with the level of ERM implementation. We indicated that the presence of the risk management committee, independent audit committee, and Sharia compliance audits positively and significantly affect ERM implementation. This study expected to be beneficial especially to provide input on governance policies for both banks and regulators.JEL Classification: G29, G30 How to Cite:Adelina, Y. E., Trilaksono, T., Rohi-Mone, R. (2020). Do corporate and Sharia compliance governance affect the enterprise risk management implementation?Jurnal Keuangan dan Perbankan, 24(1), 1-19.DOI: https://doi.org/10.26905/jkdp.v24i1.3768]]>
<![CDATA[THE IMPACT OF ESG PERFORMANCE TO FIRM PERFORMANCE AND MARKET VALUE ]]>
<![CDATA[David Junius]]>;
<![CDATA[Adriel Adisurjo]]>;
<![CDATA[Y. Arief Rijanto]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v5i1.84
<![CDATA[This research aims to investigate the impact of ESG performance on firm performance and market value. Total samples used are 271 listed companies (1355 firm-years observations) in five years period (2013-2017), which consisted of four ASEAN countries (Indonesia, Malaysia, Singapore, and Thailand). This study is analyzed using multiple regression analyses with the random-effect model and descriptive statistic. The independent variable is ESG Score; the dependent variables are three performance indicators (Return on Assets, Return on Equity, and Tobin’s Q) and Price-Earnings ratio; the control variables are firm size, firm's age, financial leverage, and industry. This research contributes to broadening the scope of the literature review regardings ESG performance by analyzing it on developing countries and also by using rarely used dependent variables, market value. The finding in this research is there is no significant influence from ESG Score to Firm Performance and Market Value because ESG Score is not yet a part of firm performance measurement. This research is limited in conducting lag effect research with the lag period of only one year, and also the number of companies that already have ESG scores is limited.]]>
<![CDATA[RELEVANSI NILAI LAPORAN KEBERLANJUTAN DI INDONESIA ]]>
<![CDATA[Siti Farhana]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.36
<![CDATA[Abstrak: Relevansi Nilai Laporan Keberlanjutan di Indonesia. Penelitian ini bertujuan untuk menguji apakah laporan keberlanjutan memiliki relevansi nilai bagi investor dan mempengaruhi nilai perusahaan. Regresi berganda model Ohlson digunakan sebagai metode dengan 38 perusahaan terbuka di tahun 2014-2017 sebagai sampel. Hasil penelitian menujukkan bahwa investor menggunakan laporan keberlanjutan sebagai informasi yang bernilai tambah dalam membuat keputusan investasi. Para investor saat ini tidak hanya berfokus kepada keuntungan jangka pendek atau laba perusahaan, tetapi juga keberlanjutan dan keuntungan jangka panjang perusahaan agar dapat memuaskan semua stakeholders. Oleh karena itu, regulator diharapkan segera mencanangkan regulasi yang memadai terkait pengungkapan dalam laporan keberlanjutan. Abstract: The Value Relevance of Sustainability Reports in Indonesia. This study aimed to examine whether sustainability reports have value relevance for investors and affect the value of the company. Ohlson's multiple regression model was used as a method with 38 listed companies in 2014-2017 as a sample. The results showed that investors use sustainability reports as value-added information in making investment decisions. Investors currently focused not only on short-term profits or corporate profits but also on the company's long-term sustainability and earnings to satisfy all stakeholders. Therefore, the regulator must issued adequate regulations related to disclosures in the sustainability report. ]]>
<![CDATA[Dividend and leverage in Indonesian intergenerational family firms ]]>
<![CDATA[Aldo Santos]]>;
<![CDATA[Elvira Rindra]]>;
<![CDATA[Athalia Ariati Hidayat]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Jurnal Siasat Bisnis Vol 24, No 1 (2020) ]]>
Publisher : <![CDATA[Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia ]]>
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DOI: 10.20885/jsb.vol24.iss1.art4
