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All Journal Yustisia Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset)
Sri Anik
Universitas Islam Sultan Agung
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Indikasi Manajemen Laba (Earnings Management) dan Hubungannya dengan Kinerja Operasi Disekitar Initial Public Offering (Ipo) pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Sri Anik
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.11 KB)

Abstract

The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering. The research variables which are examined in this study: earnings management with indicator Discretionary Acrual (DA) and operating performance with indicator Return on Asset (ROA). The test result shows from 32 manufacture companies performed IPO during 1995-2000, in fact 26 companies were detected commited earnings management, and only 6 companies which were being able to be detected performed earnings management. And the different test result shows that operating performance before IPO and operating performance after IPO relative same, although mean operating performance before IPO bigger from mean operating performance after IPO. The result of this research also shows that association between earnings management with operating performance surrounding IPO are negative association and significant.
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs Luluk Muhimatul Ifada; Sri Anik; Fatmasari Sukesti; Andwiani Sinar Asri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49586

Abstract

This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
KEBIJAKAN JAMINAN SOSIAL TENAGA KERJA SEKTOR INFORMAL BERBASIS KEADILAN SOSIAL UNTUK MENINGKATKAN KESEJAHTERAAN Siti Ummu Adillah; Sri Anik
Yustisia Vol 4, No 3: December 2015
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v4i3.8688

Abstract

AbstractsThe implementation of social security programs for informal sector workers is a priority for labor outside the employment relationship is dominated workforce in Indonesia. Implementation of this program, there are still barriers include: lack of cooperation between the Social Security Agency (BPJS) Employment in the informal sector workforce, lack of socialization, difficult to contact and trace the existence of self-employment, while on the side of labor, namely payment of dues and the amount of the payment of compensation that do not correspond to the level of workplace accidents. AbstrakPenyelenggaraan program jaminan sosial bagi tenaga sektor informal menjadi prioritas karena tenaga kerja diluar hubungan kerja ini mendominasi angkatan kerja di Indonesia. Pelaksanaan program ini masih terdapat hambatan-hambatan antara lain: kurangnya kerjasama antara Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan dengan pihak tenaga kerja sektor informal, kurangnya sosialisasi, sulitnya menghubungi dan menelusuri keberadaan tenaga kerja mandiri, sedangkan dari sisi tenaga kerja yaitu pembayaran iuran dan jumlah pembayaran santunan yang tidak sesuai dengan tingkat kecelakaan kerja. 
Co-Authors Andwiani Sinar Asri Fatmasari Sukesti Luluk Muhimatul Ifada Siti Ummu Adillah