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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Mantik Conference on Community Engagement Project (Concept)
Natalia Harini
Universitas Internasional Batam
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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ANALISIS FINANCIAL SHENANIGANS PADA PERUSAHAAN PEMBANGKIT LISTRIK DI LAOS Susanti - -; Natalis Christian; Angelica - -; Fina Fiorentini; Natalia Harini
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 1 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i1.40823

Abstract

Perkembangan sistem akuntansi di setiap negara berkaitan erat dengan laporan keuangan, sedangkan laporan keuangan selalu diikuti dengan kecurangan atau fraud. Kecurangan atau fraud dalam laporan keuangan sudah menjadi hal biasa di kalangan pengusaha. Pencatatan laporan keuangan seringkali dimanipulasi oleh pihak manajemen perusahaan untuk memperindah laba sebuah perusahaan. Financial shenanigans adalah segala bentuk tindakan yang bertujuan untuk memberikan gambaran yang salah tentang kinerja atau posisi keuangan sebenarnya dari sebuah perusahaan yang terdiri dari tujuh jenis, yaitu Shenanigans No. 1-7. Tujuan penelitian ini adalah membandingkan sistem akuntansi di negara Indonesia dan Laos, serta mengetahui kondisi perusahaan di Laos dengan menggunakan financial shenanigans sebagai indikator analisis. Berdasarkan penelitian yang telah dilakukan, dapat disimpulkan bahwa laporan keuangan perusahaan di Indonesia dan Laos memiliki persamaan dalam menerapkan prinsip IFRS walaupun terdapat beberapa perbedaan nama akun namun memiliki arti yang sama dan tidak terdapat financial shenanigans 1-7 di perusahaan tenaga pembangkit listrik di Laos.
The Effect of Environmental Financial Accounting Practices on the Cost of Capital in Public Companies Listed on the Indonesia Stock Exchange Sari Dewi; Natalia Harini
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1421.pp919-931

Abstract

This study aims to identify the relationship between the Level of Environmental Financial Accounting Practices (EFAP) and the Cost of Capital. The audit results from the financial statements and the Sustainability Report from the 2016 – 2019 period are secondary data used in the research. Fulfillment of the criteria to be used as a research sample amounted to 56 companies which were then tested using the Eviews 10 program. The study proved that company size (SIZE) had a significantly negative effect on the Cost of Equity Capital. Market to Book Ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), Cash Ratio (CR), and Net Loss (LOSS) have no significant effect on the Cost of Equity Capital. Company size (SIZE), Leverage (LEV), and Net Loss (LOSS) have a significant effect on the Cost of Debt Capital in addition, Environmental Financial Accounting Practices (EFAP), Market to Book ratio (MTB), Return on Assets (ROA), Cash Flow Operations (CFO), and Cash Ratio (CR) have no significant effect on the Cost of Debt Capital.
THE MAKING OF DIGITAL TEACHING MATERIALS FOR FINANCIAL ACCOUNTING SUBJECT FOR CLASS XII SEMESTER 1 AT SMK NEGERI 1 TANJUNGPINANG Sukiantono Tang; Natalia Harini
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The spread of the Covid-19 pandemic that occurred in early 2020 caused the education sector to carry out its online teaching and learning process. This indirectly creates a challenge for SMK Negeri 1 Tanjungpinang which results in SMK Negeri 1 Tanjungpinang being unable to deliver materials effectively to their students due to space and time limitations in the process of designing teaching materials so that digital teaching materials are made to support the learning process at SMK Negeri 1 Tanjungpinang. The preparation of the material is obtained from financial accounting e-books and website references. The teaching materials made are in the form of modules, powerpoints, and learning videos based on Core Competencies and Basic Competencies (KIKD). The teaching materials that will be implemented in the coming semester are expected to help teachers and students at SMK Negeri 1 Tanjungpinang increase their effectiveness and efficiency in carrying out the online teaching and learning process. The recommendation for the next project is to be more variated by adding animated videos with more relavant information that still within the scope.
Co-Authors Angelica - - Christian, Natalis Fina Fiorentini Sari Dewi Sukiantono Tang Susanti - -