<![CDATA[This paper analyzes the relationships between family ownership and family generation toward dividend payout and leverage in publicly listed Indonesian firms from 2012 until 2016. The research contributes to explaining relationship between family generations toward dividend payouts and leverage in Indonesian family firms. Samples gathered by the purposive sampling method and random effect regression results show significant negative and positive relationships between family ownership and dividend and leverage, respectively. Family as the majority shareholder pays a lower dividend while employing additional supervision from creditors received as a result of using leverage as a control mechanism to mitigate agency problems. Research into family generation shows a significant positive relationship between descendant-controlled firms and dividend payout, which is in line with the income needs perspective, but an insignificant relationship for leverage. Limitations regarding information force this study to exclude the percentage of ownership and use only judgment to classify family-owned firms and generational stage. With proven expropriation activities toward minority shareholders, family firms can increase transparency and improve corporate governance practice.]]>
<![CDATA[The Diversity of Board of Directors Characteristics and Firm Value ]]>
<![CDATA[Jonathan Steven John]]>;
<![CDATA[Ricky Raharja Sudiono]]>;
<![CDATA[Luciana Haryono]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i2.2405
<![CDATA[The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generational diversity is being considered as an independent variable as it has never been assessed in Indonesia. Resource dependence theory and upper echelons theory are used in this research among other available concepts to explain the impact of board characteristics during the decision-making process and its access to resources. ROA is used in this research as the profitability approach indicator of firm value, while Tobin’s Q is used as the market approach indicator of firm value. Samples used in this research amounts to 1.151 samples from 411 companies. The results show that educational background and board age significantly affects firm value positively when measured by profitability approach indicator. While gender diversity and generational diversity both have no significant effect on firm value when measured by either profitability approach indicator or market approach indicator due to homogeneity. The results indicate that the appointment of directors with older age while possessing higher education can increase a company’s firm value which is measured by profitability indicators.]]>
<![CDATA[KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI BERDASARKAN PERSPEKTIF FRAUD DIAMOND ]]>
<![CDATA[Billy Billy]]>;
<![CDATA[Andrianus Andrianus]]>;
<![CDATA[Retno Yuliati]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v11i2.1346
<![CDATA[The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, & Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input about the importance of maintaining integrity, especially because most of these students will become an accountant in the future. Keywords: Fraud diamond, academic dishonesty, accounting student]]>
<![CDATA[Do Family and Institutional Ownerships Influence the Corporate Dividend Policy? ]]>
<![CDATA[Christheana Santoso]]>;
<![CDATA[Richenda Feily Salim]]>;
<![CDATA[Titin Pranoto]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ EQUITY Vol 24, No 1 (2021): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v24i1.2292
<![CDATA[The difference of interests among shareholders in the middle of ownership structure that is dominated by majority shareholders enlarges the possibility of deprivation towards the minority shareholders' rights. Therefore, a dividend is considered as a tool to reduce conflict of interests between both parties with the assurance of pro-rata distribution of the company's resources. Family and institutional ownerships have unique characteristics that are frequently found in Indonesian firms. Thus, this study intended to analyze the impact of majority ownership owned by family and institution to dividend policy in nonfinancial firms listed in Bursa Efek Indonesia (BEI) during 2013-2017. The samples are chosen with the purposive sampling method resulting in 373 firms and 1.484 observations obtained. The data used in this study was secondary data from firms' annual and financial reports along with data extracted from Capital IQ. According to the regression results using the fixed-effect model, this study confirms the negative impact of majority ownership owned by families towards firms' dividend policy. Whilst, majority ownership owned by institutions shows that it has no significant impact on dividend policy. Otherwise, profitability, size, and leverages are proven to impact firms’ dividend policy. However, growth indicates no significant impact.]]>
