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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review Contemporary Journal on Business and Accounting Journal Economics Technology and Entrepreneur
Yohanis Rura
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengungkapan Pro Forma, Mendukung atau Menyesatkan Investor? Rura, Yohanis
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pro forma is originated from Latin. It contains different meaning depends on which discipline it is used. In accounting, pro forma disclosure is used to show effect of important transaction which occurs after the end of periods, or which occurs during period but not fully reflected in historical cost financial statement of a firm. Pro forma disclosure has the objective to support (but might mislead) investor in decision making focused on particular influence of important transaction. Company with low GAAP profit information; less profitable company and has higher level of debt but more liquid, whose P-E ratio and market to book is higher than other companies in the industry; has the tendency to do pro forma disclosure. Pro forma disclosure has been supported by several theories such as: efficient market theory, catering theory, agency theory, signaling theory, and stakeholder theory. However, there are problems in reporting pro forma figures. There is no standard to it. Therefore, information on pro forma disclosure might also mislead less sophisticated investor.
Pengungkapan Pro Forma dan Keputusan Investor: Uji Empiris Teori Signaling dan Teori Pasar Efisien di Bursa Efek Indonesia (BEI) Rura, Yohanis; Subroto, Bambang; Sudarma, Made; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD Annisa, Alifah; Syarifuddin, Syarifuddin; Rura, Yohanis
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.41

Abstract

Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups. Originality – The number of samples used in this study was 80 respondents who were in Makassar City. Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.118 KB) | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Annisa, Alifah Anwar, Anas Iswanto Bambang Subroto Darwis Said, Darwis Eko Ganis Sukoharsono Endang Tri Pratiwi Haliah, Haliah Hamid Habbe, Abdul Irdam Ferdiansah, Muhammad Made Sudarma Oktavian Pasoloran, Oktavian Riza Praditha Rosidi Rosidi Syarifuddin Syarifuddin