<![CDATA[Pengaruh Manajemen Laba terhadap Kebijakan Dividen di Indonesia ]]>
<![CDATA[Dananto Hartadi Putra]]>;
<![CDATA[Nicholas Wangsadharma]]>;
<![CDATA[Athalia Ariati Hidayat]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Ekonomi dan Bisnis Vol 7, No 1 (2020): Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.35590/jeb.v7i1.1430
<![CDATA[Laba merupakan salah satu tolok ukur bagi investor dalam mengambil keputusan investasi, sedangkan dividen merupakan salah satu keuntungan yang dicari oleh investor. Oleh karena itu, diduga manajemen laba yang dilakukan perusahaan akan berhubungan dengan kebijakan dividen perusahaan. Penelitian ini dilakukan untuk menganalisis pengaruh manajemen laba terhadap kebijakan dividen pada perusahaan terbuka di Indonesia. Penelitian ini menggunakan alat uji STATA, dengan model random effect. Pada penelitian ini, manajemen laba menggunakan nilai absolut dari akrual diskresioner yang diukur dengan tiga model: Modified Jones, Kasznik, dan Kothari. Kebijakan dividen dilihat berdasarkan dividen kas yang dibagikan dengan tolok ukur dividend yield dan dividend payout ratio. Penelitian ini menggunakan sampel 828 data perusahaan terbuka multiindustri nonkeuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2018 yang diperoleh dari Capital IQ. Hasil dari penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh terhadap kebijakan dividen, akan tetapi arus kas operasi, ukuran perusahaan, dan pertumbuhan perusahaan memiliki hubungan signifikan terhadap kebijakan dividen. Hal ini menunjukkan kebijakan dividen perusahaan tidak berdasarkan manajemen laba yang dilakukannya, melainkan kebijakan dividen tergantung dari kepemilikan arus kas operasi perusahaan, ukuran perusahaan, serta pertumbuhan perusahaan.]]>
<![CDATA[Analisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kota Kupang ]]>
<![CDATA[Irene Thersya Henukh]]>;
<![CDATA[Mohammad Fathan Saleh]]>;
<![CDATA[Rinaningsih 1]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol 1, No 2 (2020): Volume. 01 No. 02 Edisi Juli - Desember (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v1i2.6504
<![CDATA[Tujuan Penelitian ini untuk menganalisis Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Penerintah Kota Kupang. Metode pendekatan pada penelitian ini yaitu metode studi kasus dengan pendekatan kualitatif, sumber data yang digunakan yaitu data yang diperoleh dari wawancara dan penyebaran kuesioner sebagai data pendukung. Hasil dari penelitian ini menunjukan bahwa pemerintah kota Kupang telah menerapkan SAP berbasis akrual. Hal tersebut dilihat dari jumlah pegawai, sarana dan prasarana serta Teknologi Informasi (TI) berupa Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) yang memadai namun belum optimal. Komunikasi berjalan secara langsung antar pimpinan dengan pegawai namun juga belum optimal, sedangkan komitmen dalam menjalankan setiap kebijakan yang dibuat dan SOP yang digunakan juga telah sesuai dengan panduan yang diberikan oleh Pemerintah Pusat. Keterbatasan pada penelitian ini terletak pada objek pengamatan sehingga memberikan peluang untuk peneliti-peneliti selanjutnya untuk melakukan penelitian yang sama dengan menambahkan objek pengamatan yang lebih luas. Implikasi pada penelitian ini yaitu Analisis didasarkan pada Peraturan Menteri Dalam Negeri Republik Indonesia nomor 64 tahun 2013 perihal penerapan Standar Akuntansi Pemerintahan berbasis akrual pada pemerintah daerah. Pendekatan dalam menganalisis faktor-faktor dan kendala yang dihadapi oleh pemerintah kota Kupang dalam penerapan SAP.]]>
<![CDATA[ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW ]]>
<![CDATA[Michael Widyanata]]>;
<![CDATA[Vikko Agarian]]>;
<![CDATA[Titin Pranoto]]>;
<![CDATA[Yang Elvi Adelina]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.006
<![CDATA[This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.]]>
